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GST Exam  >  GST Notes  >  Learn About GST : Updates and Rules  >  List of Services at Nil Rate (Part - 1) - Rate Lists for Services

List of Services at Nil Rate (Part - 1) - Rate Lists for Services | Learn About GST : Updates and Rules PDF Download

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—

  1. 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;
  2. services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. transport of goods or passengers; or
  4. any service, other than services covered under entries (a) to (c) above, provided to business entities.

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-

  1. services-
  1. 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;
  2. in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. of transport of goods or passengers; and
  4. 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-

  1. 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;
  2. in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. 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 -

  1. 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;
  2. services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
  3. 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

10

Services received from a provider of service located in a non- taxable territory by -

  1. 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;
  2. an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
  3. a person located in a non-taxable territory:

Nil

 

Provided that the exemption shall not apply to -

  1. online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
  2. 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.

 

11

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

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-

  1. conduct of any religious ceremony;
  2. 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:

Nil

 

Provided that nothing contained in entry (b) of this exemption shall apply to,-

  1. renting of rooms where charges are one thousand rupees or more per day;
  2. renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day;
  3. renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.

 

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 -

  1. 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;
  2. non-airconditioned contract carriage other than radio taxi, for transportation of passengers, ex­cluding tourism, conducted tour, charter or hire; or
  3. stage carriage other than air-conditioned stage carriage.

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—

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

Nil

19

Services by way of transportation of goods-

  1. by road except the services of—
  1. a goods transportation agency;
  2. a courier agency;
  1. 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:

  1. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mis­hap;
  2. defence or military equipments;
  3. newspaper or magazines registered with the Registrar of Newspapers;
  4. railway equipments or materials;
  5. agricultural produce;
  6. milk, salt and food grain including flours, pulses and rice; and
  7. organic manure.

Nil

22

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

  1. agricultural produce;
  2. 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;
  3. goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
  4. milk, salt and food grain including flour, pulses and rice;
  5. organic manure;
  6. newspaper or magazines registered with the Registrar of Newspapers;
  7. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mis­hap; or
  8. defence or military equipments.

Nil

23

Services by way of giving on hire -

  1. to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
  2. to a goods transport agency, a means of transportation of goods.

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:

  1. 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);
  2. inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex­change 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 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

35

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
 
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FAQs on List of Services at Nil Rate (Part - 1) - Rate Lists for Services - Learn About GST : Updates and Rules

1. What are Nil Rate services under GST?
Ans. Nil Rate services under GST refer to the services that are exempted from the Goods and Services Tax. These services do not attract any tax liability and are not subject to any GST rate. They are listed in the Nil Rate service category.
2. How are Nil Rate services different from other services under GST?
Ans. Nil Rate services are different from other services under GST as they do not attract any tax liability. Other services are subject to different GST rates, such as 5%, 12%, 18%, or 28%, depending on the nature of the service provided. Nil Rate services are exempted from these tax rates.
3. What are some examples of Nil Rate services?
Ans. Some examples of Nil Rate services under GST include education services provided by an educational institution, transportation services provided by the government, services provided by the Reserve Bank of India, services provided by an entity registered under the SEBI Act, and services provided by a foreign diplomatic mission.
4. Are Nil Rate services completely exempt from any tax?
Ans. Yes, Nil Rate services are completely exempt from any tax liability. These services do not attract any GST rate and are not subject to any taxation under the GST regime. However, it is important to note that not all services fall under the Nil Rate category, and other services may be subject to different GST rates.
5. How can I identify if a service falls under the Nil Rate category?
Ans. The GST rate for different services is specified in the rate lists provided by the GST authorities. To identify if a service falls under the Nil Rate category, you can refer to these rate lists. The Nil Rate services will be clearly mentioned as exempted from GST or having a GST rate of 0%. Additionally, you can also consult a tax professional or refer to the GST laws for more specific details on the categorization of services.
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