RATE OF GST ON SERVICES

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SL.
No.
Description of Services Rate
1 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil
2 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil
3 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil
4 Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243
W of the Constitution.
Nil
5 Services by a governmental authority by way of any activity in relation to any function entrusted to a
Panchayat under article 243G of the Constitution.
Nil

 

SL No Description of Services  Rate
1 Transport of passengers by rail in first class or air conditioned coaches 5% with ITC of input services
2 Transport of passengers, by-
(a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage;
(c) radio taxi
5% No ITC
3 Transport of passengers by air in economy class 5% with ITC of input services
4 Transport of passengers, by air, embarking from or terminating in a Regional Connectiv- ity Scheme Airport 5% with ITC of input services
5 Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient 5% No ITC
6 Transport of goods by rail 5% with ITC of input services
7 Transport of goods in a vessel 5% with ITC of input services
8 Services of goods transport agency (GTA) in relation to transportation of goods
[including used household goods for personal use]
5% No ITC
9 Leasing of aircrafts by a scheduled airlines for scheduled operations 5% with ITC of input services
10 Selling of space for advertisement in print media. 5%
11 Supply of tour operators services 5% No ITC
12 Services by way of job work in relation to- (a) Printing of newspapers;
(b) Textile yarns (other than of man-made fibres) and textile fabrics;
(c) Cut and polished diamonds; precious and semi-precious stones; or plain and stud- ded 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.
5%
SL.
No
Description of Services  Rate
1 Supply of food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having license to serve liquor 12%
2 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day 12%
3 Transport of passengers by air in other than economy class. 12%
4 Transport of goods in containers by rail by any person other than Indian Railways. 12%
5 Services provided by foreman of chit fund in relation to chit 12% with ITC of input services
6 Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Prop- erty (IP) right in respect of goods other than Information Technology software. 12%
7 Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount charged for such supplies) 12% with no re- fund of accumulated ITC

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SL.
No
Description of Services  Rate
1 Supply of Food/drinks in restaurant having licence to serve liquor

18%

2 Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year

18%

3 Supply of Food/drinks in outdoor catering

18%

4 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial plac- es meant for residential or lodging purposes where room tariff of Rs 2500/- and above but less than Rs 7500/- per room per day

18%

5 Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises

18%

6 Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama

18%

7 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act

18%

8 Services by way of admission to exhibition of cinematograph films where price of
admission ticket is one hundred rupees or less.

18%

9 All other services not specified elsewhere

18%

SL.
No
Description of Services  Rate
1 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per day per room

28%

2 Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Pre- mier League and the like

28%

3 Services provided by a race club by way of totalisator or a license to bookmaker in such club

28%

4 Gambling

28%

 

SL. 
No
Description of Services Rate
1 Transfer of the right to use any goods for any purpose
(whether or not for a specified period)
Same rate of GST and compensation cess as on supply of similar goods
2 Any transfer of right in goods or of undivided share in goods without the transfer of title thereof Same rate of GST and compensation cess as on supply of similar goods

 



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