TaxTMI 
TaxTMI 
Minutes of the 14th GST Council Meeting held on 18 and 19 May 2017
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....the CGST Act, 2017 and Section 20 of the IGST Act, 2017 4. Notification of the Common Goods and Services Electronic Portal for facilitating various taxpayer operations under Section 146 of the CGST Act, 2017 5. Constitution of Project Management Team, Standing Committees and Sectoral Working Groups for smooth roll-out of GST 6. Nomination of Additional Secretary, GST Council to the Board of GSTN 7. Approval of mechanism to split the MDR (Merchant Discount Rate) charges between the Centre and the States 8. Approval of amendments to the following Draft GST Rules and related Forms: i. Registration ii. Return iii. Payment iv. Refund v. Invoice, Debit/Credit Note vi. Input Tax Credit vii. Valuation viii. Transitional Provisions ix. Composition 9. Approval of the Fitment of goods and services into the various rate slabs 10. Any other agenda item with the permission of the Chairperson 11. Date of the next meeting of the GST Council 3.1. The Hon'ble Chairperson welcomed all the Members to the Council Meeting. He conveyed the sad new....
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....reimburse only 58% of the total CGST collected from the eligible industries due to the fact that only 58% of the CGST revenue shall remain in the onsolidated Fund of India and that the remaining 42% shall be devolved to the States. He stated that if any Value Added Tax (VAT) exemption was given to such units, the State concerned could reimburse this tax amount collected as State Goods and Services Tax (SGST). The Hon'ble Minister from Assam stated that earlier, despite devolution, the Central Government gave hundred per cent exemption. The Hon'ble Chairperson stated that the situation was different as presently the units enjoyed hundred per cent tax exemption but in the GST regime, the units under the area-based exemption would pay tax and since the Central Government could retain only 58% of the CGST collected, it would reimburse only this amount to the eligible units. 4.2 The Hon'ble Minister from Uttarakhand stated that his State could not give reimbursement of the remaining 42% of the CGST as GST was a destination based tax and they would not be able to retain any tax for the goods manufactured in their State but supplied outside the State. He recalled that under....
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.... (6%), and 56 (6% for the main Section and 9% for the proviso to Section 56) of the CGST Act and the SGST Acts and the same would be made applicable under the IGST Act under corresponding circumstances. He suggested that the Council could agree to this suggestion and approve rates of simple interest per annum at the upper prescribed ceilings under the various Sections. The Council agreed to this suggestion. 7. For agenda item 2, the Council approved the following rates of simple interest per annum for the delayed payment of tax by the taxpayer and the delayed refund by the Government to the taxpayer: - SI. No. Section Rate of Simple Interest per annum approved by the Council 1 Section 50 (1) of the CGST Act/ SGST Acts and under corresponding circumstances in the IGST Act (Section 20) 18% 2 Section 50 (3) of the CGST Act and the SGST Acts and under corresponding circumstances in the IGST Act (Section 20) 24% 3 Section 54(12) of the CGST Act and the SGST Acts and under corresponding circumstances in the IGST Act (Section 20) 6% 4 Section 56 of the CGST Act and the SGST Acts and under corresponding circumstances i....
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....ods and Services Tax (SGST) Act and the Union Territory Goods and Services Tax (UTGST) Act. He stated that Section 146 of the CGST and the SGST Acts provided that "The Government may, on the recommendations of the Council, notify the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, furnishing of returns, computation and settlement of integrated tax, electronic way bill and for carrying out such other functions and for such purposes as may be prescribed. " 9.2. The Secretary proposed that the Council might approve to issue a notification to the effect that www.gst.gov.in shall be the Common Goods and Services Tax Electronic Portal specified under Section 146 of the CGST (which would also be applicable to the IGST Act by virtue of Section 20 of the IGST Act) and the SGST Acts, and Section 21 of the UTGST Act and that this website was being managed by the Goods and Services Tax Network on behalf of the Government. The Council approved this proposal. 9.3. For agenda item 4, the Council approved the proposal to issue a notification that www.gst.gov.in shall be the Common Goods and Services Tax Electronic Portal specified under Secti....
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.... (iii) Single Interface Committee (iv) Fitment Committee (v) Publicity and Outreach Committee (vi) Capacity Building and Facilitation Committee (vii) Fund Settlement Committee (viii) Guidance Notes Committee 10.3. He stated that broadly the area of responsibilities of the proposed Committees would be as follows: (a) Law Committee (i) Finalizing all the Rules (ii) Drafting of all Non-Tariff (NT) notifications (iii) Trouble shooting and simplifying business process design (iv) Examining all representations of trade on Legal issues (b) Information Technology Committee (i) Monitoring IT preparedness of GSTN (i) Monitoring IT preparedness of Centre and States (ii) Monitoring linkages between various networks (c) Single interface Committee (i) Coordinating migration and verification of past credit (ii) Rules for single interface including in the IGST in coordination with Law Committee (iii) State-wise coordination teams for assigning taxpayers (iv) Any other administrative issue needing resolution at the State level (d) Fi....
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....xi) Food Processing Sector (xii) E-commerce (xiii) Big Infrastructure (Airport, Sea port- including MRO) (xiv) Travel and Tourism (xv) Handicrafts (Exports) (xvi) Media and Entertainment (xvii) Drugs and Pharmaceuticals 10.5. The Secretary further informed that in the agenda note circulated by the Council for this agenda item, 17 sectors were identified for sectoral analysis and that during the meeting of the officers of the Centre and the States held on 17 May, 2017 in Srinagar, Secretary Finance (Revenue), Government of Rajasthan had suggested inclusion of an additional sector, namely Mining. He suggested that the Council might approve the same. The Council approved the proposal. He further stated that during the meeting of the officers, Joint Commissioner, Commercial Taxes, Government of Sikkim had suggested to add another sector, namely Hydro projects, but after discussion, it was felt that this could be covered under the sector relating to 'Big Infrastructure'. The Hon'ble Minister from Haryana suggested to add Housing Construction as an additional sector. The Secretary observed that this could also be covere....
