GST · Exemptions · Services
Services Exempt from GST — Mega Exemption Notification
✦ Last amended: 16-01-2025 · Notfn. No. 6/2025-CT(R) [55th GST Council]
Amendment Trail — CT(R) / IT(R) / UTT(R) 25 amendments
| # | CT(R) | IT(R) | UTT(R) | Date | Key Changes |
|---|---|---|---|---|---|
| — | 12/2017-CT(R) | 9/2017-IT(R) | 12/2017-UTT(R) | 28-06-2017 | Principal notification — 81 serial numbers |
| 1 | 21/2017-CT(R) | 18/2017-IT(R) | 21/2017-UTT(R) | 22-08-2017 | Inserted Sl. Nos. 9A, 11A, 11B; amended Sl. Nos. 35, 36 |
| 2 | 25/2017-CT(R) | 22/2017-IT(R) | 25/2017-UTT(R) | 21-09-2017 | Amended Sl. No. 54 (agricultural services) |
| 3 | 30/2017-CT(R) | 26/2017-IT(R) | 30/2017-UTT(R) | 29-09-2017 | Inserted Sl. No. 9B (transit cargo — Nepal/Bhutan) |
| 4 | 32/2017-CT(R) | 28/2017-IT(R) | 32/2017-UTT(R) | 13-10-2017 | Inserted Sl. Nos. 9C, 21A, 23A; amended Sl. Nos. 5, 41; substituted Sl. No. 66 |
| 5 | 47/2017-CT(R) | 45/2017-IT(R) | 47/2017-UTT(R) | 14-11-2017 | Substituted Sl. Nos. 11A, 11B; amended Sl. No. 66 |
| 6 | 2/2018-CT(R) | 2/2018-IT(R) | 2/2018-UTT(R) | 25-01-2018 | Inserted Sl. Nos. 3A, 10A, 29A, 36A, 39A, 53A, 65A; amended Sl. Nos. 16, 22, 36, 45, 60; omitted Sl. No. 64A words |
| 7 | 14/2018-CT(R) | 14/2018-IT(R) | 14/2018-UTT(R) | 26-07-2018 | Inserted Sl. Nos. 9D, 24A, 27A, 31A, 31B, 34A, 36A(75), 47A; amended Sl. Nos. 4, 5, 6, 7, 8, 22, 36A; omitted words in Sl. Nos. 4, 5 |
| 8 | 23/2018-CT(R) | 23/2018-IT(R) | 23/2018-UTT(R) | 20-09-2018 | Inserted Explanation in Sl. No. 41 |
| 9 | 28/2018-CT(R) | 28/2018-IT(R) | 28/2018-UTT(R) | 31-12-2018 | Inserted Sl. Nos. 21B, 27A(63); amended Sl. Nos. 34A(69); amended Sl. No. 66(aa) |
| 10 | 4/2019-CT(R) | 4/2019-IT(R) | 4/2019-UTT(R) | 29-03-2019 | Inserted Sl. Nos. 41A, 41B; substituted preamble powers; amended Sl. No. 66 |
| 11 | 13/2019-CT(R) | 13/2019-IT(R) | 13/2019-UTT(R) | 31-07-2019 | Inserted Sl. No. 22(aa); amended Sl. No. 66 |
| 12 | 21/2019-CT(R) | 20/2019-IT(R) | 21/2019-UTT(R) | 30-09-2019 | Inserted Sl. Nos. 9AA, 24B, 29B, 35(r), 82; amended Sl. Nos. 7, 12, 45; substituted Sl. No. 41(78,80,81) |
| 13 | 28/2019-CT(R) | 27/2019-IT(R) | 28/2019-UTT(R) | 31-12-2019 | Amended Sl. Nos. 41, 66 |
| 14 | 4/2020-CT(R) | 4/2020-IT(R) | 4/2020-UTT(R) | 30-09-2020 | Extended Sl. Nos. 19A, 19B (air/vessel freight — extended to 30-09-2021) |
| 15 | 5/2020-CT(R) | 5/2020-IT(R) | 5/2020-UTT(R) | 16-10-2020 | Inserted Sl. No. 19C (satellite launch services) |
| 16 | 7/2021-CT(R) | 7/2021-IT(R) | 7/2021-UTT(R) | 30-09-2021 | Inserted Sl. Nos. 9AA(21), 9AB, 12AB refs (Sl. 1, 9D, 13, 66); omitted Sl. No. 43; extended Sl. Nos. 19A, 19B to 30-09-2022 |
| 17 | 16/2021-CT(R) | 16/2021-IT(R) | 16/2021-UTT(R) | 18-11-2021 | Omitted words in Sl. Nos. 3, 3A; inserted proviso in Sl. Nos. 15, 17; amended Sl. No. 66 |
| 18 | 4/2022-CT(R) | 4/2022-IT(R) | 4/2022-UTT(R) | 13-07-2022 | Omitted Sl. Nos. 14, 26, 32, 33, 47A, 51, 53A, 56; substituted Sl. Nos. 15(a), 24B; inserted Sl. Nos. 24C, 52A; amended Sl. No. 35, 54; omitted Sl. No. 5(11) words; omitted clause (d) of Sl. No. 20 |
| 19 | 15/2022-CT(R) | 15/2022-IT(R) | 15/2022-UTT(R) | 30-12-2022 | Inserted Explanation in Sl. No. 12; omitted Sl. No. 23A |
| 20 | 1/2023-CT(R) | 1/2023-IT(R) | 1/2023-UTT(R) | 28-02-2023 | Amended Sl. Nos. 66, 66A (NTA — National Testing Agency) |
| 21 | 7/2023-CT(R) | 6/2023-IT(R) | 7/2023-UTT(R) | 26-07-2023 | Substituted Sl. No. 19C — satellite launch extended to all providers |
