TaxTMI 
TaxTMI 
Exempt the intra-State supply of services tax calculated state of tax as specified.
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....============= Document 1 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) PART III GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) Notification The 30th June, 2017 475 No. S.0.37/P.A.5/2017/S.11/ 2017. In exercise of the powers conferred by sub- section (1) of section 11 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab. on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to exempt 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:- SI. No. Chapter, Section, Heading. Group or Service....
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....twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Nil Chapter 99 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 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 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 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 ....
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.... residence. Services by a person by way of- as (a) conduct of any religious Heading 9972 ceremony; or or any Heading Section 9 other of (b) renting of precincts of a religious Heading 9995 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 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- (1) 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 mare per month. Nil Nil Nil Nil IES Heading 9963 Services by a ho....
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....y of transportation by Nil rail 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. Heading 9965 Services provided by a goods Nil 21 of Heading 9967 transport 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 481 Nil IN Nil Nil Nil 482 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) flou....
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....48 (34 of 1948). Heading 9971 Services provided by the Employees: Nil Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952) Heading 9971 Services provided by the Insurance Nil Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Heading 9971 Services provided by the Securities Nil 34 Heading 9971 and 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. 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 payment card service. Explanation For the purposes of Nil Nil Nil 484 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 35 Heading 9971 or H....
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....of collection of Nil contribution under any pension Heading 9991 scheme of the State Governments. 39 Heading 9971 ог Nil 丽 Nil Services by the following persons in Nil respective capacities - Nil Heading 9985 (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 correspondent to an insurance company in a rural area. 485 486 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 40 Heading 9971 or Heading 9991 Services provided to the Central Nil Government State Government Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil 41 Heading 9972 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 ....
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....Services by a veterinary clinic in Nil relation to health care of animals or Nil birds. Heading 9983 Services provided by the Central Nil 47 or Heading 9991 Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers ar Nil 487 Nil Nil NM 488 48 or STA 49 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) any other Heading of Chapter 99 public at large, including fire license, required under any law for the time being in force. Heading 9983 Taxable services, provided or to be Nil provided, by a Technology Business Incubator ог a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biote....
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.... 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 Nil 489 490 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) purchase of agricultural produce. 55 Heading 9986 Carrying out an Intermediate Nil production process as job work in Nil relation to cultivation of plants and 56 57 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. Heading 9988 Services by way of slaughtering of Nil animals Heading 9988 Services by way of pre-conditioning. Nil pre-cooling, ripening, waxing, retail of any other Heading packing, labelling of fruits and vegetables which do not change or of alter the essential characteristics of the said fruits or vegetables. Section 8 and Section 9 Heading 9988 Services provided ....
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.... holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. 66 Heading 9992 Services provided - (a) by an educational institution to its students, faculty and staff, (b) to an educational institution, by way of,- Nil NN Nil Nil Nil Nil 491 67 492 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) (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; (ii) 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: Provided that nothing contained in entry (b) shall apply to an educational institution ather than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. Heading 9992 Services provided by the Indian Nil Institutes of Management, ....
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....9 SAKA) of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. 72 Heading 9992 Services provided to the Central Nil Government, State Government, Nil Union territory administration under any training programme for which total expenditure is borne by the Central Government. Government, Union administration. State territory 73 Heading 9993 Services provided by the cord blood Nil Nil banks by way of preservation of stem cells or any other service in relation to such preservation. 74 Heading 9993 Services by way of- Nil NII 55 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 common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. Nil 76 Heading 9994 Services by ....
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.... 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 clause (1) of section 2 of the Aircraft Act, 193....
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....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 (1) 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,- 498 (A) (B) (C) (D) PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) abandoned, orphaned or homeless children; physically or mentally abused and traumatized persons; prisoners; or persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other ....
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....icle 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 at large sufficiently defined by some common quality of public or impersonal nature; (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 ....
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....o 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 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 2 of 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....
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.... 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 502 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 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....