SAC CODE FOR GST

SAC Code

Description of Services

Rate (%)

99

Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.

Nil

99

Services by way of transfer of a going concern, as a whole or an independent part thereof.

Nil

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

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

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

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

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

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

99

Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to - (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.

Nil

99

Services received from a provider of service located in a non taxable territory by – (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or (c) a person located in a non-taxable territory: Provided that the exemption shall not apply to – (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.

Nil

99

Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.

Nil

99

Services provided to the United Nations or a specified international organization is exempt by way of refund.

Nil

99

Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund.

Nil

99

Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service

Nil

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

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

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

9954

Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount charged for such supplies)

12 - with no refund of accumulated ITC

9954

Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act

18

995411

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

18

995412

Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc

18

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

18

995414

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

18

995415

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

18

995416

Construction Services of other buildings n.e.c

18

995419

Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.

18

995421

General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels

18

995422

General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks

18

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.

18

995424

General construction services of local water & sewage pipelines, electricity and communication cables & related works

18

995425

General construction services of mines and industrial plants

18

995426

General Construction services of Power Plants and its related infrastructure

18

995427

General construction services of outdoor sport and recreation facilities

18

995428

General construction services of other civil engineering works n.e.c.

18

995429

Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.

18

995431

Demolition services

18

995432

Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.

18

995433

Excavating and earthmoving services

18

995434

Water well drilling services and septic system installation services

18

995435

Other site preparation services n.e.c

18

995439

Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

18

995441

Installation, assembly and erection services of prefabricated buildings

18

995442

Installation, assembly and erection services of other prefabricated structures and constructions

18

995443

Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)

18

995444

Other assembly and erection services n.e.c.

18

995449

Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

18

995451

Pile driving and foundation services

18

995452

Building framing & Roof Framing services

18

995453

Roofing and waterproofing services

18

995454

Concrete services

18

995455

Structural steel erection services

18

995456

Masonry services

18

995457

Scaffolding services

18

995458

Other special trade construction services n.e.c.

18

995459

Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.

18

995461

Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.

18

995462

Water plumbing and drain laying services

18

995463

Heating, ventilation and air conditioning equipment installation services

18

995464

Gas fitting installation services

18

995465

Insulation services

18

995466

Lift and escalator installation services

18

995468

Other installation services n.e.c.

18

995469

Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.

18

995471

Glazing services

18

995472

Plastering services

18

995473

Painting services

18

995474

Floor and wall tiling services

18

995475

Other floor laying, wall covering and wall papering services

18

995476

Joinery and carpentry services

18

995477

Fencing and railing services

18

995478

Other building completion and finishing services n.e.c.

18

995479

Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.

18

996111

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

18

996211

Services provided for a fee/commission or contract basis on retail trade

18

9963

Services by way of renting of residential dwelling for use as residence.

Nil

9963

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,- (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

9963

Supply of food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having license to serve liquor

12

9963

Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year

18

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 1000 rupees per day or equivalent.

Nil

9963

Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day

12

9963

Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per day

18

9963

Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room

28

9963

Supply of Food/drinks in restaurant having licence to serve liquor

18

9963

Supply of Food/drinks in outdoor catering

18

9963

Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

18

996311

Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc

18

996312

Camp site services

18

996313

Recreational and vacation camp services

18

996321

Room or unit accommodation services for students in student residences

18

996322

Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc

18

996329

Other room or unit accommodation services n.e.c.

18

996331

Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.

18

996332

Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.

18

996333

Services provided in Canteen and other similar establishments

18

996334

Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.

18

996335

Catering services in trains, flights etc.

18

996336

Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators

18

996337

Other contract food services

18

996339

Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.

18

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-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.

Nil

9964

Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.

Nil

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

9964

Transport of passengers by rail in first class or air conditioned coaches

5 - with ITC of input services

9964

Transport of passengers, by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi

5 - No ITC

9964

Transport of passengers by air in economy class

5 - with ITC of input services

9964

Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport

5 - with ITC of input services

9964

Transport of passengers by air in other than economy class.

12

996411

Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles

18

996412

Taxi services including radio taxi & other similar services;

18

996413

Non-scheduled local bus and coach charter services

18

996414

Other land transportation services of passengers.

18

996415

Local water transport services of passengers by ferries, cruises etc

18

996416

Sightseeing transportation services by rail, land, water & air

18

996419

Other local transportation services of passengers n.e.c.

