SAC (Services Accounting Codes) List & GST Rates on Services

Chapter 99: SAC Codes & GST Rate For Services


99, 9954, 9961, 9962, 9963, 9964, 9965, 9966, 9967, 9968, 9969, 9971, 9972, 9973, 9981, 9982, 9983, 9984, 9985, 9986, 9987, 9988, 9989, 9991, 9992, 9993, 9994, 9995, 9996, 9997,

SAC Codes Description of ServicesRates (%)
99Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.Nil
99Services by way of transfer of a going concern, as a whole or an independent part thereof.Nil
99Pure 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
99Services 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
99Services 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
99Services 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
99Services 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
99Services 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
99Services 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
99Services 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
99Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.Nil
99Services provided to the United Nations or a specified international organization is exempt by way of refund.Nil
99Services 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
99Services 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 serviceNil
99Taxable 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
99Services 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
99Composite 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
9954Services 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
9954Services 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
9954Other construction services18%
9954Construction 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%
9954Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 201718%
9954Composite 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%
9954Composite 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%
9954Composite 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%
9954Composite 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%
9954Composite 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%
9954Composite 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%
9954a 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%
9954a 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%
9954low-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, 20175 %- No ITC.
995411Construction services of single dwelling or multi dwelling or multi-storied residential buildings18%
995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc18%
995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings18%
995414Construction 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%
995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings18%
995416Construction Services of other buildings n.e.c18%
995419Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.18%
995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels18%
995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks18%
995423General 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%
995424General construction services of local water & sewage pipelines, electricity and communication cables & related works18%
995425General construction services of mines and industrial plants18%
995426General Construction services of Power Plants and its related infrastructure18%
995427General construction services of outdoor sport and recreation facilities18%
995428General construction services of other civil engineering works n.e.c.18%
995429Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.18%
995431Demolition services18%
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.18%
995433Excavating and earthmoving services18%
995434Water well drilling services and septic system installation services18%
995435Other site preparation services n.e.c18%
995439Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18%
995441Installation, assembly and erection services of prefabricated buildings18%
995442Installation, assembly and erection services of other prefabricated structures and constructions18%
995443Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)18%
995444Other assembly and erection services n.e.c.18%
995449Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18%
995451Pile driving and foundation services18%
995452Building framing & Roof Framing services18%
995453Roofing and waterproofing services18%
995454Concrete services18%
995455Structural steel erection services18%
995456Masonry services18%
995457Scaffolding services18%
995458Other special trade construction services n.e.c.18%
995459Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18%
995461Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.18%
995462Water plumbing and drain laying services18%
995463Heating, ventilation and air conditioning equipment installation services18%
995464Gas fitting installation services18%
995465Insulation services18%
995466Lift and escalator installation services18%
995468Other installation services n.e.c.18%
995469Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.18%
995471Glazing services18%
995472Plastering services18%
995473Painting services18%
995474Floor and wall tiling services18%
995475Other floor laying, wall covering and wall papering services18%
995476Joinery and carpentry services18%
995477Fencing and railing services18%
995478Other building completion and finishing services n.e.c.18%
995479Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.18%
996111Services provided for a fee/commission or contract basis on wholesale trade18%
9961Service 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
9961Service 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%
9961Services 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%
9962Services in retail trade. Explanation – This service does not include sale or purchase of goods18%
9962Service 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
9962Service 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
996211Services provided for a fee/commission or contract basis on retail trade18%
9963Services by way of renting of residential dwelling for use as residence.NIL
9963Services 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%
9963Services 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
9963Accommodation 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%
9963Accommodation 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%
9963Accommodation 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%
9963Supply, 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%
9963Supply, 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%
9963Bundled 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 premises18%
9963Other Accommodation, food and beverage services18%
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%
996311Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc18%
996312Camp site services18%
996313Recreational and vacation camp services18%
996321Room or unit accommodation services for students in student residences18%
996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc18%
996329Other room or unit accommodation services n.e.c.18%
996331Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.18%
996332Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.18%
996333Services provided in Canteen and other similar establishments18%
996334Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.18%
996335Catering services in trains, flights etc.18%
996336Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators18%
996337Other contract food services18%
996339Other food, edible preparations, alcoholic & non-alcoholic beverages serving services n.e.c.18%
9964Transport 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
9964Services 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
9964Service 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
9964Transport of passengers by rail in first class or air conditioned coaches5% – with ITC of input services
9964Transport 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
9964Transport of passengers by air in economy class5 – with ITC of input services