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....the officers in writing to the Council. The Hon'ble Minister from Kerala stated that the decisions of the PMT should be circulated to the Council. The Council agreed to this suggestion. 10.8. For agenda item 5, the Council approved the following: (i) A 3-tier structure for Project Management ofGST consisting of the office of the Revenue Secretary, a Project Management Team called GST Implementation Committee (4 officers from States, 4 from the Centre and 1 from GST Council) and eight Standing Committees. In addition, there shall be 18 Sector Groups (including one on Mining Sector). (ii) To authorize the Chairperson, GST Council, to constitute the GST Implementation Committee and other Standing Committees and the Sectoral Working Groups after incorporating further nominations received from the States and carry out changes in scope and nomenclature of Committees/Groups, wherever required. (iii) To include Power Sector and Housing/Construction in the 'Big Infrastructure' Sectoral Group. (iv) Decisions of the GST Implementation Committee shall be circulated to the Council. Agenda Item 6: Nomination of Additional Secretary, GST Council to the Board of Goods....
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....tween the States and the Centre. He explained that splitting of charges between the States and the Centre based on the amount of CGST, IGST or SGST collected using a single challan might not be the most appropriate option, as a large amount of IGST which was a single levy, would also ultimately accrue to the States due to cross-utilization of credit. He stated that similarly, SGST collected by States would also be used for payment of IGST due to cross-utilization. He expressed that a cleaner way of sharing ofMDR charges between the Government of India and the States might be to split these charges, in proportion of the final GST revenues accruing to the States and the Centre after cross-utilization and apportionment processes are finalized. 12.2. The Secretary informed that this agenda item was discussed during the meeting of the officers in Sri nagar on 17 May, 2017 and some States like Haryana, Assam, Rajasthan and Odisha had not favoured putting additional financial burden on the State Governments. He further stated that some States desired to know the likely financial burden on the State Governments if the MDR charges for payment of GST by debit card up to Rs.l lakh was to b....
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....ed from stakeholders, some changes had been made in the Rules relating to Registration; Payment; Refund; Invoice; Input Tax Credit (ITC); Valuation and Composition and that a presentation highlighting the important changes to the draft Rules was shared with the States before the 14th Council Meeting (attached as Annexure 3 to the Minutes). He further stated that the draft Rules were discussed during the meeting of the officers of the Centre and the States on 17 May, 2017 in Srinagar and during discussion, the following three changes were agreed to be made in the Rules relating to Registration, Composition and ITC: - (i) The word "ninety days" to be replaced by "thirty days" in Rule 9(3) of Registration rules to bring it in consonance with FORM REG RULE 12. (ii) The word "Registration. 16" may be replaced with "Registration17" in Rule 1 of Composition Rules. (iii) Under Rule 7(1) (i) of the ITC Rules, {'F' is the total turnover of the registered person during the tax period"} may be replaced with {'F' is the total turnover in the State of the registered person during the tax period"} to bring in more clarity. 13.2. Starting the dis....
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....generated and this could be checked anywhere on the way. He added that this code could also be accessed on mobile phone and the e-way bill would give details regarding the goods being carried in a transport vehicle. The Hon'ble Deputy Chief Minister of Delhi emphasised that data should be accessible to the team of surveillance officers. 13.3. The Hon'ble Minister from Uttarakhand raised an issue that ifan industry in Uttarakhand set up in 2010 and undertook an expansion of the same in 2017 and got the benefit of tax exemption for both and then set up a new unit under GST regime, then how his tax liability would be calculated. The Secretary explained that under GST regime, there would be one registration for all businesses operating under a common PAN (Permanent Account Number) in a State and that they would all pay GST. He added that in certain circumstances, different business verticals could have different GSTIN numbers, within the same company. The Hon'ble Minister from Uttarakhand raised another issue that a manufacturer of tractor would use different mechanical and electrical parts falling under different HSN (Harmonised System of Nomenclature) Code and how t....
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....l cases which would be decided by the computer on the basis of risk parameters. 13.5. The Hon'ble Minister from Meghalaya observed that in Rule l(e) of the Tax Invoice Rules, the requirement of recording the name and address of the recipient was only for those transactions where the value of taxable supply was Rs. 50,000 or more and suggested that this value limit should be lowered. The Secretary stated that this issue was discussed earlier during the 13th Council Meeting (held on 31 March, 2017) and it was explained that any reduction in the monetary limit from Rs. 50,000 to Rs. 20,000 for recording the address of the purchaser in the B2C transaction could not be done for a particular State but on an all-India basis. He added that most of the other States did not favour applying this lower threshold at the all-India level as they felt that this would considerably increase the compliance burden on the tax payers as well as the buyers. He suggested that there could be other ways of addressing this issue like setting up good quality outlets for high value consumer products in the smaller States of the North East, educating the customers to have their address recorded in the in....
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....ates, implementation of this provision in its current form would lead to loss of revenue. The Commissioner (GST Policy Wing), CBEC, stated that a special provision in respect of this Rule would be required in the neighbouring States like West Bengal. The Hon'ble Deputy Chief Minister of Gujarat stated that North-Eastern States were good tourist destinations and they would also get revenue for purchases below Rs. 50,000 by tourists from outside the State. The Hon'ble Minister from Kerala enquired whether a consumer could insist on writing his address on an invoice of value below Rs. 50,000. The Hon'ble Minister from Meghalaya suggested that this requirement should be made compulsory in the Invoice Rules. The Hon'ble Deputy Chief Minister of Arunachal Pradesh suggested that there should be a provision in the Invoice Rules that the address of the buyer would be recorded in an invoice where the buyer insisted on it. The Secretary suggested that a provision to this effect could be made in the Tax Invoice Rules. The Council agreed to this suggestion. The Council approved the other Rules. 14. For agenda item 8, the Council approved the GST Rules and the related Forms on....
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.... for gold, diamond and gems and jewellery sector, keeping in view that the rate oftax for this sector was to be decided by the Council after the completion of the fitment exercise. He further stated that the Committee also examined the existing exemptions relating to Additional duty of Customs (also called CVD) and Special Additional Duty (SAD) of Customs, so as to cull out the cases, where the Committee recommended continuation of exemptions in the form of IGST exemptions. These cases included Multilateral/Bilateral Commitments [including exemption for goods in transit to the land locked Countries], re-import or re-export cases and passenger facilitation at international Airports. 15.3. He further stated that in the case of services, the Committee largely followed the following principles while recommending the GST rate structure: (a) continuance of exemption for certain services, so as to maintain present tax incidence on services; (b) To suggest broadly the same GST rate for different modes of transportation services, more or less at the present rates [lower than the general standard rate of 18% for services] because the inputs for transportation sector such as fuel, etc. wer....
