Amendments made by Notification No. 6/2015-ST dated 1.3.2015 w.e.f. 1.4.2015 or notified date (01.06.2015)
The
following changes (new exemptions, withdrawal of existing exemptions or
rationalization of exemptions) have been made vide Notification No.
6/2015-ST dated 1.3.2015 w.e.f. 1.4.2015 or
notified date. The parawise
and entry wise changes are as follows:-
Entry 2 – Services provided by way of transportation of patients in an ambulance exempted;
Entry
12 – Exemption to Services provided to the Government, a local
authority or a governmental authority by way of construction, erection,
commissioning, installation, completion, fitting out, repair,
maintenance, renovation, or alteration of -
(a) a civil structure
or any other original works meant predominantly for use other than for
commerce, industry, or any other business or profession;
(c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment;
(f)
a residential complex predominantly meant for self-use or the use of
their employees or other persons specified in the Explanation 1 to
clause 44 of section 65B of the said Act;
has been withdrawn.
Entry
14 - Exemption to services by way of construction, commissioning or
installation of original works pertaining to an airport or port has been
withdrawn;
Entry 16 – Exemption to services provided by a
performing artist in folk or classical art form of music or dance or
theatre restricted to such cases where amount charged is up to rupees
one lakh for a performance.
Entry 20 – Exemption to services of
transportation of food stuff by rail or vessels will be restricted to
milk, salt and foodgrain including flours, pulses and rice.
Entry
21 – Exemption to services of goods transport agency for transportation
of goods in a goods carriage of food stuff will be restricted to milk,
salt and foodgrains including flours, pulses and rice;
Entry 26A – Life insurance services provided by way of Varishtha Pension Bima Yojna has been exempted;
Entry
29 – Exemption has been withdrawn on services provided by a mutual fund
agent to a mutual fund or assets management company, distributor to a
mutual fund or AMC and selling or marketing agent of lottery ticket to a
distributor;
Entry 30 – Exemption to carrying out an intermediate
production process as job work will exclude carrying out of
intermediate production process of alcoholic liquor for human
consumption on job work basis (from notified date);
Entry 32 –
Exemption has been withdrawn on services of departmentally run public
telephone, guaranteed public telephone operating only local calls and
service by way of making telephone calls from free telephone at airport
and hospital where no bill is issued.
New exemptions
43. Services by operator of Common Effluent Treatment Plant by way of treatment of effluent;
44.
Services by way of pre-conditioning, pre-cooling, ripening, waxing,
retail packing, labelling of fruits and vegetables which do not change
or alter the essential characteristics of the said fruits or vegetables;
45. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;
46.
Service provided by way of exhibition of movie by an exhibitor to the
distributor or an association of persons consisting of the exhibitor as
one of its members.
47. Services by way of right to
admission to exhibition of cinematographic film, circus, dance, or
theatrical performance including drama or ballet; recognised sporting
event and award function, concert, pageant, musical performance or any
sporting event other than a recognised sporting event, where the
consideration for admission is not more than ₹ 500 per person. (w.e.f.
1-6-2015).
Amendments made by Notification No. 12/2015-ST dated 30.04.2015
Following exemptions have been provided w.e.f. 30.04.2015 –
(a) Insurance schemes/Government schemes
(i) Pradhan Mantri Suraksha Bima Yojna (in Entry 26 of Notification No. 12/2015)
(ii) Pradhan Mantri Jeevan Jyoti Bima Yojana (in Entry 26A of Notification No. 12/2015)
(iii) Pradhan Mantri Jan Dhan Yogana (in Entry 26A of Notification No. 12/2015)
(b) Exemption to Services by way of collection of contribution under Atal Pension Yojana (APY).
[Entry 26B]
Amendment made by Notification No. 20/2015-ST dated 21.10.2015
Following exemptions shall be allowed w.e.f. 21.10.2015 vide Notification No. 20/2015-ST dated 21.10.2015.
29 Services provided by
(g)
business facilitator or a business correspondent to a banking company
with respect to a Basic Savings Bank Deposit Account covered by Pradhan
Mantri Jan Dhan Yojana in the banking company’s rural area branch, by
way of account opening, cash deposits, cash withdrawals, obtaining
e-life certificate, Aadhar seeding;
(ga) any person as
an intermediary to a business facilitator or a business correspondent
with respect to services mentioned in clause (g);
(gb) business facilitator or a business correspondent to an insurance company in a rural area.