9964Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport5 – with ITC of input services
9964Transport of passengers by air in other than economy class.12%
9964Other Passenger transport services18%
9964Transport 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
9964Transport 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%
996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles18%
996412Taxi services including radio taxi & other similar services;18%
996413Non-scheduled local bus and coach charter services18%
996414Other land transportation services of passengers.18%
996415Local water transport services of passengers by ferries, cruises etc18%
996416Sightseeing transportation services by rail, land, water & air18%
996419Other local transportation services of passengers n.e.c.18%
996421Long-distance transport services of passengers through Rail network by Railways, Metro etc18%
996422Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc18%
996423Taxi services including radio taxi & other similar services18%
996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc18%
996425Domestic/International Scheduled Air transport services of passengers18%
996426Domestic/international non-scheduled air transport services of Passengers18%
996427Space transport services of passengers18%
996429Other long-distance transportation services of passengers n.e.c.18%
9965Services 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
9965Services 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
9965Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.Nil
9965Services 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
9965Services 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
9965Transport of goods in a vessel5 with ITC of input services
9965Transport of goods in containers by rail by any person other than Indian Railways.12%
9965Services 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 called5 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)
9965Services 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 called12 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.
9965Other Goods transport services18%
9965Transportation of natural gas through pipeline5 NO ITC
9965Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]substituted on 26/01/2018 through pipeline12%
9965Services 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
9965Services 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
996511Road 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
996512Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc5 – with ITC of input services
996513Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline18%
996519Other land transport services of goods n.e.c.18%
996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc18%
996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels.NIL
996531Air transport services of letters & parcels and other goods18%
996532Space transport services of freight18%
9966Services 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
9966Renting 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)
9966Renting 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%
9966Other Rental services of Transport vehicles with or without operators18%
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
9966Services 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
996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator18%
996602Rental services of water vessels including passenger vessels, freight vessels etc with or without operator18%
996603Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator18%
996609Rental services of other transport vehicles n.e.c. with or without operator18%
9967Services 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
9967Service by way of access to a road or a bridge on payment of toll charges.NIL
9967Service by way of access to a road or a bridge on payment of annuityNIL
9967Services by way of loading, unloading, packing, storage or warehousing of rice.Nil
9967Other Supporting services in transport18%
9967Services 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 called5 NO ITC
9967Services 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 called12%
9967Services 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
9967Services by way of warehousing of minor forest produce.NIL
996711Container handling services18%
996712Customs House Agent services18%
996713Clearing and forwarding services18%
996719Other cargo and baggage handling services18%
996721Refrigerated storage services18%
996722Bulk liquid or gas storage services18%
996729Other storage and warehousing services18%
996731Railway pushing or towing services18%
996739Other supporting services for railway transport n.e.c.18%
996741Bus station services18%
996742Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.18%
996743Parking lot services18%
996744Towing services for commercial and private vehicles18%
996749Other supporting services for road transport n.e.c.18%
996751Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc18%
996752Pilotage and berthing services18%
996753Vessel salvage and refloating services18%
996759Other supporting services for water transport n.e.c.18%
996761Airport operation services (excl. cargo handling)18%
996762Air traffic control services18%
996763Other supporting services for air transport18%
996764Supporting services for space transport18%
996791Goods transport agency services for road transport5% – No ITC or 12 % with ITC
996792Goods transport agency services for other modes of transport5% – No ITC or 12 % with ITC
996793Other goods transport services5
996799Other supporting transport services n.e.c18
996811Postal services including post office counter services, mailbox rental services.18
996812Courier services18
996813Local delivery services18
996819Other Delivery Services n.e.c18
996911Electricity transmission services( by an electricity transmission or distribution utility.)Nil
996912Electricity distribution services (by other than an electricity transmission or distribution utility.)18
996913Gas distribution services18
996921Water distribution services18
996922Services involving distribution of steam, hot water and air conditioning supply etc.18
996929Other similar services.18
9971Services by the Reserve Bank of India.Nil
9971Services 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
9971Services 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
9971Services 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
9971Services by the EmployeesÕ State Insurance Corporation to persons governed under the EmployeesÕ State Insurance Act, 1948 (34 of 1948).Nil
9971Services 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
9971Services 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
9971Services 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
9971Services 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
9971Services 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
9971Services 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
9971Services 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
9971Services 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
9971Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).NIL
9971Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.NIL
9971Services 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
9971Other Financial and related services18%
9971Services by way of collection of contribution under the Atal Pension Yojana.NIL
9971Services by way of collection of contribution under any pension scheme of the State Governments.NIL
9971Services 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
9971Services 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
9971Services 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
9971Services 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
9971Transfer 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
9971Any transfer of right in goods or of undivided share in goods without the transfer of title thereofSame rate of GST and compensation cess as on supply of similar goods
9971Leasing 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.
