NIL RATE OF GST ON SERVICES
(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.
(b) services in relation to an aircraft or a vessel, inside of outside the precincts of a port or an a pirport;
(c) transport of goods or passenger; or
(d) any services, other than services covered under entries (a) to (c) above, provided to business entities.
(2) 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.
(3) 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:
(i) 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:
(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:
Provided further that in case where continuous supply of services, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 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.
(4) Transport of passengers, with or without accompanied are following ----
> Tripura or at Bagdogra located in West Bengal, Meghalaya, Mizoram, Nagaland, Sikkim, Manipur, air embarking from or terminating in an airport located in the state of Arunachal Prades & Assam.
> Stage carriage other than air-conditioned stage carriage.
> Non- airconditioned contract carriage other than radio taxi, for transportation of passenger, excluding tourism, conducted tour, charter or hire; or
(5) Services by way of transportation of goods (by road except these services of
> a goods Transporation agency, a courier agency. & by inland waterways.
> Services by way of transportation of goods by an aircraft from a place outside India up to the customs station of clearance in India.
(6) Services by a government authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
(7) Services provided by the Central Government, State Government, Union territory to another Central Government, State Government, Union territory or local authority:
Provided that nothing contained in this entry shall apply to services -
(i) by the Department of Posts by way of speed post, express parcel post, lie insurance, and agency services provided to a person other than the Central Government, state Government, union territory.
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport.
(iii) of transport of goods or passengers.
(8) Services provided by way of pure Laboure 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
(9) Services by way of renting of residential dwelling for use as residence.
(10) 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.
(11) 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 government authority by any activity in relation to any function entrusted to a Municipality under article 243 W of the Constitution.
(12) Services by an entity registered under section 12AA of the Income - Tax Act, 1961 (43 of 1961) by way of charitable activities. & Services by way of transfer of a going concern, as a whole or an independent part thereof.
(13) Services received from a provider of service located in a non- taxable territory by ------
(i) a person located in anon-taxable territory:
(ii) an entity registered under section 12AA of the Income - tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
(iii) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any oterh business or profession;
Provided that the exemption shall non apply to-------
> services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
(14) Service of transpiration of passengers, with or without accompanied belongings by
(a) public transport, other than predominantly for tourism purpose, in a vessel between places located in India' and metered cabs or auto rickshaw (including e-rickshaws).
(b) railways in a class other than - first class; or an air-conditioned coach.
(15) Services by way of pure Laboure contracts of construction, erection, commissioning, or installation f original works pertaining to a single residential unit otherwise than as a part of a residential complex
(16) Services by a person by way of -
(a) 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 (here in after 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, -
(a) renting of rooms where charges are one thousand rupees or more per day.
(b) renting of premises, community halls, Kalyan mandapam or open pare, and the like where charges are ten thousand rupees or more per day.
(c) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or ore per month.
(16) Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, have declared tariff of a unit of accommodation below one thousand rupees per day or equivalent.
(17) 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 provision of this entry shall not be applicable to -------
(a) Services- > by the Department of posts by way of speed post, express parcel post, life insurance, and agency services provided toa person other than the Central Government, State Government, Union territory.
(b) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an pirport;
(c) of transport of goods or passengers; and services by way of renting of immovable property.
