hapter / Section / Heading |
Description of Service |
CGST |
SGST/ |
IGST |
Condition |
Chapter 99 |
(i) Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. (ii) Services by way of transfer of a going concern, as a whole or an independent part thereof. (iii) Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. (iv) Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. (v) Services by Central Government, State Government, Union territory, local authority or Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. (vi) Services by the Central Government, State Government, Union territory or local authority excluding the following services— (vii) Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (viii) Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: (ix) Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: |
Nil |
Nil |
Nil |
- |
Chapter 99 |
Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. |
Nil |
Nil |
Nil |
Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017. |
Chapter 99 |
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). |
Nil |
Nil |
Nil |
- |
Chapter 99 |
Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. |
Nil |
Nil |
Nil |
- |
Chapter 99 |
Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees |
Nil |
Nil |
Nil |
- |
Section 5 |
Construction Services |
|
|||
Heading 9954 |
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. |
9 |
9 |
18 |
- |
(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. |
9 |
9 |
18 |
- |
|
“(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to“Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. |
6 |
6 |
12 |
“Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be” |
|
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and 6 - 2 Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) 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; (d) 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; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. |
6 |
6 |
12 |
- |
|
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved 6 - 3 by the competent authority under- (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. |
6 |
6 |
12 |
- |
|
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity”. |
9 |
9 |
18 |
“Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be” |
|
“(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity |
2.5 |
2.5 |
5 |
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be |
|
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. |
6 |
6 |
12 |
- |
|
(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. |
9 |
9 |
18 |
- |
|
Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. |
Nil |
Nil |
Nil |
Nil |
|
Section 6 |
Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services |
|
|||
Heading 9961 |
Services in wholesale trade.
|
9 |
9 |
18 |
- |
Heading 9961 or Heading 9962 |
“Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin. |
Nil |
Nil |
Nil |
- |
Heading 9962 |
Services in retail trade. |
9 |
9 |
18 |
- |
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin. |
Nil |
Nil |
Nil |
Nil |
|
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9963 |
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken |
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. |
6 |
6 |
12 |
- |
|
[(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. |
9 |
9 |
18 |
- |
|
(iv) Omitted |
- |
||||
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. |
9 |
9 |
18 |
- |
|
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. |
9 |
9 |
18 |
- |
|
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. |
9 |
9 |
18 |
- |
|
(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. |
14 |
14 |
28 |
- |
|
(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. |
9 |
9 |
18 |
- |
|
Services by way of renting of residential dwelling for use as residence. |
Nil |
Nil |
Nil |
Nil |
|
Services by a person by way of- |
Nil |
Nil |
Nil |
Nil |
|
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9964 |
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service |
(ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods AND services used in supplying the service has not been taken |
|
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods used in supplying the service has not been taken |
|
(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. |
|
(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. |
6 |
6 |
12 |
- |
|
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. |
6 |
6 |
12 |
- |
|
(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken |
|
(vi a) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient |
6 |
6 |
12 |
||
(vii) Passenger transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. |
9 |
9 |
18 |
- |
|
Transport of passengers, with or without accompanied belongings, by – |
Nil |
Nil |
Nil |
Nil |
|
Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: |
Nil |
Nil |
Nil |
Nil |
|
Service of transportation of passengers, with or without accompanied belongings, by— |
