- 9th August 2017
- Posted by: web@taxes
- Category: RATE OF GST ON SERVICES
No Comments
| 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% |