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Exemption of GST


CGST ACT
Section 11. Power to grant exemption from tax.

IGST ACT
Section 6 : Power to grant exemption from tax.




Section 6 of IGST and Section 11 of CGST. 

Power to grant exemption from tax


(1) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.
(GST Council  by notification (12/2017) exempt  either 
absolutely 
or 
subject to Condition
on tax Payable on date specified in notification)

Section 2(47) of the CGST Act, 2017 defines Exempt Supply as supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the IGST Act, and includes non-taxable supply.

(2) Where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.
(GST Council  by Special Order 
Exemptional Nature Stated 
Exempt Payment of Tax)



(3) The Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an Explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such Explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.
Explanation.––For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.



[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

Government of India 
Ministry of Finance 
(Department of Revenue) 
Notification No. 12/2017- Central Tax (Rate) 
New Delhi, the 28th June, 2017 

          G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 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:-

Description of Services

1. Chapter 99

Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

Services by an entity registered under section 12AA of the Income-tax Act, 1961 by way of charitable activities. 
In order to claim exemption under this head, following two conditions must be satisfied:- 
(i) The entity is registered with income tax authorities under section 12AA of the Income tax Act, 1961, and 
(ii) The entity carries out one or more of the specified charitable activities

It implies that tax is payable on any service other than by way of charitable activities to any other person [subject to fulfillment of other conditions of taxability] provided by an entity registered under section 12AA of the Income tax Act, 1961.

2. Chapter 99

Services by way of transfer of a going concern, as a whole or an independent part thereof.

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 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.

4. Chapter 99


Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.

5. Chapter 99


Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.


6. Chapter 99

Govt supply of service to other business entity is taxable:

Services by the Central Government, State Government, Union territory or local authority excluding the following services—
Taxable Supply :-
(a)  services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
if service receiver is other than Govt.
(b)  services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
 Railway service not include
(c)  transport of goods or passengers; or
Serial No. 17 Railway Service Exempt other than first class and Air conditioner
(d)   any service taxable, other than services covered under entries (a) to (c) above, provided to business entities.
7. Chapter 99


Any service provider (govt or other) supply Entry 6 not taxable if TO<20 lakh (or 10 lakh SC) 

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 year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a)     services,-
   above entry 6 (a),(b) and (c)

(b) services by way of renting of immovable property.
8. Chapter 99


Govt to Govt Supply not taxable (or Entry 6 not applicable)

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:
Provided that nothing contained in this entry shall apply to services-

above entry 6 (a),(b) and (c)

9. Chapter 99

Supply Govt to any other person less than 5000/- Rs in the FY not taxable.

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:
Provided that nothing contained in this entry shall apply to-

above entry 6 (a),(b) and (c)

         Provided further that in case where continuous supply of service, as defined in 2 (33) of the CGST, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service   does not exceed five thousand rupees in a financial year.

Definition of Continuous Supply:

(32) “continuous supply of goods” means a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable, pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis and includes supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify; 

(33) “continuous supply of services” means a supply of services which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with periodic payment obligations and includes supply of such services as the Government may, subject to such conditions, as it may, by notification, specify;

10. Heading 9954

Labour Contract for Individual house

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 or Pradhan Mantri Awas Yojana.

11. Heading 9954

Labour Contract for Residential House

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.

12. Heading 9963 or Heading 9972

Labour Contract for Residential Dwelling for residence

Services by way of renting of residential dwelling for use as residence.
13. Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9

Marriage - not taxable 
12AA, 10(23C)(v), 10(23BBA) Registered trust or institute - conditional taxable

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 of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or  an institution  registered under  sub  clause  (v)  of  clause  (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:

Provided that nothing contained in entry
(b) of this exemption shall apply to,-
    (i) renting of rooms where charges are 1000/- rupees or more per day;
   (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10000/-  rupees or more per day;
   (iii) renting of shops or other spaces for business or commerce where charges are 10000/- rupees or more per month.

14. Heading 9963

Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one 1000/- rupees per day or equivalent.
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 Bengal;
(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.
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:
    Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.

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 (Taxable)
(ii)     an air-conditioned coach; (Taxable)
(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).

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.

