|
Entry No
|
Particulars (Services)
|
Effective Date
|
Notification / Circular No
|
|
1
|
Supply
of service by GTA
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017 &
Entry 21 of 12/2017- Central Tax (Rate)
Notification No.05/2022-CentralTax (Rate) dated 13th July, 2022
|
|
2
|
Advocacy
Services
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017
CORRIGENDUM 25/09/2017
|
|
3
|
Service
by Arbitral Tribunal to business entity
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017
|
|
4
|
Sponsorship
Services
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017
|
|
5
|
Services
by Central/State Government, Union territory or local authority
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017
|
|
5A
|
Services
by Central/State Government, Union territory or local authority by wat
renting of immovable property to person registered under GST [excluding the Ministry of Railways (Indian Railways)]
|
25/01/2018
|
3/2018-Central
Tax (Rate) dt 25/01/2018
|
|
5AA
|
Service
by way of renting of residential dwelling to a registered person
|
18/07/2022
|
Notification
No.05/2022-CentralTax (Rate)
13th July, 2022
|
|
5AB
|
Service by way of renting of any property other than residential dwelling
|
10/10/2024
|
Notification
No.09/2024-CentralTax (Rate)
08th Oct, 2024
|
|
5B
|
Services
supplied by any person by way of transfer of development rights or Floor
Space Index (FSI)
|
01/04/2019
|
05/2019-Central
Tax (Rate) ,dt. 29-03-2019
|
|
5C
|
Long
term lease of land (30 years or more) by any person against consideration in
the form of upfront amount
|
01/04/2019
|
05/2019-Central
Tax (Rate) ,dt. 29-03-2019
|
|
6
|
Services
supplied by a director of a company or a body corporate
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017
|
|
7
|
Services
by an insurance agent to person carrying on insurance business
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017
|
|
8
|
Service
by Recovery agent
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017
|
|
9
|
Services
by an author, music composer, photographer, artist by way of transfer or
permitting right to use copyright
|
01/07/2017
|
13/2017-
Central Tax (Rate) dt 28/6/2017 &
22/2019-Central Tax (Rate) ,dt. 30-09-2019
|
|
9A
|
Supply
of services by an author by way of transfer or permitting the use or
enjoyment of a copyright
|
01/10/2019
|
22/2019-Central
Tax (Rate) ,dt. 30-09-2019
|
|
10
|
Supply
of services by the members of Overseeing Committee to RBI
|
13/10/2017
|
33/2017-Central
Tax (Rate) ,dt. 13-10-2017
|
|
11
|
Services
supplied by individual Direct Selling Agents (DSAs) to banks or NBFC
|
27/07/2018
|
15/2018-Central
Tax (Rate), dt. 26-07-2018
|
|
12
|
Services
provided by business facilitator (BF)
|
01/01/2019
|
29/2018-Central
Tax (Rate), dt. 31-12-2018
|
|
13
|
Services
provided by an agent of business correspondent (BC)
|
01/01/2019
|
29/2018-Central
Tax (Rate), dt. 31-12-2018
|
|
14
|
Security
Services (services provided by way of supply of security personnel) by any
person other than body corporate
|
01/01/2019
|
29/2018-Central
Tax (Rate), dt. 31-12-2018
|
|
15
|
Services
provided by way of renting of a motor vehicle provided to a body corporate
|
01/10/2019
|
22/2019-Central
Tax (Rate), dt. 30-09-2019 &
29/2019-Central Tax (Rate), dt. 31-12-2019 &
Circular 130/2019, dt. 31/12/2019
|
|
16
|
Services
of lending of securities under Securities Lending Scheme, 1997
|
01/10/2019
|
22/2019-Central
Tax (Rate), dt. 30-09-2019
|
|
1*
|
Any
service supplied by any person who is located in a non-taxable territory to
any person other than non-taxable online recipient.
|
01/07/2017
|
10/2017-Integrated
Tax (Rate) dt. 28-06-2017
|
|
10*
|
Services
supplied by 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
|
01/07/2017
|
10/2017-Integrated
Tax (Rate) ,dt. 28-06-2017
|
|
Entry No
|
Particulars (Goods)
|
Effective Date
|
Notification / Circular No
|
|
1
|
Cashew
nuts, not shelled or peeled
|
01/07/2017
|
4/2017-Central
Tax (Rate)
dt
28/06/2017
|
|
2
|
Bidi
wrapper leaves (tendu leaves)
|
01/07/2017
|
4/2017-Central
Tax (Rate)
dt 28/06/2017
|
|
3
|
Tobacco
leaves
|
01/07/2017
|
4/2017-Central
Tax (Rate)
dt 28/06/2017
|
|
4
|
Silk
yarn
|
01/07/2017
|
4/2017-Central
Tax (Rate)
dt 28/06/2017
|
|
4A
|
Raw
Cotton
|
15/11/2017
|
43/2017-Central
Tax (Rate)
dt 14/11/2017
|
|
5
|
Supply
of lottery
|
01/07/2017
|
4/2017-Central
Tax (Rate)
dt 28/06/2017
|
|
6
|
Used
vehicles, seized and confiscated goods, old and used goods, waste and scrap
to Government or local authority
|
13/10/2017
|
36/2017-Central Tax (Rate)
dt 13/10/2017
|
|
7
|
Priority
Sector Lending Certificate
|
28/05/2018
|
11/2018-Central
Tax (Rate)
dt 28/05/2018
|
