Exemption Lists of services has been broadened by inserting services provided by Fair Price Shops to Government and services provided by and to FIFA for FIFA U-17 to the list.

The Central Government vide Notification No. 21/2017-Central Tax (Rate) dated August 22, 2017 has made the following amendments in the list of services exempted via exemption Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017.

Under sl. No. 9A Chapter 99

Services provided by and to Federation International Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Condition - 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 World Cup 2017.

Under sl. No. 11A Heading 9961 or 9962

Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin.

Under sl. No. 11B Heading 9961 or 9962

Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.

Under sl. No. 35 Heading 9971 or 9991

Services of general insurance business provided under following schemes –

  • Hut Insurance Schem
  • Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme)
  • Scheme for Insurance of Tribals
  • Janata Personal Accident Policy and Gramin Accident Policy
  • Group Personal Accident Policy for Self-Employed Women
  • Agricultural Pumpset and Failed Well Insurance
  • premia collected on export credit insurance
  • Restructured Weather Based Crop Insurance Scheme (RWCIS) approved by the Government of India and implemented by the Ministry of Agriculture
  • Jan Arogya Bima Policy
  • Pradhan Mantri Fasal BimaYojana 
  • Pilot Scheme on Seed Crop Insurance
  • Central Sector Scheme on Cattle Insurance
  • Universal Health Insurance Scheme
  • Rashtriya Swasthya Bima Yojana
  • Coconut Palm Insurance Scheme
  • Pradhan Mantri Suraksha BimaYojna
  • Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999)

Explanation to above notification

  • Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
  • Chapter, Section, Heading, Group, or Service Code mentioned are only indicative.
  • A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.

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