CA PRAMOD G SARAOGI

AMENDMENT IN EXEMPTION NOTIFICATION 12/2017 – GST

Serial Services amended Broad Grouping Nature of amendment Applicability

No
1 Services by an entity registered under section 12AA or Charitable – Religious Charitable Entity registered U/s 01/10/2021
12AB of the Income-tax Act, 1961 by way of charitable Services 12AB also included in exemption
activities.
9D Services by an old age home run by Central Government, Charitable – Religious Charitable Entity registered U/s 01/10/2021
State Government or by an entity registered under Services 12AB also included in exemption
section 12AA [or 12AB] of the Income-tax Act, 1961 (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.
13 Services by a person by way of renting of precincts of a Charitable – Religious Charitable Entity registered U/s 01/10/2021
religious place meant for general public, owned or Services 12AB also included in exemption
managed by an entity registered as a charitable or
religious trust under section 12AA [or 12AB] of the
Income-tax Act, 1961 (hereinafter referred to as the
Income-tax Act) or a trust or an institution registered
under sub-clause (v) of clause (23C) of section 10 of the
Income-tax Act or a body or an authority covered under
clause (23BBA) of section 10 of the said Income-tax Act:
Provided that nothing contained in entry (b) of this
exemption shall apply to :
• renting of rooms where charges are one thousand
rupees or more per day
• renting of premises, community halls, kalyanmandapam
or open area, and the like where charges are ten
thousand rupees or more per day;
• renting of shops or other spaces for business or
commerce where charges are ten thousand rupees or
more per month.
80 Services by way of training or coaching in recreational Charitable – Religious Charitable Entity registered U/s 01/10/2021
activities relating to sports by charitable entities Services 12AB also included in exemption
registered under section 12AA 63a[or 12AB] of the
Income-tax Act.
19A Services by way of transportation of goods by an aircraft Transportation of goods Date of exemption extended 01/10/2021
from customs station of clearance in India to a place services from September 2021 to 2022
outside India. Nothing contained in this serial number
shall apply after the 30th day of September, [2022]
19B Services by way of transportation of goods by a vessel Transportation of goods Date of exemption extended 01/10/2021
from customs station of clearance in India to a place services from September 2021 to 2022
outside India Nothing contained in this serial number shall
apply after the 30th day of September, [2022]
19C Satellite launch services supplied by Indian Space Transportation of goods New exemption introduced 16/10/2020
Research Organisation, Antrix Corporation Limited or New services
Space India Limited.
43 Services of leasing of assets (rolling stock assets including Transportation of goods Exemption withdrawn 01/10/2021
wagons, coaches, locos) by the Indian Railways Finance services
Corporation to Indian Railways.
9AA Services provided by and to Fédération Internationale de Sports, Arts, Culture The phrase “whenever 01/10/2021
Football Association (FIFA) and its subsidiaries directly or related services rescheduled” added in case of
indirectly related to any of the events under FIFA U-17 postponement of event due to
Women's World Cup 2020 to be hosted in India whenever pandemic.
rescheduled].
9AB Services provided by and to Asian Football Confederation Sports, Arts, Culture New exemption introduced 01/10/2021
(AFC) and its subsidiaries directly or indirectly related to related services
any of the events under AFC Women's Asia Cup 2022 to
be hosted in India.
82B Services by way of right to admission to the events Sports, Arts, Culture New exemption introduced 01/10/2021
organised under AFC Women's Asia Cup 2022 related services
61A Services by way of granting National Permit to a goods Government Services New exemption introduced 01/10/2021
carriage to operate through-out India / contiguous States.
72 Services provided to the Central Government, State Government Services Exemption is available even if 01/10/2021
Government, Union territory administration under any 75% or more of the expenditure
training programme for which 75% or more of the total is borne by Government. Earlier
expenditure is borne by the Central Government, State exemption was available if 100%
Government, Union territory administration.
 expenditure was borne by
government.
74A Services provided by rehabilitation professionals Health Care Services Charitable Entity registered U/s 01/10/2021
recognised under the Rehabilitation Council of India Act, 12AB also included in exemption
1992 by way of rehabilitation, therapy or counselling and
such other activity as covered by the said Act at medical
establishments, educational institutions, rehabilitation
centers established by Central Government, State
Government or Union territory or an entity registered
under section 12AA or 12AB of the Income-tax Act, 1961.