| 22 | 13/2023-CT(R) | 13/2023-IT(R) | 13/2023-UTT(R) | 19-10-2023 | Inserted Sl. No. 3B; amended Sl. Nos. 6, 7, 8, 9 (Indian Railways); omitted words in Sl. No. 60 |
| 23 | 4/2024-CT(R) | 4/2024-IT(R) | 4/2024-UTT(R) | 12-07-2024 | Inserted Sl. Nos. 9E, 9F, 9G, 12A, 55A; amended Sl. Nos. 12(34,37,38), 66; omitted Sl. No. 12 heading 9963 |
| 24 | 8/2024-CT(R) | 8/2024-IT(R) | 8/2024-UTT(R) | 08-10-2024 | Amended Sl. No. 22; amended Sl. No. 66 (NCVET) |
| 25 | 6/2025-CT(R) | 6/2025-IT(R) | 6/2025-UTT(R) | 16-01-2025 | Amended Sl. No. 12 (hostel/PG accommodation Expl.2); amended Sl. No. 66 (online educational journals); [55th GST Council] |
In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 1481 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:—
TABLE
| (1) Sl. No. |
(2) Chapter / Section / Heading / Group / Service Code |
(3) Description of Services |
(4) Rate (%) |
(5) Condition |
|---|---|---|---|---|
| Charitable, Public Interest & Government Services | ||||
| 1 | Chapter 99 | Services by an entity registered under section 12AA or 12AB2 of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. | Nil | Nil |
| 2 | Chapter 99 | Services by way of transfer of a going concern, as a whole or an independent part thereof. | Nil | Nil |
| 3 | Chapter 99 | Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity3 by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. | Nil | Nil |
| 3A4 | Chapter 99 | Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity3 by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. | Nil | Nil |
| 3B5 | Chapter 99 | Services provided to a Governmental Authority by way of— (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. |
Nil | Nil |
| 4 | Chapter 99 | Services by Central Government, State Government, Union territory, local authority or6 governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution. | Nil | Nil |
| 5 | Chapter 99 | Services by a Central Government, State Government, Union territory, local authority or6 Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. | Nil | Nil |
| 6 | Chapter 99 | Services by the Central Government, State Government, Union territory or local authority excluding the following services— (a) services by the Department of Posts and the Ministry of Railways (Indian Railways)7 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 territory8; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. |
Nil | Nil |
| 7 | Chapter 99 | Services provided 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 year9 such amount in the preceding financial year as makes it eligible for exemption from registration under the CGST Act, 20179. 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 and the Ministry of Railways (Indian Railways)7 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 territory8; (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. |
Nil | Nil |
| 8 | Chapter 99 | Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:
Proviso
Nothing contained in this entry shall apply to services— (i) by the Department of Posts and the Ministry of Railways (Indian Railways)7 by way of speed post, express parcel post, life insurance, and agency services8; (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. |
Nil | Nil |
| 9 | Chapter 99 | Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:
Proviso 1
Nothing contained in this entry shall apply to—
(i) services by the Department of Posts and the Ministry of Railways (Indian Railways)7 by way of speed post, express parcel post, life insurance, and agency services8; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers.
