TaxTMI 
TaxTMI 
TaxTMI 
Exempt services notified under section 11(1).
X X X X Extracts X X X X
X X X X Extracts X X X X
....मेव 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 relevant conditions as specified in the corresponding entry in column (5) of the sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ial 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, Group or Service Code (Tariff) (1) (2) THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Description of Services (3) 9 Chapter 99 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ny; 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 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. 14 Heading 9963 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. 15 Heading....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ered 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 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 Heading 9966 Services by way of giving on hire - or (a) to a state transport undertaking, a motor vehicle meant to carry Heading 9973 more than twelve passengers; or (b) to a goods transport agency, a means of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 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 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. Nil Nil Nil Nil Nil Nil Nil Nil PART I SI. Chapter, No. Section, Heading, Group or Service Code (Tariff) (1) (2) THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Description of Services (3) 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. 35 Heading 9971 Services of general insurance business provided under following schemes or Heading 9991 (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) Jana....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. 40 Heading 9971 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total Heading 9991 premium is paid by the Central Government, State Government, 41 Union territory. 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 (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. or Heading 9991 42 Heading 9973 Services provided by the Central 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. 43 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eneurship 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 Biotechnology, Government of India. Heading of Chapter 99 49 Heading 9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. 50 Heading 9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. 51 Heading 9984 Services provided by the Goods and Services Tax Network to the State Government or Central Government or Union territories for implementation of Goods and Services Tax. 52 Heading 9985 Services by an organiser to any person in respect of a business exhibition held outside India. 53 Heading 9985 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; Rate (per cent.) Condition (4) (5) Nil Nil Nil Nil Nil Nil Nil Nil ZZ Nil Nil Nil Nil ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sential characteristics of the said fruits or vegetables. 58 Heading 9988 Services provided by the National Centre 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. Heading 9992 59 Heading 9999 Nil Nil Nil Nil Nil Nil Nil Nil Nil PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 11 SI. Chapter, Description of Services No. Section, Rate (per cent.) Condition Heading, Group or Service Code (1) (Tariff) (2) (3) (4) (5) 60 Heading 9991 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 61 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil 62 Heading 9991 Services provided by the State Government, Central Government, Union territory or local authority by way of tolerating non-performance Headi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rovided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive 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. 68 Heading 9992 Services provided to a recognised sports body by- or (a) an individual as a player, referee, umpire, coach or team manager Heading 9996 for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. 69 Heading 9992 Any services provided by, or Heading 9983 or Heading 9991 or (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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....by an unincorporated body or a 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. 78 Heading 9996 Services by an artist by way of a 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 as a brand ambassador. Nil Nil Nil Nil Nil Nil Nil Nil 79 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil 80 Heading 9996 Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or 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; "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); "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; PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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; 16 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PARTI (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 curricu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ark 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 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 assigned to it in sub-section (13) of section 2 of the In....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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; 18 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I (zx) "recognised sports body" means - (i) the Indian Olympic Association; (ii) Sports Authority of India; (iii) a national sports federation ....