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2,160 Results
No.
Last amended by IGST (R) - 19/2019, 30 Sep 2019 | View Annexure
:
HSN 9973
Last amended by IGST (R) - 19/2019, 30 Sep 2019 | View Annexure
(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.
:
HSN 9973
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both
:
HSN 9983
Last amended by IGST (R) - 19/2019, 30 Sep 2019 | View Annexure
(ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below.
:
HSN 9983
Last amended by IGST (R) - 19/2019, 30 Sep 2019 | View Annexure
(ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both.
:
HSN 9986
Master Notification - IGST (R) - 8/2017, 28 Jun 2017
(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory.
Condition
Following documents shall be maintained for a minimum duration of five years:
1) Copy of Bill of Lading
2) Copy of executed contract between Supplier/Seller and Receiver/Buyer of goods
3) Copy of commission debit note raised by an intermediary service provider in taxable territory from service recipient located in nontaxable territory
4) Copy of certificate of origin issued by service recipient located in nontaxable territory
5) Declaration letter from an intermediary service provider in taxable territory on company letter head confirming that commission debit note raised relates to contract when both supplier and receiver of goods are outside the taxable territory
:
HSN 9961
Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.
Last amended by IGST (R) - 20/2019, 30 Sep 2019
Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) premia collected on export credit insurance;
(h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) Pradhan Mantri Fasal BimaYojana (PMFBY);
(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).
(r) Bangla Shasya Bima.
Last amended by IGST (R) - 20/2019, 30 Sep 2019
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 such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017);
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(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;
(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
(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;
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.
May