Proviso 2
In case where continuous supply of service, as defined in sub-section (33) of section 2 of the CGST Act, 2017, is provided, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
|
Nil | Nil |
| 9A10 | Chapter 99 | Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. | Nil | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017. |
| 9AA11 | Chapter 99 | Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020 to be hosted in India whenever rescheduled12. | Nil | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. |
| 9AB12 | Chapter 99 | Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022 to be hosted in India. | Nil | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022. |
| 9B13 | Chapter 99 | Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). | Nil | Nil |
| 9C14 | Chapter 99 | Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. | Nil | Nil |
| 9D15 | Chapter 99 | Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA or 12AB2 of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. | Nil | Nil |
| 9E16 | Chapter 99 | Services provided by Ministry of Railways (Indian Railways) to individuals by way of— (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. |
Nil | Nil |
| 9F16 | Chapter 99 | Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). | Nil | Nil |
| 9G16 | Chapter 99 | Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. | Nil | Nil |
| Construction Services | ||||
| 10 | Heading 9954 | Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana. | Nil | Nil |
| 10A17 | Heading 9954 | Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturist for agricultural use. | Nil | Nil |
| 11 | Heading 9954 | Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. | Nil | Nil |
| Public Distribution & Food Supply | ||||
| 11A18 | Heading 9961 or Heading 9962 | Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin.19 Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.19 | Nil | Nil |
| 11B | Heading 9961 or Heading 9962 | Omitted20 — Prior to omission: Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. | — | — |
| Renting & Accommodation Services | ||||
| 12 | Heading 9963 or21 Heading 9972 | Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person22. Explanation 123 — For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where,— (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. Explanation 224 — Nothing contained in this entry shall apply to— (a) accommodation services for students in student residences. (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like. |
Nil | Nil |
| 12A25 | Heading 9963 | Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. | Nil | Nil |
| 13 | Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 | Services by a person by way of— (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA or 12AB2 of 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:
Proviso
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. |
Nil | Nil |
| 14 | Heading 9963 | Omitted26 — Prior to omission: Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below or equal to one thousand rupees per day or equivalent. | — | — |
| Transport of Passengers | ||||
| 15 | Heading 9964 | Transport of passengers, with or without accompanied belongings, by— (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal27 air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal27; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage:
Proviso 28
Nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the CGST Act, 2017.
|
Nil | Nil |
| 16 | Heading 9964 | Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:
Proviso
Nothing contained in this entry shall apply on or after the expiry of a period of one year29 three years29 from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
|
Nil | Nil |
| 17 | Heading 9964 | Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws):
Proviso 28
Nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the CGST Act, 2017.
|
Nil | Nil |
| Transport of Goods | ||||
| 18 | Heading 9965 | 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. |
Nil | Nil |
| 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. | Nil | Nil |
| 19A30 | Heading 9965 | Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. | Nil | Nothing contained in this serial number shall apply after the 30th day of September, 2018 → 2019 → 2020 → 2021 →31 202231. |
| 19B30 | Heading 9965 | Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. | Nil | Nothing contained in this serial number shall apply after the 30th day of September, 2022.31 |
| 19C32 | 9965 | Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited.33 Satellite launch services.33 | Nil | Nil |
| 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;34 (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. |
Nil | Nil |
| 21 | Heading 9965 or Heading 9967 | Services provided by a goods transport agency, by way of transport in a goods carriage of— (a) agricultural produce; (b) & (c) 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; goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;35 (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. |
Nil | Nil |
| 21A36 | Heading 9965 or Heading 9967 | Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely:— (a) any factory registered under or governed by the Factories Act, 1948; (b) any Society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India; (c) any Co-operative Society established by or under any law for the time being in force; (d) any body corporate established, by or under any law for the time being in force; (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the CGST Act or the IGST Act or the SGST Act or the UTGST Act. |
Nil | Nil |
| 21B37 | Heading 9965 or Heading 9967 | Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to,— (a) a department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the CGST Act, 2017 only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. |
Nil | Nil |
| Vehicle Hire & Road Access | ||||
| 22 | Heading 9966 or Heading 9973 | Services by way of giving on hire— (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers;38 Explanation — For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle. (b) to a goods transport agency, a means of transportation of goods; or (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.39 |
Nil | Nil |
| 23 | Heading 9967 | Service by way of access to a road or a bridge on payment of toll charges. | Nil | Nil |
| 23A | Heading 9967 | Omitted40 — Prior to omission: Service by way of access to a road or a bridge on payment of annuity. | — | — |
| Warehousing & Loading Services | ||||
| 24 | Heading 9967 or Heading 9985 | Services by way of loading, unloading, packing, storage or warehousing of rice. | Nil | Nil |
| 24A41 | Heading 9967 or Heading 9985 | Services by way of warehousing of minor forest produce. | Nil | Nil |
| 24B42 | Heading 9967 or Heading 9985 | Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.43 Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.43 | Nil | Nil |
| 24C44 | Chapter 9968 | Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). | Nil | Nil |
| Electricity & Utilities | ||||
| 25 | Heading 9969 | Transmission or distribution of electricity by an electricity transmission or distribution utility. | Nil | Nil |
| 26 | Heading 9971 | Omitted45 — Prior to omission: Services by the Reserve Bank of India. | — | — |
| Financial Services, Banking & Insurance | ||||
| 27 | Heading 9971 | Services by way of— (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. |
Nil | Nil |
| 27A46 | Heading 9971 | Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). | Nil | Nil |
| 28 | Heading 9971 or Heading 9991 | Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). | Nil | Nil |
| 29 | Heading 9971 or Heading 9991 | Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. | Nil | Nil |
