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Sr.No. of Notification	Chapter / Section / Heading	Description of Services	CGST Rate %	SGST / UTGST Rate %	Condition	CGST Notification No.	CGST Notification Date	Effective Date	Latest Amendment Remarks	Effective Till
	Chapter 99	All Services
1	Chapter 99	Services by an entity registered under section 12AA 1[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.
2	Chapter 99	Services by way of transfer of a going concern, as a whole or an independent part thereof.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
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 1[*****] 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	Nil	16/2021	18.11.2021	01.01.2022	1. Omitted the words "or a Governmental authority or a Government Entity" vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021.
3A	Chapter 99	Composite supply of goods and services in whichthe 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 1[*****] 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	Nil	16/2021	18.11.2021	01.01.2022	1. Omitted the words "or a Governmental authority or a Government Entity" vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021.
1[3B	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	Nil]	13/2023	19.10.2023	20.10.2023	1. Inserted
4	Chapter 99	Services by 1[*****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.	Nil	Nil	Nil	14/2018	26.07.2018	27.07.2018	1. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.
5	Chapter 99	Services by a 1[*****] governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.	Nil	Nil	Nil	14/2018	26.07.2018	27.07.2018	1. Omitted the words "Central Government, State Government, Union territory, local authority or" Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018.
6	Chapter 99	Services by the Central Government, State Government, Union territory or local authority excluding the following services	Nil	Nil	Nil	13/2023	19.10.2023	20.10.2023	1. Inserted
		(a) services by the Department of Posts 1[and the Ministry of Railways (Indian Railways)]
		(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.
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 1[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017).]	Nil	Nil	Nil	13/2023	19.10.2023	20.10.2023	1. Inserted
		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 1[and the Ministry of Railways (Indian Railways)]
		(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.
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:	Nil	Nil	Nil	13/2023	19.10.2023	20.10.2023	1. Inserted
		Provided that nothing contained in this entry shall apply to services-
		(i) by the Department of Posts 1[and the Ministry of Railways (Indian Railways)]
		(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.
9	Chapter 99	Services provided by Central Government, State Government, Union territory or a local authority where the considerationfor such services does not exceed five thousand rupees:	Nil	Nil	Nil	13/2023	19.10.2023	20.10.2023	1. Inserted