997111Central banking services18
997112Deposit services18
997113Credit-granting services including stand-by commitment, guarantees & securities18
997114Financial leasing services18
997119Other financial services (except investment banking, insurance services and pension services)18
997120Investment banking services18
997131pension services18
997132Life insurance services (excluding reinsurance services)18
997133Accident and health insurance services18
997134Motor vehicle insurance services18
997135Marine, aviation, and other transport insurance services18
997136Freight insurance services & Travel insurance services18
997137Other property insurance services18
997139Other non-life insurance services (excluding reinsurance services)18
997141Life reinsurance services18
997142Accident and health reinsurance services18
997143Motor vehicle reinsurance services18
997144Marine, aviation and other transport reinsurance ser18
997145Freight reinsurance services18
997146Other property reinsurance services18
997149Other non-life reinsurance services18
997151Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services18
997152Brokerage and related securities and commodities services including commodity exchange services18
997153Portfolio management services except pension funds18
997154Trust and custody services18
997155Services related to the administration of financial markets18
997156Financial consultancy services18
997157Foreign exchange services18
997158Financial transactions processing and clearing house services18
997159Other services auxiliary to financial services18
997161Insurance brokerage and agency services18
997162Insurance claims adjustment services18
997163Actuarial services18
997164Pension fund management services18
997169Other services auxiliary to insurance and pensions18
997171Services of holding equity of subsidiary companies18
997172Services of holding securities and other assets of trusts and funds and similar financial entities18
9972Services by way of renting of residential dwelling for use as residence.Nil
9972Services 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
9972Upfront 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 13/10/2017Nil
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
997211Rental or leasing services involving own or leased residential property18
997212Rental or leasing services involving own or leased non-residential property18
997213Trade services of buildings18
997214Trade services of timeshare properties18
997215Trade services of vacant and subdivided land18
997221Property management services on a fee/commission basis or contract basis18
997222Building sales on a fee/commission basis or contract basis18
997223Land sales on a fee/commission basis or contract basis18
997224Real estate appraisal services on a fee/commission basis or contract basis18
9973Services 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
9973Services 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
9973Other Leasing or rental services, with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
9973Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.Nil
9973Services 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
9973Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.12
9973Leasing of motor vehicles purchased and leased prior to 1st July 201765 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
997311Leasing or rental services concerning transport equipments including containers, with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997312Leasing or rental services concerning agricultural machinery and equipment with or without operatorNil
997313Leasing or rental services concerning construction machinery and equipment with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997314Leasing or rental services concerning office machinery and equipment (except computers) with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997315Leasing or rental services concerning computers with or without operatorsSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997316Leasing or rental services concerning telecommunications equipment with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997319Leasing or rental services concerning other machinery and equipments with or without operatorSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997321Leasing 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
997322Leasing 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
997323Leasing or rental services concerning furniture and other household appliancesSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997324Leasing 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
997325Leasing or rental services concerning household linen.Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997326Leasing 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
997327Leasing or rental services concerning do-it-yourself machinery and equipmentSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997329Leasing or rental services concerning other goodsSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997331Licensing 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
997332Licensing 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
997333Licensing services for the right to reproduce original art worksSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997334Licensing 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
997335Licensing services for the right to use R&D productsSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997336Licensing services for the right to use trademarks and franchisesSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997337Licensing services for the right to use minerals including its exploration and evaluationSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997338Licensing services for right to use other natural resources including telecommunication spectrumSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
997339Licensing services for the right to use other intellectual property products and other resources n.e.cSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
9981Services 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
998111Research and experimental development services in natural sciences18
998112Research and experimental development services in engineering and technology18
998113Research and experimental development services in medical sciences and pharmacy.18
998114Research and experimental development services in agricultural sciences.18
