FOR GOODS

S.NO

PARTICULAR

Supplier of
goods

Effective date

1.

Cashew nuts,no longer shelled or peeled

Agriculturist

01/07/2017
 

2

Bidi wrapper leaves (tendu)

 

Agriculturist

01/07/2017

3

Tobacco leaves

 

Agriculturist

01/07/2017

4

Silk yarn

 

Any person who manufac- tures silk yarn from raw silk or silk worm cocoons for
supply of silk yarn

01/07/2017

5

Supply of lottery

State Government, Union Territory or any local authority

01/07/2017

6

Used vehicles, seized and confiscated goods, vintage  and used goods, waste and scrap to Government or local authority

Central Government, State Government, Union
territory or a local authority

  

13/10/2017

7

Raw Cotton

 

Agriculturist

 

15/11/2017

8

Priority Sector Lending Certificate

 

RBI as the priority sector.

28/05/2018

FOOD SERVICE

S.NO

PARTICULAR

Supplier of service

Effective date

1

Supply of service by GTA
 

Goods Transport Agency (GTA) who has not paid integrated tax at the rate of 12%

01/07/2017

2

Advocacy Services

 

An individual advocate including a senior advocate or firm of advocates

01/07/2017

3

Service by Arbitral Tribunal

 

An arbitral tribunal

01/07/2017

4

Sponsorship Services

 

Any person

01/07/2017

5

Services by Central Government, State Government, Union territory or local authority
 

Central Government, State Government, Union territory or local authority 

01/07/2017

6

Services by Director (Except as a employee)

 

A director of a company or a body corporate

01/07/2017

7

Services by insurance agent

 

An insurance agent

01/07/2017

8

Service by Recovery agent

 

A recovery agent

01/07/2017

9

Services by an author, music composer, photographer, artist

 

Author or music composer, photograph her, artist, or the like

01/07/2017

10

Supply of services by the members of Overseeing Committee to Reserve Bank of India

 

Members of Overseeing Committee constituted by the Reserve Bank of India

13/10/2017

11

Renting of immovable property by Government or local authority

 

Central Government, State Government, Union territory or local authority
 

25/01/2018

 

12

Services supplied by individual Direct Selling Agents (DSAs)

banks/ non-banking financial company (NBFCs)

 

27/07/2018

13

Services provided by business facilitator (BF)
 

Banking Company

01/01/2019

14

Services provided by an agent of business correspondent (BC)

 

Banking company

01/01/2019

15

Security Services

 

Any person other than a
body corporate

01/01/2019

16

Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI)

 

Any Person

01/04/2019

17

Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount

 

Any person

01/04/2019

18

Services provided by way of renting of a motor vehicle provided to a body corporate
 

Any person other than a body corporate , paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business.

01/10/2019

19

Services of lending of securities under Securities Lending Scheme, 1997
 

Any person, borrower

01/10/2019

20

Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged
 

Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient

01/01/2020

21

Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient
 

Any person located in a
non-taxable territory

01/07/2017

22

Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India

A person located in
non-taxable territory 

01/07/2017