93-NOTIFICATION NO. 9-2017-State Tax (Rate)

NOTIFICATION NO. 9-2017-State Tax (Rate)

such services as specified in column (4) of the said Table:—

3246

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

Excise and Taxation Officers as State Tax Officers,
Assistant Excise and Taxation officers as Assistant State Tax Officers,
Excise and Taxation Inspectors as State Tax Inspector.

By order,

ONKAR SHARMA,

Principal Secretary (E&T).

________

[Authoritative English text of this Department Notification No. —————-dated……….as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

Notification No. 12/2017 –State Tax

Shimla-171002, the , 2017

No. EXN-F(10-15/2017).—In pursuance to the sub-section (4) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to notify that the notification No. 12/2017-Central Tax, dated 28th June, 2017 notified by the Government of India under the Central Goods and Services Tax Act, 2017 shall also apply mutatis-mutandis to the Himachal Pradesh Goods and Services Tax Act, 2017.

By order/-

Sd/-

Principal Secretary (E&T).

___________

[Authoritative English Text of this Department’s Notification No.________________dated ___________as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 13/2017-State Tax (Rate)

Shimla- 171002, the 30 June, 2017

No. EXN-F(10-15/2017.— In exercise of the powers conferred under sub-section (3) of Section 9 of the Himachal Pradesh Goods and Service Tax Act, 2017 ( 10 of 2017), the Governor of Himachal Pradesh on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Himachal Pradesh Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the

Table

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

3247

Sl. No.	Category of Supply of Services	Supplier of service	Recipient of Service
(1)	(2)	(3)	(4)
1	Supply of Services by a goods transport agency (GTA) in respect of transportation of goods by road to- (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; or (d) any 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; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person.	Goods Transport Agency (GTA)	(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; or (d) any 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; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in India.
2	Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through	An individual advocate including a senior advocate or firm of advocates.	Any business entity located in India.

another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.

tribunal.

tribunal to a business entity.

India.

Services supplied by an arbitral An arbitral Any business entity located in

Services provided by way of Any person sponsorship to any body corporate

or partnership firm.

Any body corporate or partnership firm located in India.

Central

Government,

State

Government,

Union

territory or

local

authority

Any business entity located in India.

corporate

Services supplied by a director of a A director of company or a body corporate to the a company or said company or the body corporate. a body

The company or a body corporate located in India.

agent to any person carrying on agent insurance business.

business, located in India.

Services supplied by an insurance An insurance Any person carrying on insurance

Services supplied by a recovery agent to a banking company or a financial institution or a non- banking financial company.

agent

institution or a non-banking financial company, located in India.

3248

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

5 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, –

renting of immovable property, and
services specified below-
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 Central Government, State Government or Union territory or local authority;
services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
transport of goods or passengers.

A recovery A banking company or a financial

Explanation. —For purpose of this notification,-

receives the service for the purpose of this notification.

the Companies Act, 2013.

services for the purpose of this notification.

assigned to them in the said Act.

2. This notification shall come into force on the 1 day of July, 2017.

supply of service, namely:—

Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer

or the like.

Author or

music

composer,

photographe,

artist, or the

Publisher, music company, producer or the like, located in India.

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

3249

The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who
“Body Corporate ” has the same meaning as assigned to it in clause (11) of section 2 of
the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal
the words and expressions used and not defined in this notification but defined in Himachal Pradesh Goods and Services Tax Act, 2017 shall have the same meanings as

By order,

Sd/-

Principal Secretary (E&T).

_________

[Authoritative English Text of this Department’s Notification No.________________dated ___________as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 14/2017-State Tax (Rate)

Shimla- 171002, the 30 June, 2017

No. EXN-F(10-15/2017). —In exercise of the powers conferred under sub-section (2) of Section 7 of the Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017), the Governor, on the recommendations of the Council is pleased to notifiy that the following activities or transactions undertaken by the Central Government or State Government or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a

2. This notification shall come into force with effect from the 1 day of July, 2017.

5 of Schedule II of the Himachal Pradesh Goods and Services Tax Act.

2. This notification shall come into force with effect from the 1 day of July, 2017.

3250

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

By order,

Sd/-

Principal Secretary (E&T).

_________

[Authoritative English Text of this Department’s Notification No.________________dated ___________as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 15/2017-State Tax (Rate)

Shimla- 171002, the 30 June, 2017

No. EXN-F(10-15/2017).- In exercise of the powers conferred under sub-section (3) of Section 54 of the Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council is pleased to notify that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Himachal Pradesh Goods and Services Tax Act, in case of supply of services specified in sub-item (b) of item

By order,

Sd/-

Principal Secretary (E&T).