18

996421

Long-distance transport services of passengers through Rail network by Railways, Metro etc

18

996422

Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc

18

996423

Taxi services including radio taxi & other similar services

18

996424

Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc

18

996425

Domestic/International Scheduled Air transport services of passengers

18

996426

Domestic/international non-scheduled air transport services of Passengers

18

996427

Space transport services of passengers

18

996429

Other long-distance transportation services of passengers n.e.c.

18

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

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

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

9965

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

9965

Transport of goods by rail

5 - with ITC of input services

9965

Transport of goods in a vessel

5 - with ITC of input services

9965

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

12

996511

Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.

18

996512

Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc

18

996513

Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline

18

996519

Other land transport services of goods n.e.c.

18

996521

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

18

996522

Inland water transport services of goods by refrigerator vessels, tankers and other vessels.

18

996531

Air transport services of letters & parcels and other goods

18

996532

Space transport services of freight

18

9966

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

9966

Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient

5 - No ITC

996601

Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator

18

996602

Rental services of water vessels including passenger vessels, freight vessels etc with or without operator

18

996603

Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator

18

996609

Rental services of other transport vehicles n.e.c. with or without operator

18

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

9967

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

Nil

9967

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

Nil

9967

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

5 - No ITC

996711

Container handling services

18

996712

Customs House Agent services

18

996713

Clearing and forwarding services

18

996719

Other cargo and baggage handling services

18

996721

Refrigerated storage services

18

996722

Bulk liquid or gas storage services

18

996729

Other storage and warehousing services

18

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

9973

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

9973

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

Nil

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

Nil

9973

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

12

996731

Railway pushing or towing services

18

996739

Other supporting services for railway transport n.e.c.

18

996741

Bus station services

18

996742

Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.

18

996743

Parking lot services

18

996744

Towing services for commercial and private vehicles

18

996749

Other supporting services for road transport n.e.c.

18

996751

Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc

18

996752

Pilotage and berthing services

18

996753

Vessel salvage and refloating services

18

996759

Other supporting services for water transport n.e.c.

18

996761

Airport operation services (excl. cargo handling)

18

996762

Air traffic control services

18

996763

Other supporting services for air transport

18

996764

Supporting services for space transport

18

996791

Goods transport agency services for road transport

18

996792

Goods transport agency services for other modes of transport

18

996793

Other goods transport services

18

996799

Other supporting transport services n.e.c

18

996811

Postal services including post office counter services, mail box rental services.

18

996812

Courier services

18

996813

Local delivery services

18

996819

Other Delivery Services n.e.c

18

9969

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

Nil

996911

Electricity transmission services

18

996912

Electricity distribution services

18

996913

Gas distribution services

18

996921

Water distribution services

18

996922

Services involving distribution of steam, hot water and air conditioning supply etc.

18

996929

Other similar services.

18

9971

Services by the Reserve Bank of India.

Nil

9971

Services by way of: (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex- change or amongst banks and such dealers.

Nil

9971

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

9971

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

9971

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

Nil

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

9971

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

Nil

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

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

9971

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, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).

Nil

9971

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 rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.

Nil

9971

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

Nil

9971

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

Nil

9971

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

9971

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

9971

Leasing of aircrafts by a scheduled airlines for scheduled operations

5 - with ITC of input services

9971

Services provided by foreman of chit fund in relation to chit

12 - with ITC of input services

9971

Transfer of the right to use any goods for any purpose (whether or not for a specified period)

Same rate of GST and compensation cess as on supply of similar goods

9971

Any transfer of right in goods or of undivided share in goods without the transfer of title thereof

Same rate of GST and compensation cess as on supply of similar goods

997111

Central banking services

18

997112

Deposit services

18

997113

Credit-granting services including stand-by commitment, guarantees & securities

18

997114

Financial leasing services

18

997119

Other financial services (except investment banking, insurance services and pension services)

18

997120

Investment banking services

18

997131

pension services

18

997132

Life insurance services (excluding reinsurance services)

18

997133

Accident and health insurance services

18

997134

Motor vehicle insurance services

18

997135

Marine, aviation, and other transport insurance services

18

997136

Freight insurance services & Travel insurance services

18

997137

Other property insurance services

18

997139

Other non-life insurance services (excluding reinsurance services)

