20_PPT on GST Exemptions.powerpoint presentation

Certificate course of GST
-Pune branch of WIRC of ICAI 22.07.18-
Exemption of Goods & services in GST
Presented by CA Chetan Bumb
Prepared by Kiran Sawlani

Speaker Profile
● CA passed out in Nov 2007 –
● Cost Accountant passed in 2005
● Expertize in VAT Advisory, Audit, Appeals
etc.
● Specialized in VAT implementation
● ICAI appointed Faculty for GST
● Tally Technology appointed Faculty for
GST
● Regularly writing Articles for VAT/ GST
● Conducted more than 200 GST Seminars
at various forums Like, CREDAI, MCCIA,
Timber Merchants, Chemist Think tank,
Sinnar Trade Association, Dhule Trade
Association, Akola Industries
Association, NIMA, AIMA, and other
various industries
● Author of GST Manual published by
CREDAI Maharashtra
CA Chetan Bumb
Cell 9822388900
chetan.bumb@bcsllp.in

Table of Content
 Exempt Goods Notifications
1. 2/2017-Central Tax Rate, dated 28th June, 2017
2. 28/2017 Central Tax Rate , dated 22nd Sept., 2017
3. 35/2017-Central Tax Rate, dated 13th October, 2017
4. 42/2017-Central Tax Rate, dated 14th November, 2017
5. 7/2018-Central Tax Rate, dated 25th January, 2018
 Exempt Service Notification
1. 12/2017-Central Tax Rate, dated 28th June, 2017
2. 32/2017-Central Tax Rate, dated 13th October, 2017
3. 47/2017-Central Tax Rate, dated 14th November, 2017
4. 2/2018-Central Tax Rate, dated 25th January, 2018
As per Section 2(47) of the CGST Act, 2017
“exempt supply” means supply of any goods or services or both which attracts nil rate of tax or
which may be wholly exempt from tax under section 11, or under section 6 of the Integrated
Goods and Services Tax Act, and includes non-taxable supply;
As per section 23(a) of the CGST Act, 2017
any person engaged exclusively in the business of supplying goods or
services or both that are not liable to tax or wholly exempt from tax under this Act or
under the Integrated Goods and Services Tax Act;

Reference of other Acts involved
 section 12AA of the Income-tax Act
 Advocates Act, 1961
 Aircraft Act, 1934
 Airports Authority of India Act, 1994
 Apprentices Act, 1961
 Arbitration and Conciliation Act, 1996
 Foreign Exchange Management Act,
1999
 Reserve Bank of India Act,1934
 Electricity (Supply) Act, 1948
 Electricity Act, 2003
 Motor Vehicles Act, 1988
 General Insurance Business
(Nationalisation) Act, 1972
 Haj Committee Act, 2002
 Trade Unions Act,1926
 Limited Liability Partnership Act, 2008
 Press and Registration of Books Act,
1867
 Major Port Trusts Act, 1963
 article 243 W of the Constitution
 article 243 G of the Constitution
 Inland Waterways Authority of India
Act
 Inland Vessels Act, 1917
 The Insurance Act, 1938
 The Wild Life (Protection) Act, 1972
 the Customs Act, 1962

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Description of Goods
Rate
(%)
Condition
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
“charitable activities” means activities relating to -
(i) public health by way of, -
(A) care or counselling 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
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(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;
(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;

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
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

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
As per notification no 2/2018-Central Tax Rate, dated- 25.01.18
against serial number 3, in the entry in column (3), after the words “a Governmental
Authority” the words “ or a Government Entity” shall be inserted
3 Chapter 99 Pure services (excluding works contract service
or other composite supplies involving supply of
any goods) provided to the Central
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.
Nil Nil

“Governmental Authority” means an authority or a board or any other body, - (i) set up by an
Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent.
or more participation by way of equity or control, to carry out any function entrusted to a
Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of
the Constitution.
“Government Entity” means an authority or a board or any other body including a society, trust,
corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any
Government, with 90per cent. or more participation by way of equity or control, to carry out a
function entrusted by the Central Government, State Government, Union Territory or a local
authority.”