| 29A47 | Heading 9971 or Heading 9991 | Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. | Nil | Nil |
| 29B48 | Heading 9971 or Heading 9991 | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. | Nil | Nil |
| 30 | Heading 9971 or Heading 9991 | Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). | Nil | Nil |
| (1) Sl. No. |
(2) Chapter / Section / Heading / Group / Service Code |
(3) Description of Services |
(4) Rate (%) |
(5) Condition |
|---|---|---|---|---|
| 31 | Heading 9971 | Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). | Nil | Nil |
| 31A49 | Heading 9971 or Heading 9991 | Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). | Nil | Nil |
| 31B49 | Heading 9971 or Heading 9991 | Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. | Nil | Nil |
| 32 & 33 | Heading 9971 | Omitted50 — Prior to omission: Sl. 32: Services by IRDAI to insurers. Sl. 33: Services by SEBI by way of protecting interests of investors in securities. | — | — |
| 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. 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. |
Nil | Nil |
| 34A51 | Heading 9971 | Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the banking companies and52 financial institutions. | Nil | Nil |
| 35 | Heading 9971 or Heading 9991 | Services of general insurance business provided under following schemes— (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarna-jayanti Gram Swarozgar Yojana; (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) Premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme53 Restructured Weather Based Crop Insurance Scheme (RWCIS)53, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)54 Pradhan Mantri Fasal Bima Yojana (PMFBY)54; (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) Niramaya Health Insurance Scheme; (r) Bangla Shasya Bima.55 |
Nil | Nil |
| 36 | Heading 9971 or Heading 9991 | Services of life insurance business provided under following schemes— (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the IRDAI, having maximum amount of cover of fifty thousand56 two lakhs56 rupees; (d) Varishtha Pension Bima Yojana; (e) Pradhan Mantri Jeevan Jyoti Bima Yojana; (f) Pradhan Mantri Jan Dhan Yojana; (g) Pradhan Mantri Vaya Vandan Yojana. |
Nil | Nil |
| 36A57 | Heading 9971 or Heading 9991 | Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 or 4058. | Nil | Nil |
| 37 | Heading 9971 or Heading 9991 | Services by way of collection of contribution under the Atal Pension Yojana. | Nil | Nil |
| 38 | Heading 9971 or Heading 9991 | Services by way of collection of contribution under any pension scheme of the State Governments. | Nil | Nil |
| 39 | Heading 9971 or Heading 9985 | Services by the following persons in respective capacities— (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. |
Nil | Nil |
| 39A59 | Heading 9971 | Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation — For the purposes of this entry, the intermediary of financial services in IFSC is a person,— (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the IRDAI (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by SEBI under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. |
Nil | Nil |
| 40 | Heading 9971 or Heading 9991 | Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. | Nil | Nil |
| Real Estate, Lease & Development Rights | ||||
| 41 | Heading 9972 | One time upfront amount … to industrial units.60 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50612061 per cent or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.60 Explanation62 — For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50612061 per cent or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory. |
Nil | Nil63Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area … [and detailed conditions as per Notfn. 28/2019-CT(R)]63 |
| 41A64 | Heading 9972 | Service by way of transfer of development rights (TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available shall be calculated as: [GST payable on TDR or FSI] × (carpet area of residential apartments ÷ Total carpet area of all apartments in the project). |
Nil | Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights or FSI as is attributable to the residential apartments which remain unbooked on the date of issuance of completion certificate or first occupation — the liability arising on the date of completion or first occupation, whichever is earlier. |
| 41B64 | Heading 9972 | Upfront amount payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 1-4-2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate or after its first occupation, whichever is earlier. The amount of GST exemption available shall be calculated as: [GST payable on upfront amount] × (carpet area of residential apartments ÷ Total carpet area of all apartments in the project). |
Nil | Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount as is attributable to the residential apartments which remain unbooked on the date of issuance of completion certificate or first occupation — the liability arising on the date of completion or first occupation, whichever is earlier. |
| 42 | Heading 9973 or Heading 9991 | 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. | Nil | Nil |
| 43 | Heading 9973 | Omitted65 — Prior to omission: Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. | — | — |
| Professional, Legal & Incubation Services | ||||
| 44 | Heading 9981 | Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:— (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. |
Nil | Nil |
| 45 | Heading 9982 or Heading 9991 | Services provided by— (a) an arbitral tribunal to— (i) any person other than a business entity; (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 year66 such amount in the preceding financial year as makes it eligible for exemption from registration under the CGST Act, 201766; or (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;67 (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to— (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; (iii) a business entity with an aggregate turnover up to such amount … as makes it eligible for exemption from registration66; or (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;67 (c) a senior advocate by way of legal services to— (i) any person other than a business entity; (ii) a business entity with an aggregate turnover up to such amount … as makes it eligible for exemption from registration66; or (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.67 |
Nil | Nil |
| 46 | Heading 9983 | Services by a veterinary clinic in relation to health care of animals or birds. | Nil | Nil |
| 47 | Heading 9983 or Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of— (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. |
Nil | Nil |
| 47A | Heading 9983 or Heading 9991 | Omitted68 — Prior to omission: Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. | — | — |
| 48 | Heading 9983 or any other Heading of Chapter 99 | Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. | Nil | Nil |
| Media, Library & Information | ||||
| 49 | Heading 9984 | Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. | Nil | Nil |
| 50 | Heading 9984 | Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. | Nil | Nil |
| 51 | Heading 9984 | Omitted69 — Prior to omission: Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. | — | — |
| Events, Tourism & Exhibitions | ||||
| 52 | Heading 9985 | Services by an organiser to any person in respect of a business exhibition held outside India. | Nil | Nil |
| 52A70 | Heading 9985 | Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India:
Proviso
Value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less. In making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.
