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Question
I want to file itr but I am not registered but I have PAN card and other documents so can I file itr and how to file it
List of All Services Exempted in GST
Updated till 3rd July 2017 (03-07-2017)
| S.No. | Description of Services | Rate |
| 1 | Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. | Nil |
| 2 | Services by way of transfer of a going concern, as a whole or an independent part thereof. | Nil |
| 3 | 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 |
| 4 | 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 |
| 5 | 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 |
| 6 | Services by the Central Government, State Government, Union territory or local authority excluding the following services—
| Nil |
| 7 | 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-
(b) services by way of renting of immovable property. | Nil |
| 8 | 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 agen- cy 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 |
| 9 | 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 –
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 con- sideration charged for such service does not exceed five thousand rupees in a financial year. | Nil |
| 10 | Services received from a provider of service located in a non- taxable territory by –
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 cus- toms station of clearance in India received by persons specified in the entry. | Nil |
| 11 | Services provided by way of pure labour contracts of construction, erection, commissioning, instal- lation, 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 |
| 12 | 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 |
| 13 | Services by way of renting of residential dwelling for use as residence. | Nil |
| 14 | 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 (here- inafter 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 |
| 15 | 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 |
| 16 | Transport of passengers, with or without accompanied belongings, by –
| Nil |
| 17 | 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 |
| 18 | Service of transportation of passengers, with or without accompanied belongings, by— (a)railways in a class other than—
(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 |
| 19 | Services by way of transportation of goods- (a) by road except the services of—
(b) by inland waterways. | Nil |
| 20 | Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. | Nil |
| 21 | Services by way of transportation by rail or a vessel from one place in India to another of the following goods:
| Nil |
| 22 | Services provided by a goods transport agency, by way of transport in a goods carriage of –
| Nil |
| 23 | Services by way of giving on hire –
| Nil |
| 24 | Service by way of access to a road or a bridge on payment of toll charges. | Nil |
| 25 | Services by way of loading, unloading, packing, storage or warehousing of rice. | Nil |
| 26 | Transmission or distribution of electricity by an electricity transmission or distribution utility. | Nil |
| 27 | Services by the Reserve Bank of India. | Nil |
| 28 | 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 |
| 29 | 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 |
| 30 | 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 |
| 31 | Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). | Nil |
| 32 | 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 |
| 33 | 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 |
| 34 | Services provided by the Securities and Exchange Board of India set up under the Securities and Ex- change Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securi- ties and to promote the development of, and to regulate, the securities market. | Nil |
| 35 | Services by an acquiring bank, to any person in relation to settlement of an amount upto two thou- sand 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, finan- cial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. | Nil |
| 36 | Services of general insurance business provided under following schemes –
| Nil |
| 37 | Services of life insurance business provided under following schemes-
| Nil |
| 38 | Services by way of collection of contribution under the Atal Pension Yojana. | Nil |
| 39 | Services by way of collection of contribution under any pension scheme of the State Governments. | Nil |
| 40 | Services by the following persons in respective capacities –
| Nil |
| 41 | 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 |
| 42 | Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. | Nil |
| 43 | 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 |
| 44 | 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 |
| 45 | Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. | Nil |
| 46 | Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-
| Nil |
| 47 | Services provided by- (a) an arbitral tribunal to –
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
(c) a senior advocate by way of legal services to-
| Nil |
| 48 | Services by a veterinary clinic in relation to health care of animals or birds. | Nil |
| 49 | Services provided by the Central Government, State Government, Union territory or local authority by way of- tt
| Nil |
| 50 | 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 Entrepre- neurship 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 |
| 51 | Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. | Nil |
| 52 | Services of public libraries by way of lending of books, publications or any other knowledge-enhanc- ing content or material. | Nil |
