Author: admin_gst

Supplies to unregistered dealers

Supplies to unregistered dealers
Query (Issue) Started By: – HS Kukreja Dated:- 3-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Can we supply to unregistered dealers within or outside the state?
Reply By Preeti Sharma:
The Reply:
Yes, you can.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Preethi Sharma
Reply By Mehak Malhotra:
The Reply:
Dear HS Kukreja,
Yea we can very well supply to unregistered dealers within or o

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HSN CODE AND RATE OF GST FOR PRINTED FLEX BANNERS

HSN CODE AND RATE OF GST FOR PRINTED FLEX BANNERS
Query (Issue) Started By: – anil chettiyattil Dated:- 3-7-2017 Last Reply Date:- 26-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
I am in the business of FLEX PRINTING and Signboard Making. I want to know the HSN CODE AND RATE OF GST. Right now my turnover is not exceeding 18 Lakh. Still I am trying to register under GST.
Please advise
Thanks
Reply By Ramesh Kothari:
The Reply:
go to tariff of GST same can be downlo

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WHAT EFFECT OF GST ON SHIPPING BILL UNDER EXPORT

WHAT EFFECT OF GST ON SHIPPING BILL UNDER EXPORT
Query (Issue) Started By: – NITIN SHARMA Dated:- 3-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir/Madam,
Before implement/applied of GST , We were filing the shipping bill for Export under Drawback
We have taken Drawback A and B category
But after implement of GST
There are 3 declaration DB001, DB002 AMD DB003
There a declaration have to be mention mandatory in case of filling shipping bill un

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Goods and services tax practitioners.

Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Maharashtra Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish t

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Heading 9997

Heading 9997
Services – Rates of Tax
GST
35
Heading
9997
(i) Beauty and physical well-being services falling under Group 99972.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
(ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified).
Explanation.-
For the removal of doubt, it is hereby cla

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Heading 9996 (Recreational, cultural and sporting services)

Heading 9996 (Recreational, cultural and sporting services)
Services – Rates of Tax
GST
34
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[or planetarium].
18
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(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
196[5]
–
74[ (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
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131[(iii) Services by way of admission to;
(a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or
(b) ballet, –
other than any place covered by (iiia) below
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(iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League.
197[Expl

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of admission ticket is above one hundred rupees.
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131[(iii) Services by way of admission to;
(a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or
(b) ballet, –
other than any place covered by (iiia) below
18
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(iiia) Services by way of admission to
(a) casinos or race clubs or any place having casinos or race clubs or
(b) sporting events like Indian Premier League.
28
-]
(iv) Services provided by a race club by way of 167[licensing a] bookmaker in such club.
28
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168[*
**
*]
(vi) Recreational, cultural and sporting services other than (i), (ii), 76[(iia),] (iii), 44[(iiia),] (iv) and (v) above.
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Clarification
* Clarification regarding applicable rate of GST on services provided by Indoor Amusement Parks/Family Entertainment Centers. [ See para 10 of Circular No. 164/20/2021-GST dated 06.10.2021 ]
* Clarification regarding the GST liability for the perio

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r entry fee. The method of levy adopted needs to be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on “The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
 
*************
Notes:
As amended vide Notification No. 15/2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as,
 
34
Heading 9996 
(Recreational, cultural and  sporting services)
(i)

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sporting services other than (i), (ii), 76[(iia),] (iii), 44[(iiia),] (iv) and (v) above.
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Clarification
* Clarification regarding applicable rate of GST on services provided by Indoor Amusement Parks/Family Entertainment Centers. [ See para 10 of Circular No. 164/20/2021-GST dated 06.10.2021 ]
* Clarification on “Whether the services of elephant or camel ride, rickshaw ride and boat ride should be classified under heading 9964 (as passenger transport service) in which case, the rate of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%?” [ Circular No. 32/06/2018-GST dated 12.02.2018 ]
* Clarification on “GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casin

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nbsp;
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[or planetarium].
18
–
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
12
–
(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
18
–
(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.
18
–
(iiia) Services by way of admission to entertainment events or access to amusement facilities including [***] casinos, race club, any sporting event such as Indian Premier League and the like.
28
–
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
28
–
(v) Gambling.
28
–
(vi)

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1/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on “The provision in rate schedule notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
 
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Notes:
As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
34
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[o

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case, the rate of tax on such services will be 18% or under the heading 9996 (recreational, cultural and sporting services) treating them as joy rides, leviable to GST@ 28%?” [ Circular No. 32/06/2018-GST dated 12.02.2018 ]
* Clarification on “GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?” [ 

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nds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.  
28
–
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.
28
–
(v) Gambling.
28
–
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.
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Clarification
 
* Clarification on “GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified.” [ Circular No. 27/01/2018-GST dated 04.01.2018 ]
* Clarification on ” Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodat

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Heading 9994

Heading 9994
Services – Rates of Tax
GST
55[32
Heading 9994
(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.
194[5]
–
152[(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
195[5]
-]
(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) 153[and (ia)] above.
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Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
55[32
Heading 9994
(i) Services by way of treatment of effluents by a

