Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide vide Notification No. 21/2019-Central Tax (Rate) dated 30th September, 2019.

Exemption to Services

  • Heading 9961- Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory
    • Exempted provided documents like bill of lading, contract, commission debit note, country of origin certificate are maintained for a period of five years
  • Following Services exempted‑
    • Heading 9967 or 9985- Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.
    • Heading 9996 – Services by way of right to admission to the events organized under FIFA U-17 Women’s World Cup 2020
    • Heading 9971 or 9991 -Services of general insurance business provided under Bangla Shasya Bima
  • Exemption to the following services extended up to 30.09.2020
    • 19A Heading 9965 -Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
    • 19B Heading 9965 -Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
  • The services provided in relation to transportation of goods from India to outside India which was exempt till 30.9.2019 has been further extended to one more year and the ocean freight or air fare paid for such transportation would be exempted from GST.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 21/2019-Central Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R 734(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:-

In the said notification, –

(i) in the Table, –

(a) against serial number 7, in the entry in column (3), for the words and brackets, “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”, the following words, brackets and figures shall be substituted, namely, –

“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)”;

(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely: –

(1) (2) (3) (4) (5)
“9AA Chapter 99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020.”;

(c) against serial number 14, in the entry in column (3), after the word below, the words or equal toshall be inserted;

(d) against serial number 19A, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

(f) after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: –

(1) (2) (3) (4) (5)
“24B Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. Nil Nil”;

(g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(1) (2) (3) (4) (5)
“29B Heading 9971 or Heading 9991 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. Nil Nil”;

(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla Shasya Bima” shall be inserted;

(i) against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year”, wherever they occur, the following words, brackets and figures shall be substituted, namely, –

“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)”;

(j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely: –

(1) (2) (3) (4) (5)
“82A Heading 9996 Services by way of right to admission to the events organised under FIFA U-17 Women’s World Cup 2020. Nil Nil”.

2. This notification shall come into force with effect from the 1st day of October, 2019.

[F. No.354/1 36/2019 -TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 13/2019 – Central Tax (Rate), dated the 31st July, 2019 vide number G.S.R. 540(E), dated the 31st July, 2019.

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