18

997141

Life reinsurance services

18

997142

Accident and health reinsurance services

18

997143

Motor vehicle reinsurance services

18

997144

Marine, aviation and other transport reinsurance ser

18

997145

services

18

997146

Freight reinsurance services

18

997147

Other property reinsurance services

18

997149

Other non-life reinsurance services

18

997151

Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services

18

997152

Brokerage and related securities and commodities services including commodity exchange services

18

997153

Portfolio management services except pension funds

18

997154

Trust and custody services

18

997155

Services related to the administration of financial markets

18

997156

Financial consultancy services

18

997157

Foreign exchange services

18

997158

Financial transactions processing and clearing house services

18

997159

Other services auxiliary to financial services

18

997161

Insurance brokerage and agency services

18

997162

Insurance claims adjustment services

18

997163

Actuarial services

18

997164

Pension fund management services

18

997169

Other services auxiliary to insurance and pensions

18

997171

Services of holding equity of subsidiary companies

18

997172

Services of holding securities and other assets of trusts and funds and similar financial entities

18

9972

Services by way of renting of residential dwelling for use as residence.

Nil

9972

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,- (i) renting of rooms where charges are 1000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month.

Nil

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

997211

Rental or leasing services involving own or leased residential property

18

997212

Rental or leasing services involving own or leased non-residential property

18

997213

Trade services of buildings

18

997214

Trade services of time-share properties

18

997215

Trade services of vacant and subdivided land

18

997221

Property management services on a fee/commission basis or contract basis

18

997222

Building sales on a fee/commission basis or contract basis

18

997223

Land sales on a fee/commission basis or contract basis

18

997224

Real estate appraisal services on a fee/commission basis or contract basis

18

997311

Leasing or rental services concerning transport equipments including containers, with or without operator

18

997312

Leasing or rental services concerning agricultural machinery and equipment with or without operator

18

997313

Leasing or rental services concerning construction machinery and equipment with or without operator

18

997314

Leasing or rental services concerning office machinery and equipment (except computers) with or without operator

18

997315

Leasing or rental services concerning computers with or without operators

18

997316

Leasing or rental services concerning telecommunications equipment with or without operator

18

997319

Leasing or rental services concerning other machinery and equipments with or without operator

18

997321

Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )

18

997322

Leasing or rental services concerning video tapes and disks (Home entertainment equipment )

18

997323

Leasing or rental services concerning furniture and other household appliances

18

997324

Leasing or rental services concerning pleasure and leisure equipment.

18

997325

Leasing or rental services concerning household linen.

18

997326

Leasing or rental services concerning textiles, clothing and footwear.

18

997327

Leasing or rental services concerning do-it-yourself machinery and equipment

18

997329

Leasing or rental services concerning other goods

18

997331

Licensing services for the right to use computer software and databases.

18

997332

Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.

18

997333

Licensing services for the right to reproduce original art works

18

997334

Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.

18

997335

Licensing services for the right to use R&D products

18

997336

Licensing services for the right to use trademarks and franchises

18

997337

Licensing services for the right to use minerals including its exploration and evaluation

18

997338

Licensing services for right to use other natural resources including telecommunication spectrum

18

997339

Licensing services for the right to use other intellectual property products and other rescources n.e.c

18

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 incubate.

Nil

998111

Research and experimental development services in natural sciences

18

998112

Research and experimental development services in engineering and technology

18

998113

Research and experimental development services in medical sciences and pharmacy.

18

998114

Research and experimental development services in agricultural sciences.

18

998121

Research and experimental development services in social sciences.

18

998122

Research and experimental development services in humanities

18

998130

Interdisciplinary research and experimental development services.

18

998141

Research and development originals in pharmaceuticals

18

998142

Research and development originals in agriculture

18

998143

Research and development originals in biotechnology

18

998144

Research and development originals in computer related sciences

18

998145

Research and development originals in other fields n.e.c.

18

9982

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; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.

Nil

998211

Legal advisory and representation services concerning criminal law.

18

998212

Legal advisory and representation services concerning other fields of law.

18

998213

Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.

18

998214

Legal documentation and certification services concerning other documents.

18

998215

Arbitration and conciliation services

18

998216

Other legal services n.e.c.