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..... He stated that the Annexures I to V of the agenda notes covered the rates of goods and the Annexures VI to X covered the rates of services. He stated that services attracting 28% of GST were largely those which were charged to luxury tax and entertainment tax which would be abolished under the GST regime. He further explained that Annexure XI of the agenda notes contained cess on four categories of items which included 50 items of tobacco classified as per Central Excise tariff. He stated that Annexure XII contained the proposal to grandfather IGST exemptions and Annexure XIII contained those services which were proposed to be taxed at the same rate as the corresponding goods. He added that Annexure XIV contained services to be taxed under reverse charge. He stated that all these tables and the Addendum to the detailed agenda notes of Agenda Item 9 circulated before the Council Meeting had been discussed during a meeting with the officers of the Centre and the States held on 17 May, 2017 in Srinagar. He added that based on the suggestions agreed upon during the officers' meeting, rates on certain goods/services were proposed to be modified as compared to what was proposed in ....
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....city and buoyancy. He suggested that a study could be done to estimate the gains from buoyancy in taxes. He further stated that the Central Statistical Organisation (CSO) should prepare a new basket for CPI as the present CPI basket was prepared in 1974 and it needed revision. He observed that inflation impact would be less under a new Cl'I basket. Shri Arvind Subramanian, Chief Economic Adviser (CEA), Government ofIndia, stated that concern of the Hon'ble Minister from Kerala about revenue reduction would be attenuated by reduction in inflation provided the reduction of GST rates was passed on to the consumers. He further stated that there. would be two sources of revenue gain, namely, an increase in consumption due to reduction in tax rate and improved compliance. He suggested that the presently proposed GST rates should be adopted and could be watched for a year or two and if there was a serious shortfall of revenue, a call could be taken to increase the tax rates. The Hon'ble Chairperson stated that when Constitutional amendment was being undertaken, there was a concern diametrically opposite to the one expressed by the Hon'ble Minister from Kerala and that was ....
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....on to the consumers. 15.8. The Hon'ble Minister from Uttarakhand stated that the goods that were not taxed under VAT would be taxed under GST. The Hon'ble Chief Minister of Puducherry stated that the concerns of small States should be addressed in the GST as they might not be able to carry out substantial additional revenue mobilisation. He stated that if compensation was paid every two months, it could affect the developmental activities of the smaller States. The Hon'ble Minister from Tamil Nadu stated that he was happy to see that the goods which were at present exempt both by the Centre and the States continued to be nil rated under GST as these were generally goods of common consumption and deserved to be exempted. He further stated that in general, he had no objection to the proposed fitment of goods and services into various rate slabs under GST on the basis of the guiding principle laid down during the 4th GST Council Meeting (held on 3-4 November, 2016). He stated that on certain specific products, he would make suggestions on the basis of representations from the trade and industry. Discussion on GST rate for Goods 15.9. Starting the discussion on the....
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....bearing a registered brand name under Annexure I attracting Nil rate of GST, while suji, put up in unit container and bearing a registered brand name, to be kept under Annexure II at 5% rate. (iii) 'Dalia': The Hon'ble Minister from Uttarakhand stated that on the same logic as suji, dalia should also attract nil rate of GST. After discussion, it was agreed that dalia, other than those put up in unit container and bearing a registered brand name, would attract Nil rate of GST and dalia put up in unit container and bearing a registered brand would be taxed at the rate of 5%. This was agreed to by the Council. (iv) Rusk: The Hon'ble Minister from Uttarakhand stated that it was not taxed under VAT, and therefore, it should be kept at Nil rate. The Secretary stated that rusk was modified bread, and therefore, it was justified to levy tax at the rate of 5%, as proposed. The Council agreed to this suggestion. (v) 'Seviyan'(Vermicelli): The Hon'ble Minister from Uttarakhand suggested that it should attract Nil rate of GST. The Secretary stated that in most States, it attracted VAT at the rate of 5%, and therefore, it should not be brought under the Nil rate. Th....
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....n. (xi) 'Zari': The Hon'ble Minister from Uttar Pradesh suggested to keep zari in the exempt list. The Hon'ble Deputy Chief Minister of Gujarat stated that zari thread was made in Surat and supplied to Uttar Pradesh. He stated that making of zari thread provided employment to 3 lakh persons and the poor people worked on it at home, and therefore, suggested that zari should be kept in the exempt List. The Secretary stated that embroidery or zari articles was used in high value textile clothing, and therefore, it was reasonable to tax it at the rate of 5%. He stated that the burden of this tax would be borne by the buyers of these textile articles and not the persons who produced them. The CEA stated that GST was a consumption tax and its incidence would be borne by the consumers, and therefore, it was important to see who were the consumers of the product. The Council agreed not to change the recommended rate for zari at 5%. (xii) 'Chikan': The Hon'ble Minister from Uttar Pradesh suggested that chikan should be kept under the exempt category. The Secretary stated that though chikan was a local produce, it was largely used by the rich class and when ....
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....should not be kept under Nil rate of GST. The Hon'ble Minister from Bihar suggested that the Chairperson could be authorized to finalise the GST rates in consultation with the Secretary and the officers of the Centre and the States.The Secretary stated that tax on inputs used to make fish net was at the rate of 18%, and therefore, the rate of GST on fish net and fish net fabric should be kept at least at 12% as proposed. The Council agreed to this proposal. (xv) Bamboo matting, screens, basket works and other articles of bamboo: The Hon'ble Minister from Andhra Pradesh stated that these products should be kept under the exempt List as these were made by tribal people. The Hon'ble Minister from Meghalaya also supported this proposal and stated that bamboo products were used in handicrafts. The Hon'ble Deputy Chief Minister of Manipur also suggested to exempt bamboo matting. The Hon'ble Minister from Tripura suggested that bamboo and bamboo products should be kept under the exempt category. The Secretary stated that the GST rate for these products falling in Chapter 46 was discussed during the meeting of officers of the Centre and the States on 17 May, 2017 in ....