_________

[Authoritative English Text of this Department’s Notification No.________________dated ___________as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 16/2017-State Tax (Rate)

Shimla- 171002, the 30 June, 2017

No. EXN-F(10-15/2017 .—In exercise of the powers conferred under Section 55 of the Himachal Pradesh Goods and Service Tax Act, 2017 ( 10 of 2017), the Governor of Himachal Pradesh, hereby specifies, —

(i) United Nations or a specified international organisation; and

certificate to the foreign diplomatic mission or consular post;

members shall not be available from the date of withdrawal of such certificate.

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

3251

(ii) Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein,

for the purposes of the said section subject to the following conditions:-

United Nations or a specified international organisation shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to a certificate from United Nations or that specified international organisation that the goods and services have been used or are intended to be used for official use of the United Nations or the specified international organisation.
Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to claim refund of central tax paid on the supplies of goods or services or both received by them subject to, –
that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to refund of central tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affairs, based on the principle of reciprocity;
that in case of supply of services, the head of the foreign diplomatic mission or consular post, or any person of such mission or post authorised by him, shall furnish an undertaking in original, signed by him or the authorised person, stating that the supply of services received are for official purpose of the said foreign diplomatic mission or consular post; or for personal use of the said diplomatic agent or career consular officer or members of his/her family;
that in case of supply of goods, concerned diplomatic mission or consulate or an officer duly authorized by him will produce a certificate that,–
the goods have been put to use, or are in the use, as the case may be, of the mission or consulate;
the goods will not be supplied further or otherwise disposed of before the expiry of three years from the date of receipt of the goods; and
in the event of non-compliance of clause (I), the diplomatic or consular mission will pay back the refund amount paid to them;
in case the Protocol Division of the Ministry of External Affairs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such
the refund of the whole of the central tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family

Explanation.—For the purposes of this notification, unless the context otherwise requires,“specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.

2. This notification shall come into force with effect from the 1 day of July, 2017

commerce operator –

Explanation .- For the purposes of this notification,-

using Global Positioning System (GPS) or General Packet Radio Service (GPRS);

1988 (59 of 1988).

2. This notification shall come into force with effect from the 1 day of July, 2017

3252

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

By order,

Sd/-

Principal Secretary (E&T).

_________

[Authoritative English Text of this Department’s Notification No.________________dated ___________as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 17/2017-State Tax (Rate)

Shimla- 171002, the 30 June, 2017

No. EXN-F(10-15/2017).- In exercise of the powers conferred under sub-section (5) of Section 9 of the Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council is pleased to notify that in case of the following categories of services, the tax on intra-State supplies shall be paid by the electronic

services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle;
services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.
“radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking
“maxicab”, “motorcab ” and “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act,

By order,

Sd/-

Principal Secretary (E&T).

than nil rated or fully exempt supplies).

TABLE

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

3253

[Authoritative English text of this Department Notification No. —————-dated……….as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 5/2017-State Tax (Rate)

Shimla- 171002, the 30 June, 2017

No. EXN-F(10-15/2017).—In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh on the recommendations of Goods and Services Tax Council is pleased to notify the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other

Sl. No.	Tariff item, heading, sub- heading or Chapter	Description of Goods
1	2	3
1.	5007	Woven fabrics of silk or of silk waste
2.	5111 to 5113	Woven fabrics of wool or of animal hair
3.	5208 to 5212	Woven fabrics of cotton
4.	5309 to 5311	Woven fabrics of other vegetable textile fibres, paper yarn
5.	5407, 5408	Woven fabrics of manmade textile materials
6.	5512 to 5516	Woven fabrics of manmade staple fibres
7.	60	Knitted or crocheted fabrics [All goods]
8.	8601	Rail locomotives powered from an external source of electricity or by electric accumulators.
9.	8602	Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof.
10.	8603	Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604.
11.	8604	Railway or tramway maintenance or service vehicles, whether or not self- propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
12.	8605	Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604).
13.	8606	Railway or tramway goods vans and wagons, not self-propelled
14.	8607	Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof.
15.	8608	Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing.

By order,

Sd/-

Principal Secretary (E&T).

___________

registered otherwise than under sub-clause (vi) of section 24 of the said Act.

3254

Explanation .—

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

In this Table, “tariff item”, “sub-heading ”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1 day of July, 2017.