		Provided that nothing contained in this entry shall apply to-

		(i) by the Department of Posts 1[and the Ministry of Railways (Indian Railways)]
		(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 service, 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 chargedfor such service does not exceed five thousand rupees in a financial year.
9A	Chapter 99	Services provided by and to Federation 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	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	21/2017	22.08.2017	22.08.2017	Inserted
9AA	Chapter 99	Services provided by and to Federation 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 1[whenever rescheduled].	Nil	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.	7/2021	30.09.2021	01.10.2021	1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.
9AB	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	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.	7/2021	30.09.2021	01.10.2021	Inserted
9B	Chapter 99	Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).	Nil	Nil	Nil	30/2017	29.09.2017	29.09.2017	Inserted
9C	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	Nil	32/2017	13.10.2017	13.10.2017	Inserted
9D	Chapter 99	Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA 1[or 12AB] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twentyfive thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.
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 or Pradhan MantriAwasYojana.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
10A	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 agriculturalist for agricultural use.	Nil	Nil	Nil	14/2018	26.07.2018	27.07.2018	Inserted
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	Nil	12/2017	28.06.2017	01.07.2017
11A	Heading 9961 or Heading 9962	1[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.]	Nil	Nil	Nil	47/2017	14.11.2017	15.11.2017	1. Substituted for the words "Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice a coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin" vide Notification No. 47/2017- Central Tax (Rate) dated 14th November, 2017 .
11B	1[*****]	2[*****]	Nil	Nil	Nil	47/2017	14.11.2017	15.11.2017	1. Omitted Entry number "Heading 9961 or Heading 9962" vide Notification No. 47/2017- Central Tax (Rate) dated 14th November, 2017 . 2. Omitted "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." vide Notification No. 47/2017- Central Tax (Rate) dated 14th November, 2017 .
12	Heading 9963 or Heading 9972	Services by way of renting of residential dwelling for use as residence 1[except where the residentialdwelling is rented to a registered person]. 1[Explanation. - 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.]	Nil	Nil	Nil	15/2022	30.12.2022	01.01.2023	1. Inserted vide Notification No. 15/2022 -Central Tax (Rate) dated 30.12.2022.
13	Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9	Services by a person by way of-	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.
		(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 1[or 12AB] 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 one thousand rupees or more per day;
		(ii) renting of premises, community halls, kalian mandapam 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.
14	Heading 9963	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 14 and the entries relating thereto "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 1[or equal to] one thousand rupees per day or equivalent." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
15	Heading 9964	Transport of passengers, with or without accompanied belongings, by	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	1. Substituted for clause (a), read as - "(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;" vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
		1[(a) 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 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.
		Provided that 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 Central Goods and Services Tax Act, 2017 (12 of 2017).
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:	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018	1. Substituted for the words "one year" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
16	Heading 9964	Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1[three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018
17	Heading 9964	Service of transportation of passengers, with or without accompanied belongings, by	Nil	Nil	Nil	16/2021	18.11.2021	01.01.2022	1. Inserted vide Notification No. 16/2021 - Central Tax (Rate) dated 18th November, 2021.
		(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).
		1[ Provided that 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 Central Goods and Services Tax Act, 2017 (12 of 2017).]
18	Heading 9965	Services by way of transportation of goods-	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
19A	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	Nil	Nothing contained in this serial number shall apply after the 30th day of September, 1[2022].	7/2021	30.09.2021	01.10.2021	1. Substituted the figures "2022" for the figures "2021"vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021.	30.09.2022
19B	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	Nil	Nothing contained in this serial number shall apply after the 30th day of September, 1[2022].	7/2021	30.09.2021	01.10.2021	1. Substituted the figures "2022" for the figures "2021"vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021.	30.09.2022
19C	Heading 9965	1[Satellite launch services.]	Nil	Nil		Jul-23	26.07.2023	27.07.2023	1. Substituted for the entry in column (3) “Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited.” Vide Notification No. 07/2023- Central Tax (Rate) dated 26.07.2023.
20	Heading 9965	Services by way of transportation by rail or a vessel from one place in India to another of the following goods	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	1. Omitted clause(d), read as -"railway equipments or materials;" vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
		(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) 1[*****]
		(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	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	1. Omitted clauses (b), read as -" 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;" vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022. 2. Omitted clauses (c), read as - goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;" vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
		(a) agricultural produce;
		(b) 1[*****]
		(c) 2[*****]
		(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.
21A	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: -	Nil	Nil	Nil	32/2017	13.10.2017	13.10.2017	Inserted
		(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or
		(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
		(c) any Co-operative Society established by or under any law for the time being in force; or