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.... from Andhra Pradesh suggested that cotton fabrics and man-made fabrics should be kept in the exempt category The Hon'ble Deputy Chief Minister of Delhi suggested that cotton fabrics and cotton textiles should be kept in the exempt category. The Hon'ble Deputy Chief Minister of Gujarat suggested that the same tax rate should be applied for the value chain of cotton and silk. The Secretary suggested that the good falling in the entire textile chain could be discussed separately. The Council agreed to this suggestion (xxi) Organic waste: The Hon'ble Minister from Andhra Pradesh suggested that this should be kept in the exempt category. The Joint Secretary (TRU-I), CBEC, clarified that municipal waste, sewage sludge and chemical waste falling under Chapter 38 were already exempt. (xxii) Dry fish, salted and fermented: The Hon'ble Minister from Meghalaya suggested that this product should be kept in the exempt category. The Hon'ble Deputy Chief Minister of Manipur supported this proposal. He stated that dry fish, fermented fish and smoked fish were sold by women in the unorganised sector and it would be difficult to administer tax on these goods and would lead....
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....awai chappals and straps thereof ere proposed to be kept in the 18% rate slab and he proposed that these should be taxed at the rate of 12% and shoes be taxed at the rate of 28%. The Secretary suggested that the tax rate on footwear products should be discussed separately. The Council agreed to this suggestion. (xxvi) Sago (sabudana): The Hon'ble Minister from Tamil Nadu suggested that sago should be kept under the exempt category. He stated that Tamil Nadu was a large producer of sago whose input was apioca and it was a food product of the common man. He stated that if it was taxed at 5%, the full urden of tax would fall on the common man and this would affect the interests of the producers and the consumers. He informed that this product also faced competition from Thailand and Vietnam. The Hon'ble Minister from Jharkhand also supported the proposal to keep sago under the exempt category. after discussion, it was agreed that it need not be kept under the exempt category as it was a processed product and by exempting it, local produce would not be able to face competition with imported goods. The Council agreed that it might be kept at the proposed rate of 5%. (xxvii....
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....e added that while discussing the fitment rates, one could not ignore the cascading impact on primary products and that the input tax for farmers should not go up as this would lead to inflation The Chief Minister of Puducherry supported this proposal. The Hon'ble Minister from Karnataka suggested that these goods could be taxed at the rate of 5%. The Secretary stated that there would be embedded input taxes on these products, and therefore, these should be kept at the rate of 12%. He further added that if there was no headline rate ofGST on this product, no IGST could be charged 011 import of similar products and this would put domestic manufacturers at a disadvantage The Hon'ble Minister from Haryana observed that according to their estimates, embedded taxes on these goods would not be more than 3% and that if the cost of local agricultural implements was increased, this would encourage imports. After further discussion, the Council agreed to discuss this issue again. (xxxii) Hand tools: The Hon'ble Minister from Rajasthan stated that non-electrically operated hand tools i.e., gurmala, karni, sawal, gunia, etc. should be under the exempt category. The Secretary cla....
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....The Council agreed to this suggestion. (xxxv) Coffee beans: The Hon'ble Minister from Karnataka stated that taxation on coffee and tea should be equal. He further stated that as raw tea leaves were exempt, coffee beans should also be exempt and not taxed at the proposed rate of 5%. He clarified that unprocessed coffee beans were a primary product and it could not be used directly by the consumers. After discussion, the Council agreed that coffee beans, not roasted, should be exempted from tax. (xxxvi) Assistive devices for disabled: The Hon'ble Minister from Kerala suggested that such devices should be kept in the exempt category. The Secretary stated that this would lead to embedded taxes in he final product and would be harmful for the domestic industry. The Council agreed not to put the assistive devices in the exempt category. (xxxvii) Kerosene stove: The Hon'ble Deputy Chief Minister ofGujarat suggested that kerosene stove hould be charged at Nil rate of tax. However, after discussion, Council agreed to keep the tax rate at 12%. (xxxviii) Areca nut: The Hon'ble Minister from Karnataka stated that fresh areca nut harvested from trees was proposed to ....
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....d in bicycles, cycle rickshaws and three-wheeled powered cycle rickshaws were at 5% while other pneumatic tyres were at 28%. After discussion, the Council agreed that rubber tyres should be taxed at the rates as proposed in the agenda notes. (xliii) Semi-mechanised safety matches: The Hon'ble Minister from Tamil Nadu stated that match industry was highly labour intensive and gave livelihood to a large number of workers in Tamil Nadu. He observed that the present proposal was to tax hand-made safety matches at the rate of 5% and the rest at the rate of 18% and suggested that semi-mechanised safety matches should also be taxed at the rate of 5% and only matches manufactured by fully mechanised process should be taxed at the rate of 18%. The Secretary stated it would not be advisable to create a separate classification for semi-mechanised safety matches as in a multi-stage levy like GST, it would not be possible to verify this aspect at all stages and this would create disputes at the field level. The Council agreed not to have a separate rate of tax for semi-mechanised safety matches. (xliv) 'Namkeen' including 'Khakhra': The Hon'ble Minister from Rajast....
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....he proposed rate of 18%, it could be taxed at the rate of 12%. He stated that this item was covered in the addendum to the GST rate schedule for goods circulated during the Counci I meeting on 18 May 2017 (Annexure-4 of the Minutes). The Council agreed to this proposed change. (xlvii) Coal: The Hon'ble Minister from Uttar Pradesh suggested that the rate of coal should be increased from 5% to 12%. The Secretary stated that coal was a very sensitive product and though its current incidence of tax was about 10%, it was being kept in the 5% List. He stated that some coal might be used as an industrial input but it was also used for generation of electricity. He further stated that presently, imported coal attracted an additional duty of customs (CVD) at the rate of 2% and this would go up to 12% leading to substantial increase in the cost of power generation. He added that coal was also levied to a cess of Rs. 400 per metric tonne. He stated that raising the rate of tax on coal would only increase the subsidy burden of the Governments as the Electricity Boards would seek more subsidy. He, therefore, suggested to keep the rate of tax on coal at 5%. The Council agreed to this sugg....
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....enterprises with a turnover of less than Rs. 4 crore and were exempt from Central Excise duty upto the turnover of Rs. 1.5 crore. Therefore, the incidence of Central Excise duty at the rate of 12.5% was not applicable on them and as such, taxing them at the rate of 28% was not justifiable and that GSTon ply board at the rate of 18% would be more appropriate. The Hon'ble Chairperson stated that tax on these goods was not being imposed for the first time and if the existing combined tax rate was about 30%, it would be reasonable to keep it at 28% but not at 18%. He added that ifsuch a steep reduction was made on one item, the Members should also suggest an item on which GST rate could be increased correspondingly. After discussion, the Council agreed to keep the rates as proposed in the agenda notes. (xlix) Mosquito net: The Hon'ble Minister from Tamil Nadu stated that this was a life-saving product and was used by the common man and due to these considerations, no VAT was charged on this product in his State. He suggested that keeping in mind the availability of lTC, mosquito net should be levied to tax at the rate of 5% instead of the proposed 12%. It was suggested to ke....
