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GST Exam  >  GST Notes  >  Learn About GST : Updates and Rules  >  List of Services at Nil Rate (Part - 2) - Rate Lists for Services

List of Services at Nil Rate (Part - 2) - Rate Lists for Services | Learn About GST : Updates and Rules PDF Download

S.

No.

 Description of Services Rate
36

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

37

Services of life insurance business provided under following schemes-

  1. Janashree Bima Yojana;
  2. Aam Aadmi Bima Yojana;
  3. Life micro-insurance product as approved by the Insurance Regulatory and Development

Authority, having maximum amount of cover of fifty thousand rupees;

  1. Varishtha Pension BimaYojana;
  2. Pradhan Mantri Jeevan JyotiBimaYojana;
  3. Pradhan Mantri Jan DhanYogana;
  4. Pradhan Mantri Vaya Vandan Yojana.

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 -

  1. business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
  2. any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or
  3. business facilitator or a business correspondent to an insurance company in a rural area.

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:-

  1. the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
  2. a period of three years has not elapsed from the date of entering into an agreement as an incu­bate.

Nil

47

Services provided by- la) an arbitral tribunal to -

  1. any person other than a business entity; or
  2. 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;
  1. a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
  1. an advocate or partnership firm of advocates providing legal services;
  2. any person other than a business entity; or
  3. 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;
  1. a senior advocate by way of legal services to-
  1. any person other than a business entity; or
  2. 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

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

  1. registration required under any law for the time being in force;
  2. 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

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 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

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-enhanc­ing content or material.

Nil

53

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

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 -

  1. by a national sports federation, or its affiliated federations, where the participating teams or indi­viduals represent any district, State, zone or Country;
  2. 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;
  3. by the Central Civil Services Cultural and Sports Board;
  4. as part of national games, by the Indian Olympic Association; or
  5. under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.

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—

  1. agricultural operations directly related to production of any agricultural produce including cultiva­tion, harvesting, threshing, plant protection or testing;
  2. supply of farm labour;
  3. 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;
  4. renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
  5. loading, unloading, packing, storage or warehousing of agricultural produce;
  6. agricultural extension services;
  7. services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

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 liquidat­ed damages is payable to the Central Government, State Government, Union territory or local author­ity 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 -

  1. by an educational institution to its students, faculty and staff;
  2. to an educational institution, by way of,-
  1. transportation of students, faculty and staff;
  2. catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
  3. security or cleaning or house-keeping services performed in such educational institution;
  4. 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

70

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: -

  1. 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;
  2. fellow programme in Management;
  3. five year integrated programme in Management.

Nil

71

Services provided to a recognised sports body by-

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

Nil

72

Any services provided by, _

  1. the National Skill Development Corporation set up by the Government of India;
  2. a Sector Skill Council approved by the National Skill Development Corporation;
  3. an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
  4. a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-
  1. the National Skill Development Programme implemented by the National Skill Development Corporation; or
  2. a vocational skill development course under the National Skill Certification and Monetary Re­ward Scheme; or
  3. any other Scheme implemented by the National Skill Development Corporation.

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 Initia­tive 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 Gov­ernment, 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-

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

Nil

78

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

Nil

79

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lava­tories, 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 -

  1. as a trade union;
  2. for the provision of carrying out any activity which is exempt from the levy of Goods and service

Tax; or

  1. up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential com­plex.

Nil

81

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

  1. music, or
  2. dance, or
  3. theatre,

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

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

Nil

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:

  1. arts or culture, or
  2. sports by charitable entities registered under section 12AA of the Income-tax Act.

Nil

84

Services by way of right to admission to-

  1. circus, dance, or theatrical performance including drama or ballet;
  2. award function, concert, pageant, musical performance or any sporting event other than a rec­ognised sporting event;
  3. recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.

Nil

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

Nil

 

Note: The above list includes services excempt from CGST/IGST.

The document List of Services at Nil Rate (Part - 2) - Rate Lists for Services | Learn About GST : Updates and Rules is a part of the GST Course Learn About GST : Updates and Rules.
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FAQs on List of Services at Nil Rate (Part - 2) - Rate Lists for Services - Learn About GST : Updates and Rules

1. What are the services that are listed under Nil Rate for GST?
Ans. The services listed under Nil Rate for GST are those services that are exempted from the GST tax. These services do not attract any GST and are provided without any additional tax burden.
2. Are all services exempt from GST under the Nil Rate category?
Ans. No, not all services are exempt from GST under the Nil Rate category. Only specific services that are listed under the Nil Rate schedule are exempted from GST. Other services may attract GST at different rates.
3. How can I find out if a particular service falls under the Nil Rate for GST?
Ans. To find out if a particular service falls under the Nil Rate for GST, you can refer to the official rate lists provided by the GST authorities. These rate lists categorize services based on the applicable GST rates, including the Nil Rate category.
4. Is there any difference in the treatment of goods and services under the Nil Rate for GST?
Ans. Yes, there is a difference in the treatment of goods and services under the Nil Rate for GST. While certain goods may be exempted from GST, services have a separate category called Nil Rate, which lists the services exempted from GST. It is important to understand the distinction between goods and services for GST purposes.
5. Can a service provider claim input tax credit for services provided under the Nil Rate for GST?
Ans. No, a service provider cannot claim input tax credit for services provided under the Nil Rate for GST. Since these services do not attract any GST, there is no input tax paid on them. Input tax credit can only be claimed for services that attract GST at applicable rates.
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