(1)

(2)

(3)

(4)

(5)

1

Chapter 99

Services by an entity registered under section 12AA or 12AB {Inserted by Notification No. 7/2021- Central Tax (Rate)}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 or a Government Entity {Inserted by Notification No. 02/2018-Central Tax (Rate)}

{Omitted by Notification No. 16/2021- Central Tax (Rate)}

 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

3A

Chapter 99

Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity 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.

{Inserted by Notification No. 02/2018-Central Tax (Rate)}

{Omitted by Notification No. 16/2021- Central Tax (Rate)}

Nil

Nil

3B

Chapter 99

Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation

{Inserted by Notification No. 13/2023- Central Tax (Rate)}

Nil

Nil

4

Chapter 99

Services by Central Government, State Government, Union territory, local authority {omitted by Notification No. 14/2018- Central Tax (Rate)} 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 Central Government, State Government, Union territory, local authority or Governmental Authority {substituted by Notification No. 32/2017- Central Tax (Rate)} by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.

This was further amended by Notification No. 14/2018- Central Tax (Rate). The final entry will be as follows:

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  and the Ministry of Railways (Indian Railways) 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;

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

{Inserted by Notification No. 13/2023- Central Tax (Rate)}

 b. services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

 c. transport of goods or passengers; or

 d.  any service, other than services covered under entries (a) to (c) above, provided to business entities.

Nil

Nil

7

Chapter 99

Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) {substituted by Notification No. 21/2019- Central Tax (Rate)}

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-

(a)  services,-

(i) by the Department of Posts and the Ministry of Railways (Indian Railways) 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;

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

{Inserted by Notification No. 13/2023- Central Tax (Rate)}

   (ii)  in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

  (iii)  of transport of goods or passengers; and

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

Nil

Nil

8

Chapter 99

Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:

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

 (i) by the Department of Posts and the Ministry of Railways (Indian Railways) 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;

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

{Inserted by Notification No. 13/2023- Central Tax (Rate)}

 (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.

Nil

Nil

9

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 and the Ministry of Railways (Indian Railways) 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;

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

{Inserted by Notification No. 13/2023- Central Tax (Rate)}

(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

Nil

  9A

 Chapter 99

Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.

{Inserted by Notification No. 21/2017- Central Tax (Rate)}

Nil

Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.

9AA

Chapter 99

Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India whenever rescheduled

Inserted by Notification No. 21/2019- Central Tax (Rate)

Inserted by Notification No. 07/2017- Central Tax (Rate)

 Nil

Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020.

9AB

 Chapter 99

Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to

any of the events under AFC Women's Asia Cup 2022 to be hosted in India.

{Inserted by Notification No. 07/2021- Central Tax (Rate)}

Nil

Provided that Director (Sports), Ministry of

Youth Affairs and Sports certifies that the

services are directly or indirectly related to

any of the events under AFC Women's Asia

Cup 2022.

9B

Chapter 99

Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).

Inserted by Notification No. 30/2017- Central Tax (Rate)

Nil

Nil

9C

Chapter 99

Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.

Inserted by Notification No. 32/2017- Central Tax (Rate)

Nil

Nil

9D

Chapter 99

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.

Inserted by Notification No. 14/2018- Central Tax (Rate)

{Inserted by Notification No. 07/2021- Central Tax (Rate)}

Nil

Nil

9E

Chapter 99

Services provided by Ministry of Railways (Indian Railways) to individuals by way of –

  a.   sale of platform tickets;

  b.   facility of retiring rooms/waiting rooms;

  c.   cloak room services;

  d.   battery operated car services.

{Inserted by Notification No. 04/2024- Central Tax (Rate)}

Nil

Nil

9F

Chapter 99

Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways).

{Inserted by Notification No. 04/2024- Central Tax (Rate)}

Nil

Nil

9G

Chapter 99

Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.

{Inserted by Notification No. 04/2024- Central Tax (Rate)}

Nil

Nil

10

Heading 9954

Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.

Nil

Nil

10A

Heading 9954

Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.

Inserted by Notification No. 14/2018- Central Tax (Rate)

Nil

Nil

11

Heading 9954

Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.

Nil

Nil

11A

Heading 9961

or

Heading 9962

Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.

Inserted by Notification No. 21/2017- Central Tax (Rate)

Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin

{substituted by Notification No. 47/2017- Central Tax (Rate)} 

Nil

Nil

11B

Heading 9961

or

Heading 9962

Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.

Inserted by Notification No. 21/2017- Central Tax (Rate)

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

12

Heading 9963 or

Heading 9972

{Omitted by Notification No. 04/2024- Central Tax (Rate)}

Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person

{Inserted  by Notification No. 04/2022- Central Tax (Rate)}

Explanation -For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –

(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

(ii) such renting is on his own account and not that of the proprietorship concern.