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....this product at a lower rate. The Secretary stated that the domestic manufacturers would suffer if the tax rate on insulin was lowered. The Council approved the rate of 5% as proposed in the agenda notes. Annexure IV (List of goods at 18% GST rate): (Iv) Fruit, nuts and other edible parts of plants, otherwise prepared or preserved: The Hon'ble Deputy Chief Minister of Delhi stated that this entry appearing at Sl.No.8 of Annexure IV attracting a tax rate of 18% had an overlapping entry at Sl.No.4 at Annexure II attracting a rate of 5% (edible fruit and nuts, in frozen state or preserved) and that this could lead to evasion of tax. He suggested to rectify it by deleting the word 'preserved' from the entry at Sl.No.4 at Annexure II. The Joint Secretary (TRUI), CBEC, explained that entry at Sl.No.8 of Annexure IV referred to fruits, nuts and other edible parts of plants, prepared or preserved, by vinegar or acetic acid which fell under Chapter 20 whereas the entry at Sl.No.4 of Annexure II referred to fruits and nuts provisionally preserved (for example, by sulphur dioxide gas or in brine) which fell under Chapter 8. He stated that both were distinct entries under dif....
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....assification of goods under ITA-I and GST was in harmony as his feedback from NASSCOM was that they were not. (lxi) Recycled products: The Hon'ble Minister from Karnataka suggested that in order to incentivize use of recycled materials, there should be a lower differential rate for recycled products like recycled paper and recycled plastic. The Joint Secretary (TRU-I), CBEC, stated that if such a differentiation was made, the importers would also claim a similar rate differential and this would create very wide spread classification disputes. The Hon'ble Minister from Karnataka stated that it was a national aspiration to use recycled products. The Hon'ble Minister from Kerala stated that instead of tax exemption, subsidies could be given to encourage the use of recycled products. The Council agreed not to have a rate differential for recycled products. (lxii) Sanitary napkins and tampons: The Hon'ble Minister from Kerala suggested that the rate of tax on these products should be reduced to 12%. The Secretary stated that these goods had already been moved to the List of goods under 12% rate slab. The Council agreed to this rate. (lxiii) Arms and ammunition: ....
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....efore, it would be advisable to exempt packed and branded primary products. The Secretary stated that a small 5% tax on packed primary commodities would encourage the food processing industry as they could take credit of the tax paid on inputs. The Hon'ble Chairperson stated that it would be politically unwise to tax packed and branded milk. The Hon'ble Minister from Haryana stated that taxing packed pulses and grains would cause inflation. The Hon'ble Minister from Kerala suggested that tax could be levied on such branded primary products whose brand names were registered with the office of the Trade Mark. The Hon'ble Chairperson stated that this criterion might not help as even if the name Amul was not registered as a brand name, it could get the same right as a registered trade mark. The Hon'ble Minister from Assam stated that all big brands selling packed and branded primary commodities should be subject to tax. The Hon'ble Deputy Chief Minister of Delhi stated that more and more consumers were moving towards buying packed and branded cereals. The Hon'ble Minister from Haryana suggested that decision on this issue could be postponed to a later date. ....
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.... combined tax incidence. The Council agreed to keep the rate of tax on cement at 28%. (Ixxi) Paint: The Hon'ble Deputy Chief Minister of Delhi stated that as real estate was kept out of GST, to help this sector, the rate of paint should be in the 18% rate slab. After discussion, the Council agreed that it should be taxed at the rate of 28%, in line with the present incidence of tax on this item. (lxxii) Roofing material: The Hon'ble Minister from Meghalaya stated that roofing materials like corrugated sheets were not similar to other building material as they were used by the poorest of the poor for shelter over their head, and therefore, they should be taxed at a lower rate. The Hon'ble Deputy Chief Minister of Gujarat suggested that roof tiles should be exempted from GST. The Hon'ble Minister from Uttarakhand stated that all building materials were proposed to be taxed at the rate of 28% and suggested that there should be a lower rate of tax for roofing materials like corrugated sheets of steel or asbestos. The Secretary stated that it would not be advisable to have separate rates for certain building materials. The Council agreed to this suggestion. (lxx....
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....as contained in Annexure XI of Volume-3 of the detailed agenda notes was taken up for discussion. Introducing this subject, the Secretary stated that the rate of Cess on the varieties of cigarettes and other tobacco products was proposed on the lines of the present Central Excise tariff structure on these products and that the proposed multiple rates on cigarettes was proposed to maintain the existing tax rates. 16.2. Regarding the proposal to charge cess on motor vehicles, the Secretary stated that the present combined incidence of tax on small cars was around 28% and in order to protect revenue, it was proposed to impose a cess of 1% on small petrol cars and 3% on small diesel cars. He suggested that he proposed cess of 1% and 3% on small petrol and diesel hybrid motor vehicles respectively (at SI.No.50 and 51 of Annexure XI referring to cars of length less than 4 metre and engine capacity of less than 1200 cc for petrol vehicles and of less than 1500 cc for diesel vehicles) and 1% cess on hydrogen vehicles based on fuel cell technology of length less than 4 metre (SI.No.54 of Annexure Xl) could be removed. The Secretary stated that large hybrid vehicles could be charged to Co....
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....er from Haryana raised a question as to why there was an exemption from Customs duty for goods imported by the Vice President of India contained at Sl. No. 13 of Annexure XII (Notification No.106/58-Customs dated 29.3.1958). He suggested that in today's time, such an exemption was not desirable. The Hon'ble Minister from Bihar stated that the IGST exemption for the Vice President of India should be continued. The Hon'ble Deputy Chief Minister of Delhi stated that his UT had no objection to continuing with this exemption. The Council approved this exemption as well as the other proposed exemptions/concessions from IGST. 18. For agenda item 9, the Council approved the rates of GST on supply of goods, Compensation cess and exemptions from IGST as presented in Volume-3 of the detailed agenda notes and the Addendum thereto and another Addendum attached as Annexure-4 to the Minutes with the following modifications: - GST Rate on Goods (i) Suji: Other than put up in unit container and bearing a registered brand name, to be charged to Nil rate of tax instead of the proposed 5% and suji put up in unit container and bearing a registered brand name to be charged at the ra....
