| SAC Codes |
Description of Services |
Rates (%) |
| 99 |
Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. |
Nil |
| 99 |
Services by way of transfer of a going concern, as a whole or an independent part thereof. |
Nil |
| 99 |
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(or a Government entity inserted on 25/01/2018) 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. |
Nil |
| 99 |
Services by (Central Government, State Government, Union territory, local authority or omitted on 27.07.2018) governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. |
Nil |
| 99 |
Services by a (Central Government, State Government, Union territory, local authority or omitted on 27.07.18) Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. |
Nil |
| 99 |
Services by the Central Government, State Government, Union territory or local authority excluding the following services(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport(c) transport of goods or passengers; o(d) any service, other than services covered under entrie(a) t(c) above, provided to business entities. |
Nil |
| 99 |
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 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-(a) services-(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) of transport of goods or passengers; and(b) services by way of renting of immovable property. |
Nil |
| 99 |
Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:Provided that nothing contained in this entry shall apply to services-(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) of transport of goods or passengers. |
Nil |
| 99 |
Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs.Provided that nothing contained in this entry shall apply to -(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) transport of goods or passengers:Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year. |
Nil |
| 99 |
Services received from a provider of service located in a non taxable territory by –(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or(c) a person located in a non-taxable territory:Provided that the exemption shall not apply to –(i) online information and database access or retrieval services received by persons specified in entry(a) or entr(b); or(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry. |
Nil |
| 99 |
Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. |
Nil |
| 99 |
Services provided to the United Nations or a specified international organization is exempt by way of refund. |
Nil |
| 99 |
Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund. |
Nil |
| 99 |
Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service |
Nil |
| 99 |
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 |
| 99 |
Services provided by and to Fédération 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 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 U17 World Cup 2017. |
Nil |
| 99 |
Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity 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. |
Nil |
| 9954 |
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 |
| 9954 |
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 |
| 9954 |
Other construction services |
18% |
| 9954 |
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. (the value of land is deemed to be one-third of the total amount charged for such supplies) |
18% |
| 9954 |
Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 2017 |
18% |
| 9954 |
Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (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 paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. |
12% |
| 9954 |
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. |
5% |
| 9954 |
Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection,commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (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 paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Explanation (inserted on 27/07/2018) :- “Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”. |
12% |
| 9954 |
Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the 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. |
12% |
| 9954 |
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, 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 Awas Yojana; (c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;(substituted on 25/01/2018) (d) a civil structure or any other original works pertaining to the ÒBeneficiary led individual house construction / enhancementÓ 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. |
12% |
| 9954 |
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(including substituted from 25/01/2018) 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 by the competent authority under- (1) the ÒAffordable Housing in PartnershipÓ 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. |
12% |
| 9954 |
‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); |
12% |
| 9954 |
a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’; |
12% |
| 9954 |
a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”; |
12% |
| 9954 |
low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;”; |
12% |
| 9954 |
(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 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. |
12% |
| 9954 |
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 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. |
5% |
| 9954 |
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017 |
5 %- No ITC. |
| 995411 |
Construction services of single dwelling or multi dwelling or multi-storied residential buildings |
18% |
| 995412 |
Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc |
18% |
| 995413 |
Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings |
18% |
| 995414 |
Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. |
18% |
| 995415 |
Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings |
18% |
| 995416 |
Construction Services of other buildings n.e.c |
18% |
| 995419 |
Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. |
18% |
| 995421 |
General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels |
18% |
| 995422 |
General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks |
18% |
| 995423 |
General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. |
18% |
| 995424 |
General construction services of local water & sewage pipelines, electricity and communication cables & related works |
18% |
| 995425 |
General construction services of mines and industrial plants |
18% |
| 995426 |
General Construction services of Power Plants and its related infrastructure |
18% |
| 995427 |
General construction services of outdoor sport and recreation facilities |
18% |
| 995428 |
General construction services of other civil engineering works n.e.c. |
18% |
| 995429 |
Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. |
18% |
| 995431 |
Demolition services |
18% |
| 995432 |
Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. |
18% |
| 995433 |
Excavating and earthmoving services |
18% |
| 995434 |
Water well drilling services and septic system installation services |
18% |
| 995435 |
Other site preparation services n.e.c |
18% |
| 995439 |
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
18% |
| 995441 |
Installation, assembly and erection services of prefabricated buildings |
18% |
| 995442 |
Installation, assembly and erection services of other prefabricated structures and constructions |
18% |
| 995443 |
Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) |
18% |
| 995444 |
Other assembly and erection services n.e.c. |
18% |
| 995449 |
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
18% |
| 995451 |
Pile driving and foundation services |
18% |
| 995452 |
Building framing & Roof Framing services |
18% |
| 995453 |
Roofing and waterproofing services |
18% |
| 995454 |
Concrete services |
18% |
| 995455 |
Structural steel erection services |
18% |
| 995456 |
Masonry services |
18% |
| 995457 |
Scaffolding services |
18% |
| 995458 |
Other special trade construction services n.e.c. |
18% |
| 995459 |
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. |
18% |
| 995461 |
Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. |
18% |
| 995462 |
Water plumbing and drain laying services |
18% |
| 995463 |
Heating, ventilation and air conditioning equipment installation services |
18% |
| 995464 |
Gas fitting installation services |
18% |
| 995465 |
Insulation services |
18% |
| 995466 |
Lift and escalator installation services |