{Inserted  by Notification No. 15/2022- Central Tax (Rate)}

Explanation 1 -For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –

(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and

(ii) such renting is on his own account and not that of the proprietorship concern.

Explanation 2.- Nothing contained in this entry shall apply to-

(a) accommodation services for students in student residences;

(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.

{Inserted by Notification No. 04/2024- Central Tax (Rate)}

Nil

Nil

12A

Heading 9963

Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days.

{Inserted by Notification No. 04/2024- Central Tax (Rate)}

Nil

Nil

13

Heading 9963 or

Heading 9972 or

Heading 9995 or

any other Heading of Section 9

Services by a person by way of-

     a.  conduct of any religious ceremony;

   b.  renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA or 12AB {Inserted by Notification No. 07/2021- Central Tax (Rate)}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 areten thousand rupees or more per month.

Nil

Nil

14

Heading 9963

Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff value of supply {substituted by Notification No. 14/2018- Central Tax (Rate)} of a unit of accommodation below or equal to {inserted by Notification No. 21/2019- Central Tax (Rate)} one thousand rupees per day or equivalent.

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

15

Heading 9964

Transport of passengers, with or without accompanied belongings, by –

  a.   air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;

(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;”;

{Sustituted by Notification No. 04/2022- Central Tax (Rate)}

    b.   non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or

   c.  stage  carriage  other  than  air- conditioned stage carriage

Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017)

 Inserted by Notification No. 16/2021- Central Tax (Rate)

Nil

Nil

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 three years {substituted by Notification No. 02/2018- Central Tax (Rate)} 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—

1. a. railways in a class other than—
   1.  i. first class; or
   2. ii. an air-conditioned coach;
2. b.  metro, monorail or tramway;
3.  c. inland waterways;
4. d. public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
5. e. metered  cabs  or  auto  rickshaws (including e-rickshaws).

Provided that nothing contained in item (e) above shall apply to services supplied through an electronic

commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act,

  2017 (12 of 2017).

 {Inserted by Notification No. 16/2021- Central Tax (Rate)}

Nil

Nil

18

Heading 9965

Services by way of transportation of goods-

1.  a. by road except the services of—
   1.  i. a goods transportation agency;
   2. ii.  a courier agency;
2. b.  by inland waterways.

  “Explanation. - Nothing contained in this entry shall apply to:

(i) local delivery services provided by an Electronic Commerce Operator; or

(ii) local delivery services provided through an Electronic Commerce Operator.”;

{ Inserted by Notification No16/2025- Central Tax (Rate)}

Nil

Nil

19

Heading 9965

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

Nil

Nil

19A

Heading 9965

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

Inserted by Notification No. 02/2018- Central Tax (Rate)

Nil

Nothing contained in this serial number shall apply after the 30th day of September, 2018 2019. {substituted by Notification No. 02/2018- Central Tax (Rate)}

Nothing contained in this serial number shall apply after the 30th day of September, 2018 2019 2020. {substituted by Notification No. 21/2019- Central Tax (Rate)}

Nothing contained in this serial number shall apply after the 30th day of September, 2018 2019 2020 2021.

2022 {substituted by Notification No. 04/2020- Central Tax (Rate)}

{substituted by Notification No. 07/2021- Central Tax (Rate)}

19B

Heading 9965

Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.

Inserted by Notification No. 02/2018- Central Tax (Rate)

Nil

Nothing contained in this serial number shall apply after the 30th day of September, 2018 2019. {substituted by Notification No. 02/2018- Central Tax (Rate)}

Nothing contained in this serial number shall apply after the 30th day of September, 2018 2019 2020. {substituted by Notification No. 21/2019- Central Tax (Rate)}

Nothing contained in this serial number shall apply after the 30th day of September, 2018 2019 2020 2021. {substituted by Notification No. 04/2020- Central Tax (Rate)} Nothing contained in this serial number shall apply after the 30th day of September, 2018 2019 2020 2021. {substituted by Notification No. 04/2020- Central Tax (Rate)}

19C

9965

Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited. 

Satellite launch services.

Inserted by Notification No. 05/2020- Central Tax (Rate)

{Substituted by Notification No. 07/2023- Central Tax (Rate)}

Nil

Nil

20

Heading 9965

Services by way of transportation by rail or a vessel from one place in India to another of the following goods –

 a. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

 b.  defence or military equipments;

 c. newspaper or magazines registered with the Registrar of Newspapers;

 d.  railway equipments or materials;

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

  e.  agricultural produce;

 h. milk, salt and food grain including flours, pulses and rice; and

  g.   organic manure.