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
As per notification no 2/2018-Central Tax Rate, dated- 25.01.18
after serial number 3 and the entries relating thereto, the following serial number and
entries shall be inserted, namely
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
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.
Nil Nil

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
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

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
As per notification no 32/2017-Central Tax Rate, dated- 13th October, 2017
in serial number 5, in column (3), for the words “governmental authority” the words “Central
Government, State Government, Union territory, local authority or Governmental Authority”
shall be substituted
5 Chapter 99 Services by a Central Government, State
Government, Union territory, local authority or
Governmental Authority by way of any activity
in relation to any function entrusted to a
Panchayat under article 243G of the
Constitution.
Nil Nil

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
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;
(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

“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.);
“business entity” means any person carrying out business;
“insurance company” means a company carrying on life insurance business or general insurance
business
“life insurance business” has the same meaning as assigned to it in clause (11) of section 2 of
the Insurance Act, 1938 (4 of 1938);
“port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts
Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);
“vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port
Trusts Act, 1963 (38 of 1963);

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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.
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 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) 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

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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 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) 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

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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:
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:
Nil NIl

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
9 Chapter 99
.,Contd
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

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
As per notification no 21/2017-Central Tax Rate, dated- 22nd August, 2017
after serial number 9 and the entries relating thereto, the following shall be inserted namely
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.
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.”;

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Condition
As per notification no 30/2017-Central Tax Rate, dated- 29th September, 2017
In the said notification, in the Table, after serial number 9A and the entries relating thereto,
the following shall be inserted, namely
9B Chapter 99 Supply of services associated with transit cargo
to Nepal and Bhutan (landlocked countries).
Nil Nil
As per notification no 32/2017-Central Tax Rate, dated- 13th October, 2017
The following entries shall be inserted
9C Chapter 99 Supply of service by a Government Entity to
territory, local authority or any person specified
by Central Government, State Government,
Union territory or local authority against
consideration received from Central
Government, State Government, Union territory
or local authority, in the form of grants.
Nil Nil

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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
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
“original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are
required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or structures,
whether pre-fabricated or otherwise;

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
after serial number 11 and the entries relating thereto, the following shall be inserted namely:-
11A Heading
9961 or
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
Nil NIl
As per notification no 47/2017-Central Tax Rate, dated- 14th November, 2017
against serial number 11A, for the entry in column (3), the following entry shall be
substituted namely
““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.”
11A Heading
9961 or
9962
“Service provided by Fair Price Shops to Central
Government, State Government or Union territory by
way of sale of food grains, kerosene, sugar, edible oil,
etc. under Public Distribution System against
consideration in the form of commission or margin.”;
Nil Nil

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
after serial number 11 and the entries relating thereto, the following shall be inserted
namely:-
11B Heading
9961 or
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
Nil Nil
As per notification no 47/2017-Central Tax Rate, dated- 14th November, 2017
the serial number 11B and the entries relating thereto, shall be omitted;

No Chapter,
Section,
Heading,
Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
12 Heading
9963 or
9972
Services by way of renting of residential dwelling for
use as residence.
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 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,-
Nil NIl

No Chapter, Section,
Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
13 Heading 9963
or
Heading 9972
or
Heading 9995
or
any other
Heading of
Section 9
(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.
Nil NIl
“religious place” means a place which is primarily meant for conduct of prayers or worship
pertaining to a religion, meditation, or spirituality
“general public” means the body of people at large sufficiently defined by some common quality
of public or impersonal nature

Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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 of a
unit of accommodation below one thousand
rupees per day or equivalent
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;
(b) non-air conditioned 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.
Nil Nil

“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;
“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 the Global
Positioning System or General Packet Radio Service;
“stage carriage” shall have the same meaning as assigned to it in clause (40) of section 2 of the
Motor Vehicles Act, 1988
“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);

Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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:
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

Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
As per notification no 2/2018-Central Tax Rate, dated- 25th January, 2018
against serial number 16, in the entry in column (3), for the words “one year”, the words
“three years” shall be substituted
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:
apply on or after the expiry of a period of three
year from the date of commencement of
operations of the regional connectivity scheme
airport as notified by the Ministry of Civil Aviation.
Nil Nil

Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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

“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 rules
made thereunder (but does not include radio taxi);
“inland waterway” means national waterways as defined in clause (h) of section 2 of the 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);
“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
such specifications, as may be prescribed in this behalf;
“vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port
Trusts Act, 1963 (38 of 1963);

Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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;
(b) by inland waterways
Nil Nil
“courier agency” means any person engaged in the door-to-door transportation of time-
sensitive documents, goods or articles utilising the services of a person, either directly or
indirectly, to carry or accompany such documents, goods or articles;
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

Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
As per notification no 2/2018-Central Tax Rate, dated- 25th January, 2018
19A Heading 9965 Services by way of transportation of goods by an
aircraft from customs station of clearance in
India to a place outside India.
Nil Nil
19B Heading 9965 Services by way of transportation of goods by a
vessel from customs station of clearance in India
to a place outside India.
Nil Nil

Heading, Group
or
Service Code
(Tariff)
Rate
(%)
Conditio
n
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;
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses
and rice; and
(g) organic manure.
Nil Nil

“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 but
makes it marketable for primary market;

Heading, Group or
Service Code (Tariff)
Rate
(%)
Conditio
n
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;
(c) goods, where consideration charged for transportation
of all such goods for a single consignee does not exceed
rupees seven hundred and fifty;
(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
“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;

Heading, Group or
Rate
(%)
Conditio
n
21
A
Heading 9965 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.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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
As per Notification 2/2018- Central Tax Rate, dated 25.01.18 against serial number 22, in the
entry in column (3), after item (b), the following itemshall be inserted, namely
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.
(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.
Nil Nil

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

Heading, Group or
Rate
(%)
Conditio
n
23 Heading 9967 Service by way of access to a road or a bridge on
payment of toll charges.
Nil Nil
As per Notification No- 32/2017-CTR, 13th Oct, 2017, the foll entries shall be inserted
23
A
Heading 9967 Service by way of access to a road or a bridge on
payment of annuity.
Nil Nil
24 Heading 9967
or 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
“electricity transmission or distribution utility” means the Central Electricity Authority; a 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 Government or, as the case
may be, the State Government;
“Central Electricity Authority” means the authority constituted under section 3 of the Electricity
(Supply) Act, 1948 (54 of 1948);
“Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of
section 2 of the Electricity Act, 2003 (36 of 2003);

Heading, Group or
Rate
(%)
Conditio
n
26 Heading 9971 Services by the Reserve Bank of India. Nil Nil
“Reserve Bank of India” means the bank established under section 3 of the Reserve Bank of
India Act, 1934 (2 of 1934);
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 authorized dealers of foreign
exchange or amongst banks and such dealers.
Nil Nil
“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 respect of
any credit facility which has not been utilised;

Heading, Group or
Rate
(%)
Conditio
n
28 Heading 9971 or
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
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, Group or
Rate
(%)
Conditio
n
As per Notification no. 2/2017-CTR, dated, 25.01.18, the foll entries shall be inserted
29
A
Heading 9971 or
9991
Services of life insurance provided or agreed to be
provided by the Naval Group Insurance Fund to
the personnel of Coast Guard under the Group
Insurance Schemes of the Central Government.
Nil Nil
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
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).
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
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.
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

Heading, Group or
Rate
(%)
Conditio
n
35 Heading 9971 or
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) [Restructured Weather Based Crop Insurance
Scheme (RWCIS)]18, approved by the Government
of India and implemented by the Ministry of
Agriculture;
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
35 Heading 9971 or
9991
., Contd
(i) Jan Arogya Bima Policy;
(j) [Pradhan Mantri Fasal Bima Yojana (PMFBY);]19
(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).
Nil NIl
“general insurance business” has the same meaning as assigned to it in clause (g) of section 3 of
the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
“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)
Regulations, 2005