		(d) any body corporate established, by or under any law for the time being in force; or
		(e) any partnership firm whether registered or not under any law including association of persons;
		(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
21B	Heading 9965 or Heading 9967	Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, -	Nil	Nil	Nil	28/2018	31.12.2018	01.01.2019	Inserted
		(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 Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.
22	Heading 9966 or Heading 9973	Services by way of giving on hire	Nil	Nil	Nil	13/2019	31.07.2019	01.08.2019	1. Inserted vide Notification No. 13/2019- Central Tax (Rate) dated 31st July 2019 .
		(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
		1[(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or
		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.
		(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.
23	Heading 9967	Service by way of access to a road or a bridge on payment of toll charges.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
23A	Heading 9967	1[*****]	1[*****]	1[*****]	1[*****]	15/2022	30.12.2022	01.01.2023	1. Omitted S. No. 23A and the entries relating thereto, "Service by way of access to a road or a bridge on payment of annuity." vide Notification No. 15/2022 - Central Tax (Rate) dated 30.12.2022.
24	Heading 9967 or Heading 9985	Services by way of loading, unloading, packing, storage or warehousing of rice.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
24	Heading 9967 or Heading 9985		Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
24A	Heading 9967 or Heading 9985	Services by way of warehousing of minor forest produce.	Nil	Nil	Nil	14/2018	26.07.2018	27.07.2018	Inserted
24B	Heading 9967 or Heading 9985	1[Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.]	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	1. Substituted for the entries in column (3), read as- "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." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
24C	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	Nil	04/2022	13.07.2022	18.07.2022	Inserted
25	Heading 9969	Transmission or distribution of electricity by an electricity transmission or distribution utility.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
26	Heading 9971	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 26 and the entries relating thereto, read as -"Services by the Reserve Bank of India." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
27	Heading 9971	Services by way of	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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.
27A	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	Nil	28/2018	31.12.2018	01.01.2019	Inserted
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	Nil	12/2017	28.06.2017	01.07.2017
28	Heading 9971 or Heading 9991		Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
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	Nil	12/2017	28.06.2017	01.07.2017
29	Heading 9971 or Heading 9991		Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
29A	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	Nil	2/2018	25.01.2018	25.01.2018	Inserted
29B	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	Nil	21/2019	30.09.2019	01.10.2019	Inserted
29B	Heading 9971 or Heading 9991		Nil	Nil	Nil	21/2019	30.09.2019	01.10.2019	Inserted
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	Nil	12/2017	28.06.2017	01.07.2017
30	Heading 9971 or Heading 9991		Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
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	Nil	12/2017	28.06.2017	01.07.2017
31A	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	Nil	14/2018	26.07.2018	27.07.2018	Inserted
31B	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	Nil	14/2018	26.07.2018	27.07.2018	Inserted
32	Heading 9971	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 32 and the entries relating thereto, read as -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)." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
33	Heading 9971	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 33 and the entries relating thereto, read as -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." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
34	Heading 9971	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	Nil	12/2017	28.06.2017	01.07.2017
34A	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 1[banking companies and] financial institutions.	Nil	Nil	Nil	28/2018	31.12.2018	01.01.2019	1. Inserted Notification No. 28/2018- Central Tax (Rate) dated 31st December, 2018.
35	Heading 9971 or Heading 9991	Services of general insurance business provided under following schemes	Nil	Nil	Nil	21/2019	30.09.2019	30.09.2019	1. Inserted vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.
		(a) Hut Insurance Scheme;
		(b) Cattle Insurance under Swarnajaynti Gram SwarozgarYojna (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) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture;
		(i) Jan ArogyaBima Policy;
		(j) Pradhan Mantri Fasal Bima Yojana (PMFBY);
		(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);
		1[(r) Bangla Shasya Bima]
36	Heading 9971 or Heading 9991	Services of life insurance business provided under following schemes-	Nil	Nil	Nil	02/2018	25.01.2018	25.01.2018	1. Substituted for the words "fifty thousand" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
		(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 1[two lakhs] rupees;
		(d) Varishtha Pension BimaYojana;
		(e) Pradhan Mantri Jeevan Jyoti Bima Yojana;
		(f) Pradhan Mantri Jan Dhan Yogana;
		(g) Pradhan Mantri Vaya Vandan Yojana.
36A	Heading 9971 or Heading 9991	Services by way of reinsurance ofthe insurance schemes specified in serial number 35 or 36 1[or 40.]	Nil	Nil	Nil	14/2018	26.07.2018	27.07.2018	1. Inserted Notification No. 14/2018- Central Tax (Rate) dated 26th July, 2018
37	Heading 9971 or Heading 9991	Services by way of collection of contribution under the Atal Pension Yojana.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
37	Heading 9971 or Heading 9991		Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
38	Heading 9971 or Heading 9991	Services by way of collection of contribution under any pension scheme of the State Governments.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
38	Heading 9971 or Heading 9991		Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
39	Heading 9971 or Heading 9985	Services by the folowing persons in respective capacities	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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.
39A	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).	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018	Inserted
		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 Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
		(iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
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	Nil	12/2017	28.06.2017	01.07.2017