Nil

Nil

21

Heading 9965 or

Heading 9967

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

  a.  agricultural produce;

  b.   goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

{Omitted  by Notification No. 04/2022- Central Tax (Rate)}

   c.     goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty

{Omitted  by Notification No. 04/2022- Central Tax (Rate)}

   d.    milk, salt and food grain including flour, pulses and rice;

   e.  organic manure;

 f. newspaper or magazines registered with the Registrar of Newspapers;

 g.    relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

 h.  defence or military equipments.

Nil

Nil

21A

Heading 9965 or

Heading 9967

Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: -

(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or

(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(c) any Co-operative Society established by or under any law for the time being in force; or

(d) any body corporate established, by or under any law for the time being in force; or

(e) any partnership firm whether registered or not under any law including association of persons;

(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.

Inserted by Notification No. 32/2017- Central Tax (Rate)

Nil

Nil

21B

Heading 9965 or Heading 9967

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

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services.

Inserted by Notification No. 28/2018- Central Tax (Rate)

Nil

Nil

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

(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or

Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.

{Inserted by Notification No. 13/2019- Central Tax (Rate)}

   b.   to a goods transport agency, a means of transportation of goods.

   (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.

Inserted by Notification No. 02/2018- Central Tax (Rate)

Nil

Nil

23

Heading 9967

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

Nil

Nil

23A

Heading 9967

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

Inserted by Notification No. 32/2017- Central Tax (Rate)

{Omitted  by Notification No. 15/2022- Central Tax (Rate)}

Nil

Nil

24

Heading 9967 or

Heading 9985

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

Nil

Nil

24A

Heading 9967 or Heading 9985

Services by way of warehousing of minor forest produce.

Inserted by Notification No. 14/2018- Central Tax (Rate)

Nil

Nil

24B

Heading 9967 or Heading 9985

Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.

Inserted by Notification No. 21/2019- Central Tax (Rate)

Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.

{Substituted by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

 24C

Chapter 9968

Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams).

{Inserted  by Notification No. 04/2022- Central Tax (Rate)}

Nil

 Nil

25

Heading 9969

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

Nil

Nil

25A

Heading 9969 or Heading 9986

Supply of services by way of providing metering equipment on rent, testing for meters/transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution  transmission or distribution of electricity provided by electricity transmission and distribution utilities to their consumers.

{Inserted by Notification No. 08/2024- Central Tax (Rate)}

{Substituted by Notification No. 06/2025- Central Tax (Rate)}

Nil

Nil

26

Heading 9971

Services by the Reserve Bank of India.

{Omitted  by Notification No. 04/2022- Central Tax (Rate)}

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

Nil

Nil

(other than interest involved in credit card services);

(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.

27A

Heading 9971

Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY).

Inserted by Notification No. 28/2018- Central Tax (Rate)

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

29A

Heading 9971 or

Heading 9991

Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.

Inserted by Notification No. 02/2018- Central Tax (Rate)

Nil

Nil

29B

Heading 9971 or

Heading 9991

Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.

Inserted by Notification No. 21/2019- Central Tax (Rate)

Nil

Nil

30

Heading 9971 or

Heading 9991

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

Nil

Nil

31

Heading 9971

Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).

Nil

Nil

31A

Heading 9971 Or Heading 9991

Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).

Inserted by Notification No. 14/2018- Central Tax (Rate)

Nil

Nil

31B

Heading 9971 Or Heading 9991

Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.

Inserted by Notification No. 14/2018- Central Tax (Rate)

Nil

Nil

32

Heading 9971

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

{Omitted  by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

33

Heading 9971

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

{Omitted  by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

34

Heading 9971

Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.

Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.

Nil

Nil

34A

Heading 9971

Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) banking companies and by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.

Inserted by Notification No. 14/2018- Central Tax (Rate)

Inserted by Notification No. 28/2018- Central Tax (Rate)

Nil

Nil

35

Heading 9971 or

Heading 9991

Services of general insurance business provided under following schemes –

 a.  Hut Insurance Scheme;

 b.     Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural              Development Programme);

 c.  Scheme for Insurance of Tribals;

 d.  Janata Personal Accident Policy and Gramin Accident Policy;

 e.  Group Personal Accident Policy for Self-Employed Women;

 f.   Agricultural Pumpset and Failed Well Insurance;

 g.  premia collected on export credit insurance;

 h.  Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme Restructured Weather Based Crop Insurance Scheme (RWCIS) {substituted by Notification No. 21/2017- Central Tax (Rate)}  , 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)

Pradhan Mantri Fasal BimaYojana (PMFBY) {substituted by Notification No. 21/2017- Central Tax (Rate)}  ;

 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;

Nil

Nil

 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).