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....s for other use); (xxv) Carriage for disabled persons, whether or not motorised (8713): to be taxed at the rate of 5%; Rate of Compensation Cess on Supply of Goods (xxvi) To not charge cess on small hybrid petrol (less than 1200 cc) and small hybrid diesel (less than 1500 cc) motor vehicles and small hydrogen vehicles based on fuel cell (of length less than 4 metre); (xxvii) Levy a cess on motorcycles with engine capacity above 350 cc at the rate of 3%; (xxviii) Levy a cess at the rate of 3% on aircraft for personal use and yacht and other vessels for pleasure or sports. Exemptions/Concessions from IGST (xxix) All proposed IGST exemptions/concessions in Annexure XII of Volume-3 of the detailed agenda notes approved. Discussion on rates for Services 19. The Secretary introduced the proposed rates of tax and exemptions for services as contained in Annexure VI to X of Volume-3 of the detailed agenda notes and the Addendum thereto. He stated that after discussion during the meeting of officers of the Centre and the States held on 17 May, 2017 in Srinagar, it was agreed to add a few more services to be exempt under GST as they were exempted under the existing ....
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....retary (TRU-II), CBEC, stated that there was no GST for services given by an employee to his employer in the course of or in relation to his employment under Schedule III of the CGST Act. He further added that services provided by Government to other than business entity, except the specified /prescribed services, were exempt in view of the very first entry in list A-I. The Secretary stated that by issuing a liquor licence, the Government was giving a service to the business entities and GST should be leviable on it. He stated that if GST was not collected for giving service to a business entity, then the Government would lose a huge amount of revenue on spectrum fee. He, therefore, stated that Government services given to a business entity should not be exempt as the tax paid would also be available as input tax credit. The Hon'ble Minister from Punjab stated that this exemption could be limited only for fees relating to liquor licences. The Secretary stated that if exemption was given in respect of fee for giving liquor licence, then there would be very weak justification for charging tax from telecom operators on spectrum fees. The Hon'ble Minister from Bihar state....
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....t a primary policy objective. The Hon'ble Deputy Chief Minister of Delhi stated that the main problem was lack of set off of ITC under State Excise. The Hon'ble Minister from Punjab stated that liquor fee was a de facto tax and there should be no tax on tax. The Secretary stated that grant of a licence was a service given by the Government and this could not be exempted. The Hon'ble Chairperson stated that the only way to address this issue was to change the taxation model where excise duty on alcohol could be increased and licence fee on liquor could be reduced. He added that for the transitional period, the affected States could pass some order. He stated that as the States were aware of the GST roll out, they should have changed their policy accordingly. The Hon'ble Minister from Chhattisgarh stated that they had already changed their policy in anticipation of the GST implementation. The Hon'ble Minister from Jharkhand stated that consumers would bear the additional cost of the tax and the Government should not seek any exemption for the same. Shri Navin Kumar Choudhary, Finance Secretary, Jammu & Kashmir, stated that licence fee was only about 20% of t....
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....e Hon'ble Minister from Goa suggested to keep the exemption limit for room rent at Rs. 500 per day as this figure was arrived at after consideration in the Fitment Committee. 20.2. The Hon'ble Chief Minister of Puducherry stated that his Union Territory was a tourist destination where houses were being converted as hotels and there was increasing inflow of tourists. He, therefore, suggested to keep the exemption limit for room rent at Rs. 1,000 per day. The Hon'ble Ministers from Uttarakhand and Telangana also supported this proposal. The Hon'ble Ministers from Uttar Pradesh, Himachal Pradesh, Jharkhand and Bihar supported the exemption limit for room rent at Rs. 500 per day. The Hon'ble Minister from Rajasthan stated that the tourism industry and the hotel industry needed to be treated differently and suggested the exemption limit of room rent to be Rs. 3,000 per day. The Hon'ble Minister from Goa suggested that the exemption limit for room rent could be made Rs. 750 per day. After further discussion, the Council agreed that the exemption limit for room rent of hotels would be Rs. 1,000 per day. 20.3. The Hon'ble Deputy Chief Minister of Delhi exp....
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....bigger job workers. The Hon'ble Minister from Punjab stated that removing exemption would not lead to much tax collection but would increase harassment. The Secretary stated that in GST, job work could be done in different sectors like textile, diamonds, gold jewellery etc. and exemption to particular activities could not be justified. The Hon'ble Deputy Chief Minister of Gujarat suggested that tax on job charges could be kept at a lower rate. The Secretary stated that tax on the job charges would be paid by the principal manufacturer and he would be eligible to take ITC on the same. Annexure VI (List A-3); 21. The Secretary stated that List A-3 of Annexure VI contained proposals to withdraw in GST certain exemptions extended under Service Tax. He further stated that this List should be read along with Addendum circulated on 18 May, 2017 after the meeting of officers of the Centre and the States (Annexure 4 of the Minutes) in which some exemptions were proposed to be restored and it was also provided that services by way of collection of contribution under any scheme of the State Governments could also be included in the exemption list after consideration by the Counc....
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....ting events organised by National Sports Federations should be reconsidered. The Hon'ble Chairperson stated that National Sports Federations were short of funds as hardly any tickets were getting sold, and therefore, exemption from tax for sponsorship should be considered. He stated that events like IPL and Pro-Kabaddi were not organised by National Sports Federations, and therefore, they would pay tax as was being done presently. 22.3. Dr. C. Chandramouli, Additional Chief Secretary, Tamil Nadu, raised an issue that in SI.No.2 of List B of Annexure VI, it was provided that there will be no exemption in respect of renting of rooms in a clinical establishment during the course of providing health care services where room charges were Rs. 2,000 or more per day. The Joint Secretary (TRU-II), CBEC, stated that the tax would be charged at the rate of 18% in view of entry at SI.No.6 of Annexure IX. The Hon'ble Minister from Kamataka stated that presently they charged luxury tax at the rate of 18% for such hospital rooms. The Hon'ble Minister from Telangana stated that they charged tax for such hospital rooms at the rate of 10%. The Joint Secretary (TRU-II), CBEC, stated th....
