TaxTMI 
TaxTMI 
Notification regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017
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..... கத௠SI. Chapter, Section, Table Description of Services Rate (per cent.) Condition Heading, Group or Service Code (1) (Tariff). (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (Central Act No. 43 of 1961) by way of charitable activities. Nil Nil 2 Chapter 99 Services by way of transfer of a going Nil concern, as a whole or an independent part thereof. Nil 3 Chapter 99 Pure services (excluding works contract Nil Nil Chapter 99 service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Services by Central Government, State Nil 1 Sah Nil 5 Chapter 99 6 Chapter 99 7 Chapter 99 Nil Nil Nil Go....
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....al Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Services provided by Central Government, Nil State Government, Union territory or a local authority where the consideration for. such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services 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) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Nil Nil 3 10 Heading 9954 Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemp....
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....quivalent. Transport of passengers, with or without accompanied belongings, by — (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air- conditioned stage carriage. Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport Nil Nil EI 5 Nil Nil Nil Nil 17 Heading 9964 as notified by the Ministry of Civil Aviation. Service of transportation of passe....
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....ehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. 23 Heading 9967 Service by way of access to a road or a Nil bridge on payment of toll charges. Nil 24 Heading 9967 Services by way of loading, unloading, Nil Nil or packing, storage or warehousing of rice. Heading 9985 25 Heading 9969 Transmission or distribution of electricity Nil Nil by an electricity transmission or distribution utility. 26 Heading 9971 27 Heading 9971 Services by the Reserve Bank of India. Services by way of Nil Nil Nil Nil (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised 7 28 29 29 Heading 9971 or Heading 9991 Heading 9971 or Heading 9991 Heading 9971 dealers of foreign exchange or amongst banks and such dealers. Services of life insurance business provided by way of annu....
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....amme); Development (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (1) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; 9 Nil Nil 36 Heading 9971 or Heading 9991 (p) Pradhan Mantri Suraksha Bima Yojna; |(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (Central ....
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....1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. Services provided by- I Nil Nil Nil IN Nil Nil Nil Nil Nil Nil (a) an arbitral tribunal to -- (i) any person other than a business entity; or (ii) a business entity with an 11 46 Heading 9983 47 Heading 9983 or Heading 9991 Heading 9983 48 or any Heading Chapter 99 other of aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an indi....
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....de India. Nil Nil 53 Heading 9985 Services by way of sponsorship of Nil sporting events organised - Nil 54 Heading 9986 (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Services relating to cultivation of plants Nil 13 Nil Бал 55 Heading 9986 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 by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protect....
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.... Heading 9997 Services provided by the Central Nil Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Nil 63 Heading 9991 Services provided by the Central Nil Nil Government, State Government, Union 64 Heading 9991 or Heading 9973 territory or local authority by way of assignment of right to use natural resources to an individual farmer for 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. Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural Nil 15 Nil 99 66 65 55 Heading 9991 Heading 9992 Heading 9992 resource where such right to use was assigned by the Central Government, State Government, Union territory or loca....
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....ovided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development 17 Sale Corporation. 70 Heading 9983 or Heading 9985 or Heading 9992 Services of assessing bodies empanelled Nil centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil 71 Heading 9992 Services provided by training providers Nil (Project implementation a....
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....on shall not apply to service provided by such artist as a brand ambassador. 79 Heading 9996 Services by way of admission to a Nil Nil museum, national park, wildlife sanctuary, tiger reserve or zoo. 80 88 Heading 9996 Services by way of training or coaching in recreational activities relating to- Nil Nil 81 Heading 9996 (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting 19 Nil Nil Sat Nil - event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above. 2. Definitions. For the purposes of this notification, unless the context otherwise requires, - (a) “advertisement" means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, pe....
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....Management Act, 1999 (Central Act No 42 of 1999); (k) “authorised medical practitioner†means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (1) "banking company" has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934(Central Act No 2 of 1934); (m) "brand ambassador" means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person; (n) "business entity" means any person carrying out business; (o) "business facilitator or business correspondent†means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India; (p) "Central Electricity Autho....
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...., air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; (x) "distributor or selling agent" means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State; (y) "educational institution†means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) "electricity transmission or distribution utility†means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (Central Act No 36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the ca....
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.... national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (Central Act No 82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (Central Act No 1 of 1917); (zj) "insurance company" means a company carrying on life insurance business or general insurance business; (zk) “interest†means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; 23 (z) “intermediary" has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017; (zm) “legal service†means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) "life insurance business" has the ....
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....nabled for tracking using the Global Positioning System or General Packet Radio Service; (zw) "recognised sporting event" means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organised - (A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone; (B) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (C) by Central Civil Services Cultural and Sports Board; (D) as part of national games, by Indian Olympic Association; or under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (E) (zx) "recognised sports body" means -- (i) the Indian Olympic Association; (ii) Sports Authority of India; (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations; (iv) national sports promotion organis....
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....988 (Central Act No 59 of 1988); (zzi) “State Electricity Board†means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (Central Act No 54 of 1948); (zzj) "State Transmission Utility†shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (Central Act No 36 of 2003); (zzk) "state transport undertaking" has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (Central Act No 59 of 1988); (zzl) "tiger reserve" has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (Central Act No 53 of 1972); (zzm) "tour operator†means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or 26 other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; (zzn) "trade union" has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act, 1926(Central Act No 16 of 1926); (zzo) "vessel" ....