SL.  No Description of Services Rate 1 Transfer of the right to use any goods for any purpose (whether or not for a specified period) Same rate of GST and compensation cess as on supply of similar goods 2 Any transfer of right in goods or of undivided share in goods without the transfer of

SL. No Description of Services  Rate 1 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per day per room 28% 2 Services by way of admission to entertainment events or

</ 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,

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

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

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