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.... as to how much fuel etc. was consumed by the transporter. He stated that this scheme ould encourage under reporting of business and a better method would be to give certain abatement in regard to the value of fuel contained in this service and then fix the tax with full ITC. He stated that evasion in other areas could also be assessed by making an assessment of the volume of business of the transporter and therefore, it was important to bring it into the ITC net. The Secretary stated that non-petrol input in transportation service was about 36% and keeping this into account, a tax rate of 5% had been fixed without any input tax credit. He further stated that the user of transport service would be recorded as the sector was in the tax net at the rate of 5%. He added that this method of levy of tax was followed in this sector for many years and this had not led to any serious tax evasions. He further stated that any innovation could be considered at a later stage. The Hon'ble Minister from Karnataka suggested that the tax rate could be kept at 8% after deducting the tax on fuel and ITC could be allowed on the same. The Hon'ble Chairperson observed that the officers had calcu....
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....erry suggested to keep different rates of tax for air-conditioned and non-airconditioned restaurants. After further discussion, the Council agreed that restaurants having facility of air-conditioning or central heating at any time during the year (whether serving liquor or not) would be levied to tax at the rate of 18%, restaurants serving liquor-would be taxed at the rate of 18% and restaurants not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor would be taxed at the rate of 12%. 24.2. The Secretary stated that in the construction sector, works contracts have been deemed as service and GST would be applicable for supply of work contract services before completion of construction of a building but there would be no GST on the sale of a ready built building or flat. He stated that as per the decision of the Supreme Court, no tax could be charged on the value of land, and therefore, the Fitment Committee recommended that in a supply of works contract service where the value of land was included in the amount charged from the service recipient (along with the value of building materials and the services given....
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....oper enters into a contract with the purchaser. Rate of Abatement a) Before issue of the Commencement-Certificate. NIL b) From the Commencement Certificate to the completion of plinth level. 5% c) After the completion of plinth level to the completion of 100% of RCC framework 15% d) After the completion of 100% RCC framework to the Occupancy Certificate. 45% e) After the Occupancy Certificate 100% He added that for determining the value of supply of services as per the above Table, it shall be necessary for the dealer to furnish a certificate from the Competent Authority. This would make the levy compliant with Law laid down by Hon'ble Courts and such deduction would avoid hardship to people in Maharashtra (mainly MMRDA region). He further proposed exemption from levy of Maharashtra SGST on ongoing construction of complex, building etc. services, where lump sum amount was already paid on full consideration under the Maharashtra Value Added Tax Act. He stated that the Government of Maharashtra proposed to grant exemption from levy of tax for such construction services where the full amount in lieu of tax was already deposited in....
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....f Annexure X, like admission to cinematographic film, circus, dance and theatrical performance including drama. He added that entry to circus, dance, theatrical performance, drama and Indian classical dance should be exempt from tax. The Hon'ble Minister from Telangana stated that circus should not be taxed at the rate of 28%. The Secretary clarified that if the ticket rate on circus and theatrical performance was less than Rs. 250, then the tax would be exempt. The Hon'ble Chief Minister of Puducherry stated that tax on admission to cinema should be kept at the lower slab of 18%. The Hon'ble Minister from Telangana suggested that the rate for entry into multiplex cinema hall could be kept at 28% and for entry into other cinema hall could be kept at the rate of 18%. The Hon'ble Chairperson stated that tax at the rate of about 28% was already being paid on entry into cinema halls. He suggested that services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance and drama could be charged to GST at the rate of 18% and the rest of the entries under SI.No.l of Annexure X could be taxed at the rate of28%. The Council ....
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.... goods along with compensation cess (if any) to discourage tax arbitrage. He explained that instead of buying a car if someone leased a car, then it should attract the same rate of tax as for buying the car. After discussion, the Council approved the entries in Annexure XIII. Annexure XIV: 28. The Secretary stated that this Annexure contained 18 entries of services the tax on which was proposed to be collected on reverse charge basis. The Council approved the same. Approval of Schedules for classification of Goods and Services 29.1. The Secretary drew attention to paragraph 6 of the agenda notes to agenda item 9 in Volume-3 and stated that GST rates would generally be prescribed at the 4-digit HS Classification, unless a carve iOut was required to specify the rate for a good at 6 or 8-digit levels. He proposed that for GST purposes, the classification of goods and the Rules for Interpretation thereof as given in the First Schedule to the icustoms Tariff Act, 1975 be relied upon. The Council agreed to this proposal. 29.2. The Secretary drew attention to an Addendum to Agenda Notes circulated by the GST Council Secretariat on 16 May, 2017 wherein it was mentioned that ....
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....vice tax, and to also exempt the services provided by the GSTN to the Central of State Governments/Union Territories for implementation of GST; (ii) Annexure VI (List A-2): The Council approved the proposal of the Fitment Committee to continue under GST, the 10 existing listed exemptions under the service tax with certain modifications and with the following further modifications: (a) The exemption limit for services by a hotel, inn, guest house, club or campsite shall be room rent ofRs. 1,000 per day instead of the proposed rate ofRs. 500 per day; (iii) Annexure VI (List A-3): The Council approved the proposal of the Fitment Committee to withdraw under GST, the 18 existing listed exemptions under the service tax; (iv) Annexure VI (List B): The Council approved the proposed review of 13 Service Tax exemptions which were recommended for withdrawal/modification by the Fitment Committee with the following further modifications: (a) To fully exempt tax on renting of rooms in a clinical establishment during the course of providing healthcare services whereas earlier it was proposed to limit this exemption only for room charges of less than Rs. 2,000 per day; ....
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....lassification of Services based on the United Nations Central Product Classification (UN CPC). Agenda Item 10: Any other agenda item with the permission of the Chairperson: 31. The Hon'ble Minister from Jammu & Kashmir stated that the Council needed to deliberate on the tax treatment in respect of trade across the Line of Control (LOC) in his State. The Secretary stated that broadly the existing regime could be continued but this could be examined and discussed further. The Hon'ble Minister from Tamil Nadu circulated a written speech which was taken on record. Agenda Item 11: Date of the next meeting of the GST Council: 32.1. The Hon'ble Chairperson observed that it was a very successful two days meeting during which a lot of ground had been covered. He stated that in the next meeting, the outstanding agenda for fitment of rates for goods and the GST Rules would be taken up. He also suggested that GSTN should make a presentation in the next meeting about their preparedness for GST. After discussion, it was agreed that the next meeting of the Council would be held in New Delhi on 3 June 2017. 32.2. In conclusion, the Hon'ble Chairperson once agai....