Heading, Group or
Rate
(%)
Conditio
n
36 Heading 9971 or
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
Authority, having maximum amount of cover of
fifty thousand rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
Notification no 2/2018-Central Tax rate, dated 25.01.2018
against serial number 36, in the entry in column (3), in item (c), for the words “fifty
thousand”, the words “two lakhs” shall be substituted
36 Heading 9971 or
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
Authority, having maximum amount of cover of
two lakhs rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
36
A
Heading 9971
or 9991
Services by way of reinsurance of the insurance
schemes specified in serial number 35 or 36.
Nil NIl
37 Heading 9971
or 9991
Services by way of collection of contribution under
the Atal Pension Yojana.
Nil Nil
38 Heading 9971
or 9991
Services by way of collection of contribution under
any pension scheme of the State Governments
Nil Nil
39 Heading 9971
or 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

“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
insurance company under the guidelines issued by the Reserve Bank of India;
“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;
“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);
“rural area” means the area comprised in a village as defined in land revenue records, excluding-
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
area by the Central Government or a State Government;

Heading, Group or
Rate
(%)
Conditio
n
39
A
Heading 9971 Services by an intermediary of financial services
located in a multi services SEZ with International
Financial Services Centre (IFSC) status to a
customer located outside India for international
financial services in currencies other than Indian
rupees (INR).
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
39
A
Heading 9971
.,Contd
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.
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
40 Heading 9971 or
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.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
in serial number 41, for the entry in column (3), the following entry shall be substituted
namely
41 Heading 9972 Upfront amount (called as premium, salami, cost,
price, development charges or by any other name)
payable in respect of service by way of granting of
long term lease of thirty years, or more) of industrial
plots or plots for development of infrastructure for
financial business, provided by the State Government
Industrial Development Corporations or Undertakings
or by any other entity having 50 per cent. or more
ownership of Central Government, State
Government, Union territory to the industrial units or
the developers in any industrial or financial business
area
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
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 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.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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
“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 products

Heading, Group or
Rate
(%)
Conditio
n
45 Heading 9982
or
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;
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
45 Heading 9982
or
Heading 9991
..Contd
(c) a senior advocate by way of legal services to-
(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 Nil
“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);
“arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the
Arbitration and Conciliation Act, 1996 (26 of 1996);
“senior advocate” has the same meaning as assigned to it in section 16 of the Advocates Act,
1961 (25 of 1961);
“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, tribunal
or authority;
“special category States” shall mean the States as specified in sub-clause (g) of clause (4) of
article 279A of the Constitution,

Heading, Group or
Rate
(%)
Conditio
n
Notification No 2/2018-25.01.2018
against serial number 45, in the entry in column (3) the following shall be inseted
45 Heading 9982
or
Heading 9991
Services provided by-
(a) an arbitral tribunal to –
financial year;
(iii) the Central Government, State Government,
Union territory, local authority, Governmental
Authority or Government Entity;
(b) a partnership firm of advocates or an individual
as an advocate other than a senior advocate, by
way of legal services to-
(i) an advocate or partnership firm of advocates
providing legal services;
(ii) any person other than a business entity; or
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
45 Heading 9982
or
Heading 9991
..Contd
(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;
(iv) the Central Government, State Government,
Authority or Government Entity;]
(c) a senior advocate by way of legal services to-
financial year;
(iii) the Central Government, State Government,
Authority or Government Entity
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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
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

Heading, Group or
Rate
(%)
Conditio
n
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.

