2. Definitions.<\/strong> – For the purposes of this notification, unless the context otherwise requires, –<\/p>\n(a)\u201cadvertisement\u201d means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person;<\/p>\n
(b)\u201cadvocate\u201d has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961);<\/p>\n
(c) \u201cagricultural extension\u201d means application of scientific research and knowledge to agricultural practices through farmer education or training;<\/p>\n
(d) \u201cagricultural produce\u201d means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;<\/p>\n
(e) \u201cAgricultural Produce Marketing Committee or Board\u201d means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;<\/p>\n
(f) \u201caircraft\u201d has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);<\/p>\n
(g) \u201cairport\u201d has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);<\/p>\n
(h) \u201capproved vocational education course\u201d means, –<\/p>\n
(i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or<\/p>\n
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship;<\/p>\n
(i) \u201carbitral tribunal\u201d has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);<\/p>\n
(j) \u201cauthorised dealer of foreign exchange\u201d shall have the same meaning assigned to \u201cAuthorised person\u201d in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);<\/p>\n
(k) \u201cauthorised medical practitioner\u201d means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;<\/p>\n
(l) \u201cbanking company\u201d has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);<\/p>\n
(m) \u201cbrand ambassador\u201d means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;<\/p>\n
(n) \u201cbusiness entity\u201d means any person carrying out business;<\/p>\n
(o)\u00a0 \u201cbusiness facilitator or business correspondent\u201d means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India;<\/p>\n
(p) \u201cCentral Electricity Authority\u201d means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948);<\/p>\n
(q) \u201cCentral Transmission Utility\u201d shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003);<\/p>\n
(r) \u201ccharitable activities\u201d means activities relating to –<\/p>\n
(i) public health by way of ,-<\/p>\n
(A) care or counseling of<\/p>\n
(I) terminally ill persons or persons with severe physical or mental disability;<\/p>\n
(II) persons afflicted with HIV or AIDS;<\/p>\n
(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or<\/p>\n
(B) public awareness of preventive health, family planning or prevention of HIV infection;<\/p>\n
(ii) advancement of religion , spirituality or yoga;<\/p>\n
(iii) advancement of educational programmes or skill development relating to,-<\/p>\n
(A) abandoned, orphaned or homeless children;<\/p>\n
(B) physically or mentally abused and traumatized persons;<\/p>\n
(C) prisoners; or<\/p>\n
(D) persons over the age of 65 years residing in a rural area;<\/p>\n
(iv) preservation of environment including watershed, forests and wildlife;<\/p>\n
(s) \u201cclinical establishment\u201d means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;<\/p>\n
(t) \u201ccontract carriage\u201d has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);<\/p>\n
(u)\u201ccourier agency\u201d means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;<\/p>\n
(v) \u201cCustoms station\u201d shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);<\/p>\n
(w) \u201cdeclared tariff\u2019 includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;<\/p>\n
(x) \u201cdistributor or selling agent\u201d means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State;<\/p>\n
(y) \u201ceducational institution\u201d means an institution providing services by way of,-<\/p>\n
(i) pre-school education and education up to higher secondary school or equivalent;<\/p>\n
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;<\/p>\n
(iii) education as a part of an approved vocational education course;<\/p>\n
(z) \u201celectricity transmission or distribution utility\u201d means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government;<\/p>\n
(za) \u201ce-rickshaw\u201d means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf;<\/p>\n
(zb) \u201cgeneral insurance business\u201d has the same meaning as assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);<\/p>\n
(zc) \u201cgeneral public\u201d means the body of people at large sufficiently defined by some common quality of public or impersonal nature;<\/p>\n
(zd) \u201cgoods carriage\u201d has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);<\/p>\n
(ze) \u201cgoods transport agency\u201d means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;<\/p>\n
(zf) \u201cgovernmental authority\u201d has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);<\/p>\n
(zg) \u201chealth care services\u201d means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;<\/p>\n
(zh) \u201cincubatee\u201d means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the Technology\u00a0Business Incubator or the Science and Technology Entrepreneurship Park to enable himself to develop and produce hi-tech and innovative products;<\/p>\n
(zi) \u201cinland waterway\u201d means national waterways as defined in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);<\/p>\n
(zj) \u201cinsurance company\u201d means a company carrying on life insurance business or general insurance business;<\/p>\n
(zk) \u201cinterest\u201d means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised;<\/p>\n
(zl) \u201cintermediary\u201d has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017;<\/p>\n
(zm) \u201clegal service\u201d means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;<\/p>\n
(zn) \u201clife insurance business\u201d has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);<\/p>\n
(zo) \u201clife micro-insurance product\u201d shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005;<\/p>\n
