LIST OF SERVICES AT 5% RATE

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%