Heading, Group or
Rate
(%)
Conditio
n
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.
Nil Nil
52 Heading 9985 Services by an organiser to any person in respect
of a business exhibition held outside India.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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

Heading, Group or
Rate
(%)
Conditio
n
entries shall be inserted, namely: -
53
A
Heading
9985
Services by way of fumigation in a warehouse of
agricultural produce.
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
Nil Nil

Heading, Group or
Service Code
(Tariff)
Rate
(%)
Conditio
n
54 Heading 9986 (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; (agricultural
extension” means application of scientific research
and knowledge to agricultural practices through
farmer education or training;)
(g) services by any Agricultural Produce Marketing
Committee or Board or services provided by a
commission agent for sale or purchase of agricultural
produce; (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
marketing of agricultural produce;)
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
against serial number 54, in the entry in column (3), after item (g), the following item
shall be inserted, namely: -
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;
Nil NIl

Heading, Group or
Rate
(%)
Conditio
n
54 Heading 9986 (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
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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
56 Heading 9988 Services by way of slaughtering of animals. Nil Nil
57 Heading 9988
Or any other
Heading of
Section 8 and
Section 9
Services by way of pre-conditioning, pre-cooling,
ripening, waxing, retail packing, labelling of fruits
and vegetables which do not change or alter the
essential characteristics of the said fruits or
vegetables
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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 organization in respect of a
religious pilgrimage facilitated by the Ministry of
External Affairs, the Government of India, under
bilateral arrangement.
Nil Nil
“specified organization” shall mean,-
(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, 2002
(35 of 2002);

Heading, Group or
Rate
(%)
Conditio
n
against serial number 60, in the entry in column (3), the words “the Ministry of External
Affairs,” shall be omitted
60 Heading 9991 Services by a specified organisation in respect of a
religious pilgrimage facilitated by the Government
of India, under bilateral arrangement.
Nil Nil
61 Heading 9991 Services provided by the Central Government,
authority by way of issuance of passport, visa,
driving licence, birth certificate or death
certificate.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
62 Heading 9991 or
9997
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
territory or local authority under such contract.
Nil Nil
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

Heading, Group or
Rate
(%)
Conditio
n
64 Heading 9991
or
Heading 9973
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:
Provided that the exemption shall apply only to tax
payable on one time charge payable, in full
upfront or in instalments, for assignment of right
to use such natural resource.
Nil Nil
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

Heading, Group or
Rate
(%)
Conditio
n
after serial number 65 and the entries relating thereto, the following serial number and entries
shall be inserted, namely
65
A
Heading
9991
Services by way of providing information under the Right to
Information Act, 2005 (22 of 2005).
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 institution other than an institution providing
services by way of pre-school education and education up to
higher secondary school or equivalent
Nil Nil

approved vocational education course” means, -
(i) 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
(ii) 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;

Heading, Group or
Rate
(%)
Conditio
n
against serial number 66, in the entry in column (3)
66 Heading
9992
Services provided -
(a) by an educational institution to its students, faculty and
staff;
(aa) by an educational institution by way of conduct of
entrance examination against consideration in the form of
entrance fee;
(b) to an educational institution, by way of, -
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by
the Central Government, State Government or Union territory;
(iii) security or cleaning or house-keeping services performed in
such educational institution;
(iv) services relating to admission to, or conduct of examination
by, such institution
(v) supply of online educational journals or periodicals
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
66 Heading
9992
..Contd
Provided that nothing contained in [sub-items (i), (ii) and (iii) of
item (b)] shall apply to an educational institution other than an
institution providing services by way of pre-school education
and education up to higher secondary school or equivalent.
Provided further that nothing contained in sub-item (v) of item
(b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary
school or equivalent; or
(ii) education as a part of an approved vocational education
course.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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 years integrated programme in Management.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
68 Heading 9992 or
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
“recognised sports body” means –
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the
Central Government, and its affiliate federations;
(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth
Affairs of the Central Government;
(v) the International Olympic Association or a federation recognised by the International
Olympic Association; or
(vi) a federation or a body which regulates a sport at international level and its affiliated
federations or bodies regulating a sport in India;