| 53 | Services provided by the Goods and Services Tax Network to the Central Government or State Gov- ernments or Union territories for implementation of Goods and Services Tax. | Nil |
| 54 | Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. | Nil |
| 55 | Services by an organiser to any person in respect of a business exhibition held outside India. | Nil |
| 56 | Services by way of sponsorship of sporting events organised –
| Nil |
| 57 | Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—
| Nil |
| 58 | 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 |
| 59 | Services by way of slaughtering of animals. | Nil |
| 60 | 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 |
| 61 | 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 |
| 62 | Services by a foreign diplomatic mission located in India. | Nil |
| 63 | 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 |
| 64 | 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 |
| 65 | 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 liquidat- ed damages is payable to the Central Government, State Government, Union territory or local author- ity under such contract. | Nil |
| 66 | 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 |
| 67 | 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 |
| 68 | 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 |
| 69 | Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,-
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 |
| 70 | Services provided by the Indian Institutes of Management, as per the guidelines of the Central Gov- ernment, to their students, by way of the following educational programmes, except Executive Devel- opment Programme: –
| Nil |
| 71 | Services provided to a recognised sports body by-
| Nil |
| 72 | 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-
| Nil |
| 73 | 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 Initia- tive Scheme. | Nil |
| 74 | Services provided by training providers (Project implementation agencies) under Deen Dayal Upad- hyaya 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 |
| 75 | 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 Gov- ernment, Union territory administration. | Nil |
| 76 | Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. | Nil |
| 77 | Services by way of-
| Nil |
| 78 | Services provided by operators of the common bio-medical waste treatment facility to a clinical estab- lishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. | Nil |
| 79 | Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lava- tories, urinal or toilets. | Nil |
| 80 | Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
| Nil |
| 81 | Services by an artist by way of a performance in folk or classical art forms of-
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 |
| 82 | Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. | Nil |
| 83 | Services by way of training or coaching in recreational activities relating to:
| Nil |
| 84 | Services by way of right to admission to-
| Nil |
| 85 | Services provided to the United Nations or a specified international organization is exempt by way of refund. | Nil |
| 86 | 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 |
| 87 | 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 |
GST Rates on Services Decided on 18-06-2017
1. It has been decided in respect of the service of transport of goods by a vessel that GST rate of 5% will be available with ITC in respect of input services and GST paid on ships, vessels including bulk carriers and tankers.
2. It has been decided that accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/- and above but less than Rs 7500/- per room per day shall attract GST rate of 18% with full ITC.
3. 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 shall attract GST rate of 28% with full ITC.
4. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel shall attract GST rate of 18% with full ITC.
| S.No | Description of Services | GST Rate |
| 5 | Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India | 5% with ITC of input services and ITC of GST paid on ships, vessels including bulk carriers and tankers |
| 24 | Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/ and above but less than Rs 7500/- per room per day | 18% With Full ITC |
| 31 | Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel | 18% With Full ITC |
| 32 | 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 room per day | 28% With Full ITC |
II. It has been decided that supply of lottery shall attract GST rates as under
- Lottery run by State Governments – 12% of face value of lottery ticket
- Lottery authorized by State Governments – 28% of face value of lottery ticket
GST Revised Rates List on 11-06-2017 (Services)
Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017
1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted –
| S.No | Proposal/ request |
| 84 | Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a 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 to any function entrusted to a Municipality under Article 243W of the Constitution |
| 85 | Services provided to the Government under any insurance scheme for which total premium is paid by Government |
| 86 | Services provided to the Government under any training programme for which total expenditure is borne by the Government |
2. In the schedule of GST Rates for Services as approved by the GST Council, after S.No. 13, the following shall be inserted –
| S.No | Description of Services | GST Rate |
| 13A | Services by way of job work in relation to –
| 5% with Full ITC |
| 27A | Services by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less. | 18% with Full ITC |
3. Exemption from registration under section 23(2) of the CGST Act 2017 of –