18% |
| 995468 |
Other installation services n.e.c. |
18% |
| 995469 |
Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. |
18% |
| 995471 |
Glazing services |
18% |
| 995472 |
Plastering services |
18% |
| 995473 |
Painting services |
18% |
| 995474 |
Floor and wall tiling services |
18% |
| 995475 |
Other floor laying, wall covering and wall papering services |
18% |
| 995476 |
Joinery and carpentry services |
18% |
| 995477 |
Fencing and railing services |
18% |
| 995478 |
Other building completion and finishing services n.e.c. |
18% |
| 995479 |
Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. |
18% |
| 996111 |
Services provided for a fee/commission or contract basis on wholesale trade |
18% |
| 9961 |
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 |
| 9961 |
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% |
| 9961 |
Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Ð Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate wholesale commercial transactions between buyers and sellers, for a fee or commissionÕ Ð Services of electronic wholesale agents and brokers, Ð Services of wholesale auctioning houses. |
18% |
| 9962 |
Services in retail trade. Explanation – This service does not include sale or purchase of goods |
18% |
| 9962 |
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 |
| 9962 |
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 |
| 996211 |
Services provided for a fee/commission or contract basis on retail trade |
18% |
| 9963 |
Services by way of renting of residential dwelling for use as residence. |
NIL |
| 9963 |
Services by a person by way of-(a) conduct of any religious ceremony;(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:Provided that nothing contained in entr(b) of this exemption shall apply to,-(i) renting of rooms where charges are 10,000 rupees or more per day;(ii) renting of premises, community halls, kalyana mandapam or open area, and the like where charges are 10,000 rupees or more per day;(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month. |
NIL |
| 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 amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
5 %- No ITC |
| 9963 |
(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. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
18% |
| 9963 |
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having Value of supply( declared tariff replaced from 27/07/18)of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.-Value of Supply includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
NIL |
| 9963 |
Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
12% |
| 9963 |
Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per day Explanation.- Value of supply( declared tariff )replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
18% |
| 9963 |
Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room. Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
28% |
| 9963 |
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, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. |
18% |
| 9963 |
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. |
18% |
| 9963 |
(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. |
18% |
| 9963 |
Bundled 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 |
18% |
| 9963 |
Other Accommodation, food and beverage services |
18% |
| 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 amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
5% |
| 9963 |
(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, 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. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. |
5% |
| 9963 |
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. |
5% |
| 9963 |
(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. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. |
18% |
| 996311 |
Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc |
18% |
| 996312 |
Camp site services |
18% |
| 996313 |
Recreational and vacation camp services |
18% |
| 996321 |
Room or unit accommodation services for students in student residences |
18% |
| 996322 |
Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc |
18% |
| 996329 |
Other room or unit accommodation services n.e.c. |
18% |
| 996331 |
Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. |
18% |
| 996332 |
Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. |
18% |
| 996333 |
Services provided in Canteen and other similar establishments |
18% |
| 996334 |
Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. |
18% |
| 996335 |
Catering services in trains, flights etc. |
18% |
| 996336 |
Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators |
18% |
| 996337 |
Other contract food services |
18% |
| 996339 |
Other food, edible preparations, alcoholic & non-alcoholic beverages serving services n.e.c. |
18% |
| 9964 |
Transport of passengers, with or without accompanied belongings, by –(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;(b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or(c) stage carriage other than air-conditioned stage carriage. 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). |
NIL |
| 9964 |
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: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. |
NIL |
| 9964 |
Service of transportation of passengers, with or without accompanied belongings, by—(a) railways in a class other than—(i) first class; or(ii) an air-conditioned coach;(b) metro, monorail or tramway;(c) inland waterways;(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and(e) metered cabs or auto rickshaws (including e-rickshaws). |
NIL |
| 9964 |
Transport of passengers by rail in first class or air conditioned coaches |
5% – with ITC of input services |
| 9964 |
Transport of passengers, with and without accompanied belongings by(a) air conditioned contract carriage other than motor cab;(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). |
5% – No ITC |
| 9964 |
Transport of passengers by air in economy class |
5 – with ITC of input services |
| 9964 |
Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport |
5 – with ITC of input services |
| 9964 |
Transport of passengers by air in other than economy class. |
12% |
| 9964 |
Other Passenger transport services |
18% |
| 9964 |
Transport of passengers by motor cab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. |
5% with no ITC or 12% with ITC |
| 9964 |
Transport of passengers by motor cab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. |
12% |
| 996411 |
Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles |
18% |
| 996412 |
Taxi services including radio taxi & other similar services; |
18% |
| 996413 |
Non-scheduled local bus and coach charter services |
18% |
| 996414 |
Other land transportation services of passengers. |
18% |
| 996415 |
Local water transport services of passengers by ferries, cruises etc |
18% |
| 996416 |
Sightseeing transportation services by rail, land, water & air |
18% |
| 996419 |
Other local transportation services of passengers n.e.c. |
18% |
| 996421 |
Long-distance transport services of passengers through Rail network by Railways, Metro etc |
18% |
| 996422 |
Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc |
18% |
| 996423 |
Taxi services including radio taxi & other similar services |
18% |
| 996424 |
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc |
18% |
| 996425 |
Domestic/International Scheduled Air transport services of passengers |
18% |
| 996426 |
Domestic/international non-scheduled air transport services of Passengers |
18% |
| 996427 |
Space transport services of passengers |
18% |
| 996429 |
Other long-distance transportation services of passengers n.e.c. |
18% |
| 9965 |
Services by way of transportation of goods – (a) by road except the services ofÑ (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. |
NIL |
| 9965 |
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. |
NIL |
| 9965 |
Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. |
Nil |
| 9965 |
Services by way of transportation by rail or a vessel from one place in India to another of the following goods: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. |
Nil |
| 9965 |
Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. |
NIL |
| 9965 |
Transport of goods in a vessel |
5 with ITC of input services |
| 9965 |
Transport of goods in containers by rail by any person other than Indian Railways. |
12% |
| 9965 |
Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called |
