TaxTMI 
TaxTMI 
To notify the exemptions on supply of services under GST Act [Section 11(1)]
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....========= Document 1 Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 12/2017- State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. P-10- 43/2017/CT/V (80) - In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry In column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Table SI. No. Chapter, Description of Services Section, Rate (per cent.) Condition Heading, Group or Service Code (1) (Tariff) (2) (3) 1 ....
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....applicable to- (a) services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services Nil 2 Nil 8 Chapter 99 9 Chapter 99 provided to a person other than the Central Government, Government, Union territory; State (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport passengers; and of goods or (b) services by way of renting of immovable property. Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to 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 vessel, inside or outside the precincts of a port or an airport; (iii) of transport passengers. of goods or ....
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....ncome-tax 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 4 14 15 16 Heading 9963 Heading 9964 Heading 9964 (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. Nil Transport of passengers, with or without Nil accompanied belongings, by - (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, As....
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....d by a goods transport Nil Nil 6 22 or Heading 9967 Heading 9966 or agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Services by way of giving on hire - (a) to a state transport undertaking, a motor vehicle meant to carry more than Nil Nil Heading 9973 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 tol....
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...., and to regulate, the securities market. Services by an acquiring bank, to any Nil person in relation to settlement of an amount upto two thousand rupees in a Nil 8 Nil Nil Nil Nil Nil Nil Nil 35 Heading 9971 or Heading 9991 single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. For the purposes of this entry, "acquiring bank†means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. Services of general insurance business provided under following schemes - (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (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 Ba....
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.... territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. Nil Services provided by the Central Nil Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 43 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil 44 Heading 9981 Services provided by an incubatee up to a Nil total turnover of fifty lakh rupees in a financia....
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....ding 9984 Technology, Government of India or bio- recognised by the incubators Biotechnology Industry Research or Nil Nil Assistance Council, under the Department of Biotechnology, Government of India. Services by way of collecting providing news by an independent journalist, Press Trust of India or United News of India. Services of public libraries by way of Nil lending of books, publications or any other knowledge-enhancing content or material. Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. Nil Nil Nil 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 53 Heading 9985 Nil Nil 54 Heading 9986 Services by way of sponsorship of sporting events organised - (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, I....
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.... Heading 9992 59 Heading 9999 60 Heading 9991 Services provided by the National Centre Nil for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination. Services by a foreign diplomatic mission located in India. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. Nil Nil Nil Nil Nil 61 Heading 9991 Services provided by the Central Nil Nil Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. 62 Heading 9991 or 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. ....
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....t Programme: - Nil 16 Nil Nil Nil 68 88 69 Heading 9992 or Heading 9996 Heading 9992 or Heading or 9983 Heading 9991 70 Heading 9983 (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Any services provided 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 Cor....
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....ny law for the time being in force, to its own members by way of reimbursement of charges or share of contribution- (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil 78 Heading 9996 Services by an artist by way of a performance in folk or classical art forms Nil Nil of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption 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 Heading 9996 Services by way of training or coaching in Nil Nil 81 Heading 9996 recreational activities relating to- (a) arts or ....
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....aining or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; 20 (i) “arbitral tribunal" has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) "authorised dealer of foreign exchange†shall have the same meaning assigned to “Authorised person" in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (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 cl....
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....o it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u)"courier agency†means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (v) "Customs station" shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962); (w) "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, 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 equivalen....
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.... (zh) “incubatee†means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products; (zi) “inland waterway†means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (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 re....
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.... Act, 1867 (25 of 1867); (zu) "port" has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); 24 (zv) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled 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 India....
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....zg) "specified organisation" shall mean,- (i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) "stage carriage" shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) "State Electricity Board" means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (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 (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 (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 (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 simi....