(r) Bangla Shasya Bima {Inserted by Notification No. 21/2019- Central Tax (Rate)}

36

Heading 9971 or

Heading 9991

Services of life insurance business provided under following schemes-

  a.  Janashree Bima Yojana;

  b.  Aam Aadmi Bima Yojana;

  c. Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand two lakhs {substituted by Notification No. 02/2018 - Central Tax (Rate)}   rupees;

 d.  Varishtha Pension BimaYojana;

 e.  Pradhan Mantri Jeevan JyotiBimaYojana;

  f.  Pradhan Mantri Jan DhanYogana;

 g.  Pradhan Mantri Vaya Vandan Yojana.

Nil

Nil

36A

Heading 9971 or

Heading 9991

Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36.

Inserted by Notification No. 02/2018- Central Tax (Rate)

 This was further amended by Notification No. 14/2018- Central Tax (Rate). Final text of entry is as follows:

Services by way of reinsurance of the insurance schemes specified in serial number 35 or 36 or 40.

Nil

Nil

36B

Heading

9971

or

Heading

9991

Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles

Inserted by Notification No. 06/2025- Central Tax (Rate)

Nil

Nil

36C

Heading 9971

Services of life insurance business provided by an insurer to the insured, where the insured is not a group.

[Please refer to clause (zfb) in para 2]

Explanation: For the removal of doubts, it is hereby clarified that:

a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.

b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance.

{Inserted by Notification No. 16/2025 Central Tax (Rate)}

Nil

Nil

36D

Heading 9971

Services of health insurance business provided by an insurer to the insured, where the insured is not a group.

[Please refer to clause (zfb) in para 2]

Explanation: For the removal of doubts, it is hereby clarified that:

a. This exemption shall apply to a contract of insurance where the insured is an individual, or an

individual and family of the said individual.

b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance

{Inserted by Notification No. 16/2025 Central Tax (Rate)}

Nil

Nil

36E

Heading 9971

Reinsurance of the insurance services specified in serial numbers 36C or 36D.

{Inserted by Notification No. 16/2025 Central Tax (Rate)}

Nil

Nil

37

Heading 9971 or

Heading 9991

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

Nil

Nil

38

Heading 9971 or

Heading 9991

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

Nil

Nil

39

Heading 9971 or

Heading 9985

Services by the following persons in respective capacities –

 a. business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;

  b.    any person as an intermediary to    a business facilitator or a business correspondent with respect to services mentioned in entry (a); or

 c. business  facilitator  or  a  business correspondent to an insurance company in a rural area.

Nil

Nil

39A

Heading 9971

Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).

Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-

(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or

(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or

(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or

(iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.

Inserted by Notification No. 02/2018- Central Tax (Rate)

Nil

Nil

40

Heading 9971 or

Heading 9991

Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.

Nil

Nil

41

Heading 9972

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

Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 20 {substituted by Notification No. 28/2019- Central Tax (Rate)} per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.

{substituted by Notification No. 32/2017- Central Tax (Rate)}

Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 20 {substituted by Notification No. 28/2019- Central Tax (Rate)} per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory

Inserted by Notification No. 23/2018- Central Tax (Rate)

Nil

Nil

Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area:

Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard:

Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever, the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and severally liable to pay such amount of central tax, as would have been payable on the upfront amount charged for the long term lease of the plots but for the exemption contained herein, along with the applicable interest and penalty:

Provided also that the lease agreement entered into by the original lessor with the original lessee or subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the central tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.

{substituted by Notification No. 28/2019- Central Tax (Rate)}

41A

Heading 9972

Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:

[GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project )

Inserted by Notification No. 04/2019- Central Tax (Rate)

Nil

Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, as is attributable to the residential apartments, which remain un-booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner –

[GST payable on TDR or FSI (including additional FSI) or both for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project)

Provided further that tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation The liability to pay central tax on the said portion of the development rights or FSI, or both, calculated as above, shall arise on the date of completion or first occupation of the project, as the case may be, whichever is earlier.

41B

Heading 9972

Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under:

[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project).

Inserted by Notification No. 04/2019- Central Tax (Rate)

Nil

Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner -

[GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupation ÷ Total carpet area of the residential apartments in the project);

Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation. The liability to pay central tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be.

42

Heading 9973 or

Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

Nil

Nil

43

Heading 9973

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

{Omitted by Notification No. 07/2021- Central Tax (Rate)}

Nil

Nil

44

Heading 9981

Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-

 a. the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

 b.  a period of three years has not elapsed from  the  date  of  entering  into  an agreement as an incubatee.

Nil

Nil

44A

Heading 9981

Research and development services against consideration received in the form of grants supplied by –

(a) a Government Entity; or

(b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.