998121Research and experimental development services in social sciences.18
998122Research and experimental development services in humanities18
998130Interdisciplinary research and experimental development services.18
998141Research and development originals in pharmaceuticals18
998142Research and development originals in agriculture18
998143Research and development originals in biotechnology18
998144Research and development originals in computer related sciences18
998145Research and development originals in other fields n.e.c.18
9982Services 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
9982Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;Nil
9982Services 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
9982Services 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
998211Legal advisory and representation services concerning criminal law.18
998212Legal advisory and representation services concerning other fields of law.18
998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.18
998214Legal documentation and certification services concerning other documents.18
998215Arbitration and conciliation services18
998216Other legal services n.e.c.18
998221Financial auditing services18
998222Accounting and bookkeeping services18
998223Payroll services18
998224Other similar services n.e.c18
998231Corporate tax consulting and preparation services18
998232Individual tax preparation and planning services18
998240Insolvency and receivership services18
9983Services 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
9983Taxable 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
9983Any 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
9983Services 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
9983Services 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
998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.18
998312Business consulting services including public relations services18
998313Information technology (IT) consulting and support services18
998314Information technology (IT) design and development services18
998315Hosting and information technology (IT) infrastructure provisioning services18
998316IT infrastructure and network management services18
998319Other information technology services n.e.c18
998321Architectural advisory services18
998322Architectural services for residential building projects18
998323Architectural services for non-residential building projects18
998324Historical restoration architectural services18
998325Urban planning services18
998326Rural land planning services18
998327Project site master planning services18
998328Landscape architectural services and advisory services18
998331Engineering advisory services18
998332Engineering services for building projects18
998333Engineering services for industrial and manufacturing projects18
998334Engineering services for transportation projects18
998335Engineering services for power projects18
998336Engineering services for telecommunications and broadcasting projects18
998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.18
998338Engineering services for other projects n.e.c.18
998339Project management services for construction projects18
998341Geological and geophysical consulting services18
998342Subsurface surveying services18
998343Mineral exploration and evaluation18
998344Surface surveying and map-making services18
998345Weather forecasting and meteorological services18
998346Technical testing and analysis services18
998347Certification of ships, aircraft, dams, etc.18
998348Certification and authentication of works of art18
998349Other technical and scientific services n.e.c.18
998351Veterinary services for pet animals(for health care)Nil
998351Veterinary services for pet animals(others)0
998352Veterinary services for livestock(for health care)Nil
998352Veterinary services for livestock(others)0
998359Other veterinary services n.e.c.18
998361Advertising Services18
998362Purchase or sale of advertising space or time, on commission18
998363Sale of advertising space in print media (except on commission)5
998364Sale of TV and radio advertising time18
998365Sale of Internet advertising space18
998366Sale of other advertising space or time (except on commission)18
998371Market research services18
998372Public opinion polling services18
998381Portrait photography services18
998382Advertising and related photography services18
998383Event photography and event videography services18
998384Specialty photography services18
998385Restoration and retouching services of photography18
998386Photographic & videographic processing services18
998387Other Photography & Videography and their processing services n.e.c.18
998391Specialty design services including interior design, fashion design, industrial design and other specialty design services18
998392Design originals18
998393Scientific and technical consulting services18
998394Original compilations of facts/information18
998395Translation and interpretation services18
998396Trademarks and franchises18
998397Sponsorship Services & Brand Promotion Services18
998399Other professional, technical and business services n.e.c.18
9984Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.Nil
9984Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.Nil
9984Services 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
998411Carrier services18
998412Fixed telephony services18
998413Mobile telecommunications services18
998414Private network services18
998415Data transmission services18
998419Other telecommunications services including Fax services, Telex services n.e.c.18
998421Internet backbone services18
998422Internet access services in wired and wireless mode.18
998423Fax, telephony over the Internet18
998424Audio conferencing and video conferencing over the Internet18
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 device5
998429Other Internet telecommunications services n.e.c.18
998431Online text based information such as online books, newspapers, periodicals, directories etc18
998432Online audio content18
998433Online video content18
998434Software downloads18
998439Other on-line contents n.e.c.18
998441News agency services to newspapers and periodicals18
998442Services of independent journalists and press photographers18
998443News agency services to audiovisual media18
998451Library services18
998452Operation services of public archives including digital archives18
998453Operation services of historical archives including digital archives18
998461Radio broadcast originals18