Explanation — “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. |
Nil | Nil |
| 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; (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 the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. |
Nil | Nil |
| 53A | Heading 9985 | Omitted71 — Prior to omission: Services by way of fumigation in a warehouse of agricultural produce. | — | — |
| Agricultural Services | ||||
| 54 | Heading 9986 | Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way 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; (h) services by way of fumigation in a warehouse of agricultural produce.72 |
Nil | Nil |
| 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, raw material or other similar products or agricultural produce. | Nil | Nil |
| 55A73 | Heading 9986 | Services by way of artificial insemination of livestock (other than horses). | Nil | Nil |
| 56 | — | Omitted74 — Prior to omission: Services by way of slaughtering of animals. | — | — |
| Post-Harvest Processing & Cold Chain | ||||
| 57 | Heading 9988 or any other Heading of Section 8 and Section 9 | Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. | Nil | Nil |
| 58 | Heading 9988 or Heading 9992 | 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. | Nil | Nil |
| Diplomatic, Religious Pilgrimage & Miscellaneous | ||||
| 59 | Heading 9999 | Services by a foreign diplomatic mission located in India. | Nil | Nil |
| 60 | Heading 9991 | Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs,75 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 Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. | Nil | Nil |
| 63 | Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for the purposes of agriculture. | Nil | Nil |
| 64 | Heading 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right 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:
Condition
Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource.
|
Nil | Nil |
| 65 | Heading 9991 | 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. Explanation — “Mining lease holder” means a person who has been granted a mining lease, quarry lease or licence or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made under the Atomic Energy Act, 1962 (33 of 1962). |
Nil | Nil |
| Health Care Services | ||||
| Educational Services | ||||
| 66 | Heading 9992 | Services provided— (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;76 (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, or conduct of examination by, such institution; (v) supply of online educational journals or periodicals:77
Proviso 1
Nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
Proviso 2 77
Nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,— (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course. |
Nil | Nil |
| 66A78 | 9992 | Educational Board or Council or any other similar body, by whatever name called, constituted by the Central Government or State Government, including the National Council for Vocational Training (NCVT)79 National Council for Vocational Education and Training (NCVET)79, or any body or authority established by such Board or Council or body, including the National Testing Agency79National Testing Agency (NTA)79, by way of conduct of examination. | Nil | Nil |
| 74 | Heading 9993 | Services by way of— (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those covered in (a) above. |
Nil | Nil |
| 75 | Heading 9993 | Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. | Nil | Nil |
| 76 | Heading 9993 | Services by way of training or coaching in recreational activities relating to arts, culture or sports by charitable entities registered under section 12AA or 12AB2 of the Income-tax Act. | Nil | Nil |
| Cultural, Entertainment & Sporting Events | ||||
| 77 | Heading 9996 | Services provided by way of— (a) organisation or supply of artists for folk or classical art forms of music, dance, or theatre by a charitable entity registered under section 12AA or 12AB2 of the Income-tax Act; or (b) organisation or supply of artists for folk or classical art forms of music, dance, or theatre, if the consideration charged is less than one lakh and fifty thousand rupees per event. |
Nil | Nil |
| 78 | Heading 9996 | Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958) or any of the State Acts, for the time being in force. | Nil | Nil |
| 80 | Heading 9996 | Services by way of training or coaching in— (a) recreational activities relating to arts or culture, by an individual; or (b) sports by charitable entities registered under section 12AA or 12AB2 of the Income-tax Act. |
Nil | Nil |
| 81 | Heading 9996 | 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; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person. |
Nil | Nil |
| 8280 | Heading 9996 | Services by way of right to admission to museum, national park, wildlife sanctuary, tiger reserve or zoo. | Nil | Nil |
2. This notification shall come into force on the 1st day of July, 2017.
Definitions [Para 2 of Notification]
For the purposes of this notification, unless the context otherwise requires, the following terms shall have the meanings assigned to them below. Selected key definitions are reproduced here; the full list runs from clause (a) to (zzm) in the original notification.
(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 out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.
(h) approved vocational education course means—(i) a course run by an industrial training institute 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; or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; or (iii) a course run by an institute affiliated to the National Skill Development Corporation.
(r) charitable activities means activities relating to—(i) public health by way of—(A) care or counselling of terminally ill persons, persons with severe physical or mental disability, or persons afflicted with HIV or AIDS; (B) public awareness of preventive health; (C) advancement of religion, spirituality or yoga; (D) advancement of educational programmes or skill development relating to abandoned, orphaned or homeless children, physically or mentally abused persons, prisoners, or persons over the age of 65 residing in rural areas; (E) preservation of environment including watershed, forests and wildlife.
(s) clinical establishment means a hospital, nursing home, clinic, sanatorium or any other institution by whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases.
(zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma.
(y) educational institution means an institution providing services by way of—(i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course.
