Transportation of Passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis.

Provided that credit of Input tax charged on goods used in supplying the services has not been taken

Supply of services by providing metering equipment on rent, testing for meters/transformers/capacitors etc releasing electricity connections, shifting of meters/service lines, issuing duplicate bills etc. which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers.

Research and development services against consideration received in the form of grants supplied by – (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.

Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.”

Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity

(a) the National Skill Development Corporation set up by the Government of India;

(b) the National Council for Vocational Education and Training;

(c) an Awarding Body recognized by the National Council for Vocational Education and Training;

(d) an Assessment Agency recognized by the National Council for Vocational Education and Training;

(e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training,

in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or

(ii) a vocational skill development course under the National Skill Certification and Reward Scheme; or

(iii) Monetary any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package.

Import of service by foreign airlines Company in india from related person or any establishment outside India without any payment or consideration

Conditions as per Note-1

Service by way of renting of any property other than residential dwelling

Any-unregistered person

Registered person

RCM will be applicable from 10-10-2024