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LIST OF SERVICES AT 18% RATE
- 9th August 2017
- Posted by: web@taxes
- Category: RATE OF GST ON SERVICES
No Comments</ 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,
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LIST OF SERVICES AT 12% RATE
- 9th August 2017
- Posted by: web@taxes
- Category: RATE OF GST ON SERVICES
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
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LIST OF SERVICES AT 5% RATE
- 9th August 2017
- Posted by: web@taxes
- Category: RATE OF GST ON SERVICES
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
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Question posted on FAQ Section
- 9th August 2017
- Posted by: Kerala GST
- Category: GST
Question Answer Registration 1 Does aggregate turnover include value of inward supplies received on which RCM is payable? Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis. 2 What if the dealer migrated with wrong PAN as the status of
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RATE OF GST ON SERVICES
- 9th August 2017
- Posted by: web@taxes
- Category: GST
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LIST OF SERVICES AT NIL RATE
- 9th August 2017
- Posted by: web@taxes
- Category: RATE OF GST ON SERVICES
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
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SCHEDULE II: LIST OF GOODS AT 28% RATE
- 9th August 2017
- Posted by: web@taxes
- Category: Rate of GST on goods
SL. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item 1. 1703 Molasses 2. 1704 Chewing gum / bubble gum and white chocolate, not containing cocoa 3. 1804 Cocoa butter, fat and oil 4. 1805 Cocoa powder, not containing added sugar or sweetening matter 5. 1806 Chocolates and other food preparations containing cocoa 6. 1901 90
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SCHEDULE VI: LIST OF GOODS AT 18% RATE
- 9th August 2017
- Posted by: web@taxes
- Category: Rate of GST on goods
SL. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item 1. 0402 91 10, 0402 99 20 Condensed milk 2. 1107 Malt, whether or not roasted 3. 1302 Vegetable saps and extracts; pectic substances, pectinates and pec-tates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 4. 1404 90 10 Bidi
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SCHEDULE V: LIST OF GOODS AT 12% RATE
- 9th August 2017
- Posted by: web@taxes
- Category: Rate of GST on goods
S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item 1. 01012100, 010129 Live horses 2. 0202 Meat of bovine animals, frozen and put up in unit containers 3. 0203 Meat of swine, frozen and put up in unit containers 4. 0204 Meat of sheep or goats, frozen and put up in unit containers 5. 0205
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SCHEDULE IV: LIST OF GOODS AT 5% RATE
- 9th August 2017
- Posted by: web@taxes
- Category: Rate of GST on goods
S. Chapter/Heading/ Description of Goods No. Sub-heading/ Tariff item 1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 2. 0304 Fish fillets and other fish meat (whether or not minced), frozen 3. 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking