GST@ 0% ON SERVICES
(2) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products or agricultural produce by way of -----------------------
(a) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
(b) 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 make it only marketable for the primary market. Renting or leasing of agro machinery or vacant land with or without a structure incidental to its use
(c) loading, unloading, packing, storage or warehousing of agricultural produce.
(d) Agricultural extension services.
(3) Services by a foreign diplomatic mission located in India
(4) 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.
(5) 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
(6) Services by a foreign diplomatic mission located in India
(7) 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 of April 2016; Provided that the exemption shall apply only to tax payable on one time charge payable. In cull upfront or in installments, for assignment of right to use such natural resource.
(8) 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 relation to import export cargo on payment of Merchan Overtime charges.
(9) Taxable services provided or to be provided, by a Technology Business Incubator or a science and Technology Entrepreneurship Park recognized by; the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
(10) Services by an organizer to any person in respect of a business exhibition held outside India
(11) Services by way of collecting or providing news by an independent journalist, press Trust of India or United News of India
(12) 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
(13) Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India
(14) Services of public libraries by way of lending of books, publications or any other knowledge- enhance content or material.
(15) Services by way of sponsorship of sporting events organized -
(a) by a national sports federation, or its affiliated federations, where the participating teams or individual represent any district, State, zone or Country.
(b) by the Central Civil Services Cultural and Sports Board.
(c) as part of national games, by the Indian Olympic Association; or under the panchayat Yuva Kreed Aur keel Abhiyaan scheme.
(d) by association of Indian Universities, Inter- University Sports Board, Schol games Federation of India, All India Sports Council for the Deaf, Paralympic committee of India or Special Olympics Bharat.
(16) 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, fiber, fuel, raw material or other similar products.
(17) Services by a specified organization in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.
(18) Services provided by the Central Government, State Government, Union Territory or local authority by way of issuance of passport, visa, driving license, birth certificate or death certificate.
(19) Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving license, birth certificate or death certificate.
(19) 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 programmers, except Executive Development program: -
(a) two-year full time post Graduate Programs 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) five-year integrated programmer in Management.
(c) fellow program me in Management.
(20) Services provided to a recognized sports body by -------
(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body'
(b) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body.
(21) Services provided - (a) by an educational institution to its students, faculty and staff.
(b) to an educational institution, by way of (1) 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; up to higher secondary:
Provided that mothing 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.
(22) Services by an artist by way of a performance in folk or classical art forms of MUSIC, DANCE, & 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.
Services by way of - (a) health care services by a clinical establishment, an authorized medical practitioner or paramedics. (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above
Service by an unincorporated today 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 (1) 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 housing society or a residential complex.
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.
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.
Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a panchayat under article 243G of the Constitution is neither a supply of goods not a supply of service
Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund.
Services by way of training or coaching in recreational activities relating to: (1) sport by charitable entities registered under section 12AA of the Income -tax Act. & arts or culture
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 recognized sporting event.
(c) recognized sporting event, where the consideration for admission is not more than Ts 250 per person as referred to in (a), (b) and (c) above.
GST on Services @ 5% with ITC of input services
(1) Transport of goods in a vessel
(2) Transport of passengers by rail in first class or air-conditioned coaches
(3) Transport of passengers by air in economy class
(4) Leasing of aircrafts by a scheduled airlines for scheduled operations
(5) Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport
(6) Transport of goods in a vessel
(7) Services provided by foreman of chit fund in relation to chit
GST on Services @ 5% No ITC
(1) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use)
(2) Renting off motor cab where the cost of fuel is included in the consideration charged from the services recipient
(3) Transport of passenger, by---- (a) air-conditioned contract carriage other than motor cab;(b) radio taxi (c) air-conditioned stage carriage.
(4) Supply of tour operators' services
GST on Services @ 5%
(1) Selling of space for advertisement in print media
(2) Services by way of job work in relation to -------------------------------------
(a) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN.
(b) Processing of hides, skins and leather falling under Chapter 41 of HSN
(c) Printing or newspapers.
(d) Textile yarns (other than of man-made fibers) and textile fabrics.
(e) printing of books (including Braille books), journals and periodicals.
GST on Services @ 12%
(a) Supply of food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having license to serve liquor
(b) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods tother than Information Technology software.
(c) Accommodation in hotels,inns,guest house, clubs, composites or other commercial places meant for residential or loading purposes having room tariff Rs. 1000 and above but less than Rs. 2500 per room per day
(d) Transport of passengers by air in other than economy class.
(e) Transport of goods in containers by rail by any person other than Indian Railways.
GST on Services @ 12% with ITC of input services
(a) Services provided by foreman of chit fund in relation to chit
GST on Services @ 12% with no refund of accumulated ITC
(a) Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount charged for such supplies)
GST on Services @ 18%
(a) Bundled service by way of supply of foods or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, Andal, shamiana or any other place, specially arranged for organizing a function) together with renting or such premises
(b) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
(c) Supply of Food/drinks in restaurant having license to serve liquor
(d) supply of food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year
(e) Supply of Food/drinks in outdoor catering
(f) Accommodation in hotels, inns, guest houses, clubs, composites or other commercial places meant for residential or loading purposes where room tariff or Rs 2500/-and above but less than Rs 7500 per room day
(g) Services by way of admission or access to circus, India classical dance including folk dance, theatrical performance, drama
(h) Composite supply of Works contracts as defined in clause 119 of section 2 of CGST Act
(I) All other services not specified elsewhere
(a) Services provided by a race club by way of totalizator or a license to book maker in such club
(b) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, racecourse, ballet, any sporting event such as India premier League and the like
(c) Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or loading purposes, where room rent is Rs 8000/- and above per day per room
(d) Gambling