19. Heading 9965

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

20. Heading 9965

Services by way of transportation by rail or a vessel from one place in India to another of the following goods –
(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
(b) defence or military equipments;
(c) newspaper or magazines registered with the Registrar of Newspapers;
(d) railway equipments or materials;
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses and rice; and
(g) organic manure.
21. Heading 9965 or Heading 9967

Services provided by a goods transport agency, by way of transport in a goods carriage of -
(a) agricultural produce;
(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
(d) milk, salt and food grain including flour, pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
(h) defence or military equipments.

22. Heading 9966 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; or
(b)  to a goods transport agency, a means
of tansportation of goods.

23. Heading 9967

Service by way of access to a road or a bridge on payment of toll charges.

24. Heading 9967 or Heading 9985

Services by way of loading, unloading, packing, storage or warehousing of rice.

25. Heading 9969

Transmission or distribution of electricity by an electricity transmission or distribution utility.

26. Heading 9971

Services by the Reserve Bank of India.
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.

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).
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.

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).

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).

32. Heading 9971

Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999).

33. Heading 9971

Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.

34. Heading 9971

Services by an acquiring bank, to any 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

35. Heading 9971 or Heading 9991

Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) 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 Scheme, 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);
(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 BimaYojna;
(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).

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 Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.

37. Heading 9971 or Heading 9991

Services by way of collection of contribution under the Atal Pension Yojana..

38. Heading 9971 or Heading 9991

Services by way of collection of contribution under any pension scheme of the State Governments..

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.

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.

41. Heading 9972

One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units.

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.

43. Heading 9973

Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.

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.

45. Heading 9982 or Heading 9991

Services provided by-
(a) an arbitral tribunal to –
   (i) any person other than a business entity; or
   (ii) a business entity with an
aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;
(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; or
   (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;
(c) a senior advocate by way of legal services to-
   (i) any person other than a business entity; or
   (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.

46. Heading 9983

Services by a veterinary clinic in relation to health care of animals or birds.

47. Heading 9983 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.

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.

49. Heading 9984

Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.

50. Heading 9984

Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.

51. Heading 9984

Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.

52. Heading 9985

Services by an organiser to any person in respect of a business exhibition held outside India.

53. Heading 9985

Services by way of sponsorship of sporting events organised -
(a)  by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
(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.

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.

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.

56. Heading 9988

Services by way of slaughtering of animal
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.

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.

59. Heading 9999

Services by a foreign diplomatic mission located in India.

60. Heading 9991

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.

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.


62. Heading 9991 or  Heading 9997

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.

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 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.

64. Heading 9991 or Heading 9973

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:
Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to
use such natural resource.

65. Heading 9991

Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.

66. Heading 9992

Services provided -
(a) by  an  educational  institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
   (i) transportation of students, faculty and staff;
   (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
   (iii) security or cleaning or house- keeping services performed in such educational institution;
   (iv) services relating to admission to, or conduct of examination by, such   institution; upto higher secondary:
Provided that nothing contained in entry (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.

67. Heading 9992

Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by   way   of   the   following  educational programmes, except Executive Development Programme: -
(a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;
(b) fellow programme in Management;
(c) five year integrated programme in Management.

68. Heading 9992 or Heading 9996

Services provided to a recognised sports body by-
(a)   an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
(b)  another recognised sports body.

69. Heading 9992 or Heading 9983 or Heading 9991

Any services provided by, _
(a) the National Skill Development Corporation set up by the Government of India;
(b) a Sector Skill Council approved by the National Skill Development Corporation;
(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-
   (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or
   (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
   (iii) any other Scheme implemented by the National Skill Development Corporation.

70. Heading 9983 or Heading 9985 or Heading 9992

Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.

71. Heading 9992

Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.

72. Heading 9992

Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.

73. Heading 9993

Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.

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 specified in (a) above.

75. Heading 9994

Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.

76. Heading 9994

Services  by  way  of  public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.

77. Heading 9995

Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. 

78. Heading 9996

Services by an artist by way of a performance in folk or classical art forms of-
(a)    music, or
(b)    dance, or
(c)    theatre,
if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. 

79. Heading 9996

Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo

80. Heading 9996

Services by way of training or coaching in recreational activities relating to-
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the Income-tax Act

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, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.




CGST CHAPTER III - LEVY AND COLLECTION OF TAX



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