(ze) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
(zn) recognised sporting event means any sporting event—(i) organised by a recognised sports body where the participating teams or individuals represent any State, Union territory, district or any town; or (ii) organised at the national level or above by a federation or a body that is affiliated to a national sports body or the International Olympic Committee.
(zzm) tour operator means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
* The full definitions section (clauses a to zzm) is available in the original Gazette notification. Definitions not reproduced above remain unchanged since the principal notification.
Footnotes — Amendment References
1
Preamble powers substituted to include sub-section (3) and (4) of section 9, sub-section (5) of section 15 and section 148, in addition to sub-section (1) of section 11, by 4/2019-CT(R), 29-03-2019 w.e.f. 01-04-2019.
2
Reference to “or 12AB” inserted in Sl. Nos. 1, 9D, 13, 66, 76, 77, 80 by 7/2021-CT(R), 30-09-2021 w.e.f. 01-10-2021.
3
Words “or a Governmental authority or a Government Entity” omitted from Sl. Nos. 3 and 3A by 16/2021-CT(R), 18-11-2021 w.e.f. 01-01-2022.
4
Sl. No. 3A (composite supply to Govt/local authority) inserted by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
5
Sl. No. 3B (services to Governmental Authority — water supply, sanitation etc.) inserted by 13/2023-CT(R), 19-10-2023 w.e.f. 20-10-2023.
6
Words “Central Government, State Government, Union territory, local authority or” omitted from Sl. Nos. 4 and 5 by 14/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
7
Words “and the Ministry of Railways (Indian Railways)” inserted in Sl. Nos. 6, 7, 8, 9 (exclusion from Govt services exemption) by 13/2023-CT(R), 19-10-2023 w.e.f. 20-10-2023.
8
Words “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” omitted from Sl. Nos. 6, 7, 8, 9 by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
9
In Sl. No. 7, the turnover threshold “twenty lakh rupees (ten lakh rupees in case of a special category State)” substituted with the dynamic registration threshold by 21/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
10
Sl. No. 9A (FIFA U-17 World Cup 2017) inserted by 21/2017-CT(R), 22-08-2017.
11
Sl. No. 9AA (FIFA U-17 Women’s World Cup 2020) inserted by 21/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
12
Words “whenever rescheduled” inserted in Sl. No. 9AA, and Sl. No. 9AB (AFC Women’s Asia Cup 2022) inserted, by 7/2021-CT(R), 30-09-2021 w.e.f. 01-10-2021.
13
Sl. No. 9B (transit cargo to Nepal/Bhutan) inserted by 30/2017-CT(R), 29-09-2017 w.e.f. 29-09-2017.
14
Sl. No. 9C (Government Entity services against grants) inserted by 32/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017.
15
Sl. No. 9D (old age home services) inserted by 14/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
16
Sl. Nos. 9E, 9F, and 9G (Indian Railways services) inserted by 4/2024-CT(R), 12-07-2024 w.e.f. 15-07-2024.
17
Sl. No. 10A (electricity distribution infrastructure for farmers) inserted by 14/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
18
Sl. No. 11A (Fair Price Shops — PDS commission) inserted by 21/2017-CT(R), 22-08-2017.
19
Sl. No. 11A substituted to extend scope from Central Government to all Governments/UTs and from wheat/rice/coarse grains to food grains, kerosene, sugar, edible oil, etc. by 47/2017-CT(R), 14-11-2017 w.e.f. 15-11-2017.
20
Sl. No. 11B (Fair Price Shops to State Governments) omitted by 47/2017-CT(R), 14-11-2017 w.e.f. 15-11-2017, as its scope was merged into the substituted Sl. No. 11A.
21
Words “Heading 9963 or” omitted from Sl. No. 12 by 4/2024-CT(R), 12-07-2024 w.e.f. 15-07-2024.
22
Words “except where the residential dwelling is rented to a registered person” inserted in Sl. No. 12 by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
23
Explanation 1 (proprietor renting in personal capacity) inserted in Sl. No. 12 by 15/2022-CT(R), 30-12-2022 w.e.f. 01-01-2023. The Explanation was originally numbered as the sole Explanation; renumbered as Explanation 1 by 4/2024-CT(R), 12-07-2024 w.e.f. 15-07-2024.
24
Explanation 2 (excluding student residences, hostels, PGs) inserted in Sl. No. 12 by 4/2024-CT(R), 12-07-2024 w.e.f. 15-07-2024. Further amended to clarify the scope of “hostels, camps, paying guest accommodations and the like” by 6/2025-CT(R), 16-01-2025 [55th GST Council].
25
Sl. No. 12A (accommodation services ≤ ₹20,000/month for ≥ 90 days) inserted by 4/2024-CT(R), 12-07-2024 w.e.f. 15-07-2024.
26
Sl. No. 14 (accommodation below ₹1,000/day) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022. Prior to omission, entry had been amended by 21/2019-CT(R) and 14/2018-CT(R).