18

998221

Financial auditing services

18

998222

Accounting and bookkeeping services

18

998223

Payroll services

18

998224

Other similar services n.e.c

18

998231

Corporate tax consulting and preparation services

18

998232

Individual tax preparation and planning services

18

998240

Insolvency and receivership services

18

9983

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

Nil

9983

Services provided by the Central Government, State Government, Union territory or local authority by way oftt (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

9983

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

9983

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

9983

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

9983

Selling of space for advertisement in print media.

5

998311

Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.

18

998312

Business consulting services including pubic relations services

18

998313

Information technology (IT) consulting and support services

18

998314

Information technology (IT) design and development services

18

998315

Hosting and information technology (IT) infrastructure provisioning services

18

998316

IT infrastructure and network management services

18

998319

Other information technology services n.e.c

18

998321

Architectural advisory services

18

998322

Architectural services for residential building projects

18

998323

Architectural services for non-residential building projects

18

998324

Historical restoration architectural services

18

998325

Urban planning services

18

998326

Rural land planning services

18

998327

Project site master planning services

18

998328

Landscape architectural services and advisory services

18

998331

Engineering advisory services

18

998332

Engineering services for building projects

18

998333

Engineering services for industrial and manufacturing projects

18

998334

Engineering services for transportation projects

18

998335

Engineering services for power projects

18

998336

Engineering services for telecommunications and broadcasting projects

18

998337

Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.

18

998338

Engineering services for other projects n.e.c.

18

998339

Project management services for construction projects

18

998341

Geological and geophysical consulting services

18

998342

Subsurface surveying services

18

998343

Mineral exploration and evaluation

18

998344

Surface surveying and map-making services

18

998345

Weather forecasting and meteorological services

18

998346

Technical testing and analysis services

18

998347

Certification of ships, aircraft, dams, etc.

18

998348

Certification and authentication of works of art

18

998349

Other technical and scientific services n.e.c.

18

998351

Veterinary services for pet animals

18

998352

Veterinary services for livestock

18

998359

Other veterinary services n.e.c.

18

998361

Advertising Services

18

998362

Purchase or sale of advertising space or time, on commission

18

998363

Sale of advertising space in print media (except on commission)

18

998364

Sale of TV and radio advertising time

18

998365

Sale of Internet advertising space

18

998366

Sale of other advertising space or time (except on commission)

18

998371

Market research services

18

998372

Public opinion polling services

18

998381

Portrait photography services

18

998382

Advertising and related photography services

18

998383

Event photography and event videography services

18

998384

Specialty photography services

18

998385

Restoration and retouching services of photography

18

998386

Photographic & videographic processing services

18

998387

Other Photography & Videography and their processing services n.e.c.

18

998391

Specialty design services including interior design, fashion design, industrial design and other specialty design services

18

998392

Design originals

18

998393

Scientific and technical consulting services

18

998394

Original compilations of facts/information

18

998395

Translation and interpretation services

18

998396

Trademarks and franchises

18

998397

Sponsorship Services & Brand Promotion Services

18

998399

Other professional, technical and business services n.e.c.

18

9984

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

Nil

9984

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

Nil

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

998411

Carrier services

18

998412

Fixed telephony services

18

998413

Mobile telecommunications services

18

998414

Private network services

18

998415

Data transmission services

18

998419

Other telecommunications services including Fax services, Telex services n.e.c.

18

998421

Internet backbone services

18

998422

Internet access services in wired and wireless mode.

18

998423

Fax, telephony over the Internet

18

998424

Audio conferencing and video conferencing over the Internet

18

998429

Other Internet telecommunications services n.e.c.

18

998431

On-line text based information such as online books, newpapers, periodicals, directories etc

18

998432

On-line audio content

18

998433

On-line video content

18

998434

Software downloads

18

998439

Other on-line contents n.e.c.

18

998441

News agency services to newspapers and periodicals

18

998442

Services of independent journalists and press photographers

18

998443

News agency services to audiovisual media

18

998451

Library services

18

998452

Operation services of public archives including digital archives

18

998453

Operation services of historical archives including digital archives

18

998461

Radio broadcast originals

18

998462

Television broadcast originals

18

998463

Radio channel programmes

18

998464

Television channel programmes

18

998465

Broadcasting services

18

998466

Home programme distribution services

18

9985

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

Nil

9985

Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.