Heading, Group or
Rate
(%)
Conditio
n
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.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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

Heading, Group or
Rate
(%)
Conditio
n
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

Heading, Group or
Rate
(%)
Conditio
n
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
“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 congenital defects,
developmental abnormalities, injury or trauma;
“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 recognised
system of medicines in India as per any law for the time being in force;

Heading, Group or
Rate
(%)
Conditio
n
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.
Nil Nil
76 Heading 9994 Services by way of public conveniences such as
provision of facilities of bathroom, washrooms,
lavatories, urinal or toilets.
Nil Nil
“clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other
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
establishment to carry out diagnostic or investigative services of diseases;

Heading, Group or
Rate
(%)
Conditio
n
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 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

Heading, Group or
Rate
(%)
Conditio
n
against serial number 77, in the entry in column (3), in item (c), for the words “five thousand”,
the words “seven thousand five hundred” shall be substituted
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 Seven thousand five hundred
rupees per month per member for sourcing of goods or
services from a third person for the common use of its
members in a housing society or a residential complex.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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
“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 name,
logo or house mark of any person;

Heading, Group or
Rate
(%)
Conditio
n
79 Heading 9996 Services by way of admission to a museum,
national park, wildlife sanctuary, tiger reserve or
zoo.
Nil Nil
“national park” has the same meaning as assigned to it in clause (21) of the section 2 of theWild
Life (Protection) Act, 1972 (53 of 1972);
tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild
Life (Protection) Act, 1972 (53 of 1972);
“wildlife sanctuary” means a sanctuary as defined in the clause (26) of the section 2 of The
Wild Life (Protection) Act, 1972 (53 of 1972);
“zoo” has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life
(Protection) Act, 1972 (53 of 1972).

Heading, Group or
Rate
(%)
Conditio
n
after serial number 79 and the entries relating thereto, the following serial number and entries
shall be inserted namely
79
A
Heading
9996
Services by way of admission to a protected monument so
declared under the Ancient Monuments and
Archaeological Sites and Remains Act 1958 (24 of 1958) or
any of the State Acts, for the time being in force.
Nil Nil
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 of the Income-tax Act.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
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.
Nil Nil
“recognised sporting event” means any sporting event,-
(i) organised by a recognised sports body where the participating team or individual represent
any district, state, zone or country;
(ii) organised -
(A) by a national sports federation, or its affiliated federations, where the participating teams or
individuals represent any district, state or zone;
(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 Central Civil Services Cultural and Sports Board;
(D) as part of national games, by Indian Olympic Association; or
(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

Heading, Group or
Rate
(%)
Conditio
n
against serial number 81, for the entry in column (3), the following entry shall be substituted,
namely: -
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;
(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.
Nil Nil

Heading, Group or
Rate
(%)
Conditio
n
In the said notification, in the Table, after serial number 81 and the entries relating thereto, the
following shall be inserted namely:-
82 Heading
9996
Services by way of right to admission to the events
organised under FIFA U-17 World Cup 2017
Nil Nil

Recommendations by,
Council Meeting on 21.07.2018
Sector –Farmers/ Agriculture/ Food Processing
1. Exempt services by way of artificial insemination of livestock (other than horses).
2. Exempt warehousing of minor forest produce in line with exemptions provided to the
agricultural produce.
3. Exempt the works of installation and commissioning undertaken by DISCOMS/ electricity
distribution companies for extending electricity distribution network up to the tube well of the
farmer/ agriculturalist for agricultural use.
Exempt services provided by FSSAI to food business operators.

Recommendations by,
Exempt services provided by Coal Mines Provident Fund Organisationto the PF subscribers
from the applicability of GST on the lines of EPFO.
Exempt supply of services by an old age home run by State / Central Government or by a
body registered under 12AA of Income Tax Act) to its residents (aged 60 years or more) against
consideration upto Rupees Twenty Five Thousand per month per member provided consideration is
inclusive of charges for boarding, lodging and maintenance
Exempt GST on the administrative fee collected by National Pension System Trust.