998462Television broadcast originals18
998463Radio channel programmes18
998464Television channel programmes18
998465Broadcasting services18
998466Home programme distribution services18
9985Services by way of loading, unloading, packing, storage or warehousing of rice.Nil
9985Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.Nil
9985Services by way of fumigation in a warehouse of agricultural produce.Nil
9985Other support services18
9985Services by an organiser to any person in respect of a business exhibition held outside India.Nil
9985Services 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
9985Services 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
9985Services 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
998511Executive/retained personnel search services18
998512Permanent placement services, other than executive search services18
998513Contract staffing services18
998514Temporary staffing services18
998515Long-term staffing (pay rolling) services18
998516Temporary staffing-to-permanent placement services18
998517Co-employment staffing services18
998519Other employment & labour supply services n.e.c18
998521Investigation services18
998522Security consulting services18
998523Security systems services18
998524Armoured car services18
998525Guard services18
998526Training of guard dogs18
998527Polygraph services18
998528Fingerprinting services18
998529Other security services n.e.c.18
998531Disinfecting and exterminating services18
998532Window cleaning services18
998533General cleaning services18
998534Specialized cleaning services for reservoirs and tanks18
998535Sterilization of objects or premises (operating rooms)18
998536Furnace and chimney cleaning services18
998537Exterior cleaning of buildings of all types18
998538Cleaning of transportation equipment18
998539Other cleaning services n.e.c.18
998540Packaging services of goods for others18
998541Parcel packing and gift wrapping18
998542Coin and currency packing services18
998549Other packaging services n.e.c18
998551Reservation services for transportation18
998552Reservation services for accommodation, cruises and package tours18
998553Reservation services for convention centres, congress centres and exhibition halls18
998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services18
998555Tour operator services5 – 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
998556Tourist guide services18
998557Tourism promotion and visitor information services18
998559Other travel arrangement and related services n.e.c18
998591Credit reporting & rating services18
998592Collection agency services18
998593Telephone-based support services18
998594Combined office administrative services18
998595Specialized office support services such as duplicating services, mailing services, document preparation etc18
998596Events, Exhibitions, Conventions and trade shows organisation and assistance services18
998597Landscape care and maintenance services18
998598Other information services n.e.c.18
998599Other support services n.e.c.18
9986Support 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 produceNil
9986Carrying 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
9986Services by way of artificial insemination of livestock (other than horses).Nil
9986Support services to mining, electricity, gas and water distribution18
9986Service of exploration, mining or drilling of petroleum crude or natural gas or both.12
998611Support services to crop productionNil
998612Animal husbandry services18
998613Support services to hunting18
998614Support services to forestry and logging18
998615Support services to fishing18
998619Other support services to agriculture, hunting, forestry and fishing18
998621Support services to oil and gas extraction18
998622Support services to other mining n.e.c.18
998631Support services to electricity transmission and distribution18
998632Support services to gas distribution18
998633Support services to water distribution18
998634Support services to Distribution services of steam, hot water and air-conditioning supply18
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
998711Maintenance and repair services of fabricated metal products, except machinery and equipment.18
998712Maintenance and repair services of office and accounting machinery18
998713Maintenance and repair services of computers and peripheral equipment18
998714Maintenance and repair services of transport machinery and equipment18
998715Maintenance and repair services of electrical household appliances18
998716Maintenance and repair services of telecommunication equipments and apparatus18
998717Maintenance and repair services of commercial and industrial machinery.18
998718Maintenance and repair services of elevators and escalators18
998719Maintenance and repair services of other machinery and equipments18
998721Repair services of footwear and leather goods18
998722Repair services of watches, clocks and jewellery18
998723Repair services of garments and household textiles18
998724Repair services of furniture18
998725Repair services of bicycles18
998726Maintenance and repair services of musical instruments18
998727Repair services for photographic equipment and cameras18
998729Maintenance and repair services of other goods n.e.c.18
998731Installation services of fabricated metal products, except machinery and equipment.18
998732Installation services of industrial, manufacturing and service industry machinery and equipment.18
998733Installation services of office and accounting machinery and computers18
998734Installation services of radio, television and communications equipment and apparatus.18
998735Installation services of professional medical machinery and equipment, and precision and optical instruments.18
998736Installation services of electrical machinery and apparatus n.e.c.18
998739Installation services of other goods n.e.c.18
9988Services by way of slaughtering of animals.Nil
9988Services 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
9988Services 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
9988Other Manufacturing services on physical inputs (goods) owned by others,18
9988Services 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
9988Services 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 cent12
9988(c) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil5
9988Services 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
9988Manufacturing 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
9988Manufacture 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