[Authoritative English text of this Department Notification No. —————-dated……….as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 9/2017-State Tax (Rate)

Shimla- 171002, the 30 June, 2017

No. EXN-F(10-15/2017.— In exercise of the powers conferred by sub-section (1) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) (hereinafter referred to as the said Act), the Governor of Himachal Pradesh, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub- section (4) of section 9 of the said Act, subject to the condition that the deductor is not liable to be

2. This notification shall come into force with effect from the 1 day of July, 2017.

By order,

Sd/-

Principal Secretary (E&T).

__________

[Authoritative English Text of this Department’s Notification No.________________dated ___________as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION NO. 11/2017-State Tax (Rate)

Shimla -171002, the 30 June, 2017

No. EXN-F(10-15/2017). —In exercise of the powers conferred under sub-section (1) of Section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section

in column (5) of the said Table:—

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+ ] 1939

3255

16 of the Himachal Pradesh Goods and Service Tax Act, 2017 (10 of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to notify that the state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry

Table

Sl. No.	Chapter, Section or Heading	Description of Service	Rate (percent.)	Condition
1	2	3	4	5
1.	Chapter 99	All Services
2.	Section 5	Construction Services
3.	Heading 9954 (Constructi on services)	(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building 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. (Provisions of paragraph 2 of this notification shall apply for valuation of this service).	9	–
		(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.	9	–
		(iii) construction services other than (i) and (ii) above.	9	–
4.	Section 6	Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
5.	Heading 9961	Services in wholesale trade. Explanation .—This service does not include sale or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses.	9	–

Heading

9962

Services in retail trade.

Explanation – This service does not include sale or purchase of goods

(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air- heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.

(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent.

Explanation .- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.

(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in

3256

7. Heading

9963

(Accommoda

tion, food

and beverage

services)

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

9 –

–

9 –

–

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

3257

any part of the establishment, at any time during the year.
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.	9	–
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation .- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.	9	–
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.	9	–
(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation .-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the	14	–

published charges for such unit.

(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.

(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.

Provided that

credit of input

tax charged in

respect of goods

used in

supplying the

service is not

utilised for

paying central

tax or integrated

tax on the

supply of the

service.

(ii) Transport of passengers, with or without accompanied belongings by-

air conditioned contract carriage other than motorcab;
air conditioned stage carriage;
radio taxi.

Explanation .—

(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).

Provided that

credit of input

tax charged on

goods or

services used in

supplying the

service has not

been taken

[Please refer to

Explanation no.

(iv)].

(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.

Provided that

credit of input

tax charged on

goods used in

supplying the

service has not

been taken

[Please refer to

Explanation no.

(iv)].

(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by

Provided that

credit of input

tax charged on

goods used in

3258

8. Heading

9964

(Passenger

transport

services)

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

9 –

2.5

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

3259

		the Ministry of Civil Aviation.		supplying the service has not been taken [Please refer to Explanation no. (iv)].
		(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.	6	–
		(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.	2.5	Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)].
		(vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.	9	–
9.	Heading 9965 (Goods transport services)	(i) Transport of goods by rail (other than services specified at item no. (iv)).	2.5	Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service.
		(ii) Transport of goods in a vessel.	2.5	Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
		(iii) Services of goods transport agency (GTA) in relation to transportation of goods	2.5	Provided that credit of input

(including used household goods for personal use).

Explanation .- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

tax charged on

goods and

services used in

supplying the

service has not

been taken

[Please refer to

Explanation no.

(iv)]

(iv) Transport of goods in containers by rail by any person other than Indian Railways.

–

(v) Goods transport services other than (i), (ii), (iii) and (iv) above.

–

(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.

Provided that

credit of input

tax charged on

goods and

services used in

supplying the

service has not

been taken

[Please refer to

Explanation no.

(iv)].

(ii) Rental services of transport vehicles with or without operators, other than (i) above.

–

(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation .- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

11.

Provided that

credit of input

tax charged on

goods and

services used in

supplying the

service has not

been taken

[Please refer to

Explanation no.

(iv)].

(ii) Supporting services in transport other than (i) above.

–

12.

Heading

9968

Postal and courier services.

–

13.

Heading

9969

Electricity, gas, water and other distribution services.

–

14.

Section 7

Financial and related services; real estate services; and rental and leasing services.

15.

Heading

9971

(Financial

and related

services)

(i) Services provided by a foreman of a chit fund in relation to chit.

Explanation .-

(a) “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into

Provided that

credit of input

tax charged on

goods used in

supplying the

service has not

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10. Heading

9966

(Rental

services of

transport

vehicles)

2.5

Heading

9967

(Supportin

g services

transport)

2.5

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+ ] 1939

3261

an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) “foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).		been taken [Please refer to Explanation no. (iv)].
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.	Same rate of central tax as on supply of like goods involving transfer of title in goods.	–
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.	Same rate of central tax as on supply of like goods involving transfer of title in goods.	–
(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation .- (a) “operator ” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;	2.5	Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)].

(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

(v) Financial and related services other than (i), (ii), (iii), and (iv) above.

–

16.

9972

Heading Real estate services.

–

(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.

(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.

[Please refer to Explanation no. (v)]

(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.

(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.

(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.

Explanation .—

“operator ” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;
“scheduled air transport service” means an air transport service undertaken between

Provided that

credit of input

tax charged on

goods used in

supplying the

service has not

been taken

[Please refer to

Explanation no.

(iv)]

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17. Heading

9973

(Leasing or

rental

services,

with or

without

operator)

6 –

9 –

Same rate

of central

tax as on

supply of

like goods

involving

transfer of

title in

goods.

Same rate

of central

tax as on

supply of

like goods

involving

transfer of

title in

goods.

–

2.5

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3263

		the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
		(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.	Same rate of central tax as applicable on supply of like goods involving transfer of title in goods	–
18.	Section 8	Business and Production Services
19.	Heading 9981	Research and development services.	9	–
20.	Heading 9982	Legal and accounting services.	9	–
21.	Heading 9983 (Other profession al, technical and business services)	(i) Selling of space for advertisement in print media.	2.5	–
21.		(ii) Other professional, technical and business services other than (i) above.	9	–
22.	Heading 9984	Telecommunications, broadcasting and information supply services.	9	–
23.	Heading 9985 (Support services)	(i) Supply of tour operators services. Explanation .- “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.	2.5	1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)].

2. The bill

issued for

supply of this

service

indicates that it

is inclusive of

charges of

accommodation

and

transportation

required for

such a tour and

the amount

charged in the

bill is the gross

amount charged

for such a tour

including the

charges of

accommodation

and

transportation

required for

such a tour.

(ii) Support services other than (i) above

–

Heading

9986

(i) Support services to agriculture, forestry, fishing, animal husbandry.

Explanation . – “Support services to agriculture, forestry, fishing, animal

husbandry ” mean – (i) 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—

agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
supply of farm labour;
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;

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24.

Nil –

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3265

		(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. (ii) 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. (iii) 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.
		(ii) Support services to mining, electricity, gas and water distribution.	9	–
25.	Heading 9987	Maintenance, repair and installation (except construction) services.	9	–
26.	Heading 9988 (Manufact uring services on physical inputs (goods) owned by others)	(i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). Explanation .- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as	2.5	–

polyamides, polyesters, polyolefins or

polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or

(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic

polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.

(ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above.

27.

Heading

9989

Other manufacturing services; publishing, printing and reproduction services; materials recovery services.

28.

Section 9

Community, Social and Personal Services and other miscellaneous services

29.

Heading

9991

Public administration and other services provided to the community as a whole; compulsory social security services.

30.

Heading

9992

Education services.

–

31.

Heading

9993

Human health and social care services.

–

32.

Heading

9994

Sewage and waste collection, treatment and disposal and other environmental protection services.

33.

Heading

9995

Services of membership organisations.

–

(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.

(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.

(iii) 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, race-course, ballet, any sporting event such as Indian Premier League and the like.

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34.

Heading

9996

(Recreatio

nal,

cultural

and

sporting

services)

9 –

14 –

shall be deemed to be one third of the total amount charged for such supply.

(a) consideration charged for aforesaid service; and

4. Explanation .- For the purposes of this notification,.—

(i)

Goods includes capital goods.

“Heading” in the annexed scheme of classification of services (Annexure).

First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

been taken, it shall mean that,-

such service has not been taken; and

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3267

		(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.	14	–
		(v) Gambling.	14	–
		(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.	9	–
35.	Heading 9997	Other services (washing, cleaning and dyeing services; beauty and physical well- being services; and other miscellaneous services including services nowhere else classified).	9	–
36.	Heading 9998	Domestic services.	9	–
37.	Heading 9999	Services provided by extraterritorial organisations and bodies.	9	–

2. In case of supply of service specified in column (3) of the entry at item (i) against

serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply

Explanation .—For the purposes of paragraph 2, “total amount” means the sum total of,.—

(b) amount charged for transfer of land or undivided share of land, as the case may be.

