TaxTMI 
TaxTMI 
Exemption for certain services under section 11(1).
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....à§à¦¬à§° – à§à§¬à§® / ৯ৠ- অসম सतà¥à¤¯à¤®à¥‡à¤µ जयते Registered No.-768/97 ৰাজপতà§à§° THE ASSAM GAZETTE অসাধাৰণ EXTRAORDINARY পà§à¦°à¦¾à¦ªà§à¦¤ করà§à¦¤à§ƒà¦¤à§à¦¬à§° দà§à¦¬à¦¾à§°à¦¾ পà§à§°à¦•à¦¾à¦¶à¦¿à¦¤ PUBLISHED BY THE AUTHORITY নং 346 দিশপà§à§°, বৃহসà§à¦ªà¦¤à¦¿à¦¬à¦¾à§°, 29 জà§à¦¨, 2017, 8 আহাৰ, 1939 (শক No. 346 Dispur, Thursday, 29th June, 2017, 8th Asadha, 1939 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 12 The 29th June, 2017 No. FTX.56/2017/25.- In exercise of the powers conferred under the proviso to sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No.XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in....
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....gency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Nil Nil Services provided by the Central Nil Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to Nil 8 THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 Chapter 99 twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Explanation. For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a ve....
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.... (Urban) Mission or Pradhan Mantri Awas Nil Yojana. 11 Heading 9954 Services by way of pure labour contracts Nil of construction, erection, commissioning, Nil or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. 12 Heading 9963 or Services by way of renting of residential Nil dwelling for use as residence. Nil Heading 9972 Heading 9963 Nil Nil 13 or Heading 9972 or Heading 9995 or any Heading other of Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax 14 THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 Section 9 Heading 9963 Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the s....
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....ickshaws). 18 Heading 9965 Services by way of transportation of Nil goods- Nil (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. 19 Heading 9965 Services by way of transportation of Nil Nil goods by an aircraft from a place outside India upto the customs station of clearance in India. 20 Heading 9965 Nil Heading 9965 21 or Heading 9967 Services by way of transportation by rail Nil or a vessel from one place in India to another of the following goods - (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Services provided by a goods transport Nil agency, by way of transport in a goods Nil carriage of - 22 THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 Heading 9966 ог ....
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....al and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil 30 Heading 9971 Services by the Employees' State Nil Nil or Insurance Corporation to persons Heading 9991 governed under the Employees' State Insurance Act, 1948 (34 of 1948). 31 Heading 9971 Services provided by the Employees Nil Nil 32 Heading 9971 Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Nil Nil 33 Heading 9971 Nil 34 Heading 9971 Services provided by the Securities and Nil Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. ....
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....rupees; (d) Varishtha Pension Bima Yojana; (e) Pradhan JyotiBima Yojana; Mantri Jeevan (f) Pradhan Mantri Jan Dhan Yogana; (g) Pradhan Mantri Vaya Vandan Yojana. 37 Heading 9971 or Heading 9991 Services by way of collection of Nil contribution under the Atal Pension Yojana. Nil 38 Heading 9971 or Heading 9991 Services by way of collection of Nil contribution under any pension scheme of the State Governments. Nil 39 Heading 9971 or Services by the following persons in respective capacities - Nil Nil 40 40 Heading 9985 Heading 9971 or Heading 9991 41 Heading 9972 Heading 9973 42 or (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator ог a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Services provided to the Central Nil Government, State Government, Union territory ....
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....ces to- (i) any person other than a business 2245 2246 46 Heading 9983 Heading 9983 47 or Heading 9991 THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 48 Heading 9983 or other of any Heading Chapter 99 49 Heading 9984 entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. Services by a veterinary clinic in relation to health care of animals or birds. Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; Nil Nil Nil Nil (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Taxable services, provided or to be Nil provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technolog....
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.... such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or Nil Nil 2247 2248 55 Heading 9986 THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 services provided by a commission agent for sale or purchase of agricultural produce. Carrying out an intermediate production Nil process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil 56 Heading 9988 Services by way of slaughtering of Nil animals. Nil 57 Heading 9988 or any Services by way of pre-conditioning, pre- Nil cooling, ripening, waxing, retail packing, labelling of fru....
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....allments, for assignment of right to use such natural resource. Services provided by the Central Nil Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house- keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Nil Nil Nil Nil 2249 2250 THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 67 Heading 9992 68 Heading 9992 or Heading 9996 69 Heading 9992 or Heading or 9983 Heading 9991 Provided that nothing contai....
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....he Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. Nil Nil Nil Nil 72 Heading 9992 Services provided to the Central Nil Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Nil Government, Union territory administration. 73 Heading 9993 Services provided by the cord blood Nil banks by way of preservation of stem cells or any other service in relation to Nil such preservation. 74 Heading 9993 Services by way of- Nil Nil 75 Heading 9994 (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Services provided by operators of the Nil common bio-medical waste treatment Nil facility to a clinical establishment by way 2251 2252 THE ASSAM GAZETTE, EXTRA ....
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....mmovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; (b) "advocate has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); (c) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training; (d) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (e) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; (f) "aircraft" has the same meaning as assigned to it in claus....
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....8 (54 of 1948); (q) "Central Transmission Utility" shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (r) "charitable activities" means activities relating to - (i) public health by way of,- (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion, spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 2255 (s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other insti....
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.... or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf; (zb) "general insurance business" has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (zc) "general public" means the body of people at large sufficiently defined by some common quality of public or impersonal nature; 2256 THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 (zd) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (ze) "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (zf) "governmental authority" has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017); (zg) "health care services" means any service by way of diagnosis or treatment or care for illness, injury, deformi....
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....ance) Regulations, 2005; THE ASSAM GAZETTE, EXTRA ORDINARY, JUNE 29, 2017 2257 (zp) "metered cab" means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi); (zq)"national park" has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); (zr) "online information and database access or retrieval services" shall have the same meaning as assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act, 2017(13 of 2017); (zs) "original works" means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabri....
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....egulating a sport in India; (zy) "religious place" means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) "renting in relation to immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zza) "Reserve Bank of India" means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zzb) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit; (zzc) "rural area" means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government; (zzd) "senior....