5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) |
| 9965 |
Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called |
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. |
| 9965 |
(vi) Multimodal transportation of goods. Explanation.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. |
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. |
| 9965 |
Other Goods transport services |
18% |
| 9965 |
Transportation of natural gas through pipeline |
5 NO ITC |
| 9965 |
Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]substituted on 26/01/2018 through pipeline |
12% |
| 9965 |
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018). |
NIL |
| 9965 |
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018). |
Nil |
| 996511 |
Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.(other than GTA) |
NIL |
| 996512 |
Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc |
5 – with ITC of input services |
| 996513 |
Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline |
18% |
| 996519 |
Other land transport services of goods n.e.c. |
18% |
| 996521 |
Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc |
18% |
| 996522 |
Inland water transport services of goods by refrigerator vessels, tankers and other vessels. |
NIL |
| 996531 |
Air transport services of letters & parcels and other goods |
18% |
| 996532 |
Space transport services of freight |
18% |
| 9966 |
Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or (b) to a goods transport agency, a means of transportation of goods. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. |
NIL |
| 9966 |
Renting of motor cab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. |
5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) |
| 9966 |
Renting of motor cab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. |
12% |
| 9966 |
Other Rental services of Transport vehicles with or without operators |
18% |
| 9966 |
(ii) Time charter of vessels for transport of goods. |
5% Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken |
| 9966 |
Services by way of giving on hire – “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. |
NIL |
| 996601 |
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator |
18% |
| 996602 |
Rental services of water vessels including passenger vessels, freight vessels etc with or without operator |
18% |
| 996603 |
Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator |
18% |
| 996609 |
Rental services of other transport vehicles n.e.c. with or without operator |
18% |
| 9967 |
Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. |
NIL |
| 9967 |
Service by way of access to a road or a bridge on payment of toll charges. |
NIL |
| 9967 |
Service by way of access to a road or a bridge on payment of annuity |
NIL |
| 9967 |
Services by way of loading, unloading, packing, storage or warehousing of rice. |
Nil |
| 9967 |
Other Supporting services in transport |
18% |
| 9967 |
Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called |
5 NO ITC |
| 9967 |
Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called |
12% |
| 9967 |
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. |
NIL |
| 9967 |
Services by way of warehousing of minor forest produce. |
NIL |
| 996711 |
Container handling services |
18% |
| 996712 |
Customs House Agent services |
18% |
| 996713 |
Clearing and forwarding services |
18% |
| 996719 |
Other cargo and baggage handling services |
18% |
| 996721 |
Refrigerated storage services |
18% |
| 996722 |
Bulk liquid or gas storage services |
18% |
| 996729 |
Other storage and warehousing services |
18% |
| 996731 |
Railway pushing or towing services |
18% |
| 996739 |
Other supporting services for railway transport n.e.c. |
18% |
| 996741 |
Bus station services |
18% |
| 996742 |
Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. |
18% |
| 996743 |
Parking lot services |
18% |
| 996744 |
Towing services for commercial and private vehicles |
18% |
| 996749 |
Other supporting services for road transport n.e.c. |
18% |
| 996751 |
Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc |
18% |
| 996752 |
Pilotage and berthing services |
18% |
| 996753 |
Vessel salvage and refloating services |
18% |
| 996759 |
Other supporting services for water transport n.e.c. |
18% |
| 996761 |
Airport operation services (excl. cargo handling) |
18% |
| 996762 |
Air traffic control services |
18% |
| 996763 |
Other supporting services for air transport |
18% |
| 996764 |
Supporting services for space transport |
18% |
| 996791 |
Goods transport agency services for road transport |
5% – No ITC or 12 % with ITC |
| 996792 |
Goods transport agency services for other modes of transport |
5% – No ITC or 12 % with ITC |
| 996793 |
Other goods transport services |
5 |
| 996799 |
Other supporting transport services n.e.c |
18 |
| 996811 |
Postal services including post office counter services, mailbox rental services. |
18 |
| 996812 |
Courier services |
18 |
| 996813 |
Local delivery services |
18 |
| 996819 |
Other Delivery Services n.e.c |
18 |
| 996911 |
Electricity transmission services( by an electricity transmission or distribution utility.) |
Nil |
| 996912 |
Electricity distribution services (by other than an electricity transmission or distribution utility.) |
18 |
| 996913 |
Gas distribution services |
18 |
| 996921 |
Water distribution services |
18 |
| 996922 |
Services involving distribution of steam, hot water and air conditioning supply etc. |
18 |
| 996929 |
Other similar services. |
18 |
| 9971 |
Services by the Reserve Bank of India. |
Nil |
| 9971 |
Services by way of: (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. |
Nil |
| 9971 |
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 |
| 9971 |
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 |
| 9971 |
Services by the EmployeesÕ State Insurance Corporation to persons governed under the EmployeesÕ State Insurance Act, 1948 (34 of 1948). |
Nil |
| 9971 |
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 |
| 9971 |
Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999). |
Nil |
| 9971 |
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 |
| 9971 |
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. Explanation.Ñ For the purposes of this entry, Òacquiring bankÓ means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. |
Nil |
| 9971 |
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). |
Nil |
| 9971 |
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 rupee(2 lakh substituted from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. |
Nil |
| 9971 |
Services by way of reinsurance of the insurance schemes specified in exemption list(Sl no 35 or 36 or 40 of Notification no 12/2017) |
Nil |
| 9971 |
Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. |
Nil |
| 9971 |
Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). |
NIL |
| 9971 |
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. |
NIL |
| 9971 |
Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions. |
NIL |
| 9971 |
Other Financial and related services |
18% |
| 9971 |
Services by way of collection of contribution under the Atal Pension Yojana. |
NIL |
| 9971 |
Services by way of collection of contribution under any pension scheme of the State Governments. |
NIL |
| 9971 |
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. |
Nil |
| 9971 |
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 |
| 9971 |
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. |
Nil |
| 9971 |
(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. Explanation.- (a) ÒoperatorÓ means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) Òscheduled air transport serviceÓ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) Òscheduled air cargo serviceÓ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. |
5% with No ITC taken |
| 9971 |
Services provided by foreman of chit fund in relation to chit Explanation.- (a) ‘chit’ means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) Òforeman of a chit fundÓ shall have the same meaning as is assigned to the expression ÒforemanÓ in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). |
12 – with ITC of input services |
| 9971 |
Transfer of the right to use any goods for any purpose (whether or not for a specified period) |
Same rate of GST and compensation cess as on supply of similar goods |
| 9971 |
Any transfer of right in goods or of undivided share in goods without the transfer of title thereof |
Same rate of GST and compensation cess as on supply of similar goods |