{Inserted by Notification No. 08/2024- Central Tax (Rate)}

Nil

Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the

Income Tax Act, 1961 is so notified at the time of supply of the research and development service.

45

Heading 9982 or

Heading 9991

Services provided by-

1. a.  an arbitral tribunal to –
   1. i.   any person other than a business entity; or
   2.   ii.       a business entity with an

Nil

Nil

aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) {substituted by Notification No. 21/2019- Central Tax (Rate)};

(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Inserted by Notification No. 02/2018- Central Tax (Rate)

2.  b.  a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
   1. i. an advocate or partnership firm of advocates providing legal services;
   2. ii.   any person other than a business entity; or
   3. iii.  a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) {substituted by Notification No. 21/2019- Central Tax (Rate)};

  (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Inserted by Notification No. 02/2018- Central Tax (Rate)

3. c. a senior advocate by way of legal services to-
   1. 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 such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) {substituted by Notification No. 21/2019- Central Tax (Rate)}.

(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Inserted by Notification No. 02/2018- Central Tax (Rate)

46

Heading 9983

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

Nil

Nil

47

Heading 9983 or

Heading 9991

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

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

 b.   testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large,  including  fire  license,  required under any law for the time being in force.

Nil

Nil

47A

Heading 9983 or Heading 9991

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.

Inserted by Notification No. 14/2018- Central Tax (Rate)

{Omitted by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

48

Heading 9983 or any other Heading  of

Chapter 99

Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National  Science  and  Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio- incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.

Nil

Nil

49

Heading 9984

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

Nil

Nil

50

Heading 9984

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

Nil

Nil

51

Heading 9984

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

{Omitted  by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

52

Heading 9985

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

Nil

Nil

 52A

Heading 9985

Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India:

Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:

Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.

Explanation. - “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

Illustrations:

A tour operator provides a tour operator service to a foreign tourist as follows: -

(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50%

of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);

(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-);

(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-).

Nil

Nil

53

Heading 9985

Services by way of sponsorship of sporting events organised -

 a.  by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;

 b. by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

 c. by the Central Civil Services Cultural and Sports Board;

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

  e.  under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.

Nil

Nil

53A

Heading 9985

Services by way of fumigation in a warehouse of agricultural produce.

Inserted by Notification No. 02/2018- Central Tax (Rate)

Omitted by Notification No. 04/2022 Central Tax (Rate)

Nil

Nil

54

Heading 9986

Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

 a. agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

    b.  supply of farm labour;

 c. processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

 d.  renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

 e.  loading, unloading, packing, storage or warehousing of agricultural produce;

 f.  agricultural extension services;

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

  h.  services by way of fumigation in a  warehouse of agricultural produce.

     { Inserted by Notification No. 02/2018- Central Tax (Rate)}

      { Omitted by Notification No. 04/2022 Central Tax (Rate)}

Nil

Nil

55

Heading 9986

Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

Nil

Nil

55A

Heading 9986

Services by way of artificial insemination of livestock (other than horses).

Inserted by Notification No. 14/2018- Central Tax (Rate)

Nil

Nil

56

Heading 9988

Services by way of slaughtering of Animals

Omitted by Notification No. 04/2022 Central Tax (Rate)

Nil

Nil

57

Heading 9988

       or

 any other

Services by way of pre-conditioning, pre- cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do  not  change  or  alter  the  essential characteristics of the said fruits or vegetables.

Nil

Nil

Heading   of Section 8 and

Section 9

58

Heading 9988 or

Heading 9992

Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.

Nil

Nil

59

Heading 9999

Services by a foreign diplomatic mission located in India.

Nil

Nil

60

Heading 9991

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs Omitted by Notification No. 02/2018- Central Tax (Rate), the Government of India, under bilateral arrangement.

Nil

Nil

61

61A

Heading 9991

 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.

Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States

{Inserted by Notification No. 04/2020- Central Tax (Rate)}

Nil

Nil

Nil

 Nil

62

Heading 9991

          or

Heading 9997

Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government,  Union  territory  or  local authority under such contract.

Nil

Nil

63

Heading 9991

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.

Nil

Nil

64

Heading 9991

          or

Heading 9973

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016:

Nil

Nil

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

65

Heading 9991

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

Nil

Nil

65A

Heading 9991

Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).

Inserted by Notification No. 02/2018- Central Tax (Rate)

Nil

Nil

65B

Heading 9991 or any other Heading

Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.

Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.