- 1. Individual advocates (including senior advocates)
- 2. Individual sponsorship service providers (including players)
Schedule of GST Rates for Services as Approved By GST Council
| S. No. | DESCRIPTION OF SERVICES | GST RATE |
| 1. | Transport of goods by rail | 5% with ITC of input services |
| 2. | Transport of passengers by rail (other than sleeper class) | 5% with ITC of input services |
| 3. | Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use] | 5% No ITC |
| 4. | Services of goods transport agency in relation to transportation of used household goods for personal use. | 5% No ITC |
| 5. | Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India | 5% with ITC of input services |
| 6. | Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply) | 5% No ITC |
| 7. | Transport of passengers, by-
| 5% No ITC |
| 8. | Transport of passengers by air in economy class | 5% with ITC of input services |
| 9. | Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport. | 5% with ITC of input |
| 10. | Supply of tour operators’ services | 5% No ITC |
| 11. | Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations | 5% with ITC of input services |
| 12. | Selling of space for advertisement in print media | 5% With Full ITC |
| 13. | Services by way of job work in relation to printing of newspapers; | 5% With Full ITC |
| 14. | Transport of goods in containers by rail by any person other than Indian Railways | 12% With Full ITC |
| 15. | Transport of passengers by air in other than economy class | 12% With Full ITC |
| 16. | Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor. | 12% With Full ITC |
| 17. | Renting of 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% With Full ITC |
| 18. | Services provided by foreman of chit fund in relation to chit | 12% with ITC of input services |
| 19. | 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 included in the amount charged from the service recipient] | 12% With Full ITC but no refund of overflow of ITC |
| 20. | Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP; | 12% with full ITC |
| 21. | Supply of Food/drinks in restaurant having licence to serve liquor | 18% With Full ITC |
| 22. | Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year | 18% With Full ITC |
| 23. | Supply of Food/drinks in outdoor catering | 18% With Full ITC |
| 24. | Renting of 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 5000/- per room per day | 18% With Full ITC |
| 25. | 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% With Full ITC |
| 26. | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama | 18% With Full ITC |
| 27. | Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act | 18% With Full ITC |
| 28. | Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like; | 28% With Full ITC |
| 29. | Services provided by a race club by way of totalisator or a licensed bookmaker in such club; | 28% With Full ITC |
| 30. | Gambling; | 28% With Full ITC |
| 31. | Supply of Food/drinks in air-conditionedrestaurant in 5-star or above rated Hotel | 28% With Full ITC |
| 32. | 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 5000/- and above per night per room | 28% With Full ITC |
| 33. | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods) | Same rate of GST and compensation cess as on supply of similar goods |
| Description of service | From | to |
| Job work services in respect of the textiles and textile products (including MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63) | 18%/5% | 5% |
| Services by way of printing of newspapers, books (including Braille books), journals and periodicals where only content is supplied by the publisher and the physical inputs including paper used for printing belongs to the printer | 18% with full ITC | 12% with full ITC |
| Services by way of printing of newspapers, books (including Braille books), journals and periodicals using physical inputs owned by others (including an unregistered publisher/supplier) | 18% with full ITC | 5% with full ITC |
| Works contract services provided to Government, local authority or governmental authority and in respect of post-harvest storage infrastructure for agricultural produce, mechanized food grain handling system | 18% with full ITC | 12% with full ITC |
| Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments | 18% with full ITC | Nil |
| Admission to planetarium | 28% with full ITC | 18% with full ITC |
| Rent-a-cab service | Allowed option of 12% GST with full ITC. 5% GST with no ITC will also continue | |
| Goods Transport Agency Service (GTA) | Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue. (However, the GTA has to give an option at the beginning of financial year) | |
| In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay GST placed on ECO | ||
| Partnership firm or a firm includes LLP ( Limited liability Partnership) for the purposes of levy (including exemption therefrom) of GST on legal services. | ||
| To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates (including LLP) provided to a business entity in taxable territory are covered under reverse charge mechanism | ||
| Goods required by FIFA and Services provided by and to FIFA and its subsidiaries in connection with FIFA U-17 World Cup to be hosted in India in 2017 shall be exempted from GST | ||
| New crop insurance schemes Pradhan Mantri Fasal Bima Yojana (PMFBY) introduced from Kharif 2016- 17 in place of National Agricultural Insurance Scheme (NAIS) and Modified National Agricultural Insurance Scheme (MNAIS), and Restructured Weather Based Crop Insurance Scheme (RWCIS) introduced in place of Weather Based Crop Insurance Schemes , shall be extended exemption from GST. | ||