Nil |
Nil |
Nil |
Nil |
|
Heading 9965 |
(i) Transport of goods by rail (other than services specified at item no. (iv)). |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service |
(ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to 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. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken |
|
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken |
|
(iii a) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). |
6 |
6 |
12 |
Provided that the goods transport agency opting to pay central tax @6% under this entry shall, thenceforth, be liable to pay central tax @6% on all the services of GTA supplied by it. |
|
(iv) Transport of goods in containers by rail by any person other than Indian Railways. |
6 |
6 |
12 |
- |
|
(v) Transportation of natural gas through pipeline |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken |
|
(v) Transportation of natural gas through pipeline |
6 |
6 |
12 |
- |
|
(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above |
9 |
9 |
18 |
- |
|
Services by way of transportation of goods- |
Nil |
Nil |
Nil |
Nil |
|
Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of transportation by rail or a vessel from one place in India to another of the following goods – |
Nil |
Nil |
Nil |
Nil |
|
Services provided by a goods transport agency, by way of transport in a goods carriage of - |
Nil |
Nil |
Nil |
Nil |
|
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - |
Nil |
Nil |
Nil |
- |
|
Heading 9966 |
“(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. |
Heading 9966 |
“(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. |
6 |
6 |
12 |
- |
“(ii) Rental services of transport vehicles with or without operators, other than (i) above |
9 |
9 |
18 |
- |
|
(iii) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. |
6 |
6 |
12 |
- |
|
Services by way of giving on hire – |
Nil |
Nil |
Nil |
Nil |
|
Heading 9967 |
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken |
(ii) Supporting services in transport other than (i) above. |
9 |
9 |
18 |
- |
|
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). |
6 |
6 |
12 |
Provided that the goods transport agency opting to pay central tax @6% under this entry shall, thenceforth, be liable to pay central tax @6% on all the services of GTA supplied by it. |
|
Services provided by a goods transport agency, by way of transport in a goods carriage of - |
Nil |
Nil |
Nil |
Nil |
|
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - |
Nil |
Nil |
Nil |
- |
|
Service by way of access to a road or a bridge on payment of toll charges. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of loading, unloading, packing, storage or warehousing of rice. |
Nil |
Nil |
Nil |
Nil |
|
Service by way of access to a road or a bridge on payment of annuity. |
Nil |
Nil |
Nil |
- |
|
Heading 9968 |
Postal and courier services. |
9 |
9 |
18 |
- |
Heading 9969 |
Electricity, gas, water and other distribution services. |
9 |
9 |
18 |
- |
Transmission or distribution of electricity by an electricity transmission or distribution utility. |
Nil |
Nil |
Nil |
Nil |
|
Section 7 |
Financial and related services; real estate services; and rental and leasing services. |
|
|||
Heading 9971 |
(i) Services provided by a foreman of a chit fund in relation to chit. |
6 |
6 |
12 |
Provided that credit of input tax charged on goods used in supplying the service has not been taken |
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. |
Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
- |
|||
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. |
Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
- |
|||
(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods used in supplying the service has not been taken |
|
(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017 |
65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
- |
|
(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. |
9 |
9 |
18 |
- |
|
Services by the Reserve Bank of India. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of— |
Nil |
Nil |
Nil |
Nil |
|
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). |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). |
Nil |
Nil |
Nil |
Nil |
|
Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). |
Nil |
Nil |
Nil |
Nil |
|
Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). |
Nil |
Nil |
Nil |
Nil |
|
Services provided by the Securities and Exchange Board of India 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. |
Nil |
Nil |
Nil |
Nil |
|
Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. |
Nil |
Nil |
Nil |
Nil |
|
Services of general insurance business provided under following schemes – |
Nil |
Nil |
Nil |
Nil |
|
Services of life insurance business provided under following schemes- |
Nil |
Nil |
Nil |
Nil |
|