Recommendations by,
Exempt services provided by an unincorporated body or a non-profit entity registered under
any law for the time being in force, engaged in activities relating to the welfare of industrial or
agricultural labour or farmer; or for the promotion of trade, commerce, industry, agriculture,
art,
science, literature, culture, sports, education, social welfare, charitable activities and protection
of
environment, to own members against consideration in the form of membership fee up to an
amount of one thousand rupees per member per year
Exempt Reinsurance Services provided to specified Insurance Schemes such as Pradhan
Mantri Rashtriya Swasthya Suraksha Mission (PMRSSM) (Ayushman Bharat), funded by
Government

Recommendations by,
Exempt services provided by Government to ERCC by way of assigning the right to collect
royalty, DMFT etc. from the mining lease holders.
Exempt the guarantees given by Central/State Government/UT administration to their
undertakings/PSUs
ExemptGST on import of services by Foreign Diplomatic Missions/ UN & other
International Organizations based on reciprocity.

Recommendations by,
Exempt services supplied by an establishment of a person in India to any establishment of
that person outside India, which are treated as establishments of distinct persons in accordance
with
Explanation I in section 8 of the IGST Act provided the place of supply is outside the taxable
territory of India in accordance with section 13 of IGST Act
Extend the exemption granted on outward transportation of all
goods by air and sea by another one year i.e. up to 30th
September, 2019 as relief to the exporter of goods.

No Chapter /
Heading /
Sub-heading /
Tariff item
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks,
geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit
container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in
unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]

No Chapter /
Heading /
Sub-heading /
Tariff item
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other
than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules
or hinnies, fresh, chilled or frozen [other than frozen and put up in unit
container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or
frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than
frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, fresh, chilled or frozen [other than frozen and put up in unit
container]
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise
extracted, salted, in brine, dried or smoked [other than put up in unit
containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible
flours and meals of meat or meat offal, other than put up in unit
containers

No Chapter /
Heading /
Sub-heading /
Tariff item
As per notification no 42/2017-Central Tax Rate, dated 14th November, 2017
for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely
S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted
“8 0203,
0204,
0205,
0206,
0207,
0208,
0209
All goods, fresh or chilled
“9 0202,
0203,
0204,
0205,
0206,
0207,
0208,
0209,
0210
All goods [other than fresh or chilled] other than those put up in unit
container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable
right in a court of law is available [other than those where any
actionable claim or enforceable right in respect of such brand name has
been foregone voluntarily], subject to the conditions as in the
ANNEXURE I ]”;

The phrase “registered brand name” means, -
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999
irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of
1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force
in any other country.”.
2. This notification shall come into force with effect from the 15th day of November, 2017.
“ANNEXURE I”
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name
shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is
voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in
Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name
shall, on each such unit containers, clearly print in indelible ink, both in English and the local
language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit
containers he has foregone his actionable claim or enforceable right voluntarily.

No Chapter /
Heading /
Sub-heading /
Tariff item
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in
frozen state [other than goods falling under Chapter 3 and attracting
2.5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading
0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans,
in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic
invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or
chilled.

No Chapter /
Heading /
Sub-heading /
Tariff item
for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted,
namely and
S. Nos. 23,24 and the entries thereof shall be omitted;
21. 0304,
0306,
0307,
0308
All goods, fresh or chilled
22. 0303,
0304,
0305,
0306,
0307,
0308
All goods [other than fresh or chilled] and other than those put up in
unit container and, -
ANNEXURE I ]” ;

No Chapter /
Heading
/Tariff item
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream,
not concentrated nor containing added sugar or other sweetening matter,
excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a
registered brand name;
As per notification no 28/2017-Central Tax Rate, dated 22ND November, 2017
against serial number 27, in column (3), for the words “other than put up in unit
containers and bearing a registered brand name”, the following words, brackets and letters
27 0406 Chena or paneer other
than those put up in unit container and,-
been foregone voluntarily, subject to the conditions as in the ANNEXURE
I

