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.

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Kerala GST - State Goods and Services Tax Department
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