3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

Reference to “Chapter ”, “Section ” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section ” and
The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the
Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not

(a) credit of input tax charged on goods or services used exclusively in supplying

and the rules made thereunder.

equipment.

agricultural practices through farmer education or training.

its essential characteristics but makes it marketable for primary market.

the marketing of agricultural produce.

5. This notification shall come into force with effect from 1 day of July, 2017.

By order,

Sd/-

Principal Secretary (E&T).

namely:-

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(b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017

“information technology software ” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or
“agricultural extension” means application of scientific research and knowledge to
“agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter
“Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating

__________

[Authoritative English Text of this Department’s Notification No.________________dated ___________as required under clause (3) of article 348 of the Constitution of India.]

EXCISE AND TAXATION DEPARTMENT

NOTIFICATION No. 12/2017-State Tax (Rate)

Dated: Shimla-171002, the 30 June, 2017

No. EXN-F(10-15/2017.- In exercise of the powers conferred under sub-section (1) of Section 11 of the Himachal Pradesh Goods and Service Tax Act, 2017 ( 10 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased to exempt 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,

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

Table

3269

Sl. No.	Chapter, Section, Heading, Group or Service Code (Tariff)	Description of Services	Rate (per cent.)	Condition
(1)	(2)	(3)	(4)	(5)
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.	Nil	Nil
2	Chapter 99	Services by way of transfer of a going concern, as a whole or an independent part thereof.	Nil	Nil
3	Chapter 99	Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 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
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.	Nil	Nil
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.	Nil	Nil
6	Chapter 99	Services by the Central Government, State Government, Union territory or local authority excluding the following services— (a) services by the Department of Posts 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 or outside the precincts of a port or an airport;	Nil	Nil

transport of goods or passengers; or
any service, other than services covered under entries (a) to (c) above, provided to business entities.

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:

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, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;

3270

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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,-

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;
in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
of transport of goods or passengers; and

(b) services by way of renting of immovable property.

Nil Nil

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3271

(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.

Chapter 99

Services provided by Central

Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:

Provided that nothing contained in this entry shall apply to-

(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 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 charged for such service does not exceed five thousand rupees in a financial year.

Nil

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 Mantri Awas Yojana.

Nil

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

Heading 9963

Heading 9972

dwelling for use as residence.

Services by way of renting of residential Nil

Nil

Heading 9963

Heading 9972

Heading 9995

any other

Heading of

Section 9

Services by a person by way of-

conduct of any religious ceremony;
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 one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;

(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

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 thousand rupees per day or equivalent.

Nil

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,

Nil

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Nil

Nil Nil

Nil

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3273

		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.	Nil	Nil
17	Heading 9964	Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws).	Nil	Nil
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;	Nil	Nil

(b) by inland waterways.

Heading 9965

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

Services by way of transportation of Nil

Nil

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;

defence or military equipments;
newspaper or magazines registered with the Registrar of Newspapers;
railway equipments or materials;
agricultural produce;
milk, salt and food grain including flours, pulses and rice; and
organic manure.

Heading 9965

Heading 9967

Services provided by a goods transport agency, by way of transport in a goods carriage of –

agricultural produce;
goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
milk, salt and food grain including flour, pulses and rice;
organic manure;
newspaper or magazines registered with the Registrar of Newspapers;

3274

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Nil Nil

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

3275

		(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 transportation of goods.	Nil	Nil
23	Heading 9967	Service by way of access to a road or a bridge on payment of toll charges.	Nil	Nil
24	Heading 9967 or Heading 9985	Services by way of loading, unloading, packing, storage or warehousing of rice.	Nil	Nil
25	Heading 9969	Transmission or distribution of electricity by an electricity transmission or distribution utility.	Nil	Nil
26	Heading 9971	Services by the Reserve Bank of India.	Nil	Nil
27	Heading 9971	Services by way of— (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.	Nil	Nil
28	Heading 9971 or Heading 9991	Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).	Nil	Nil
29	Heading 9971 or Heading 9991	Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.	Nil	Nil

Heading 9971

Heading 9991

Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).

Nil

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

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).

Nil

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.

Nil

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.

