Chapter
99

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (Central Act No. 43 of 1961) to its residents (aged 60 years or more) against consideration upto Twenty Five Thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.

Nil

Nil

Heading 9954

Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network. upto the tube well of the farmer or agriculturalist for agricultural use.

Nil

Nil

Heading 9967 or Heading
9985

Services by way of warehousing of minor forest produce.

Nil

Nil

Heading 9971
or Heading 9991

Services by Coal Mines Provident Fund Nil Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (Central Act No. 46 of 1948).

Nil

Nil

31B

Heading 9971
or Heading 9991

Services by National Pension System (NPS)  Trust to its members against consideration in the form of administrative fee.

Nil

Nil

Heading 9971

Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.

Nil

Nil

Heading9983 or Heading9991

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of  India (FSSAI) to Food Business Operators.

Nil

Nil

Heading 9986

Services by way of artificial insemination of livestock (other than horses).

Nil

Nil

Heading9991 or any other Heading

Services supplied by a State
Government to Excess Royalty  Collection Contractor (ERCC) by way of assigning the right to
collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders,
Explanation: "mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (Central Act No. 67 of 1957), the rules made there under or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.

Nil

Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.

Heading 9995

Services provided by an unincorporated body or  a non-profit entity registered under any law for the time being in force, engaged in,- .
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.

Nil

Nil