Services by way of collection of contribution under the Atal Pension Yojana. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of collection of contribution under any pension scheme of the State Governments. |
Nil |
Nil |
Nil |
Nil |
|
Services by the following persons in respective capacities – |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9972 |
Real estate services. |
9 |
9 |
18 |
- |
Services by way of renting of residential dwelling for use as residence. |
Nil |
Nil |
Nil |
Nil |
|
Services by a person by way of- |
Nil |
Nil |
Nil |
Nil |
|
Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. |
Nil |
Nil |
Nil |
- |
|
Heading 9973 |
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. |
6 |
6 |
12 |
- |
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. |
9 |
9 |
18 |
- |
|
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. |
Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
- |
|||
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. |
Same rate of integrated tax as on supply of like goods involving transfer of title in goods |
- |
|||
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. |
2.5 |
2.5 |
5 |
Provided that credit of input tax charged on goods used in supplying the service has not been taken |
|
(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; |
65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. |
- |
|
(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. |
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods |
Same rate of state tax as applicable on supply of like goods involving transfer of title in goods |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
- |
|
Services by way of giving on hire – |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. |
Nil |
Nil |
Nil |
Nil |
|
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: |
Nil |
Nil |
Nil |
Nil |
|
Section 8 |
Business and Production Services |
|
|||
Heading 9981 |
Research and development services. |
9 |
9 |
18 |
- |
Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- |
Nil |
Nil |
Nil |
Nil |
|
Heading 9982 |
Legal and accounting services. |
9 |
9 |
18 |
- |
Services provided by- |
Nil |
Nil |
Nil |
Nil |
|
Heading 9983 |
(i) Selling of space for advertisement in print media. |
2.5 |
2.5 |
5 |
- |
(ii) Other professional, technical and business services other than (i) above. |
9 |
9 |
18 |
- |
|
Services by a veterinary clinic in relation to health care of animals or birds. |
Nil |
Nil |
Nil |
Nil |
|
Services provided by the Central Government, State Government, Union territory or local authority by way of- |
Nil |
Nil |
Nil |
Nil |
|
Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. |
Nil |
Nil |
Nil |
Nil |
|
Any services provided by, _ |
Nil |
Nil |
Nil |
Nil |
|
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9984 |
Telecommunications, broadcasting and information supply services. |
9 |
9 |
18 |
- |
Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. |
Nil |
Nil |
Nil |
Nil |
|
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. |
Nil |
Nil |
Nil |
Nil |
|
Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9985 |
(i) Supply of tour operators services. |
2.5 |
2.5 |
5 |
1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. |
(ii) Support services other than (i) above |
9 |
9 |
18 |
- |
|
Services by way of loading, unloading, packing, storage or warehousing of rice. |
Nil |
Nil |
Nil |
Nil |
|
Services by the following persons in respective capacities – |
Nil |
Nil |
Nil |
Nil |
|
Services by way of sponsorship of sporting events organised - |
Nil |
Nil |
Nil |
Nil |
|
Services by an organiser to any person in respect of a business exhibition held outside India. |
Nil |
Nil |
Nil |
Nil |
|
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9986 |
(i) Support services to agriculture, forestry, fishing, animal husbandry. |
Nil |
Nil |
Nil |
- |
(ii) Support services to mining, electricity, gas and water distribution. |
9 |
9 |
18 |
- |
|
Services relating to 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 or agricultural produce by way of— |
Nil |
Nil |
Nil |
Nil |
|
Carrying out an intermediate production process as job work in relation to 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 or agricultural produce. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9987 |
Maintenance, repair and installation (except construction) services. |
9 |
9 |
18 |
- |
Heading 9988 |
(i) Services by way of job work in relation to- |
2.5 |
2.5 |
5 |
- |
Heading 9988 |
[(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent |
6 |
6 |
12 |
- |
[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals {(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.} |
2.5 |
2.5 |
5 |
- |
|
[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. |
6 |
6 |
12 |
- |
|
[(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) { (ia), (ii) and (iia)} above. |
9 |
9 |
18 |
- |
|
Services by way of slaughtering of animals. |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9989 |