Nil

9985

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

Nil

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

9985

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

9985

Supply of tour operators services

5 - No ITC

998511

Executive/retained personnel search services

18

998512

Permanent placement services, other than executive search services

18

998513

Contract staffing services

18

998514

Temporary staffing services

18

998515

Long-term staffing (pay rolling) services

18

998516

Temporary staffing-to-permanent placement services

18

998517

Co-employment staffing services

18

998519

Other employment & labour supply services n.e.c

18

998521

Investigation services

18

998522

Security consulting services

18

998523

Security systems services

18

998524

Armoured car services

18

998525

Guard services

18

998526

Training of guard dogs

18

998527

Polygraph services

18

998528

Fingerprinting services

18

998529

Other security services n.e.c.

18

998531

Disinfecting and exterminating services

18

998532

Window cleaning services

18

998533

General cleaning services

18

998534

Specialized cleaning services for reservoirs and tanks

18

998535

Sterilization of objects or premises (operating rooms)

18

998536

Furnace and chimney cleaning services

18

998537

Exterior cleaning of buildings of all types

18

998538

Cleaning of transportation equipment

18

998539

Other cleaning services n.e.c.

18

998540

Packaging services of goods for others

18

998541

Parcel packing and gift wrapping

18

998542

Coin and currency packing services

18

998549

Other packaging services n.e.c

18

998551

Reservation services for transportation

18

998552

Reservation services for accommodation, cruises and package tours

18

998553

Reservation services for convention centres, congress centres and exhibition halls

18

998554

Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services

18

998555

Tour operator services

18

998556

Tourist guide services

18

998557

Tourism promotion and visitor information services

18

998559

Other travel arrangement and related services n.e.c

18

998591

Credit reporting & rating services

18

998592

Collection agency services

18

998593

Telephone-based support services

18

998594

Combined office administrative services

18

998595

Specialized office support services such as duplicating services, mailing services, document preparation etc

18

998596

Events, Exhibitions, Conventions and trade shows organisation and assistance services

18

998597

Landscape care and maintenance services

18

998598

Other information services n.e.c.

18

998599

Other support services n.e.c.

18

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.

Nil

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

998611

Support services to crop production

18

998612

Animal husbandry services

18

998613

Support services to hunting

18

998614

Support services to forestry and logging

18

998615

Support services to fishing

18

998619

Other support services to agriculture, hunting, forestry and fishing

18

998621

Support services to oil and gas extraction

18

998622

Support services to other mining n.e.c.

18

998631

Support services to electricity transmission and distribution

18

998632

Support services to gas distribution

18

998633

Support services to water distribution

18

998634

Support services to Distribution services of steam, hot water and air-conditioning supply

18

998711

Maintenance and repair services of fabricated metal products, except machinery and equipment.

18

998712

Maintenance and repair services of office and accounting machinery

18

998713

Maintenance and repair services of computers and peripheral equipment

18

998714

Maintenance and repair services of transport machinery and equipment

18

998715

Maintenance and repair services of electrical household appliances

18

998716

Maintenance and repair services of telecommunication equipments and apparatus

18

998717

Maintenance and repair services of commercial and industrial machinery.

18

998718

Maintenance and repair services of elevators and escalators

18

998719

Maintenance and repair services of other machinery and equipments

18

998721

Repair services of footwear and leather goods

18

998722

Repair services of watches, clocks and jewellery

18

998723

Repair services of garments and household textiles

18

998724

Repair services of furniture

18

998725

Repair services of bicycles

18

998726

Maintenance and repair services of musical instruments

18

998727

Repair services for photographic equipment and cameras

18

998729

Maintenance and repair services of other goods n.e.c.

18

998731

Installation services of fabricated metal products, except machinery and equipment.

18

998732

Installation services of industrial, manufacturing and service industry machinery and equipment.

18

998733

Installation services of office and accounting machinery and computers

18

998734

Installation services of radio, television and communications equipment and apparatus.

18

998735

Installation services of professional medical machinery and equipment, and precision and optical instruments.

18

998736

Installation services of electrical machinery and apparatus n.e.c.

18

998739

Installation services of other goods n.e.c.

18

9988

Services by way of slaughtering of animals.

Nil

9988

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

9988

Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 of HSN.