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Heading 9989

Heading 9989
Services – Rates of Tax
GST
27
Heading 9989
129[*
**
*]
130[Other manufacturing services; publishing, printing and reproduction services; material recovery services
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–
 
Clarification
* Clarification on issue of classification of service of printing of pictures covered under 998386. [ Circular No. 84/03/2019-GST dated 01.01.2019 ]
* Clarification on taxability of printing contracts [ See Circular No. 11/11/2017-GST dated 20.10.2017 ]
 
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Notes:
As Amended vide Notification No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as,
27
Heading  9989
14[34[(i) Services by way of printing of all goods falling under Chapter

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As amended vide notification no. 39/2017 – Integrated Tax (Rate) dated 13-10-2017, before it was read as,
14[27
Heading  9989
(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
12
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(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
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-]
 
 
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Notes:
As  amended  vide notification 20/2017 – Integrated Tax (Rate) dated 22-8-2017, before it was read as,
 
27
Heading  9989
Other manufacturing services; publishing,

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Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)

Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
Services – Rates of Tax
GST
26
Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
1.5
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(ii) Services by way of job work in relation to-
(a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter
(c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
Provided that nothing contained in c

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ion;
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(iv) Services by way of job work other than (i), (ii), and (iii) above.
18
(v) Services by way of any treatment or process on goods belonging to another person, in relation to
a.- printing of newspapers, books (including Braille books), journals and periodicals;
b. printing of all goods falling under Chapter 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract integrated tax @5% or Nil.
5
(vi) Tailoring services.
5
(vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above.
18
 
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Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
26
Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
11[(b) Textiles and textile products falling under Chapter 50 to 63 in the F

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dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.]
12[***]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
112[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
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(ic) Services by way of job work in relation to bus body building;
116[Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.]
18
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126[(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption
18
-]
(id

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nufacture of alcoholic liquor for human consumption. [ See para 11 of Circular No. 164/20/2021-GST dated 06.10.2021 ]
* Clarification on job work on the “composite supply of milling of wheat and fortification thereof by miller, or of paddy into rice, provided that value of goods supplied in such composite supply (goods used for fortification, packing material etc) does not exceed 25% of the value of composite supply” [ See Circular No. 153/09/2021-GST dated 17.06.2021 ]
* Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017. [ Circular No. 126/45/2019-GST dated 22.11.2019 ]
* Clarifications regarding on GST rates on the activity of bus body building. [ See para 12 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ Se

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iff Act, 1975 (51of 1975).
44[(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]
29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ;
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
42[(i) manufacture of handicraft goods.
Explanation. – The term “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordi

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nd (ica)] above;  
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13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.]
5
 
32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
54[(iii) Tailoring services.
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(iv) Manufacturing services on physical inputs (goods) owned by others, other than 128[(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)] above.
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Clarification
* Clarification that the job work services supplied by contract manufacturers to brand owners for manufacture of alcoholic liquor for human consumption. [ See para 11 of&nbs

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***
Notes:
As Amended vide Notification No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as,
26
Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
27[(c) all products 111[, other than diamonds,] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ]
(d) Printing of books (including Braille books), journals and periodicals;
28[(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;]
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
44[(ea) manufacture of leather goods or footwear fa

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dated the 15th September, 2017 as amended from time to time.]
12[***]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
112[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
1.5
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(ic) Services by way of job work in relation to bus body building;
116[Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.]
18
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(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;  
12
-]
13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille

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ch composite supply (goods used for fortification, packing material etc) does not exceed 25% of the value of composite supply” [ See Circular No. 153/09/2021-GST dated 17.06.2021 ]
* Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-06-2017. [ Circular No. 126/45/2019-GST dated 22.11.2019 ]
* Clarifications regarding on GST rates on the activity of bus body building. [ See para 12 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ See Circular No. 19/19/2017-GST dated 20.11.2017 ]
 
*************
Notes:
As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019 [and Notification No. 25/2019-Integrated Tax (Rate) dated 22-11-2019], before it was read as,
26
Heading 9

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ct, 1975 (51of 1975) ;
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
42[(i) manufacture of handicraft goods.
Explanation. – The term “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.]
12[***]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
13[(ii) Services by way of any treatm

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s body building. [ See para 12 of Circular No. 52/26/2018-GST dated 09.08.2018 ]
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted. [ See Circular No. 19/19/2017-GST dated 20.11.2017 ]
 
Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
26
Heading  9988 (Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
27[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ]
(d) Printing of books (including Braille books), journals and periodicals;
28[(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or

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from time to time.]
12[***]
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30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a)  printing of newspapers;
(b)  printing of books (including Braille books), journals and periodicals.
31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.]
5
 
32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 33[, (ia), (ii) and (iia)]  above.
18
-]
 
Clarification
* Clarification on whether custom milling of paddy by Rice mille

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75 (51of 1975).
29[(f)  all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ;
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
12[***]
5
–
30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a)  printing of newspapers;
(b)  printing of books (including Braille books), journals and periodicals.
31[(c) printing of all goods falling under Chapter 48 or 4