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract IGST @ 12 per cent. or 5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. |
6 |
6 |
12 |
- |
Heading 9989 |
(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services. Other than (i) above. |
9 |
9 |
18 |
- |
(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services. Other than (i) above. |
9 |
9 |
18 |
- |
|
Section 9 |
Community, Social and Personal Services and other miscellaneous services |
|
|||
Heading 9991 |
Public administration and other services provided to the community as a whole; compulsory social security services. |
9 |
9 |
18 |
- |
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). |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). |
Nil |
Nil |
Nil |
Nil |
|
Services of life insurance business provided under following schemes- |
Nil |
Nil |
Nil |
Nil |
|
Services by way of collection of contribution under the Atal Pension Yojana. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of collection of contribution under any pension scheme of the State Governments. |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
Services provided by- |
Nil |
Nil |
Nil |
Nil |
|
Services provided by the Central Government, State Government, Union territory or local authority by way of- |
Nil |
Nil |
Nil |
Nil |
|
Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
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: |
Nil |
Nil |
Nil |
Nil |
|
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. |
Nil |
Nil |
Nil |
Nil |
|
Any services provided by, _ |
Nil |
Nil |
Nil |
Nil |
|
Heading 9992 |
Education services. |
9 |
9 |
18 |
- |
Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. |
Nil |
Nil |
Nil |
Nil |
|
Services provided - |
Nil |
Nil |
Nil |
Nil |
|
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: - |
Nil |
Nil |
Nil |
Nil |
|
Services provided to a recognised sports body by- |
Nil |
Nil |
Nil |
Nil |
|
Any services provided by, _ |
Nil |
Nil |
Nil |
Nil |
|
Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. |
Nil |
Nil |
Nil |
Nil |
|
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. |
Nil |
Nil |
Nil |
Nil |
|
Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9993 |
Human health and social care services. |
9 |
9 |
18 |
- |
Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of- |
Nil |
Nil |
Nil |
Nil |
|
Heading 9994 |
Sewage and waste collection, treatment and disposal and other environmental protection services. |
9 |
9 |
18 |
- |
Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9995 |
Services of membership organisations. |
9 |
9 |
18 |
- |
Services by a person by way of- |
Nil |
Nil |
Nil |
Nil |
|
Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – |
Nil |
Nil |
Nil |
Nil |
|
Heading 9996 |
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. |
9 |
9 |
18 |
- |
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. |
9 |
9 |
18 |
- |
|
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. |
14 |
14 |
28 |
- |
|
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. |
14 |
14 |
28 |
- |
|
(v) Gambling. |
14 |
14 |
28 |
- |
|
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. |
9 |
9 |
18 |
- |
|
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. |
Nil |
Nil |
Nil |
Nil |
|
Services provided to a recognised sports body by- |
Nil |
Nil |
Nil |
- |
|
Services by an artist by way of a performance in folk or classical art forms of- |
Nil |
Nil |
Nil |
Nil |
|
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. |
Nil |
Nil |
Nil |
Nil |
|
Services by way of training or coaching in recreational activities relating to- |
Nil |
Nil |
Nil |
Nil |
|
Services by way of right to admission to- |
Nil |
Nil |
Nil |
Nil |
|
Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force. |
Nil |
Nil |
Nil |
- |
|
Heading 9997 |
Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). |
9 |
9 |
18 |
- |
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. |
Nil |
Nil |
Nil |
Nil |
|
Heading 9998 |
Domestic services. |
9 |
9 |
18 |
- |
Heading 9999 |
Services provided by extraterritorial organisations and bodies. |
9 |
9 |
18 |
- |
Services by a foreign diplomatic mission located in India. |
Nil |
Nil |
Nil |
Nil |
|
Chapter 99 |
Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration |
Compensation cess - Same rate of cess as applicable on supply of similar goods involving transfer of title in goods |
|||
Chapter 99 |
Transfer of right in goods or of undivided share in goods without the transfer of title thereof |
Compensation cess - Same rate of cess as applicable on supply of similar goods involving transfer of title in goods |
|||
Chapter 99 |
Leasing of motor vehicles purchased and leased prior to 1st July 2017 |
65% of the rate of cess as applicable on supply of similar goods involving transfer of title in goods. Note: Nothing contained in this entry shall apply on or after 1st day of July, 2020" |