998811Meat processing services18
998812Fish processing services18
998813Fruit and vegetables processing services18
998814Vegetable and animal oil and fat manufacturing services18
998815Dairy product manufacturing services18
998816Other food product manufacturing services18
998817Prepared animal feeds manufacturing services18
998818Beverage manufacturing services18
998819Tobacco manufacturing services n.e.c.18
998821Textile manufacturing services18
998822Wearing apparel manufacturing services18
998823Leather and leather product manufacturing services18
998831Wood and wood product manufacturing services18
998832Paper and paper product manufacturing services18
998841Coke and refined petroleum product manufacturing services18
998842Chemical product manufacturing services18
998843Pharmaceutical product manufacturing services18
998851Rubber and plastic product manufacturing services18
998852Plastic product manufacturing services18
998853Other non-metallic mineral product manufacturing services18
998860Basic metal manufacturing services18
998871Structural metal product, tank, reservoir and steam generator manufacturing services18
998872Weapon and ammunition manufacturing services18
998873Other fabricated metal product manufacturing and metal treatment services18
998874Computer, electronic and optical product manufacturing services18
998875Electrical equipment manufacturing services18
998876General-purpose machinery manufacturing services n.e.c.18
998877Special-purpose machinery manufacturing services18
998881Motor vehicle and trailer manufacturing services18
998882Other transport equipment manufacturing services18
998891Furniture manufacturing services18
998892Jewellery manufacturing services18
998893Imitation jewellery manufacturing services18
998894Musical instrument manufacturing services18
998895Sports goods manufacturing services18
998896Game and toy manufacturing services18
998897Medical and dental instrument and supply manufacturing services18
998898Other manufacturing services n.e.c.18
9989Services 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
9989Other manufacturing services; publishing, printing and reproduction services; materials recovery services.18
998911Publishing, on a fee or contract basis18
998912Printing and reproduction services of recorded media, on a fee or contract basis18
998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services18
998931Iron and steel casting services18
998932Non-ferrous metal casting services18
998933Metal forging, pressing, stamping, roll forming and powder metallurgy services18
998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis18
998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis18
999Services 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
9991Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).Nil
9991Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.Nil
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Services by way of reinsurance of the insurance schemes specified in exemption listNil
9991Services 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
9991Services by way of collection of contribution under the Atal Pension Yojana.Nil
9991Services by way of collection of contribution under any pension scheme of the State Governments.Nil
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Services by way of providing information under the Right to Information Act, 2005 (22 of 2005)Nil
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Services 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
9991Any 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
9991Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;Nil
9991Services 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
9991Services 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
999111Overall Government public services18
999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.18
999113Public administrative services related to the more efficient operation of business.18
999119Other administrative services of the government n.e.c.18
999121Public administrative services related to external affairs, diplomatic and consular services abroad.18
999122Services related to foreign economic aid18
999123Services related to foreign military aid18
999124Military defence services18
999125Civil defence services18
999126Police and fire protection services18
999127Public administrative services related to law courts18
999128Administrative services related to the detention or rehabilitation of criminals.18
999129Public administrative services related to other public order and safety affairs n.e.c.18
999131Administrative services related to sickness, maternity or temporary disablement benefit schemes.18
999132Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees18
999133Administrative services related to unemployment compensation benefit schemes18
999134Administrative services related to family and child allowance programmes18
9992Services 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
9992Services 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
9992Services 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
9992Services 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
9992Services 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
9992Any 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
9992Services 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
9992Services 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
9992Services 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
9992Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;Nil
999210Pre-primary education servicesNil
999220Primary education servicesNil
999231Secondary education services, generalNil
999232Secondary education services, technical and vocational.Nil
999241Higher education services, generalNil
999242Higher education services, technicalNil
999243Higher education services, vocationalNil
999249Other higher education services18
999259Specialised education services18
999291Cultural education services18
999292Sports and recreation education services18
999293Commercial training and coaching services18
999294Other education and training services n.e.c.18
999295services involving conduct of examination for admission to educational institutions18
999299Other Educational support services18
9993Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.Nil
9993Services 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
999311Inpatient servicesNil
999312Medical and dental servicesNil
999313Childbirth and related servicesNil