No Chapter /
Heading /
Sub-heading /
Tariff item
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in unit container and bearing a
registered brand name
29. 0409 Natural honey other than those put up in unit container and,-
I

No Chapter /
Heading /
Sub-heading /
Tariff item
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of
human hair
after S. No. 30 and the entries relating thereto, the following serial number and the entries
30
A
0504 All goods, fresh or chilled

No Chapter /
Heading /
Sub-heading /
Tariff item
30
B
0504 All goods [other than fresh or chilled] other than those put up in unit
container and, -
ANNEXURE I ]” ;
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply
prepared (but not cut to shape), treated with acid or gelatinised;
powder and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks;
antlers; etc.

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and
ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or
chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh
or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
43. 0709 Other vegetables, fresh or chilled.
43
A
0710 Vegetables (uncooked or cooked by steaming or boiling in water),
frozen, other than those put up in unit container and, -
ANNEXURE I]” ;

No Chapter /
Heading /
Sub-heading /
Tariff item
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not
further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split
other than those put up in unit container and,-
I

No Chapter /
Heading /
Sub-heading /
Tariff item
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled; sago pith.
in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried”
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and
similar roots and tubers with high starch or inulin content, fresh or
chilled, dried; sago pith.

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
after S. No. 46 and the entries relating thereto, the following serial numbers and the entries
46
A.
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar
roots and tubers with high starch or inulin content, frozen, whether or not sliced
or in the form of pellets other than those put up in unit container and, -
(b) bearing a brand name on which an actionable claim or enforceable right in a
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE I]
46
B
08 Dried makhana, whether or not shelled or peeled [other than those put up in
unit container and,-
court of law is available [other than those where any actionable claim or
enforceable right in respect of such brand name has been foregone voluntarily],
subject to the conditions as in the ANNEXURE I]”;

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts
(Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios,
Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not
shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens,
fresh.

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and
satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes
(Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes,
fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries
and loganberries, black, white or red currants and gooseberries,
cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit,
Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-
apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat and meslin [other than those put up in unit container and
bearing a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered
brand name]
67. 1003 Barley [other than those put up in unit container and bearing a
registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered
brand name]

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
69. 1005 Maize (corn) [other than those put up in unit container and bearing a
70. 1006 Rice [other than those put up in unit container and bearing a registered
brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] [other than those put up in unit container and bearing a registered
brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and
bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye
flour, etc.] [other than those put up in unit container and bearing a
75. 1103 Cereal groats, meal and pellets [other than those put up in unit
container and bearing a registered brand name]

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing
a registered brand name]
78 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, in
column (3), for the words “other than those put up in unit container and bearing a
registered brand name”, the words, brackets and letters
“other than those put up in unit container and,-
court of law is available [other than those where any actionable claim or enforceable right in
respect of such brand name has been foregone voluntarily, subject to the conditions as in the
ANNEXURE I]”, shall be substituted;

No
2
Chapter /
Heading /
Sub-heading
/ Tariff item
78
A
1106 10 10 Guar Meal

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and guar gum refined split 1106 10
90], of sago or of roots or tubers of heading 0714 or of the products of
Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than
those put up in unit container and bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled
or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton
seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower
(Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango
kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
87
A
1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets”

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane,
fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground,
pressed or in the form of pellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin,
forage kale, lupines, vetches and similar forage products, whether or not
in the form of pellets.

No
2
Chapter /
Heading /
Sub-heading /
Tariff item
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
93
A
1404 90 60 coconut shell, unworked”
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
in S. No. 94, for the entry in column 3, the entry “Jaggery of all types including Cane Jaggery
(gur), Palmyra Jaggery; Khandsari Sugar” shall be substituted
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery;
Khandsari Sugar

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