Inserted by Notification No. 14/2018- Central Tax (Rate)

Nil

Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and

where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;

66

Heading 9992          or

Heading 9963

Inserted by Notification No. 28/2018- Central Tax (Rate)

Services provided -

1.  a.by an educational institution to its students, faculty and staff;

(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee

{Inserted by Notification No. 02/2018- Central Tax (Rate)}

2. b.  to an educational institution, by way of,-
   1. i.transportation of students, faculty and staff;
   2. ii. catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
   3. iii. security or cleaning or house- keeping services performed in such educational institution;
   4. iv. services relating to admission to, or conduct of examination by, such institution; upto higher secondary {Omitted by Notification No. 02/2018- Central Tax (Rate)}

    (v) supply of online educational journals or periodicals; {Inserted by Notification No. 02/2018- Central Tax (Rate)}

 Provided that nothing contained in entry (b) sub-items (i), (ii) and (iii) of item (b) {substituted by Notification No. 02/2018- Central Tax (Rate)} shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.

Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-

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

(ii) education as a part of an approved vocational education course.

{Inserted by Notification No. 02/2018- Central Tax (Rate)}

Nil

Nil

66A

Heading 9992

Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity.

{Inserted by Notification No. 08/2024- Central Tax (Rate)}

Nil

Nil

67

Heading 9992

Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by  way  of  the  following  educational programmes, except Executive Development Programme: -

 a.two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;

 b.  fellow programme in Management;

 c.  five year integrated programme in Management.

Omitted by Notification No. 28/2018- Central Tax (Rate)

Nil

Nil

68

Heading 9992

          or

Heading 9996

Services provided to a recognised sports body by-

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

   b.  another recognised sports body.

Nil

Nil

69

Heading 9992 or

Heading  9983 or

Heading 9991

Any services provided by, _

 a. the National Skill Development Corporation set up by the Government of India;

 b. a Sector Skill Council approved by the National Skill Development Corporation;

 c.  an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;

 d. a training partner approved by the National Skill Development Corporation or the Sector Skill Council,

in relation to-

  i. the National Skill Development Programme implemented by the National Skill Development Corporation; or

  ii.  a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or

   iii.  any other Scheme implemented by the   National   Skill   Development Corporation.

Any services provided by –

(a) the National Skill Development Corporation set up by the Government of India;

(b) the National Council for Vocational Education and Training;

(c) an Awarding Body recognized by the National Council for Vocational Education and Training;

(d) an Assessment Agency recognized by the National Council for Vocational Education and Training;

(e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to-

(i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or

Nil

Nil”

(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or

(iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package.

(f) a training partner approved by the National Skill Development Corporation

{Substitute by Notification No. 08/2024- Central Tax (Rate)}

{Inserted by Notification No. 06/2025- Central Tax (Rate)}

Nil

Nil

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.

National Council for Vocational Education and Training

{Substituted by Notification No. 08/2024- Central Tax (Rate)}

Nil

Nil

72

Heading 9992

Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the total expenditure is borne by the Central Government,  State Government, Union territory administration.

{inserted by Notification No. 07/2021- Central Tax (Rate)}

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.

Omitted by Notification No. 04/2022 Central Tax (Rate)

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.

Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services

Inserted by Notification No. 04/2022 Central Tax (Rate)

Nil

Nil

74A

Heading 9993

Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA or 12AB of the Income tax Act, 1961 (43 of 1961).

{inserted by Notification No. 07/2021- Central Tax (Rate)}

Nil

Nil

75

Heading 9994

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

 Omitted by Notification No. 04/2022 Central Tax (Rate)

Nil

Nil

76

Heading 9994

Services by way of public conveniences such as provision of facilities of

Nil

Nil

bathroom, washrooms, lavatories, urinal or toilets.

77

Heading 9995

Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –

  a.  as a trade union;

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

   c.  up to an amount of five thousand seven thousand five hundred {substituted by Notification No. 02/2018- Central Tax (Rate)}

   d.  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.

Nil

Nil

77A

Heading 9995

Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-

(i) activities relating to the welfare of industrial or agricultural labour or farmers; or

(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.

Inserted by Notification No. 14/2018- Central Tax (Rate)

Nil

Nil

78

Heading 9996

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

  a.  music, or

  b.  dance, or

  c.  theatre,

if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.

Nil

Nil

79

Heading 9996

Services by way of admission to a museum, national park, wildlife

sanctuary, tiger reserve or zoo.

Nil

Nil

79A

Heading 9996

Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force.

Inserted by Notification No. 47/2017- Central Tax (Rate)

Nil

Nil

80

Heading 9996

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

   a.  arts or culture, or

   b.  sports by charitable entities registered under section 12AA or 12AB of the Income-tax Act.