999314Nursing and Physiotherapeutic servicesNil
999315Ambulance servicesNil
999316Medical Laboratory and Diagnostic-imaging servicesNil
999317Blood, sperm and organ bank servicesNil
999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.Nil
999321Residential health-care services other than by hospitals18
999322Residential care services for the elderly and persons with disabilitiesNil
999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuseNil
999332Other social services with accommodation for children18
999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuseNil
999334Other social services with accommodation for adults18
999341Vocational rehabilitation servicesNil
999349Other social services without accommodation for the elderly and disabled n.e.c.Nil
999351Child day-care services18
999352Guidance and counseling services n.e.c. related to childrenNil
999353Welfare services without accommodation18
999359Other social services without accommodation n.e.c.18
9994Services 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
9994Services 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
999411Sewerage and sewage treatment services18
999412Septic tank emptying and cleaning services18
999421Collection services of hazardous waste18
999422Collection services of non-hazardous recyclable materials18
999423General waste collection services, residential18
999424General waste collection services, other n.e.c.18
999431Waste preparation, consolidation and storage services18
999432Hazardous waste treatment and disposal services18
999433Non-hazardous waste treatment and disposal services18
999441Site remediation and clean-up services18
999442Containment, control and monitoring services and other site remediation services18
999443Building remediation services18
999449Other remediation services n.e.c.18
999451Sweeping and snow removal services18
999459Other sanitation services n.e.c.18
999490Other environmental protection services n.e.c.18
9995Service 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
9995Services 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
999511Services furnished by business and employers organizations18
999512Services furnished by professional organizations18
999520Services furnished by trade unions18
999591Religious services18
999592Services furnished by political organizations18
999593Services furnished by human rights organizations18
999594Cultural and recreational associations18
999595Services furnished by environmental advocacy groups18
999596Services provided by youth associations18
999597Other civic and social organizations18
999598Homeowners associations18
999599Services provided by other membership organizations n.e.c.18
9996Services 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
9996Services 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
9996Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.Nil
9996Services 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
9996Services 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
9996Services 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
9996Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.18
9996Services 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 like28
9996Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-karting and ballet.18
9996Services 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
9996Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.Nil
9996Services provided by a race club by way of totalisator or a license to bookmaker in such club28
999611Sound recording services18
999612Motion picture, videotape, television and radio programme production services18
999613Audiovisual post-production services18
999614Motion picture, videotape and television programme distribution services18
999615Motion picture projection services18
999621Performing arts event promotion and organization services18
999622Performing arts event production and presentation services18
999623Performing arts facility operation services18
999629Other performing arts and live entertainment services n.e.c.18
999631Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc18
999632Services of authors, composers, sculptors and other artists, except performing artists18
999633Original works of authors, composers and other artists except performing artists, painters and sculptors18
999641Museum and preservation services of historical sites and buildings18
999642Botanical, zoological and nature reserve services18
999651Sports and recreational sports event promotion and organization services18
999652Sports and recreational sports facility operation services18
999659Other sports and recreational sports services n.e.c.18
999661Services of athletes18
999662Support services related to sports and recreation18
999691Amusement park and similar attraction services18
999692Gambling and betting services including similar online services28
999693Coin-operated amusement machine services18
999694Lottery services18
999699Other recreation and amusement services n.e.c.18
9997Services 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
999711Coin-operated laundry services18
999712Dry-cleaning services (including fur product cleaning services)18
999713Other textile cleaning services18
999714Pressing services18
999715Dyeing and colouring services18
999719Other washing, cleaning and dyeing services n.e.c18
999721Hairdressing and barbers services18
999722Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services18
999723Physical well-being services including health club & fitness centre18
999729Other beauty treatment services n.e.c.18
999731Cemeteries and cremation services18
999732Undertaking services18
999791Services involving commercial use or exploitation of any event18
999792Agreeing to do an act18
999793Agreeing to refrain from doing an act18
999794Agreeing to tolerate an act18
999795Conduct of religious ceremonies/rituals by persons18
999799Other services n.e.c.18
999800Domestic services both part time & full time18
9999Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.Nil
999795Conduct of religious ceremonies/rituals by persons18
999799Other services n.e.c.18
999900Services provided by extraterritorial organizations and bodies18
9999Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.Nil
99Supply 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
99Services 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
99Services 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 useNIL

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.