| 9971 |
Leasing of motor vehicles purchased and leased prior to 1st July 2017; |
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. |
| 997111 |
Central banking services |
18 |
| 997112 |
Deposit services |
18 |
| 997113 |
Credit-granting services including stand-by commitment, guarantees & securities |
18 |
| 997114 |
Financial leasing services |
18 |
| 997119 |
Other financial services (except investment banking, insurance services and pension services) |
18 |
| 997120 |
Investment banking services |
18 |
| 997131 |
pension services |
18 |
| 997132 |
Life insurance services (excluding reinsurance services) |
18 |
| 997133 |
Accident and health insurance services |
18 |
| 997134 |
Motor vehicle insurance services |
18 |
| 997135 |
Marine, aviation, and other transport insurance services |
18 |
| 997136 |
Freight insurance services & Travel insurance services |
18 |
| 997137 |
Other property insurance services |
18 |
| 997139 |
Other non-life insurance services (excluding reinsurance services) |
18 |
| 997141 |
Life reinsurance services |
18 |
| 997142 |
Accident and health reinsurance services |
18 |
| 997143 |
Motor vehicle reinsurance services |
18 |
| 997144 |
Marine, aviation and other transport reinsurance ser |
18 |
| 997145 |
Freight reinsurance services |
18 |
| 997146 |
Other property reinsurance services |
18 |
| 997149 |
Other non-life reinsurance services |
18 |
| 997151 |
Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services |
18 |
| 997152 |
Brokerage and related securities and commodities services including commodity exchange services |
18 |
| 997153 |
Portfolio management services except pension funds |
18 |
| 997154 |
Trust and custody services |
18 |
| 997155 |
Services related to the administration of financial markets |
18 |
| 997156 |
Financial consultancy services |
18 |
| 997157 |
Foreign exchange services |
18 |
| 997158 |
Financial transactions processing and clearing house services |
18 |
| 997159 |
Other services auxiliary to financial services |
18 |
| 997161 |
Insurance brokerage and agency services |
18 |
| 997162 |
Insurance claims adjustment services |
18 |
| 997163 |
Actuarial services |
18 |
| 997164 |
Pension fund management services |
18 |
| 997169 |
Other services auxiliary to insurance and pensions |
18 |
| 997171 |
Services of holding equity of subsidiary companies |
18 |
| 997172 |
Services of holding securities and other assets of trusts and funds and similar financial entities |
18 |
| 9972 |
Services by way of renting of residential dwelling for use as residence. |
Nil |
| 9972 |
Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 1000 rupees or more per day; (ii) renting of premises, community halls, kalyana mandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month. |
Nil |
| 9972 |
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. substituted on 13/10/2017 |
Nil |
| 9972 |
(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. |
Nil |
| 9972 |
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sublease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. |
Nil |
| 997211 |
Rental or leasing services involving own or leased residential property |
18 |
| 997212 |
Rental or leasing services involving own or leased non-residential property |
18 |
| 997213 |
Trade services of buildings |
18 |
| 997214 |
Trade services of timeshare properties |
18 |
| 997215 |
Trade services of vacant and subdivided land |
18 |
| 997221 |
Property management services on a fee/commission basis or contract basis |
18 |
| 997222 |
Building sales on a fee/commission basis or contract basis |
18 |
| 997223 |
Land sales on a fee/commission basis or contract basis |
18 |
| 997224 |
Real estate appraisal services on a fee/commission basis or contract basis |
18 |
| 9973 |
Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. |
Nil |
| 9973 |
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 |
| 9973 |
Other Leasing or rental services, with or without operator |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 9973 |
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. |
Nil |
| 9973 |
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. |
Nil |
| 9973 |
Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. |
12 |
| 9973 |
Leasing of motor vehicles purchased and leased prior to 1st July 2017 |
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. |
| 9973 |
(vii) Time charter of vessels for transport of goods. |
5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken |
| 997311 |
Leasing or rental services concerning transport equipments including containers, with or without operator |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997312 |
Leasing or rental services concerning agricultural machinery and equipment with or without operator |
Nil |
| 997313 |
Leasing or rental services concerning construction machinery and equipment with or without operator |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997314 |
Leasing or rental services concerning office machinery and equipment (except computers) with or without operator |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997315 |
Leasing or rental services concerning computers with or without operators |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997316 |
Leasing or rental services concerning telecommunications equipment with or without operator |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997319 |
Leasing or rental services concerning other machinery and equipments with or without operator |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997321 |
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997322 |
Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997323 |
Leasing or rental services concerning furniture and other household appliances |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997324 |
Leasing or rental services concerning pleasure and leisure equipment. |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997325 |
Leasing or rental services concerning household linen. |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997326 |
Leasing or rental services concerning textiles, clothing and footwear. |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997327 |
Leasing or rental services concerning do-it-yourself machinery and equipment |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997329 |
Leasing or rental services concerning other goods |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997331 |
Licensing services for the right to use computer software and databases. |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997332 |
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997333 |
Licensing services for the right to reproduce original art works |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997334 |
Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997335 |
Licensing services for the right to use R&D products |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997336 |
Licensing services for the right to use trademarks and franchises |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997337 |
Licensing services for the right to use minerals including its exploration and evaluation |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997338 |
Licensing services for right to use other natural resources including telecommunication spectrum |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 997339 |
Licensing services for the right to use other intellectual property products and other resources n.e.c |
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods |
| 9981 |
Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and(b) a period of three years has not elapsed from the date of entering into an agreement as an incubate. |
Nil |
| 998111 |
Research and experimental development services in natural sciences |
18 |
| 998112 |
Research and experimental development services in engineering and technology |
18 |
| 998113 |
Research and experimental development services in medical sciences and pharmacy. |
18 |
| 998114 |
Research and experimental development services in agricultural sciences. |
18 |
| 998121 |
Research and experimental development services in social sciences. |
18 |
| 998122 |
Research and experimental development services in humanities |
18 |
| 998130 |
Interdisciplinary research and experimental development services. |
18 |
| 998141 |
Research and development originals in pharmaceuticals |
18 |
| 998142 |