Heading 9971

Heading 9991

Services of general insurance business provided under following schemes –

Hut Insurance Scheme;
Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier

known as Integrated Rural

Development Programme);

Scheme for Insurance of Tribals;
Janata Personal Accident Policy and Gramin Accident Policy;
Group Personal Accident Policy for Self-Employed Women;
Agricultural Pumpset and Failed Well Insurance;

3276

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Nil

Nil Nil

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3277

(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).

Heading 9971

Heading 9991

Services of life insurance business

provided under following schemes-

(a) Janashree Bima Yojana;

(b) Aam Aadmi Bima Yojana;

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 Jyoti

BimaYojana;

(f) Pradhan Mantri Jan DhanYogana;

(g) Pradhan Mantri Vaya Vandan

Yojana.

Nil

Heading 9971

Heading 9991

Services by way of collection of contribution under the Atal Pension

Yojana.

Nil

Union territory.

Heading 9971

Heading 9991

contribution under any pension scheme of the State Governments.

Services by way of collection of Nil

Nil

Heading 9971

Heading 9985

Services by the following persons in respective capacities –

business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or
business facilitator or a business correspondent to an insurance company in a rural area.

Heading 9971

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,

Nil

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.

Heading 9973

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 1 April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

Heading 9973

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

Nil

Heading 9981

a total turnover of fifty lakh rupees in a

Nil

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Nil Nil

Nil

Nil Nil

Nil

Services provided by an incubatee up to Nil

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3279

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.

Heading 9982

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

thecase of special category states)

in the preceding financial year;

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.

Nil

Heading 9983

to health care of animals or birds.

Services by a veterinary clinic in relation Nil

Nil

Heading 9983

Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of-

registration required under any law for the time being in force;
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.

Heading 9983

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.

Heading 9984

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

Nil

Heading 9984

lending of books, publications or any other knowledge-enhancing content or

material.

Services of public libraries by way of Nil

Nil

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.

Nil

Heading 9985

respect of a business exhibition held outside India.

Services by an organiser to any person in Nil

Nil

Heading 9985

sporting events organised –

Nil

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Nil Nil

Nil

Services by way of sponsorship of Nil

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3281

(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;

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.

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;

pruning, cutting, harvesting, drying,

cleaning, trimming, sun drying,

(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

Nil

Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

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

Heading 9988

animals.

Services by way of slaughtering of Nil

Nil

Heading 9988

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

Heading 9988

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

Heading 9999

Services by a foreign diplomatic mission located in India.

Nil

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.

Nil

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

Heading 9991

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.

Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural

Nil

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3283

		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 1 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.	Nil	Nil
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
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	Nil	Nil

institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.

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;

fellow programme in Management;
five year integrated programme in Management.

Heading 9992

Heading 9996

Services provided to a recognised sports body by-

an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
another recognised sports body.

Heading 9992

Heading 9983

Heading 9991

Any services provided by, _

the National Skill Development Corporation set up by the Government of India;
a Sector Skill Council approved by the National Skill Development

Corporation;

(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-

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Nil Nil

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3285

		(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
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.	Nil	Nil
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.	Nil	Nil
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.	Nil	Nil
74	Heading 9993	Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.	Nil	Nil
75	Heading 9994	Services provided by operators of the common bio-medical waste treatment	Nil	Nil

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

Heading 9994

such as provision of facilities of bathroom, washrooms, lavatories, urinal

or toilets.

Services by way of public conveniences Nil

Nil

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–

as a trade union;
for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
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.

Heading 9996

Services by an artist by way of a performance in folk or classical art forms of-

music, or
dance, or
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.

Heading 9996

museum, national park, wildlife sanctuary, tiger reserve or zoo.

Services by way of admission to a Nil

Nil

Heading 9996

Services by way of training or coaching in recreational activities relating to-

arts or culture, or
sports by charitable entities registered under section 12AA of the Income- tax Act.