 {Inserted  by Notification No. 07/2021- Central Tax (Rate)}

Services by way of training or coaching in-

(a) recreational activities relating to arts or culture, by an individual, or

(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act

 {inserted by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

81

Heading 9996

Services by way of right to admission to-

 a.  circus, dance,  or     theatrical performance including drama or ballet;

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

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

Services by way of right to admission to-

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

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

(c) recognised sporting event;

(d) planetarium,

where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person. {substituted by Notification No. 02/2018- Central Tax (Rate)}

Nil

Nil

82

Chapter 9996

Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.

{Inserted by Notification No. 25/2017- Central Tax (Rate)}

Nil

Nil

82A

Heading 9996

Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 “[whenever rescheduled].

{Inserted by Notification No. 21/2019- Central Tax (Rate)}

 {Inserted by Notification No. 04/2022- Central Tax (Rate)}

Nil

Nil

82B

Heading 9996

Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022

{Inserted by Notification No. 07/2021- Central Tax (Rate)}

Nil

Nil

Annexure: Scheme of Classification of Services

S.No.

Chapter, Section, Heading or

Group

Service Code (Tariff)

Service Description

(1)

(2)

(3)

(4)

1

Chapter 99

All Services

2

Section 5

Construction Services

3

Heading 9954

Construction services

4

Group 99541

Construction services of buildings

5

995411

Construction services of single dwelling or multi dwelling or multi- storied residential buildings

6

995412

Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like

7

995413

Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings

8

995414

Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service

stations, theatres and other similar buildings

9

995415

Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar

buildings

10

995416

Construction services of other buildings nowhere else classified

11

995419

Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered

above

12

Group 99542

General construction services of civil engineering works

13

995421

General construction services of highways, streets, roads, railways

and airfield runways, bridges and tunnels

14

995422

General construction services of harbours, waterways, dams, water

mains and lines, irrigation and other waterworks

15

995423

General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer

stations and related works

16

995424

General construction services of local water and sewage pipelines,

electricity and communication cables and related works

17

995425

General construction services of mines and industrial plants

18

995426

General Construction services of Power Plants and its related

infrastructure

19

995427

General  construction  services  of  outdoor  sport  and  recreation

facilities

20

995428

General construction services of other civil engineering works

nowhere else classified

21

995429

Services  involving  repair,  alterations,  additions,  replacements,

renovation, maintenance or remodeling of the constructions covered above

22

Group 99543

Site preparation services

23

995431

Demolition services

24

995432

Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling

and boring and core extraction, digging of trenches

25

995433

Excavating and earthmoving services

26

995434

Water well drilling services and septic system installation services

27

995435

Other site preparation services nowhere else classified

28

995439

Services  involving  repair,  alterations,  additions,  replacements,

maintenance of the constructions covered above

29

Group 99544

Assembly and erection of prefabricated constructions

30

995441

Installation, assembly and erection services of prefabricated buildings

31

995442

Installation, assembly and erection services of other prefabricated

structures and constructions

32

995443

Installation services of all types of street furniture (such as bus

shelters, benches, telephone booths, public toilets, and the like)

33

995444

Other assembly and erection services nowhere else classified

34

995449

Services  involving  repair,  alterations,  additions,  replacements,

maintenance of the constructions covered above

35

Group 99545

Special trade construction services

36

995451

Pile driving and foundation services

37

995452

Building framing and roof framing services

38

995453

Roofing and waterproofing services

39

995454

Concrete services

40

995455

Structural steel erection services

41

995456

Masonry services

42

995457

Scaffolding services

43

995458

Other special trade construction services nowhere else classified

44

995459

Services  involving  repair,  alterations,  additions,  replacements,

maintenance of the constructions covered above

45

Group 99546

Installation services

46

995461

Electrical installation services including Electrical wiring and fitting

services, fire alarm installation services, burglar alarm system installation services

47

995462

Water plumbing and drain laying services

48

995463

Heating, ventilation and air conditioning equipment installation

services

49

995464

Gas fitting installation services

50

995465

Insulation services

51

995466

Lift and escalator installation services

52

995468

Other installation services nowhere else classified

53

995469

Services  involving  repair,  alterations,  additions,  replacements,

maintenance of the installations covered above

54

Group 99547

Building completion and finishing services

55

995471

Glazing services

56

995472

Plastering services

57

995473

Painting services

58

995474

Floor and wall tiling services

59

995475

Other floor laying, wall covering and wall papering services

60

995476

Joinery and carpentry services

61

995477

Fencing and railing services

62

995478

Other building completion and finishing services nowhere else

classified

63

995479

Services  involving  repair,  alterations,  additions,  replacements,

maintenance of the completion/finishing works covered above

64

Section 6

Distributive Trade Services ; Accommodation, Food and Beverage  Service;  Transport  Services;  Gas  and  Electricity

Distribution Services

65

Heading 9961

Services in wholesale trade

66

Group 99611

67

996111

Services provided for a fee or commission or on contract basis on wholesale trade