5

998811

Meat processing services

18

998812

Fish processing services

18

998813

Fruit and vegetables processing services

18

998814

Vegetable and animal oil and fat manufacturing services

18

998815

Dairy product manufacturing services

18

998816

Other food product manufacturing services

18

998817

Prepared animal feeds manufacturing services

18

998818

Beverage manufacturing services

18

998819

Tobacco manufacturing services n.e.c.

18

998821

Textile manufacturing services

18

998822

Wearing apparel manufacturing services

18

998823

Leather and leather product manufacturing services

18

998831

Wood and wood product manufacturing services

18

998832

Paper and paper product manufacturing services

18

998841

Coke and refined petroleum product manufacturing services

18

998842

Chemical product manufacturing services

18

998843

Pharmaceutical product manufacturing services

18

998851

Rubber and plastic product manufacturing services

18

998852

Plastic product manufacturing services

18

998853

Other non-metallic mineral product manufacturing services

18

998860

Basic metal manufacturing services

18

998871

Structural metal product, tank, reservoir and steam generator manufacturing services

18

998872

Weapon and ammunition manufacturing services

18

998873

Other fabricated metal product manufacturing and metal treatment services

18

998874

Computer, electronic and optical product manufacturing services

18

998875

Electrical equipment manufacturing services

18

998876

General-purpose machinery manufacturing services n.e.c.

18

998877

Special-purpose machinery manufacturing services

18

998881

Motor vehicle and trailer manufacturing services

18

998882

Other transport equipment manufacturing services

18

998891

Furniture manufacturing services

18

998892

Jewellery manufacturing services

18

998893

Imitation jewellery manufacturing services

18

998894

Musical instrument manufacturing services

18

998895

Sports goods manufacturing services

18

998896

Game and toy manufacturing services

18

998897

Medical and dental instrument and supply manufacturing services

18

998898

Other manufacturing services n.e.c.

18

998911

Publishing, on a fee or contract basis

18

998912

Printing and reproduction services of recorded media, on a fee or contract basis

18

998920

Moulding, pressing, stamping, extruding and similar plastic manufacturing services

18

998931

Iron and steel casting services

18

998932

Non-ferrous metal casting services

18

998933

Metal forging, pressing, stamping, roll forming and powder metallurgy services

18

998941

Metal waste and scrap recovery (recycling) services, on a fee or contract basis

18

998942

Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

18

999

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,- (i) renting of rooms where charges are 10,000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.

Nil

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

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

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

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, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).

Nil

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 rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.

Nil

9991

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

Nil

9991

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

Nil

9991

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

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

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

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; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.

Nil

9991

Services provided by the Central Government, State Government, Union territory or local authority by way oftt (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

9991

Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.

Nil

9991

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

Nil

9991

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

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

9991

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

Nil

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

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

999111

Overall Government public services

18

999112

Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.

18

999113

Public administrative services related to the more efficient operation of business.

18

999119

Other administrative services of the government n.e.c.

18

999121

Public administrative services related to external affairs, diplomatic and consular services abroad.

18

999122

Services related to foreign economic aid

18

999123

Services related to foreign military aid

18

999124

Military defence services

18

999125

Civil defence services

18

999126

Police and fire protection services

18

999127

Public administrative services related to law courts

18

999128

Administrative services related to the detention or rehabilitation of criminals.

18

999129

Public administrative services related to other public order and safety affairs n.e.c.

18

999131

Administrative services related to sickness, maternity or temporary disablement benefit schemes.

18

999132

Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees

18

999133

Administrative services related to unemployment compensation benefit schemes

18

999134

Administrative services related to family and child allowance programmes

18

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

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

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.

Nil

9992

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.

9992

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

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

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

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

999210

Pre-primary education services

18

999220

Primary education services

18

999231

Secondary education services, general

18

999232

Secondary education services, technical and vocational.

18

999241

Higher education services, general

18

999242

Higher education services, technical

18

999243

Higher education services, vocational

18

999249

Other higher education services

18

999259

Specialised education services

18

999291

Cultural education services

18

999292

Sports and recreation education services

18

999293

Commercial training and coaching services

18

999294

Other education and training services n.e.c.

18

999295

services involving conduct of examination for admission to educational institutions

18

999299

Other Educational support services

18

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

9993

Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or paramedics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.

Nil