Research and development originals in agriculture |
18 |
| 998143 |
Research and development originals in biotechnology |
18 |
| 998144 |
Research and development originals in computer related sciences |
18 |
| 998145 |
Research and development originals in other fields n.e.c. |
18 |
| 9982 |
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. |
Nil |
| 9982 |
Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; |
Nil |
| 9982 |
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; |
Nil |
| 9982 |
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; |
Nil |
| 998211 |
Legal advisory and representation services concerning criminal law. |
18 |
| 998212 |
Legal advisory and representation services concerning other fields of law. |
18 |
| 998213 |
Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. |
18 |
| 998214 |
Legal documentation and certification services concerning other documents. |
18 |
| 998215 |
Arbitration and conciliation services |
18 |
| 998216 |
Other legal services n.e.c. |
18 |
| 998221 |
Financial auditing services |
18 |
| 998222 |
Accounting and bookkeeping services |
18 |
| 998223 |
Payroll services |
18 |
| 998224 |
Other similar services n.e.c |
18 |
| 998231 |
Corporate tax consulting and preparation services |
18 |
| 998232 |
Individual tax preparation and planning services |
18 |
| 998240 |
Insolvency and receivership services |
18 |
| 9983 |
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. |
Nil |
| 9983 |
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 |
| 9983 |
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. |
Nil |
| 9983 |
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 |
| 9983 |
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. |
Nil |
| 998311 |
Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. |
18 |
| 998312 |
Business consulting services including public relations services |
18 |
| 998313 |
Information technology (IT) consulting and support services |
18 |
| 998314 |
Information technology (IT) design and development services |
18 |
| 998315 |
Hosting and information technology (IT) infrastructure provisioning services |
18 |
| 998316 |
IT infrastructure and network management services |
18 |
| 998319 |
Other information technology services n.e.c |
18 |
| 998321 |
Architectural advisory services |
18 |
| 998322 |
Architectural services for residential building projects |
18 |
| 998323 |
Architectural services for non-residential building projects |
18 |
| 998324 |
Historical restoration architectural services |
18 |
| 998325 |
Urban planning services |
18 |
| 998326 |
Rural land planning services |
18 |
| 998327 |
Project site master planning services |
18 |
| 998328 |
Landscape architectural services and advisory services |
18 |
| 998331 |
Engineering advisory services |
18 |
| 998332 |
Engineering services for building projects |
18 |
| 998333 |
Engineering services for industrial and manufacturing projects |
18 |
| 998334 |
Engineering services for transportation projects |
18 |
| 998335 |
Engineering services for power projects |
18 |
| 998336 |
Engineering services for telecommunications and broadcasting projects |
18 |
| 998337 |
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. |
18 |
| 998338 |
Engineering services for other projects n.e.c. |
18 |
| 998339 |
Project management services for construction projects |
18 |
| 998341 |
Geological and geophysical consulting services |
18 |
| 998342 |
Subsurface surveying services |
18 |
| 998343 |
Mineral exploration and evaluation |
18 |
| 998344 |
Surface surveying and map-making services |
18 |
| 998345 |
Weather forecasting and meteorological services |
18 |
| 998346 |
Technical testing and analysis services |
18 |
| 998347 |
Certification of ships, aircraft, dams, etc. |
18 |
| 998348 |
Certification and authentication of works of art |
18 |
| 998349 |
Other technical and scientific services n.e.c. |
18 |
| 998351 |
Veterinary services for pet animals(for health care) |
Nil |
| 998351 |
Veterinary services for pet animals(others) |
0 |
| 998352 |
Veterinary services for livestock(for health care) |
Nil |
| 998352 |
Veterinary services for livestock(others) |
0 |
| 998359 |
Other veterinary services n.e.c. |
18 |
| 998361 |
Advertising Services |
18 |
| 998362 |
Purchase or sale of advertising space or time, on commission |
18 |
| 998363 |
Sale of advertising space in print media (except on commission) |
5 |
| 998364 |
Sale of TV and radio advertising time |
18 |
| 998365 |
Sale of Internet advertising space |
18 |
| 998366 |
Sale of other advertising space or time (except on commission) |
18 |
| 998371 |
Market research services |
18 |
| 998372 |
Public opinion polling services |
18 |
| 998381 |
Portrait photography services |
18 |
| 998382 |
Advertising and related photography services |
18 |
| 998383 |
Event photography and event videography services |
18 |
| 998384 |
Specialty photography services |
18 |
| 998385 |
Restoration and retouching services of photography |
18 |
| 998386 |
Photographic & videographic processing services |
18 |
| 998387 |
Other Photography & Videography and their processing services n.e.c. |
18 |
| 998391 |
Specialty design services including interior design, fashion design, industrial design and other specialty design services |
18 |
| 998392 |
Design originals |
18 |
| 998393 |
Scientific and technical consulting services |
18 |
| 998394 |
Original compilations of facts/information |
18 |
| 998395 |
Translation and interpretation services |
18 |
| 998396 |
Trademarks and franchises |
18 |
| 998397 |
Sponsorship Services & Brand Promotion Services |
18 |
| 998399 |
Other professional, technical and business services n.e.c. |
18 |
| 9984 |
Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. |
Nil |
| 9984 |
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. |
Nil |
| 9984 |
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 |
| 998411 |
Carrier services |
18 |
| 998412 |
Fixed telephony services |
18 |
| 998413 |
Mobile telecommunications services |
18 |
| 998414 |
Private network services |
18 |
| 998415 |
Data transmission services |
18 |
| 998419 |
Other telecommunications services including Fax services, Telex services n.e.c. |
18 |
| 998421 |
Internet backbone services |
18 |
| 998422 |
Internet access services in wired and wireless mode. |
18 |
| 998423 |
Fax, telephony over the Internet |
18 |
| 998424 |
Audio conferencing and video conferencing over the Internet |
18 |
| 998424 |
(i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a handheld device |
5 |
| 998429 |
Other Internet telecommunications services n.e.c. |
18 |
| 998431 |
Online text based information such as online books, newspapers, periodicals, directories etc |
18 |
| 998432 |
Online audio content |
18 |
| 998433 |
Online video content |
18 |
| 998434 |
Software downloads |
18 |
| 998439 |
Other on-line contents n.e.c. |
18 |
| 998441 |
News agency services to newspapers and periodicals |
18 |
| 998442 |
Services of independent journalists and press photographers |
18 |
| 998443 |
News agency services to audiovisual media |
18 |
| 998451 |
Library services |
18 |
| 998452 |
Operation services of public archives including digital archives |
18 |
| 998453 |
Operation services of historical archives including digital archives |
18 |
| 998461 |
Radio broadcast originals |
18 |
| 998462 |
Television broadcast originals |
18 |
| 998463 |
Radio channel programmes |
18 |
| 998464 |
Television channel programmes |
18 |
| 998465 |
Broadcasting services |
18 |
| 998466 |
Home programme distribution services |
18 |
| 9985 |
Services by way of loading, unloading, packing, storage or warehousing of rice. |
Nil |
| 9985 |
Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. |
Nil |
| 9985 |
Services by way of fumigation in a warehouse of agricultural produce. |
Nil |
| 9985 |
Other support services |
18 |
| 9985 |
Services by an organiser to any person in respect of a business exhibition held outside India. |
Nil |
| 9985 |
Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Krida Aur Khel Abhiyan Scheme. |
Nil |
| 9985 |
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 |
| 9985 |
Services by way of warehousing of minor forest produce. |
Nil |
| 9985 |
(ii) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. |
5 NO ITC |
| 998511 |
Executive/retained personnel search services |
18 |
| 998512 |
Permanent placement services, other than executive search services |
18 |
| 998513 |
Contract staffing services |
18 |
| 998514 |
Temporary staffing services |
