TaxTMI 
TaxTMI 
Intra-State supply of services — Exemption.
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....mmercial Taxes - Puducherry Goods and Services Tax Act, 2017 - Intra-State supply of services - Exemption - Notification - Order - Issued. COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 12/2017-Puducherry GST (Rate) Puducherry, dated 29 JUN 2017 ORDER: The following notification shall be published in the Official Gazette of the Government of Puducherry. NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, 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:- Sl. ....
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....egory state) in the preceding Nil 2 8 9 Chapter 99 Chapter 99 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 W 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 of goods or passengers; and (b) services by way of renting of immovable property. Services provided by the Central Nil 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....
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....ion other 12AA of the Income-tax Act, 1961 Heading 9995 or any 4 14 15 16 Heading Section 9 Heading 9963 Heading 9964 Heading 9964 of (hereinafter referred to as the Income-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 (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 Nil 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. Transport of passengers, with or without Nil accomp....
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....ain including Nil flours, pulses and rice; and (g) organic manure. 21 Heading 9965 Services provided by a goods transport Nil Nil 6 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. 22 22 Services by way of giving on hire - Nil Nil Heading 9973 (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of ....
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....ities 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. Services by an acquiring bank, to any Nil person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other 8 Nil 35 Heading 9971 or Heading 9991 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 Nil 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) Agricultur....
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....l Nil Government, State Government, Union 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 Nil premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting 10 Nil Nil Nil Nil Nil IN 42 43 43 Heading 9973 or Heading 9991 Heading 9973 44 Heading 9981 45 Heading 9982 or Heading 9991 long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. 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. Services of leasing of assets (rolling stock Nil assets including wagons, coaches, locos) by the In....
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.... the Department of Science and Technology, Government of India or bio- incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Services by way of collecting or providing Nil news by an independent journalist, Press Trust of India or United News of India. 49 Heading 9984 50 Heading 9984 51 Heading 9984 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 Nil Services Tax Network to the Central 12 Nil Nil Nil Nil 52 Heading 9985 53 54 Heading 9985 Heading 9986 Government or State Governments or Union territories for implementation of Goods and Services Tax. Services by an organiser to any person in Nil respect of a business exhibition held outside India. Services by way of sponsorship of sporting Nil events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or....
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....8 and vegetables. Section 9 58 or Heading 9988 Heading 9992 Services provided by the National Centre Nil Nil for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination. 59 Heading 9999 Services by a foreign diplomatic mission Nil located in India. Nil 60 60 Heading 9991 Services by a specified organisation in Nil respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. Nil 61 Heading 9991 Services provided by the Central Nil Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. 14 Nil 62 63 Heading 9991 or Heading 9997 63 Heading 9991 64 +4 55 65 99 66 Heading 9991 or Heading 9973 Heading 9991 Heading 9992 Services provided by the Central Nil Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract ....
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.... by the Indian Institutes Nil of Management, as per the guidelines of the Central Government, to their students, by way of the following educational Executive programmes, except Development Programme: - (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 Nil 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; Nil Nil Nil Nil 16 (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 tra....
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....by an unincorporated body or a Nil non-profit entity registered under any 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. Services by an artist by way of a Nil performance in folk or classical art forms 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 72 79 Nil IN as a brand ambassador. Heading 9996 Services by way of admission to a Nil Nil museum, national park, wildlife sanctuary, tiger reserve or zoo. 18 80 Heading 9996 Services by way of training or coaching in Nil recreational activities relating t....
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.... Vocational Training 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; (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 clause (a) of section....
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.... (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 equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law ....
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....ntrepreneurship 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; 22 (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; (zl) "intermediary" has the same meaning as ass....
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....ian Ports Act, 1908 (15 of 1908); (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 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; ....
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....f 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 25 or 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(16 of....