27
Sl. No. 15(a) substituted to restrict exemption to “air in economy class” (previously all classes) by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
28
Provisos to Sl. Nos. 15 and 17 (excluding e-commerce operator supplies from exemption for contract carriage, stage carriage, and metered cabs/auto-rickshaws) inserted by 16/2021-CT(R), 18-11-2021 w.e.f. 01-01-2022.
29
Period extended from “one year” to “three years” in Sl. No. 16 (RCS airport viability gap) by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
30
Sl. Nos. 19A and 19B (air/vessel freight from customs station to outside India) inserted by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018 with a sunset condition.
31
Sunset date in Sl. Nos. 19A and 19B extended multiple times: “2018” → “2019” by 14/2018; → “2020” by 21/2019; → “2021” by 4/2020; → “2022” by 7/2021-CT(R), 30-09-2021 w.e.f. 01-10-2021. Exemption lapsed on 30-09-2022; no further extension has been issued.
32
Sl. No. 19C (satellite launch services — originally restricted to ISRO/Antrix/NSIL) inserted by 5/2020-CT(R), 16-10-2020 w.e.f. 16-10-2020.
33
Sl. No. 19C substituted to cover all satellite launch services (not just ISRO/Antrix/NSIL) by 7/2023-CT(R), 26-07-2023 w.e.f. 27-07-2023.
34
Clause (d) “railway equipments or materials” omitted from Sl. No. 20 by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
35
Clauses (b) and (c) of Sl. No. 21 (₹1,500 consignment limit; ₹750 per consignee limit for GTA) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
36
Sl. No. 21A (GTA to unregistered person) inserted by 32/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017.
37
Sl. No. 21B (GTA to TDS-only registrants) inserted by 28/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.
38
Clause (aa) to Sl. No. 22 (EVs to local authority) inserted by 13/2019-CT(R), 31-07-2019 w.e.f. 01-08-2019.
39
Clause (c) to Sl. No. 22 (motor vehicle for students/staff to educational institution) inserted by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
40
Sl. No. 23A (road/bridge annuity access) omitted by 15/2022-CT(R), 30-12-2022 w.e.f. 01-01-2023. Prior to omission, it had been inserted by 32/2017-CT(R) w.e.f. 13-10-2017.
41
Sl. No. 24A (warehousing of minor forest produce) inserted by 14/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
42
Sl. No. 24B (warehousing of cereals, pulses, fruits and vegetables) inserted by 21/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
43
Entry in Sl. No. 24B substituted to narrow the scope from an extensive list of agricultural commodities to only “cereals, pulses, fruits and vegetables” by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
44
Sl. No. 24C (Department of Posts — basic postal services) inserted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
45
Sl. No. 26 (RBI services) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
46
Sl. No. 27A (PMJDY BSBD account services by banking company) inserted by 28/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.
47
Sl. No. 29A (Naval Group Insurance Fund — Coast Guard) inserted by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
48
Sl. No. 29B (Central Armed Police Forces Group Insurance) inserted by 21/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
49
Sl. Nos. 31A and 31B (Coal Mines PF Organisation; NPS Trust) inserted by 14/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
50
Sl. Nos. 32 (IRDAI) and 33 (SEBI) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
51
Sl. No. 34A (Govt guarantee on PSU loans) inserted by 14/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
52
Words “banking companies and” inserted in Sl. No. 34A by 28/2018-CT(R), 31-12-2018 w.e.f. 01-01-2019.
53
In Sl. No. 35(h), “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme” substituted by “Restructured Weather Based Crop Insurance Scheme (RWCIS)” by 21/2017-CT(R), 22-08-2017.
54
In Sl. No. 35(j), “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)” substituted by “Pradhan Mantri Fasal Bima Yojana (PMFBY)” by 21/2017-CT(R), 22-08-2017.
55
Clause (r) “Bangla Shasya Bima” inserted in Sl. No. 35 by 21/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
56
In Sl. No. 36(c), maximum cover amount substituted from “fifty thousand” to “two lakhs” rupees by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
57
Sl. No. 36A (reinsurance of Sl. 35 and 36 schemes) inserted by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
58
Words “or 40” inserted in Sl. No. 36A (extending reinsurance exemption to Sl. 40 schemes) by 14/2018-CT(R), 26-07-2018 w.e.f. 27-07-2018.
59
Sl. No. 39A (IFSC intermediary financial services) inserted by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
60
Sl. No. 41 substituted to expand scope from industrial plots only to also include plots for “development of infrastructure for financial business” by 32/2017-CT(R), 13-10-2017 w.e.f. 13-10-2017.
61
Government ownership threshold in Sl. No. 41 reduced from “50” per cent to “20” per cent by 28/2019-CT(R), 31-12-2019 w.e.f. 01-01-2020.
62
Explanation to Sl. No. 41 (direct or indirect govt ownership) inserted by 23/2018-CT(R), 20-09-2018 w.e.f. 20-09-2018.
63
Condition column in Sl. No. 41 substituted from “Nil” to detailed conditions (land use, joint liability, lease agreement terms) by 28/2019-CT(R), 31-12-2019 w.e.f. 01-01-2020.