(zp) \u201cmetered cab\u201d means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder (but does not include radio taxi);<\/p>\n
(zq)\u201cnational park\u201d has the same meaning as assigned to it in clause (21) of the section 2 of theWild Life (Protection) Act, 1972 (53 of 1972);<\/p>\n
(zr) \u201conline information and database access or retrieval services\u201d shall have the same meaning as assigned to it in clause (17) of the section 2of the Integrated goods and Services Tax Act,2017(13 of 2017);<\/p>\n
(zs) \u201coriginal works\u201d means- all new constructions;<\/p>\n
(i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;<\/p>\n
(ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise;<\/p>\n
(zt) \u201cprint media\u201d means,\u2014<\/p>\n
(i) \u2018book\u2019 as defined in sub-section (1) of Section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;<\/p>\n
(ii) \u2018newspaper\u2019 as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);<\/p>\n
(zu) \u201cport\u201d has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);<\/p>\n
(zv) \u201cradio taxi\u201d means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service;<\/p>\n
(zw) \u201crecognised sporting event\u201d means any sporting event, –<\/p>\n
(i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;<\/p>\n
(ii) organised –<\/p>\n
(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;<\/p>\n
(B) 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;<\/p>\n
(C) by Central Civil Services Cultural and Sports Board;<\/p>\n
(D) as part of national games, by Indian Olympic Association; or<\/p>\n
(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;<\/p>\n
(zx) \u201crecognised sports body\u201d means –<\/p>\n
(i) the Indian Olympic Association;<\/p>\n
(ii) Sports Authority of India;<\/p>\n
(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations;<\/p>\n
(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government;<\/p>\n
(v) the International Olympic Association or a federation recognised by the International Olympic Association; or<\/p>\n
(vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;<\/p>\n
(zy) \u201creligious place\u201d means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;<\/p>\n
(zz) \u201crenting in relation to immovable property\u201d means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;<\/p>\n
(zza) \u201cReserve Bank of India\u201d means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934);<\/p>\n
(zzb) \u201cresidential complex\u201d means any complex comprising of a building or buildings, having more than one single residential unit;<\/p>\n
(zzc) \u201crural area\u201d means the area comprised in a village as defined in land revenue records, excluding-<\/p>\n
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government;<\/p>\n
(zzd) \u201csenior advocate\u201d has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961);<\/p>\n
(zze) \u201csingle residential unit\u201d means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;<\/p>\n
(zzf) \u201cspecial category States\u201d shall mean the States as specified in sub-clause (g) of clause (4) of Article 279A of the Constitution,<\/p>\n
(zzg) \u201cspecified organisation\u201d shall mean,-<\/p>\n
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or<\/p>\n
(ii) \u2018Committee\u2019 or \u2018State Committee\u2019 as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002);<\/p>\n
(zzh) \u201cstage carriage\u201d shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);<\/p>\n
(zzi) \u201cState Electricity Board\u201d means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948);<\/p>\n
(zzj) \u201cState Transmission Utility\u201d shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003);<\/p>\n
(zzk) \u201cstate transport undertaking\u201d has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);<\/p>\n
(zzl) \u201ctiger reserve\u201d has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);<\/p>\n
(zzm) \u201ctour operator\u201d means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours;<\/p>\n
(zzn) “trade union” has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926);<\/p>\n
(zzo) \u201cvessel\u201d has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);<\/p>\n
(zzp) \u201cwildlife sanctuary\u201d means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972);<\/p>\n
(zzq) \u201czoo\u201d has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972).<\/p>\n
3. Explanation.<\/strong>— For the purposes of this notification,-<\/p>\n(i) Reference to \u201cChapter\u201d, \u201cSection\u201d or \u201cHeading\u201d, wherever they occur, unless the context otherwise requires, shall mean respectively as \u201cChapter, \u201cSection\u201d and \u201cHeading\u201d in the scheme of classification of services.<\/p>\n
(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.<\/p>\n
4.<\/strong> This notification shall come into force on the 1st<\/sup> day of July, 2017.<\/p>\n[F. No.334\/1\/2017 -TRU]<\/p>\n
\u00a0Ministry of Finance (Department of Revenue)<\/p>\n","protected":false},"excerpt":{"rendered":"
Notification No. 12\/2017- Union Territory Tax (Rate) G.S.R… (E).- In exercise of the powers conferred by sub-section (1) of Section 8 of\u00a0the <\/p>\n","protected":false},"author":91,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[],"class_list":["post-139861","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"yoast_head":"\n
Services exempted under UTGST Act notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/03\/services-exempted-under-utgst-act-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Services exempted under UTGST Act notified\" \/>\n<meta property=\"og:description\" content=\"Notification No. 12\/2017- Union Territory Tax (Rate) G.S.R… (E).- In exercise of the powers conferred by sub-section (1) of Section 8 of\u00a0the\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/03\/services-exempted-under-utgst-act-notified\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" 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