TaxTMI 
TaxTMI 
Exempt services notified under section 11(1).
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....lkata The सतà¥à¤¯à¤®à¥‡à¤µ जयते Extraordinary Published by Authority No. WB(Part-I)/2017/SAR-382 Gazette ASADHA 07] WEDNESDAY, JUNE 28, 2017 [SAKA 1939 PART I-Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc. GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1136-F.T. NOTIFICATION No. 12/2017-State Tax (Rate) Dated Howrah, the 28th day of June, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, 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 Ordinance, 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 re....
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....ded 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 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. [PART I Rate Condition (per cent.) (4) (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil Nil Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, Nil Nil PART I SI. Chapter, No. Section, Heading, Grou....
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....enting of residential dwelling for use as or residence. Heading 9972 Rate (per cent.) Condition (4) (5) Nil Nil Nil Nil Nil Nil Nil Nil 3 4 SI. Chapter, No. Section, Heading, Group or Service Code (1) (Tariff) (2) 13 Heading 9963 or THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Description of Services (3) or or Services by a person by way of- (a) conduct of any religious ceremony; Heading 9972 (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious Heading 9995 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 : any other Heading of Section 9 Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or mor....
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.... Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Rate (per cent.) Condition 19 Heading 9965 Services by way of transportation of 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 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. 21 Heading 9965 Services provided by a goods transport agency, by way of transport in a goods carriage of - or Heading 9967 (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exc....
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....ided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to Heading 9991 members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. 30 Heading 9971 Services by the Employees' State Insurance Corporation to persons Nil governed under the Employees' State Insurance Act, 1948 (34 of 1948). or Heading 9991 31 Heading 9971 Services provided by the Employees Provident Fund Organisation to Nil the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). 32 Heading 9971 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). 33 Heading 9971 Services provided by the Securities 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. 34 Heading 9971 Services by an acquiring bank, to any....
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....ximum amount of cover of fifty thousand rupees; (d) Varishtha Pension Bima Yojana; (e) Pradhan Mantri Jeevan Jyoti Bima Yojana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil Nil (f) Pradhan Mantri Jan Dhan Yogana; 37 Heading 9971 or Services by way of collection of contribution under the Atal Pension Yojana. Nil Nil Heading 9991 7 8 SI. No. கà¯à®¤à¯ Chapter, Section, Heading, THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Description of Services [PART I Rate Condition (per cent.) Group or Service Code (1) (Tariff) (2) (3) (4) (5) 38 Heading 9971 Services by way of collection of contribution under any pension scheme of the State Governments. Nil Nil or Heading 9991 39 Heading 9971 or Services by the following persons in respective capacities - (a) business facilitator or a business correspondent to a banking Heading 9985 company with respect to accounts in its rural area branch; or (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (....
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....es 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 the case 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. 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. 47 Heading 9983 Services provided by the State Government, Central Government, Union territory or local authority by way of- or Heading 9991 (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 or public at large, including fire license, required under any law for the time being in force. or any other 48 Heading 9983 Taxable services, provide....
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....of- (a) agricultural 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. 55 Heading 9986 Carrying out an intermediate production 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....
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....assignment of right Heading 9973 to use any natural resource where such right to use was assigned by the Central Government, 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. 65 Heading 9991 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. 66 Heading 9992 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 or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, o....
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....Skill Development and Heading 9985 Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. 71 or Heading 9992 Heading 9992 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. Rate (per cent.) [PART I Condition (4) Nil (5) Nil Nil Nil Nil Nil Nil Nil Nil Nil PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Description of Services 13 SI. Chapter, No. Section, Rate (per cent.) Condition Heading, Group or Service Code (1) (Tariff) (2) (3) (4) (5) 72 Heading 9992 Services provided to the State Government, Central Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil 73 Heading 9993 Services provided....
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....) 81 Heading 9996 (3) 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 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. Nil Definitions. - For the purposes of this notification, unless the context otherwise requires, - (4) (5) Nil (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....
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....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 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 ....
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....ng 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 (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; (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 at large sufficiently defined by some common quality of public or impersonal nature; (zd) "....
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....Integrated Goods and Services Tax Act, 2017; PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 17 (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 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 (2....
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.... (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, 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 Ind....