[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NOTIFICATION
No.9/2016-Service Tax,
New Delhi, the 1
st
March, 2016
G.S.R.….(E).-In exercise of the powers conferred by sub-section (1) of section 93 of the
Finance Act, 1994 (32 of 1994), the Central Government being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No.25/2012-Service
Tax, dated the 20
th
June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number G.S.R. 467 (E), dated the 20
th
June, 2012, namely:-
1. In the said notification,-
(a) in the first paragraph,-
(i) in entry 6, for clause (b) and clause (c), the following clauses shall be substituted,
namely,-
“(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 a turnover up to rupees ten lakh in the preceding
financial year; or
(c) a senior advocate by way of legal services to a person other than a person
ordinarily carrying out any activity relating to industry, commerce or any
other business or profession;”;
(ii) after entry 9A, the following entry shall be inserted with effect from 1
st
March, 2016,
namely,-
“9B. Services provided by the Indian Institutes of Management, as per
the guidelines of the Central Government, to their students, by way of the
following educational programmes, except Executive Development
Programme, -
(a) two year full time residential Post Graduate Programmes in
Management for the Post Graduate Diploma in Management, to
which admissions are made on the basis of Common Admission
Test (CAT), conducted by Indian Institute of Management;
(b) fellow programme in Management;
(c) five year integrated programme in Management.”;
(iii) after entry 9B as so inserted, the following entries shall be inserted, namely:-
“9C. services of assessing bodies empanelled centrally by Directorate General of
Training, Ministry of Skill Development and Entrepreneurship by way of
assessments under Skill Development Initiative (SDI) Scheme;
9D. services provided by training providers (Project implementation agencies) under
Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of
Rural Development by way of offering skill or vocational training courses
certified by National Council For Vocational Training.”;
(iv) after entry 12, with effect from the 1
st
March, 2016, the following entry shall be
inserted, namely-
“12A. 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;
(b) a structure meant predominantly for use as (i) an educational, (ii) a
clinical, or(iii) an art or cultural establishment; or
(c) 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 65 B of the said Act;
under a contract which had been entered into prior to the 1
st
March, 2015 and on
which appropriate stamp duty, where applicable, had been paid prior to such date:
provided that nothing contained in this entry shall apply on or after the 1
st
April, 2020;”;
(v) in entry 13, after item (b), the following items shall be inserted with effect from 1
st
March, 2016, namely –
“(ba) a civil structure or any other original works pertaining to the „In-situ
rehabilitation of existing slum dwellers using land as a resource through
private participation‟under the Housing for All (Urban) Mission/Pradhan
Mantri Awas Yojana, only for existing slum dwellers.
(bb) a civil structure or any other original works pertaining to the „Beneficiary-
led individual house construction / enhancement under the Housing for All
(Urban) Mission/Pradhan Mantri Awas Yojana;”;
(vi) in entry 14, with effect from 1
st
March, 2016,
A. for item (a), the following shall be substituted, namely:-
“(a) railways, excluding monorail and metro;
Explanation.-The services by way of construction, erection,
commissioning or installation of original works pertaining to monorail or
metro, where contracts were entered into before 1
st
March, 2016, on which
appropriate stamp duty, was paid, shall remain exempt.”.
B. after item (c), the following item shall be inserted, namely –
“(ca) low cost houses up to a carpet area of 60 square metres per house in a
housing project approved by the competent authority under:
(i) the “Affordable Housing in Partnership” component of the Housing for
All (Urban) Mission/Pradhan Mantri Awas Yojana;
(ii) any housing scheme of a State Government.”.
(vii) after entry 14, with effect from the 1
st
March, 2016, the following entry shall be
inserted, namely-
“14A. Services by way of construction, erection, commissioning, or installation of
original works pertaining to an airport or port provided under a contract which
had been entered into prior to 1
st
March, 2015 and on which appropriate stamp
duty, where applicable, had been paid prior to such date:
provided that Ministry of Civil Aviation or the Ministry of Shipping in the
Government of India, as the case may be, certifies that the contract had been
entered into before the 1
st
March, 2015:
provided further that nothing contained in this entry shall apply on or after
the 1
st
April, 2020;”;
(viii) in entry 16, for the words “one lakh rupees”, the words “one lakh and fifty thousand
rupees” shall be substituted;
(ix) in entry 23,-
(A) after clause (b), the following clause shall be inserted with effect from 1
st
June 2016, namely,-
“(bb) stage carriage other than air-conditioned stage carriage;”;
(B) clause (c) shall be omitted;
(x) in entry 26, after clause (p), the following clause shall be inserted, namely,-
“(q) Niramaya‟ Health Insurance Scheme implemented by 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).”;
(xi) after entry 26B, the following entry shall be inserted, namely,-
“26C. Services of life insurance business provided by way of annuity under the
National Pension System regulated by Pension Fund Regulatory and
Development Authority of India (PFRDA) under the Pension Fund Regulatory
And Development Authority Act, 2013 (23 of 2013);”;
(xii) after entry 48, the following entries shall be inserted, namely,-
“49. Services provided by Employees‟ Provident Fund Organisation (EPFO) to
persons governed under the Employees‟ Provident Funds and Miscellaneous
Provisions Act, 1952 (19 of 1952);
50. Services provided by Insurance Regulatory and Development Authority of
India (IRDA) to insurers under the Insurance Regulatory and Development
Authority of India Act, 1999 (41 of 1999);
51. Services provided by Securities and Exchange Board of India (SEBI) set up
under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by
way of protecting the interests of investors in securities and to promote the
development of, and to regulate, the securities market;
52. Services provided by National Centre for Cold Chain Development under
Ministry of Agriculture, Cooperation and Farmer‟s Welfare by way of cold
chain knowledge dissemination;”;
(xiii) after entry 52 as so inserted, the following entries shall be inserted with effect
from 1
st
June 2016, namely:-
“53. Services by way of transportation of goods by an aircraft from a place
outside India upto the customs station of clearance in India.”;
(b) in paragraph 2, -
(i) after clause (b), the following clause shall be inserted with effect from such date on
which the Finance Bill, 2016 receives assent of the President of India, namely: -
„(ba) “approved vocational education course” means, -
(i) a course run by an industrial training institute or an industrial training centre
affiliated to the National Council for Vocational Training or State Council for
Vocational Training offering courses in designated trades notified under the
Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of
Vocational Training, run by a person registered with the Directorate General
of Training, Ministry of Skill Development and Entrepreneurship;‟;
(ii) for clause (oa), the following shall be substituted with effect from such date on which
the Finance Bill, 2016, receives assent of the President of India, namely : -
„(oa) “educational institution” means an institution providing services by way of:
(i) pre-school education and education up to higher secondary school or
equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognised by
any law for the time being in force;
(iii) education as a part of an approved vocational education course;”;
(iii) after clause (zd), the following clause shall be inserted, namely:-
„(zdd) “senior advocate‟ has the meaning assigned to it in section 16 of the
Advocates Act, 1961 (25 of 1961);‟
2. Save as otherwise provided in this notification, this notification shall come into force on
the 1
st
of April, 2016.
[F. No.334/8/2016 -TRU]
(K. Kalimuthu)
Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 25/2012 - Service Tax, dated the 20
th
June, 2012, vide number G.S.R. 467 (E),
dated the 20
th
June, 2012 and last amended vide notification number 07/2016 - Service Tax, dated
the 18
th
February, 2016 vide number G.S.R. 184(E), dated the 18
th
February, 2016.