64
Sl. Nos. 41A and 41B (TDR/FSI and long-term lease for residential construction by promoter) inserted by 4/2019-CT(R), 29-03-2019 w.e.f. 01-04-2019.
65
Sl. No. 43 (IRFC leasing of rolling stock to Indian Railways) omitted by 7/2021-CT(R), 30-09-2021 w.e.f. 01-10-2021.
66
The turnover threshold in Sl. No. 45 (arbitral tribunal and legal services) for the small entity exemption substituted from “twenty lakh rupees (ten lakh rupees in the case of special category States) in the preceding financial year” to the dynamic registration threshold by 21/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
67
Sub-clauses (iii)/(iv) — extending legal and arbitral tribunal services exemption to Central/State Govt and Governmental Authorities — inserted in Sl. No. 45(a), (b), and (c) by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
68
Sl. No. 47A (FSSAI licensing and testing services) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022. Prior to omission, inserted by 14/2018-CT(R).
69
Sl. No. 51 (GSTN services to Govt) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
70
Sl. No. 52A (tour operator — foreign tourist services partly outside India) inserted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
71
Sl. No. 53A (fumigation in agricultural warehouse) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022; the same fumigation exemption had earlier been provided by merging clause (h) into Sl. No. 54 via 2/2018-CT(R).
72
Clause (h) “fumigation in a warehouse of agricultural produce” omitted from Sl. No. 54 by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
73
Sl. No. 55A (artificial insemination of livestock other than horses) inserted by 4/2024-CT(R), 12-07-2024 w.e.f. 15-07-2024.
74
Sl. No. 56 (slaughtering of animals) omitted by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022.
75
Words “the Ministry of External Affairs,” omitted from Sl. No. 60 (religious pilgrimage) by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
76
Clause (aa) — entry examination fees by educational institutions — inserted in Sl. No. 66(a) by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
77
Sub-item (v) — online educational journals or periodicals — and related proviso inserted in Sl. No. 66(b) by 4/2022-CT(R), 13-07-2022 w.e.f. 18-07-2022. Further amended by 6/2025-CT(R), 16-01-2025 [55th GST Council].
78
Sl. No. 66A (Educational Boards and conduct of examinations) inserted by 2/2018-CT(R), 25-01-2018 w.e.f. 25-01-2018.
79
References in Sl. No. 66A updated from “National Council for Vocational Training (NCVT)” to “National Council for Vocational Education and Training (NCVET)” and related NCVET bodies by 8/2024-CT(R), 08-10-2024 w.e.f. 10-10-2024. National Testing Agency (NTA) reference also updated in connection with 1/2023-CT(R), 28-02-2023.
80
Sl. No. 82 (admission to museum, national park, wildlife sanctuary, tiger reserve or zoo) inserted by 21/2019-CT(R), 30-09-2019 w.e.f. 01-10-2019.
In exercise of the powers conferred by sub-section (1) of section 6, sub-section (1) of section 16 and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with the relevant provisions of the CGST Act, 2017, the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the inter-State supply of services from integrated tax leviable thereon:—
✦ Note: The provisions and table entries of Notification No. 9/2017-IT(R) are identical in substance to those of 12/2017-CT(R) shown in the CT(R) tab, with the following differences:
• The enabling power is under the IGST Act, 2017 (instead of CGST Act).
• References to “central tax” read as “integrated tax”.
• Applies to inter-State supplies of exempt services.
• Amending notifications bear IT(R) numbers — see Amendment Trail above.
• The enabling power is under the IGST Act, 2017 (instead of CGST Act).
• References to “central tax” read as “integrated tax”.
• Applies to inter-State supplies of exempt services.
• Amending notifications bear IT(R) numbers — see Amendment Trail above.
The table, definitions, and conditions are structurally and substantively identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “integrated tax” in place of “central tax” and cross-referencing the IT(R) notification numbers from the Amendment Trail.
In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with the relevant provisions of the CGST Act, 2017, the Central Government, 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 made in Union Territories from Union territory tax leviable thereon:—
✦ Note: The provisions and table entries of Notification No. 12/2017-UTT(R) are identical in substance to those of 12/2017-CT(R) shown in the CT(R) tab, with the following differences:
• The enabling power is under the UTGST Act, 2017 (instead of CGST Act).
• References to “central tax” read as “Union territory tax”.
• Applies to supplies made in Union Territories without legislature.
• Amending notifications bear UTT(R) numbers — see Amendment Trail above.
• The enabling power is under the UTGST Act, 2017 (instead of CGST Act).
• References to “central tax” read as “Union territory tax”.
• Applies to supplies made in Union Territories without legislature.
• Amending notifications bear UTT(R) numbers — see Amendment Trail above.
The table, definitions, and conditions are structurally and substantively identical to the CT(R) tab. Please refer to the CT(R) tab for the full consolidated text, reading “Union territory tax” in place of “central tax” and cross-referencing the UTT(R) notification numbers from the Amendment Trail.