18 |
| 998515 |
Long-term staffing (pay rolling) services |
18 |
| 998516 |
Temporary staffing-to-permanent placement services |
18 |
| 998517 |
Co-employment staffing services |
18 |
| 998519 |
Other employment & labour supply services n.e.c |
18 |
| 998521 |
Investigation services |
18 |
| 998522 |
Security consulting services |
18 |
| 998523 |
Security systems services |
18 |
| 998524 |
Armoured car services |
18 |
| 998525 |
Guard services |
18 |
| 998526 |
Training of guard dogs |
18 |
| 998527 |
Polygraph services |
18 |
| 998528 |
Fingerprinting services |
18 |
| 998529 |
Other security services n.e.c. |
18 |
| 998531 |
Disinfecting and exterminating services |
18 |
| 998532 |
Window cleaning services |
18 |
| 998533 |
General cleaning services |
18 |
| 998534 |
Specialized cleaning services for reservoirs and tanks |
18 |
| 998535 |
Sterilization of objects or premises (operating rooms) |
18 |
| 998536 |
Furnace and chimney cleaning services |
18 |
| 998537 |
Exterior cleaning of buildings of all types |
18 |
| 998538 |
Cleaning of transportation equipment |
18 |
| 998539 |
Other cleaning services n.e.c. |
18 |
| 998540 |
Packaging services of goods for others |
18 |
| 998541 |
Parcel packing and gift wrapping |
18 |
| 998542 |
Coin and currency packing services |
18 |
| 998549 |
Other packaging services n.e.c |
18 |
| 998551 |
Reservation services for transportation |
18 |
| 998552 |
Reservation services for accommodation, cruises and package tours |
18 |
| 998553 |
Reservation services for convention centres, congress centres and exhibition halls |
18 |
| 998554 |
Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services |
18 |
| 998555 |
Tour operator services |
5 – NO ITC[other than the ITC of input service in the same line of business (i.e. tour operator service procured from another tour operator-inserted on 25/01/2018] .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 |
| 998556 |
Tourist guide services |
18 |
| 998557 |
Tourism promotion and visitor information services |
18 |
| 998559 |
Other travel arrangement and related services n.e.c |
18 |
| 998591 |
Credit reporting & rating services |
18 |
| 998592 |
Collection agency services |
18 |
| 998593 |
Telephone-based support services |
18 |
| 998594 |
Combined office administrative services |
18 |
| 998595 |
Specialized office support services such as duplicating services, mailing services, document preparation etc |
18 |
| 998596 |
Events, Exhibitions, Conventions and trade shows organisation and assistance services |
18 |
| 998597 |
Landscape care and maintenance services |
18 |
| 998598 |
Other information services n.e.c. |
18 |
| 998599 |
Other support services n.e.c. |
18 |
| 9986 |
Support services to agriculture, forestry, fishing, animal husbandry. 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 ofÑ (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. |
Nil |
| 9986 |
(h) services by way of fumigation in a warehouse of agricultural produce |
Nil |
| 9986 |
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 |
| 9986 |
Services by way of artificial insemination of livestock (other than horses). |
Nil |
| 9986 |
Support services to mining, electricity, gas and water distribution |
18 |
| 9986 |
Service of exploration, mining or drilling of petroleum crude or natural gas or both. |
12 |
| 998611 |
Support services to crop production |
Nil |
| 998612 |
Animal husbandry services |
18 |
| 998613 |
Support services to hunting |
18 |
| 998614 |
Support services to forestry and logging |
18 |
| 998615 |
Support services to fishing |
18 |
| 998619 |
Other support services to agriculture, hunting, forestry and fishing |
18 |
| 998621 |
Support services to oil and gas extraction |
18 |
| 998622 |
Support services to other mining n.e.c. |
18 |
| 998631 |
Support services to electricity transmission and distribution |
18 |
| 998632 |
Support services to gas distribution |
18 |
| 998633 |
Support services to water distribution |
18 |
| 998634 |
Support services to Distribution services of steam, hot water and air-conditioning supply |
18 |
| 9987 |
(i) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. |
5 – No ITC |
| 998711 |
Maintenance and repair services of fabricated metal products, except machinery and equipment. |
18 |
| 998712 |
Maintenance and repair services of office and accounting machinery |
18 |
| 998713 |
Maintenance and repair services of computers and peripheral equipment |
18 |
| 998714 |
Maintenance and repair services of transport machinery and equipment |
18 |
| 998715 |
Maintenance and repair services of electrical household appliances |
18 |
| 998716 |
Maintenance and repair services of telecommunication equipments and apparatus |
18 |
| 998717 |
Maintenance and repair services of commercial and industrial machinery. |
18 |
| 998718 |
Maintenance and repair services of elevators and escalators |
18 |
| 998719 |
Maintenance and repair services of other machinery and equipments |
18 |
| 998721 |
Repair services of footwear and leather goods |
18 |
| 998722 |
Repair services of watches, clocks and jewellery |
18 |
| 998723 |
Repair services of garments and household textiles |
18 |
| 998724 |
Repair services of furniture |
18 |
| 998725 |
Repair services of bicycles |
18 |
| 998726 |
Maintenance and repair services of musical instruments |
18 |
| 998727 |
Repair services for photographic equipment and cameras |
18 |
| 998729 |
Maintenance and repair services of other goods n.e.c. |
18 |
| 998731 |
Installation services of fabricated metal products, except machinery and equipment. |
18 |
| 998732 |
Installation services of industrial, manufacturing and service industry machinery and equipment. |
18 |
| 998733 |
Installation services of office and accounting machinery and computers |
18 |
| 998734 |
Installation services of radio, television and communications equipment and apparatus. |
18 |
| 998735 |
Installation services of professional medical machinery and equipment, and precision and optical instruments. |
18 |
| 998736 |
Installation services of electrical machinery and apparatus n.e.c. |
18 |
| 998739 |
Installation services of other goods n.e.c. |
18 |
| 9988 |
Services by way of slaughtering of animals. |
Nil |
| 9988 |
Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination. |
Nil |
| 9988 |
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 |
| 9988 |
(a) Printing of newspapers; (b) Textiles yarns (other than of man-made fibres) and textile fabrics. This definition has been substituted by **Textile and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) w.e.f 22/07/2017.(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).The below mentioned explanation has been omitted w.e.f 22/08/2017. Explanation :Òman made fibresÓ means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example , cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. |
5 |
| 9988 |
Other Manufacturing services on physical inputs (goods) owned by others, |
18 |
| 9988 |
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. |
5 |
| 9988 |
Services by way of job work in relation to- a) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil (b) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (c) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (d) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); |
5 |
| 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 IGST @ 12 per cent |
12 |
| 9988 |
(c) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil |
5 |
| 9988 |
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 IGST @ 12 per cent. |
12 |
| 9988 |
Manufacturing services on physical inputs (goods) owned by others, other than a) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 of HSN. b) 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. |
5 |
| 9988 |
Manufacture of handicraft goods. Explanation. – The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’. |
5 |
| 9988 |
(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively; |
5 |
| 9988 |
(iii) Tailoring services. |
5 |
| 998811 |
Meat processing services |
18 |
| 998812 |
Fish processing services |
18 |
| 998813 |
Fruit and vegetables processing services |
18 |
| 998814 |
Vegetable and animal oil and fat manufacturing services |
18 |
| 998815 |
Dairy product manufacturing services |
18 |
| 998816 |
Other food product manufacturing services |
18 |
| 998817 |
Prepared animal feeds manufacturing services |
18 |
| 998818 |
Beverage manufacturing services |
18 |
| 998819 |
Tobacco manufacturing services n.e.c. |
