9991 SAC Code: Public administration & other services

Description

Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).

Notes

Provident fund services by the Coal Mines Provident Fund Organisation to members covered by the 1948 Act are exempt, with no input tax credit on inputs used for them. From 1 Nov 2026 the Seamen's Provident Fund Organisation gets the same exemption for its services to persons governed by the Seamen's Provident Fund Act, 1966. Source: Notification 12/2017-Central Tax (Rate), S. No. 31A and S. No. 31AA, as inserted by Notification 07/2026-Central Tax (Rate).

Description

Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.

Notes

Administrative services by NPS Trust to its members are covered by a specific exemption. The new Council decisions focus on rationalising broader insurance slabs but do not withdraw this exemption, so it remains fully exempt.

Description

Publishing, on a fee or contract basis

Notes

Contract publishing services are treated as normal taxable services (distinct from exempt library or educational supplies) and fall in the standard 18% slab. They are not listed for any concessional treatment or rate cut in the new Appendix, so the 18% rate continues.

Description

Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by he mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;

Notes

This is a very specific exemption for assignment of royalty collection rights, conditional on GST paid by mining lease holders. The 56th Council Appendix does not indicate any change to this carve out, so it continues to be exempt subject to the same condition.

Description

Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).

Notes

Annuity services under NPS have been specifically exempt. The broader 2025 rationalisation further favours insurance but this particular NPS annuity entry was already at 0% and continues unchanged.

Description

Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.

Notes

Defence group insurance schemes have a dedicated exemption entry. There is no change signalled in the new rate Annexure, so exemption at 0% carries forward.

Description

Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajayanti Gram Swarozgar Yojana (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h)( Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substituted by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substituted by [Pradhan Mantri Fasal Bima Yojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) 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).

Notes

These social security and agricultural or health related general insurance schemes are already fully exempt. The 56th Council’s rationalisation of insurance rates does not disturb these targeted exemptions, so they remain at 0% with no GST and no ITC.

Description

Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 50000 rupees( 2 lakh substitued from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.

Notes

Continues as specifically exempt government-backed life insurance and pension schemes. No change in GST treatment.

Description

Services by way of reinsurance of the insurance schemes specified in exemption list

Notes

Reinsurance of notified exempt schemes remains exempt so that the underlying exempt schemes are not indirectly taxed.

Description

Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.

Notes

Defence-linked group insurance continues to be fully exempt. No change in rate.

Description

Services by way of collection of contribution under the Atal Pension Yojana.

Notes

Collection charges for APY remain exempt to keep pension contributions tax neutral.

Description

Services by way of collection of contribution under any pension scheme of the State Governments.

Notes

Similar treatment as APY – collection services for State pension schemes remain exempt.

Description

Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.

Notes

Rural financial inclusion services continue to be exempt; no GST introduced after 22 Sep 2025.

Description

Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.

Notes

Government-funded insurance schemes remain exempt to avoid tax on government-paid social protection.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.

Notes

Historical spectrum / licence charges for pre-2016 period continue to be exempt to prevent double taxation.

Description

Services provided by- (a) an arbitral tribunal to Ð (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.

Notes

Basic legal services to individuals and small entities remain exempt; no change in GST rate or scope here.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way oftt (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.

Notes

Statutory registration and safety-related certification services stay exempt as before.

Description

Services by a specified organisation in respect of a religious pilgrimage facilitated by the( Ministry of External Affairs omitted on 25/01/2018), the Government of India, under bilateral arrangement.

Notes

Notified pilgrimage facilitation services remain exempt. No change.

Description

Services by way of providing information under the Right to Information Act, 2005 (22 of 2005)

Notes

RTI information supply charges continue to be treated as exempt; no GST payable.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

Notes

Statutory issue of identity and civil status documents remains outside GST burden (treated as exempt).

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.

Notes

Exempt when a Government or local authority receives fines or liquidated damages under a contract for tolerating the other party's non-performance. Such payments may not be a supply at all, in which case no GST arises. Source: Notification 12/2017-Central Tax (Rate), S. No. 62.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.

Notes

Concessions for individual farmers’ use of natural resources continue to be exempt.

Description

Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.

Notes

Exemption continues for pre-2016 one-time charges to avoid overlap with pre-GST regime.

Description

Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.

Notes

Merchant Overtime (MOT) charges remain exempt; GST 2.0 does not alter this entry.

Description

Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.

Notes

Exempt when provided by NSDC, NCVET, an NCVET-recognised awarding body or assessment agency, a training body accredited with such an awarding body, or an NSDC-approved training partner, in relation to the skill-development schemes listed in the entry. Approval by a Sector Skill Council alone no longer qualifies, and other training is taxed at 18% with input tax credit. Source: Notification 12/2017-Central Tax (Rate), S. No. 69 as substituted by 08/2024 and amended by 06/2025.

Description

Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Notes

Arbitration services to Government bodies remain exempt even after the new slab structure.

Description

Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Notes

Legal services to Government remain exempt; no GST introduced post 22 Sep 2025.

Description

Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

Notes

Senior advocate services to Government bodies also continue as exempt with no rate change.

Description

Overall Government public services

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business below the registration threshold (Rs 20 lakh, or Rs 10 lakh in some special category states) or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business below the registration threshold (Rs 20 lakh, or Rs 10 lakh in some special category states) or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Public administrative services related to the more efficient operation of business.

Notes

Nil when a Government or local authority provides it to the public, to another Government body, or to a business below the registration threshold (Rs 20 lakh, or Rs 10 lakh in some special category states) or for Rs 5,000 or less. Other supplies to business entities are taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Other administrative services of the government n.e.c.

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business below the registration threshold (Rs 20 lakh, or Rs 10 lakh in some special category states) or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Public administrative services related to external affairs, diplomatic and consular services abroad.

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Services related to foreign economic aid

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Services related to foreign military aid

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Military defence services

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Civil defence services

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Police and fire protection services

Notes

Exempt when police or fire services are provided by Government to the public, and fire services by a municipality are outside GST altogether. Deployment of police or fire staff for a business, for example at a private event, is taxed at 18% paid by the business under reverse charge unless the small-business or Rs 5,000 limits apply. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 8; Notification 14/2017-Central Tax (Rate).

Description

Public administrative services related to law courts

Notes

Services by any court or tribunal set up under law are neither a supply of goods nor of services. Services bought by courts from private contractors are taxed at those contractors' own rates (CGST Act Schedule III para 2)

Description

Administrative services related to the detention or rehabilitation of criminals.

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Public administrative services related to other public order and safety affairs n.e.c.

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business below the registration threshold (Rs 20 lakh, or Rs 10 lakh in some special category states) or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Administrative services related to sickness, maternity or temporary disablement benefit schemes.

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Administrative services related to unemployment compensation benefit schemes

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.

Description

Administrative services related to family and child allowance programmes

Notes

Exempt when a Government or local authority provides it to the public, to another Government body, or to a business with turnover up to Rs 20 lakh or for Rs 5,000 or less. When supplied to other business entities it is taxed at 18%, paid by the business under reverse charge. Source: Notification 12/2017-Central Tax (Rate), S. No. 6 to 9; Notification 11/2017-Central Tax (Rate), S. No. 29.