41	Heading 9972	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 1[20] 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.	Nil	Nil	2["Provided 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: Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty: Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.]	28/2019	31.12.2019	01.01.2020	1. Substituted for the figure "50", at both the places where they occur, vide Notification No. 28 /2019- Central Tax (Rate) dated 31st December, 2019. 2. Inserted vide Notification No. 28 /2019- Central Tax (Rate) dated 31st December, 2019.

		Explanation. For the purpose of this exemption, the Central Government, State Government or Union territory shall have 1[20] 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.
41A	Heading 9972	Service by way of transfer of development rights (herein refer 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.	Nil	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 (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -	04/2019	29.03.2019	01.04.2019	Inserted
		The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:			[GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project)
		[GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project/Total carpet area of the residential and commercial apartments in the project )			Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation The liability to pay central tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier.
41B	Heading 9972	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, on or after 01.04.2019, 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.	Nil	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 (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -	04/2019	29.03.2019	01.04.2019	Inserted
		The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:			[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project);
		[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project/Total carpet area of the residential and commercial apartments in the project).			Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation. The liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.
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 1stApril, 2016, on payment of licence fee or spectrum user charges, as the case may be.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017


43	1[*****]	2[*****]	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	1. Omitted Entry number "Heading 9973" vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021 . 2. Omitted "Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways." vide Notification No. 7/2021- Central Tax (Rate) dated 30th September, 2021.
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:-	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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-	Nil	Nil	Nil	21/2019	30.09.2019	01.10.2019	1. Substituted for the words and brackets "twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year", wherever they occur, vide Notification No. 21 /2019- Central Tax (Rate) dated 30th September, 2019.
		(a) (a) an arbitral tribunal to
		(i) any person other than a business entity; or
		(ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017);
		(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
		(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 1[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017);]
		(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
		(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 1[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017);]
		(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.
46	Heading 9983	Services by a veterinary clinic in relation to health care of animals or birds.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
47	Heading 9983 or Heading 9991	Services provided by the Central Government, State Government, Union territory or local authority by way of-	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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.
47A	Heading 9983 or Heading 9991	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 47A and the entries relating thereto, read as -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." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
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	Nil	12/2017	28.06.2017	01.07.2017
48	Heading 9983 or any other Heading of Chapter 99		Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
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	Nil	12/2017	28.06.2017	01.07.2017
50	Heading 9984	Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
51	Heading 9984	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 51 and the entries relating thereto, read as -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." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
52	Heading 9985	Services by an organiser to any person in respect of a business exhibition held outside India.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
52A	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: Provided that value of the tour operator service performed outside Indiashall 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 outsideIndia has to the total number of days comprising the tour,or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that 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 takenas 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. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows:- (a) 3 days inIndia, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/-(=Rs.1, 00, 000/-x 2/5) or, Rs.50, 000/-(= 50% ofRs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e.,Taxable value: Rs.60, 000/-); (b) 2 daysinIndia, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.60, 000(=Rs.1,00, 000/-x 3/5) or, Rs.50, 000/-(=50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration chargedfor the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545(=Rs.1, 00, 000/-x 3/5.5) or, Rs.50, 000/-(= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-).	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	Inserted
53	Heading 9985	Services by way of sponsorship of sporting events organised -	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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 YuvaKreedaAur Khel Abhiyaan Scheme.
53A	Heading 9985	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 53A and the entries relating thereto, read as -Services by way of fumigation in a warehouse of agricultural produce." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
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	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018	1. Omitted clause(h), read as -"services by way of fumigation in a warehouse of agricultural produce." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
		(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;
		1[(h) *****]
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	Nil	12/2017	28.06.2017	01.07.2017
55A	Heading 9986	Services by way of artificial insemination of livestock (other than horses).	Nil	Nil	Nil	14/2018	26.07.2018	27.07.2018	Inserted
56	Heading 9988	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 56 and the entries relating thereto, read as -Services by way of slaughtering of animals." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
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	Nil	12/2017	28.06.2017	01.07.2017


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	Nil	12/2017	28.06.2017	01.07.2017