18 |
| 998821 |
Textile manufacturing services |
18 |
| 998822 |
Wearing apparel manufacturing services |
18 |
| 998823 |
Leather and leather product manufacturing services |
18 |
| 998831 |
Wood and wood product manufacturing services |
18 |
| 998832 |
Paper and paper product manufacturing services |
18 |
| 998841 |
Coke and refined petroleum product manufacturing services |
18 |
| 998842 |
Chemical product manufacturing services |
18 |
| 998843 |
Pharmaceutical product manufacturing services |
18 |
| 998851 |
Rubber and plastic product manufacturing services |
18 |
| 998852 |
Plastic product manufacturing services |
18 |
| 998853 |
Other non-metallic mineral product manufacturing services |
18 |
| 998860 |
Basic metal manufacturing services |
18 |
| 998871 |
Structural metal product, tank, reservoir and steam generator manufacturing services |
18 |
| 998872 |
Weapon and ammunition manufacturing services |
18 |
| 998873 |
Other fabricated metal product manufacturing and metal treatment services |
18 |
| 998874 |
Computer, electronic and optical product manufacturing services |
18 |
| 998875 |
Electrical equipment manufacturing services |
18 |
| 998876 |
General-purpose machinery manufacturing services n.e.c. |
18 |
| 998877 |
Special-purpose machinery manufacturing services |
18 |
| 998881 |
Motor vehicle and trailer manufacturing services |
18 |
| 998882 |
Other transport equipment manufacturing services |
18 |
| 998891 |
Furniture manufacturing services |
18 |
| 998892 |
Jewellery manufacturing services |
18 |
| 998893 |
Imitation jewellery manufacturing services |
18 |
| 998894 |
Musical instrument manufacturing services |
18 |
| 998895 |
Sports goods manufacturing services |
18 |
| 998896 |
Game and toy manufacturing services |
18 |
| 998897 |
Medical and dental instrument and supply manufacturing services |
18 |
| 998898 |
Other manufacturing services n.e.c. |
18 |
| 9989 |
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- inserted w.e.f 13/10/2017), where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. |
12 |
| 9989 |
Other manufacturing services; publishing, printing and reproduction services; materials recovery services. |
18 |
| 998911 |
Publishing, on a fee or contract basis |
18 |
| 998912 |
Printing and reproduction services of recorded media, on a fee or contract basis |
18 |
| 998920 |
Moulding, pressing, stamping, extruding and similar plastic manufacturing services |
18 |
| 998931 |
Iron and steel casting services |
18 |
| 998932 |
Non-ferrous metal casting services |
18 |
| 998933 |
Metal forging, pressing, stamping, roll forming and powder metallurgy services |
18 |
| 998941 |
Metal waste and scrap recovery (recycling) services, on a fee or contract basis |
18 |
| 998942 |
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis |
18 |
| 999 |
Services by a person by way of-(a) conduct of any religious ceremony;(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entr(b) of this exemption shall apply to,-(i) renting of rooms where charges are 10,000 rupees or more per day;(ii) renting of premises, community halls, kalyana mandapam or open area, and the like where charges are 10,000 rupees or more per day;(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month. |
Nil |
| 9991 |
Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). |
Nil |
| 9991 |
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. |
Nil |
| 9991 |
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. |
Nil |
| 9991 |
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.”; |
Nil |
| 9991 |
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 |
| 9991 |
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 |
| 9991 |
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). |
Nil |
| 9991 |
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. |
Nil |
| 9991 |
Services by way of reinsurance of the insurance schemes specified in exemption list |
Nil |
| 9991 |
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. |
Nil |
| 9991 |
Services by way of collection of contribution under the Atal Pension Yojana. |
Nil |
| 9991 |
Services by way of collection of contribution under any pension scheme of the State Governments. |
Nil |
| 9991 |
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. |
Nil |
| 9991 |
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 |
| 9991 |
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 |
| 9991 |
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. |
Nil |
| 9991 |
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. |
Nil |
| 9991 |
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. |
Nil |
| 9991 |
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005) |
Nil |
| 9991 |
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 |
| 9991 |
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 |
| 9991 |
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 |
| 9991 |
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. |
Nil |
| 9991 |
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 |
| 9991 |
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. |
Nil |
| 9991 |
Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; |
Nil |
| 9991 |
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; |
Nil |
| 9991 |
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; |
Nil |
| 999111 |
Overall Government public services |
18 |
| 999112 |
Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. |
18 |
| 999113 |
Public administrative services related to the more efficient operation of business. |
18 |
| 999119 |
Other administrative services of the government n.e.c. |
18 |
| 999121 |
Public administrative services related to external affairs, diplomatic and consular services abroad. |
18 |
| 999122 |
Services related to foreign economic aid |
18 |
| 999123 |
Services related to foreign military aid |
18 |
| 999124 |
Military defence services |
18 |
| 999125 |
Civil defence services |
18 |
| 999126 |
Police and fire protection services |
18 |
| 999127 |
Public administrative services related to law courts |
18 |
| 999128 |
Administrative services related to the detention or rehabilitation of criminals. |
18 |
| 999129 |
Public administrative services related to other public order and safety affairs n.e.c. |
18 |
| 999131 |
Administrative services related to sickness, maternity or temporary disablement benefit schemes. |
18 |
| 999132 |
Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees |
18 |
| 999133 |
Administrative services related to unemployment compensation benefit schemes |
18 |
| 999134 |
Administrative services related to family and child allowance programmes |
18 |
| 9992 |
Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination. |
Nil |
| 9992 |
Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and( education up to higher secondary school -omitted on 25/01/2018) or equivalent. |
Nil |
| 9992 |
Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of, (v) supply of online educational journals or periodicals: |
Nil |
| 9992 |
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 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 the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. |
Nil |
| 9992 |
Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. |
Nil |
| 9992 |
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. |
Nil |
| 9992 |
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 |
| 9992 |
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 |
| 9992 |
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 |
| 9992 |
Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; |
Nil |
| 999210 |
Pre-primary education services |
Nil |
| 999220 |
Primary education services |
Nil |
| 999231 |
Secondary education services, general |
Nil |
| 999232 |
Secondary education services, technical and vocational. |
Nil |
| 999241 |
Higher education services, general |
Nil |
| 999242 |
Higher education services, technical |
Nil |
| 999243 |
Higher education services, vocational |
Nil |
| 999249 |
Other higher education services |
18 |
| 999259 |
Specialised education services |
18 |
| 999291 |
Cultural education services |
18 |
| 999292 |
Sports and recreation education services |
18 |
| 999293 |
Commercial training and coaching services |
18 |
| 999294 |
Other education and training services n.e.c. |
18 |
| 999295 |
services involving conduct of examination for admission to educational institutions |
18 |
| 999299 |
Other Educational support services |
18 |
| 9993 |
Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. |