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....RITE A WAY MINUTE BOOK S No State/Centre Name of the Minister Charge 24 Telangana Shri Etela Rajender Finance Minister 25 Uttar Pradesh Shri Rajesh Agrawal Finance Minister 26 Uttarakhand Shri Prakash Pant Finance Minister Page 49 of 65 CHAIRMAN'S INITIALS MINUTE BOOK Annexure-2 List of Officials who attended the 14th GST Council Meeting on 18-19 May 2017 Name of the Officer Shri Mahender Singh Shri R.K. Mahajan Shri P.K. Jain S No State/Centre 1 Govt. of India Dr. Hasmukh Adhia 2 Govt. of India 3 Govt. of India Ms. Vanaja N. Sarna Dr. Arvind Subramanian 4 Govt. of India 5 Govt. of India 6 Govt. of India 7 Govt. of India 8 Govt. of India 9 Govt. of India 10 Govt. of India 11 Govt. of India 12 Govt. of India 13 Govt. of India 14 Govt. of India Shri B.N. Sharma Shri P.K. Mohanty Shri Alok Shukla Ms. Hemambika R. Priya Shri Simanchala Dash Shri B.B. Mohapatra Shri Upender Gupta Shri Udai Singh Kumawat Shri Amitabh Kumar Shri G.D. Lohani Shri D.S.Malik Shri Hemant Jain Charge Revenue Secretary Chairman, CB....
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....S No State/Centre 44 Delhi Name of the Officer Shri Anand Kumar Tiwari Charge Additional Commissioner 45 Goa 46 Gujarat Shri Dipak Bandekar Dr. P.D. Vaghela Commissioner, Commercial Taxes 47 Gujarat Ms. Mona Khandhar 48 Haryana 49 Haryana Shri Sanjeev Kaushal Shri Shyamal Misra 50 Haryana Shri Rajeev Chaudhary 51 Himachal Pradesh Shri Onkar Chand Himachal 52 Shri Pushpendra Rajput Commissioner, Commercial Taxes Secretary, Economic Affairs Additional Chief Secretary Commissioner, Excise & Taxation Deputy Commissioner, Excise & Taxation Principal Secretary, Excise & Taxation Commissioner, Excise & Taxation Pradesh Himachal Additional Commissioner, 53 Shri Sanjay Bhardwaj Pradesh Commercial Taxes Jammu & 54 Shri Navin K. Choudhary Secretary, Finance Kashmir Jammu & 55 Shri P.I. Khateeb Kashmir Jammu & 56 Ms. Anu Malhotra Kashmir Jammu & 57 Kashmir 58 Jammu & Kashmir 59 Jharkhand 60 Jharkhand Shri G.S. Kapardar 61 Karnataka Dr. M.P. Raviprasad 62 Kerala 63 Madhya Pradesh Madhy....
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....INUTE BOOK S No State/Centre Name of the Officer 87 Uttarakhand Shri Piyush Kumar 88 Uttarakhand Shri Vipin Kumar 89 Uttar Pradesh 90 Uttar Pradesh 91 Uttar Pradesh 92 West Bengal Ms. Smaraki Mahapatra 93 West Bengal Shri Khalid Anwar Shri R.K. Tiwari Shri Mukesh Kumar Meshram Shri Vivek Kumar Charge Additional Commissioner, Commercial Taxes Additional Commissioner, Commercial Taxes Additional Chief Secretary Commissioner, Commercial Taxes Additional Commissioner Commissioner, Commercial Taxes Sr. Joint Commissioner, Commercial Taxes Page 54 of 65 OOK DEPOT 9000 JAYNA MINUTE BOOK Annexure-3 Presentation on GST Rules GST GOODS AND SERVICES TAX TOTAL Presentation on GST Rules Agenda Introduction Updated Rules for âš« Registration Payment Refund • Invoice 。 ITC 。 Valuation • Composition Related Formats Page 55 of 65 राषà¥à¤Ÿà¥à¤° कर बाजार NATION TAX MARKET CHAIRMAN'S INITIALS CHAIRMAN'S INITIALS MINUTE BOOK ....
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.... Provides for acknowledgement to indicate date of filing of refund which is crucial for determination of 60 days period for sanctioning of refund Provides that acknowledgement to be issued in three days in case of refund of integrated tax on account of exports Conditions for grant of provisional refund have been liberalized Provides that reasons for withholding of refund by Commissioner to be communicated to the claimant Page 58 of 65 7 WRITEAWAY MINUTE BOOK Updated Rules for Invoice (1/2) INATION TAX MARKET Provides that maximum number of characters in Invoice No., Bill of Supply, etc. can be 16 Provides for signature or digital signature of invoice issued by recipient under reverse charge Provides that in context of advance received 。 where the rate of tax is not determinable it will be paid @ 18% where nature of supply is not determinable it will be deemed to be inter-State supply 8 NATION Updated Rules for Invoice (2/2) Particulars to be contained in payment voucher and refund voucher have been provided Provides that Special dispensation for issuance of invoice already made av....
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....Amendments in the Detailed Horizontal Rate Sheets circulated to CCTs on 14.05.2017: The following amendments/ additions are proposed to be made to the aforesaid document: 1. Prasadam [2106] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. presently recommended to be at 5% (as sweetmeats) / 18% (as other edible preparations) may be kept at Nil. 2. Granite slabs [2516], presently recommended to be at 12% may be kept at 28%, the rate recommended for marble and travertine, in slabs [2515 12 20, 2515 12 90]. 3. Sandstone, other monumental or building stone [2516] to be excluded from 12% List, as these stones are recommended to be at 5%. 4. All types of contraceptives [Chapter 30] presently recommended to be at 5% may be kept at Nil, the rate recommended for condoms [Chapter 40]. 5. Soaps manufactured by KVIC [3401] presently recommended to be at Nil may be kept at 18%, which is the general rate applicable to soaps. 6. Mats, mattings, screens, basket works, wickerwork and other articles of vegetable materials bamboo, rattan or other vegetable materials [4601, 4602] {Plaits and similar products of plaiting....
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....tion." Services of assessing bodies empanelled centrally by Directorate Exemption may be General of Training, Ministry of Skill Development and continued Entrepreneurship by way of assessments under Skill Development Initiative (SDI) Scheme Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training. 64. 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; Exemption may be continued Exemption may be continued Page 63 of 65 CHAIRMAN'S INITIALS MINUTE BOOK 65. 66. (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; ....