68

Heading 9962

Services in retail trade

69

Group 99621

70

996211

Services provided for a fee or commission or on contract basis on

retail trade

71

Heading 9963

Accommodation, food and beverage services

72

Group 99631

Accommodation services

73

996311

Room or unit accommodation services provided by Hotels, Inn, Guest

House, Club and the like

74

996312

Camp site services

75

996313

Recreational and vacation camp services

76

Group 99632

Other accommodation services

77

996321

Room or unit accommodation services for students in student residences

78

996322

Room or unit accommodation services provided by Hostels, Camps,

Paying Guest and the like

79

996329

Other room or unit accommodation services nowhere else classified

80

Group 99633

Food, edible preparations, alcoholic and non-alcoholic beverages serving services

81

996331

Services provided by restaurants, cafes and similar eating facilities

including takeaway services, room services and door delivery of food

82

996332

Services provided by Hotels, Inn, Guest House, Club and the like

including room services, takeaway services and door delivery of food

83

996333

Services provided in canteen and other similar establishments

84

996334

Catering Services in exhibition halls, events, marriage halls and other

outdoor/indoor functions

85

996335

Catering services in trains, flights and the like

86

996336

Preparation or supply services of food, edible preparations, alcoholic

and non-alcoholic beverages to airlines and other transportation operators

87

996337

Other contract food services

88

996339

Other food,  edible  preparations,  alcoholic and  non-alcoholic

beverages serving services nowhere else classified

89

Heading 9964

Passenger transport services

90

Group 99641

Local transport and sightseeing transportation services of passengers

91

996411

Local land transport services of passengers by railways, metro,

monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

92

996412

Taxi services including radio taxi and other similar services

93

996413

Non-scheduled local bus and coach charter services

94

996414

Other land transportation services of passengers

95

996415

Local water transport services of passengers by ferries, cruises and

the like

96

996416

Sightseeing transportation services by rail, land, water and air

97

996419

Other local transportation services of passengers nowhere else

classified

98

Group 99642

Long-distance transport services of passengers

99

996421

Long-distance transport services of passengers through rail network

by railways, metro and the like

100

996422

Long-distance transport services of passengers through road by bus,

car, non-scheduled long distance bus and coach services, stage carriage and the like

101

996423

Taxi services including radio taxi and other similar services

102

996424

Coastal and transoceanic (overseas) water transport services of

passengers by Ferries, Cruise Ships and the like

103

996425

Domestic/ international scheduled air transport services of passengers

104

996426

Domestic/ international non-scheduled air transport services of

passengers

105

996427

Space transport services of passengers

106

996429

Other long-distance transportation services of passengers nowhere

else classified

107

Heading 9965

Goods Transport Services

108

Group 99651

Land transport services of Goods

109

996511

Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or

any other vehicles

110

996512

Railway transport services of Goods including letters, parcels, live

animals, household and office furniture, intermodal containers, bulk cargo and the like

111

996513

Transport services of petroleum and natural gas, water, sewerage and

other goods via pipeline

112

996519

Other land transport services of goods nowhere else classified

113

Group 99652

Water transport services of goods

114

996521

Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships

and the like

115

996522

Inland water transport services of goods by refrigerator vessels,

tankers and other vessels

116

Group 99653

Air and space transport services of goods

117

996531

Air transport services of letters and parcels and other goods

118

996532

Space transport services of freight

119

Heading 9966

Rental services of transport vehicles with or without operators

120

Group 99660

Rental services of transport vehicles with or without operators

121

996601

Rental services of road vehicles including buses, coaches, cars, trucks

and other motor vehicles, with or without operator

122

996602

Rental services of water vessels including passenger vessels, freight

vessels and the like with or without operator

123

996603

Rental services of aircraft including passenger aircrafts, freight

aircrafts and the like with or without operator

124

996609

Rental services of other transport vehicles nowhere else classified

with or without operator

125

Heading 9967

Supporting services in transport

126

Group 99671

Cargo handling services

127

996711

Container handling services

128

996712

Customs house agent services

129

996713

Clearing and forwarding services

130

996719

Other cargo and baggage handling services

131

Group 99672

Storage and warehousing services

132

996721

Refrigerated storage services

133

996722

Bulk liquid or gas storage services

134

996729

Other storage and warehousing services

135

Group 99673

Supporting services for railway transport

136

996731

Railway pushing or towing services

137

996739

Other supporting services for railway transport nowhere else classified

138

Group 99674

Supporting services for road transport

139

996741

Bus station services

140

996742

Operation services of national highways, state highways,

expressways, roads and streets; bridges and tunnel operation services

141

996743

Parking lot services