Nil |
| 9993 |
Services by way of-(a) health care services by a clinical establishment, an authorised medical practitioner or paramedics;(b) services provided by way of transportation of a patient in an ambulance, other than those specified i(a) above. |
Nil |
| 999311 |
Inpatient services |
Nil |
| 999312 |
Medical and dental services |
Nil |
| 999313 |
Childbirth and related services |
Nil |
| 999314 |
Nursing and Physiotherapeutic services |
Nil |
| 999315 |
Ambulance services |
Nil |
| 999316 |
Medical Laboratory and Diagnostic-imaging services |
Nil |
| 999317 |
Blood, sperm and organ bank services |
Nil |
| 999319 |
Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. |
Nil |
| 999321 |
Residential health-care services other than by hospitals |
18 |
| 999322 |
Residential care services for the elderly and persons with disabilities |
Nil |
| 999331 |
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse |
Nil |
| 999332 |
Other social services with accommodation for children |
18 |
| 999333 |
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse |
Nil |
| 999334 |
Other social services with accommodation for adults |
18 |
| 999341 |
Vocational rehabilitation services |
Nil |
| 999349 |
Other social services without accommodation for the elderly and disabled n.e.c. |
Nil |
| 999351 |
Child day-care services |
18 |
| 999352 |
Guidance and counseling services n.e.c. related to children |
Nil |
| 999353 |
Welfare services without accommodation |
18 |
| 999359 |
Other social services without accommodation n.e.c. |
18 |
| 9994 |
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 |
| 9994 |
Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. |
Nil |
| 9994 |
(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. |
12 |
| 999411 |
Sewerage and sewage treatment services |
18 |
| 999412 |
Septic tank emptying and cleaning services |
18 |
| 999421 |
Collection services of hazardous waste |
18 |
| 999422 |
Collection services of non-hazardous recyclable materials |
18 |
| 999423 |
General waste collection services, residential |
18 |
| 999424 |
General waste collection services, other n.e.c. |
18 |
| 999431 |
Waste preparation, consolidation and storage services |
18 |
| 999432 |
Hazardous waste treatment and disposal services |
18 |
| 999433 |
Non-hazardous waste treatment and disposal services |
18 |
| 999441 |
Site remediation and clean-up services |
18 |
| 999442 |
Containment, control and monitoring services and other site remediation services |
18 |
| 999443 |
Building remediation services |
18 |
| 999449 |
Other remediation services n.e.c. |
18 |
| 999451 |
Sweeping and snow removal services |
18 |
| 999459 |
Other sanitation services n.e.c. |
18 |
| 999490 |
Other environmental protection services n.e.c. |
18 |
| 9995 |
Service by an unincorporated body or a nonprofit 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 Ð (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of 5000 rupees (7500 substituted from 25/01/2017)per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. |
Nil |
| 9995 |
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. |
Nil |
| 999511 |
Services furnished by business and employers organizations |
18 |
| 999512 |
Services furnished by professional organizations |
18 |
| 999520 |
Services furnished by trade unions |
18 |
| 999591 |
Religious services |
18 |
| 999592 |
Services furnished by political organizations |
18 |
| 999593 |
Services furnished by human rights organizations |
18 |
| 999594 |
Cultural and recreational associations |
18 |
| 999595 |
Services furnished by environmental advocacy groups |
18 |
| 999596 |
Services provided by youth associations |
18 |
| 999597 |
Other civic and social organizations |
18 |
| 999598 |
Homeowners associations |
18 |
| 999599 |
Services provided by other membership organizations n.e.c. |
18 |
| 9996 |
Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. |
Nil |
| 9996 |
Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than 1,50,000 rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. |
Nil |
| 9996 |
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. |
Nil |
| 9996 |
Services by way of training or coaching in recreational activities relating to: (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. |
Nil |
| 9996 |
Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person. |
Nil |
| 9996 |
Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama,(or planetarium- inserted w.e.f 22/08/2017) |
18 |
| 9996 |
Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. |
18 |
| 9996 |
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-karting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like |
28 |
| 9996 |
Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-karting and ballet. |
18 |
| 9996 |
Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. |
28 |
| 9996 |
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. |
Nil |
| 9996 |
Services provided by a race club by way of totalisator or a license to bookmaker in such club |
28 |
| 999611 |
Sound recording services |
18 |
| 999612 |
Motion picture, videotape, television and radio programme production services |
18 |
| 999613 |
Audiovisual post-production services |
18 |
| 999614 |
Motion picture, videotape and television programme distribution services |
18 |
| 999615 |
Motion picture projection services |
18 |
| 999621 |
Performing arts event promotion and organization services |
18 |
| 999622 |
Performing arts event production and presentation services |
18 |
| 999623 |
Performing arts facility operation services |
18 |
| 999629 |
Other performing arts and live entertainment services n.e.c. |
18 |
| 999631 |
Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc |
18 |
| 999632 |
Services of authors, composers, sculptors and other artists, except performing artists |
18 |
| 999633 |
Original works of authors, composers and other artists except performing artists, painters and sculptors |
18 |
| 999641 |
Museum and preservation services of historical sites and buildings |
18 |
| 999642 |
Botanical, zoological and nature reserve services |
18 |
| 999651 |
Sports and recreational sports event promotion and organization services |
18 |
| 999652 |
Sports and recreational sports facility operation services |
18 |
| 999659 |
Other sports and recreational sports services n.e.c. |
18 |
| 999661 |
Services of athletes |
18 |
| 999662 |
Support services related to sports and recreation |
18 |
| 999691 |
Amusement park and similar attraction services |
18 |
| 999692 |
Gambling and betting services including similar online services |
28 |
| 999693 |
Coin-operated amusement machine services |
18 |
| 999694 |
Lottery services |
18 |
| 999699 |
Other recreation and amusement services n.e.c. |
18 |
| 9997 |
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 |
| 999711 |
Coin-operated laundry services |
18 |
| 999712 |
Dry-cleaning services (including fur product cleaning services) |
18 |
| 999713 |
Other textile cleaning services |
18 |
| 999714 |
Pressing services |
18 |
| 999715 |
Dyeing and colouring services |
18 |
| 999719 |
Other washing, cleaning and dyeing services n.e.c |
18 |
| 999721 |
Hairdressing and barbers services |
18 |
| 999722 |
Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services |
18 |
| 999723 |
Physical well-being services including health club & fitness centre |
18 |
| 999729 |
Other beauty treatment services n.e.c. |
18 |
| 999731 |
Cemeteries and cremation services |
18 |
| 999732 |
Undertaking services |
18 |
| 999791 |
Services involving commercial use or exploitation of any event |
18 |
| 999792 |
Agreeing to do an act |
18 |
| 999793 |
Agreeing to refrain from doing an act |
18 |
| 999794 |
Agreeing to tolerate an act |
18 |
| 999795 |
Conduct of religious ceremonies/rituals by persons |
18 |
| 999799 |
Other services n.e.c. |
18 |
| 999800 |
Domestic services both part time & full time |
18 |
| 9999 |
Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India. |
Nil |
| 999795 |
Conduct of religious ceremonies/rituals by persons |
18 |
| 999799 |
Other services n.e.c. |
18 |
| 999900 |
Services provided by extraterritorial organizations and bodies |
18 |
| 9999 |
Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India. |
Nil |
| 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 |
| 99 |
Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. |
NIL |
| 99 |
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use |
NIL |
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