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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