Nil

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Nil Nil

Nil

2. Definitions. — For the purposes of this notification, unless the context otherwise

requires,-

agricultural practices through farmer education or training;

but makes it marketable for primary market;

marketing of agricultural produce;

Heading 9996

Services by way of right to admission to-

(a) circus, dance, or theatrical performance including drama or

ballet;

award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
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.

jkti=] fgekpy izns’k] 30 twu] 2017@9 vk”kk<+] 1939

Nil Nil

3287

“advertisement ” means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;
“advocate ” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961);
“agricultural extension ” means application of scientific research and knowledge to
“agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics
“Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the
“aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
“airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
“approved vocational education course ” means, –
a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;

(l)

“banking company” has the same meaning as assigned to it in clause (a) of section 45A of

the Reserve Bank of India Act,1934(2 of 1934);

(ii)

advancement of religion , spirituality or yoga;

(iii) advancement of educational programmes or skill development relating to,-

(A)

abandoned, orphaned or homeless children;

(B)

physically or mentally abused and traumatized persons;

Arbitration and Conciliation Act, 1996 (26 of 1996);

(j)

“authorised dealer of foreign exchange” shall have the same meaning assigned to

1999 (42 of 1999);

recognised system of medicines in India as per any law for the time being in force;

name, logo or house mark of any person;

(n) “business entity” means any person carrying out business;

insurance company under the guidelines issued by the Reserve Bank of India;

Electricity (Supply) Act, 1948 (54 of 1948);

section 2 of the Electricity Act, 2003 (36 of 2003);

(r) “charitable activities” means activities relating to –

(i) public health by way of ,-

(A) care or counseling of

(I) terminally ill persons or persons with severe physical or mental disability;

(II) persons afflicted with HIV or AIDS;

(III) persons addicted to a dependence-forming substance such as narcotics drugs

or alcohol; or

infection;

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(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the

“Authorised person ” in clause (c) of section 2 of the Foreign Exchange Management Act,

(k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any

(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade

“business facilitator or business correspondent ” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an
“Central Electricity Authority ” means the authority constituted under section 3 of the
“Central Transmission Utility ” shall have the same meaning as assigned to it in clause (10) of

(B) public awareness of preventive health, family planning or prevention of HIV

(t)

“contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the

Motor Vehicles Act, 1988 (59 of 1988);

(v)

“Customs station” shall have the same meaning as assigned to it in clause (13) of section 2

of the Customs Act, 1962 (52 of 1962);

(y)

“educational institution ” means an institution providing services by way of,-

(i)

pre-school education and education up to higher secondary school or equivalent;

(ii)

education as a part of a curriculum for obtaining a qualification recognised by any law

for the time being in force;

(C)

prisoners; or

(D)

persons over the age of 65 years residing in a rural area;

(iv) preservation of environment including watershed, forests and wildlife;

(s)

“clinical establishment ” means a hospital, nursing home, clinic, sanatorium or any other

establishment to carry out diagnostic or investigative services of diseases;

(u)

“courier agency ” means any person engaged in the door-to-door transportation of time-

indirectly, to carry or accompany such documents, goods or articles;

(w)

“declared tariff” includes charges for all amenities provided in the unit of accommodation

but without excluding any discount offered on the published charges for such unit;

(x)

“distributor or selling agent” means an individual or a firm or a body corporate or other legal

sell lotteries on behalf of the Organising State;

(iii) education as a part of an approved vocational education course;

(z)

“electricity transmission or distribution utility” means the Central Electricity Authority; a

Government or, as the case may be, the State Government;

such specifications, as may be prescribed in this behalf;

of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);

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institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an

sensitive documents, goods or articles utilising the services of a person, either directly or

(given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities,

entity under law so appointed by the Organising State through an agreement to market and

State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central

(za) “e-rickshaw ” means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with

(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of section 3

(zl)

“intermediary ” has the same meaning as assigned to it in sub-section (13) of section 2 of the

Integrated Goods and Services Tax Act, 2017;

quality of public or impersonal nature;

Motor Vehicles Act, 1988 (59 of 1988);

goods by road and issues consignment note, by whatever name called;

(zf)

“governmental authority” has the same meaning as assigned to it in the Explanation to

congenital defects, developmental abnormalities, injury or trauma;

products;

(zi)

“inland waterway” means national waterways as defined in clause (h) of section 2 of the

(zj)

“insurance company” means a company carrying on life insurance business or general

insurance business;

respect of any credit facility which has not been utilised;

tribunal or authority;

the Insurance Act, 1938 (4 of 1938);

Regulations, 2005;

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(zc) “general public” means the body of people at large sufficiently defined by some common

(zd) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the

(ze) “goods transport agency” means any person who provides service in relation to transport of

clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);

(zg) “health care services” means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to

(zh) “incubatee ” means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative

Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland

water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);

(zk) “interest” means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in

(zm) “legal service ” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court,

(zn) “life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of

(zo) “life micro-insurance product” shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance)

(C)

by Central Civil Services Cultural and Sports Board;

rules made thereunder (but does not include radio taxi);

theWild Life (Protection) Act, 1972 (53 of 1972);

are required to make them workable;

whether pre-fabricated or otherwise;