59	Heading 9999	Services by a foreign diplomatic mission located in India.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
60	Heading 9991	Services by a specified organisation in respect of a religious pilgrimage facilitated 1[*****] by the Government of India, under bilateral arrangement.	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018	1. Omitted the words "the Ministry of External Affairs," vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
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	Nil	12/2017	28.06.2017	01.07.2017
61A	Heading 9991	Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States.	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	Inserted
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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017


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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
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:	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, 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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
65A	Heading 9991	Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018	Inserted
65B	Heading 9991 or any other Heading	Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- "mining lease holder" means a person who has been granted mining lease, quarry lease or license 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 by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.	Nil	Nil	Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.";	14/2018	26.07.2018	27.07.2018	Inserted
66	1[Heading 9992 or Heading 9963]	Services provided -	Nil	Nil	Nil	28/2018	31.12.2018	01.01.2019	1. Substituted for the words "Heading 9992" vide Notification No. 28/2018 - Central Tax (Rate) dated 31st December, 2018.
		(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;
		(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:
		Provided that 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.

		Provided further that 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.
67	1[*****]	2[*****]	Nil	Nil	Nil	28/2018	31.12.2018	01.01.2019	1. Omitted "Heading 9992" vide Notification No. 28/2018 Central Tax (Rate) dated 31st December 2018. 2. Omitted "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. " vide Notification No. 28/2018 Central Tax (Rate) dated 31st December 2018.
68	Heading 9992	Services provided to a recognised sports body by-	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
	or	(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
	Heading 9996	(b) another recognised sports body.
69	Heading 9992 or Heading 9983 or Heading 9991	Any services provided by, _	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017




71	Heading 9992	Services provided by training providers (Project implementation agencies) under DeenDayal 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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
72	Heading 9992	Services provided to the Central Government, State Government, Union territory administration under any training programme for which 1[75% or more of] thetotal expenditure is borne by the Central Government, State Government, Union territory administration.	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.
73	Heading 9993	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 73 and the entries relating thereto, read as -Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
74	Heading 9993	Services by way of-	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	1. Inserted vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
		(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; 1[Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit(CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)]having room charges exceeding Rs. 5000 per day to a person receiving health care services.]
		(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
74A	Heading 9993	Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 1[or 12AB] of the Incometax Act, 1961 (43 of 1961)	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	1. Inserted vide Notification No. 7/2021 - Central Tax (Rate) dated 30th September, 2021.
75	Heading 9994	1[*****]	1[*****]	1[*****]	1[*****]	04/2022	13.07.2022	18.07.2022	1. Omitted serial number 75 and the entries relating thereto, read as -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." vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
76	Heading 9994	Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
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	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018	1. Substituted for the words "five thousand" vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.
		(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 1[seven thousand five hundred] 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.
77A	Heading 9995	Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.	Nil	Nil	Nil	14/2018	26.07.2018	27.07.2018	Inserted
78	Heading 9996	Services by an artist by way of a performance in folk or classical art forms of-	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
		(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.	Nil	Nil	Nil	12/2017	28.06.2017	01.07.2017
79A	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	Nil	47/2017	14.11.2017	15.11.2017	Inserted
80	Heading 9996	1[Services by way of training or coaching in-	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	1. Substituted for the entriesin column (3), read as- "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 or 12AB of the Income Tax Act.” vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
		(a) arts or culture, or
		(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.]
81	Heading 9996	Services by way of right to admission to-	Nil	Nil	Nil	2/2018	25.01.2018	25.01.2018	1. Substituted for "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." vide Notification No. 2/2018 - Central Tax (Rate) dated 25th January, 2018.

		(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 placesas referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.
82	Chapter 9996	Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.	Nil	Nil	Nil	25/2017	21.09.2017	21.09.2017	Inserted
82A	Chapter 9996	Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 1[whenever rescheduled].	Nil	Nil	Nil	04/2022	13.07.2022	18.07.2022	1. Inserted vide Notification No. 04/2022 -Central Tax (Rate) dated 13.07.2022.
82B	Heading 9996	Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022	Nil	Nil	Nil	7/2021	30.09.2021	01.10.2021	Inserted

GST Rates Services >> Nil Rated Services