TaxTMI 
TaxTMI 
TaxTMI 
Exempts the intra-State supply of services said tax calculated at the rate as specified.
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....¤‰à¤¨ लोड किया जा सकता है. धà¥à¤¯ पà¥à¤°à¤¦à¥‡à¤¶ शासन सतà¥à¤¯à¤®à¥‡à¤µ जयते मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤° ( असाधारण ) पà¥à¤°à¤¾à¤§à¤¿à¤•à¤¾à¤° से पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ कà¥à¤°à¤®à¤¾à¤‚क 306 ] à¤à¥‹à¤ªà¤¾à¤², शà¥à¤•à¥à¤°à¤µà¤¾à¤°, दिनांक 30 जून 2017 - आषाढ़ 9, शक 1939 वाणिजà¥à¤¯à¤¿à¤• कर विà¤à¤¾à¤— मंतà¥à¤°à¤¾à¤²à¤¯, वलà¥à¤²à¤ à¤à¤µà¤¨, à¤à¥‹à¤ªà¤¾à¤² Notification No. F. A-3-42 / 2017 / 1 /V (53) Bhopal, dated ...30.06.2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Madh....
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....rticle 243G of the Constitution. Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) 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; (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. Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 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 Nil Nil 612 (1) 612 (2)....
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.... where the consideration charged for such service does not exceed five thousand rupees in a financial year. Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Services by way of renting of residential dwelling for use as residence. 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 Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section....
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.... in a class other than (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws Nil Nil (including e-rickshaws). 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 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 Nil (g) organic ma....
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....onal Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Services of life insurance business provided or agreed to be provided by the Army, Naval 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 Nil Nil Nil 30 Heading 9971 or Heading 9991 Services by the Employees' State Nil Insurance Corporation to persons governed under the Employees' State Insurance Act, 1948 (34 of 1948). Nil 31 Heading 9971 Nil Nil Nil Nil 32 Heading 9971 33 Heading 9971 34 Heading 9971 Services provided by the Employees 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). Services provided by the Securities and Exchange Board of India set up under the Securities....
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....ervices of life provided under following schemes- insurance business Nil Nil Heading 9991 (a) Janashree Bima Yojana; or (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Authority, having maximum amount of cover of fifty Development thousand rupees; (e) Pradhan JyotiBima Yojana; (d) Varishtha Pension Bima Yojana; Mantri Jeevan (f) Pradhan Mantri Jan DhanYogana; (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 (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 or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business cor....
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....egal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business 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. 145 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 Services provided by the Central Nil Government, State Government, Union Nil territory or local authority by way of- (a) registration required under any law for the time being in force; Heading 9983 any Heading Chapter 99 other of (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. Tax....
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....ricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and 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 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 agricultura....
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....5 Heading 9991 66 67 Heading 9992 Heading 9992 मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 जून 2017 State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource, Services provided by the Central 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 Union territory; or (iii) security or cleaning or house- keeping services performed in such educational institution; (....
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....श राजपतà¥à¤°, दिनांक 30 जून 2017 of centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way assessments under the Skill Development Initiative Scheme. Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, territory administration. Nil Nil Nil Nil 612 (17) Union 73 Heading 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil 74 Heading 9993 Services by way of- Nil Nil 75 Heading 9994 76 Heading 9994 (a) health care services by a clinical establishment, an ....
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....‚क 30 जून 2017 (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, - 612 (19) (a) “advertisement" means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable 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 do....
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.... 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 Authority" means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (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; म....
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....rse; (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 (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 case may be, the State Government; 612 (22) " मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 जून 2017 (za) "e-rickshaw" means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods 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 ....
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....यपà¥à¤°à¤¦à¥‡à¤¶ राजपतà¥à¤°, दिनांक 30 जून 2017 612 (23) (zl) "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 same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) "life micro-insurance product" shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; (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 i....
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....lympics Bharat; (C) by Central Civil Services Cultural and Sports Board; (D) as part of national games, by Indian Olympic Association; or (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (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 organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government; (v) the International Olympic Association or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating 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, w....