(zt)

“print media” means,—

(i)

‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books

trade catalogues which are primarily meant for commercial purposes;

Books Act, 1867 (25 of 1867);

(zu)

“port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port

of 1908);

(zv)

“radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-

Global Positioning System or General Packet Radio Service;

(zw)

“recognised sporting event” means any sporting event,-

represent any district, state, zone or country;

(ii) organised –

teams or individuals represent any district, state or zone;

India or Special Olympics Bharat;

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3291

(zp) “metered cab” means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the

(zq) “national park” has the same meaning as assigned to it in clause (21) of the section 2 of

(zr) “online information and database access or retrieval services” shall have the same meaning as assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act,2017(13 of 2017);

(zs) “original works” means- all new constructions;

all types of additions and alterations to abandoned or damaged structures on land that
erection, commissioning or installation of plant, machinery or equipment or structures,

Act, 1867 (25 of 1867), but does not include business directories, yellow pages and

(ii) ‘newspaper ’ as defined in sub-section (1) of section 1 of the Press and Registration of

Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15

way radio communication with a central control office and is enabled for tracking using the

(i) organised by a recognised sports body where the participating team or individual

by a national sports federation, or its affiliated federations, where the participating
by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of

(zy)

“religious place” means a place which is primarily meant for conduct of prayers or worship

pertaining to a religion, meditation, or spirituality;

(D)

as part of national games, by Indian Olympic Association; or

(E)

under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

(zx)

“recognised sports body” means –

(i)

the Indian Olympic Association;

(ii) Sports Authority of India;

the Central Government, and its affiliate federations;

Youth Affairs of the Central Government;

Olympic Association; or

federations or bodies regulating a sport in India;

(zz)

“renting in relation to immovable property” means allowing, permitting or granting access,

(zza)

“Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of

India Act, 1934 (2 of 1934);

more than one single residential unit;

excluding-

area by the Central Government or a State Government;

Act, 1961 (25 of 1961);

wholly or principally, for residential purposes for one family;

article 279A of the Constitution,

(zzg) “specified organisation” shall mean,-

2002 (35 of 2002);

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a national sports federation recognised by the Ministry of Sports and Youth Affairs of
national sports promotion organisations recognised by the Ministry of Sports and
the International Olympic Association or a federation recognised by the International
a federation or a body which regulates a sport at international level and its affiliated

entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;

(zzb) “residential complex” means any complex comprising of a building or buildings, having

(zzc) “rural area” means the area comprised in a village as defined in land revenue records,

the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban

(zzd) “senior advocate ” has the same meaning as assigned to it in section 16 of the Advocates

(zze) “single residential unit” means a self-contained residential unit which is designed for use,

(zzf) “special category States” shall mean the States as specified in sub-clause (g) of clause (4) of

(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act,

the Motor Vehicles Act, 1988 (59 of 1988);

(Supply) Act, 1948 (54 of 1948);

section 2 of the Electricity Act, 2003 (36 of 2003);

section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

Wild Life (Protection) Act, 1972 (53 of 1972);

(zzm) “tour operator ” means any person engaged in the business of planning, scheduling,

organizing, arranging tours (which may include arrangements for accommodation,

sightseeing or other similar services) by any mode of transport, and includes any person

engaged in the business of operating tours;

Unions Act,1926(16 of 1926);

Trusts Act, 1963 (38 of 1963);

Wild Life (Protection) Act, 1972 (53 of 1972);

Life (Protection) Act, 1972 (53 of 1972).

3. Explanation .- For the purposes of this notification,-

“Heading” in the scheme of classification of services.

Table are only indicative.

This notification shall come into force on the 1 day of July, 2017.

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3293

(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of

(zzi) “State Electricity Board” means the Board constituted under section 5 of the Electricity

(zzj) “State Transmission Utility ” shall have the same meaning as assigned to it in clause (67) of

(zzk) “state transport undertaking” has the same meaning as assigned to it in clause (42) of

(zzl) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the

(zzn) “trade union” has the same meaning as assigned to it in clause (h) of section 2 of the Trade

(zzo) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port

(zzp) “wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The

(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild

Reference to “Chapter”, “Section ” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section ” and
Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the

By order,

Sd/-

Principal Secretary (E&T).

___________

93-NOTIFICATION NO. 9-2017-State Tax (Rate)

AUTHOR: admin

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