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edule to the Customs Tariff Act, 1975 (51of 1975);]
(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books), journals and periodicals;
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
12[***]
5
–
13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a)  printing of newspapers;
(b)  printing of books (including Braille books), journals and periodicals.
5
 
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.
18
-]
 
Clarification
* Clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liabl

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Heading 9987

Heading 9987
Services – Rates of Tax
GST
25
Heading 9987
(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017
5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
117[(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts.
5
-]
120[(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or

= = = = = = = =

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epair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts
5
–
(ii) Maintenance, repair and installation (except construction) services, other than (i) and (ia) above and serial number 38 below.
18
–
*************
Notes:
As Amended vide NOTIFICATION No. 02/2020-Integrated Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020 
25
Heading 9987
53[(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017
5
Provided that credit of input tax charged on goods and ser

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Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities)

Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities)
Services – Rates of Tax
GST
24
Heading 9986 109[(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean –
 (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of-
 (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
 (b) supply of farm labour;
 (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, cur

= = = = = = = =

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cept the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
52[(ii) 110[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both. 
192[18]
–
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.
18
-]
 
*************
Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
24
Heading 9986 
109[(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean –
 (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricu

= = = = = = = =

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of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
52[(ii) 110[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both. 
12
–
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.
18
-]
 
Clarification
* Clarification on the scope of the entry “services of exploration, mining or drilling of petroleum crude or natural gas or both” at Sr. No. 24(ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. [ Circular No. 114/33/2019-G

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e by way of-
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
44[(h) services by way of fumigation in a war

= = = = = = = =

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d 28.06.2017. [ Circular No. 114/33/2019-GST dated 11.10.2019 ]. [ Circular No. 114/33/2019-GST dated 11.10.2019 ]
* Clarification regarding GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? [ Circular No. 16/16/2017-GST dated 15.11.2017 ]
 
*************
Notes:
As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019, before it was read as,
24
Heading 9986
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean –
 (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultura

= = = = = = = =

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e.
44[(h) services by way of fumigation in a warehouse of agricultural produce.]
 (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
 (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
52[(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 
12
–
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.
18
-]
 
 
Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
24
Heading 9986
(i) Support services to agriculture, forestry, fish

= = = = = = = =

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ng, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
 
 
(ii) Support services to mining, electricity, gas and water distribution.
18
–
Clarification
* Clarification regarding GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc

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Heading 9985 (Support services)

Heading 9985 (Support services)
Services – Rates of Tax
GST
23
Heading 9985 (Support services)
(i) Supply of tour operators services.
Explanation.- “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
5
1. Provided that credit of input tax charged on goods and services used in supplying the service 44[, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)] has not been taken
[Please refer to Explanat

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other than (i) and (ii) above.
18
-]
 
Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
23
Heading  9985 (Support services)
(i) Supply of tour operators services.
Explanation.-  “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
5
1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]
2. The bill issued for supply

= = = = = = = =

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Heading 9984

Heading 9984
Services – Rates of Tax
GST
22
Heading 9984
(Telecommunications, broadcasting and information supply services)
 (i) Supply consisting only of e-book.
Explanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.
5
–
(ii) T

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Heading 9983 (Other professional, technical and business services)

Heading 9983 (Other professional, technical and business services)
Services – Rates of Tax
GST
21
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
5
–
190[(ia) ** 
*
*]
191[(ii) Other professional, technical and business services other than (i) above and serial number 38 below]
18
–
 
*************
Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
21
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
5
–
107[(ia) Other professional, technical and business services relating to e

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nbsp;
*************
Notes:
As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019, before it was read as,
21
Heading  9983
(Other professional, technical and business  services)
(i) Selling of space for advertisement in print media.
5
–
(ii) Other professional, technical and business services other than (i) above and serial number 38 below
18
–
 
Clarification
* Clarification on issue of classification of service of printing of pictures covered under 998386. [ Circular No. 84/03/2019-GST dated 01.01.2019 ]
*************
Notes:
As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
21

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Heading 9973 (Leasing or rental services without operator)

Heading 9973 (Leasing or rental services without operator)
Services – Rates of Tax
GST
17
Heading 9973
(Leasing or rental services 104[***] without operator)
124[*
**
*]
125[(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right.
18
-]
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
105[**
*
*]
26[(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.

= = = = = = = =

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sp;w.e.f. 01-10-2021, before it was read as:
17
Heading 9973
(Leasing or rental services 104[***] without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
12
–
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. 
[Please refer to Explanation no. (v)]
18
–
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
105[**
*
*

= = = = = = = =

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(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. 
[Please refer to Explanation no. (v)]
18
–
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation or enterprise engaged in or offerin

= = = = = = = =

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s applicable on supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
50[(vii) Time charter of vessels for transport of goods.
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
(viia) Leasing or renting of goods
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
–
(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above
18
-]
 
Clarification
* Clarification as to the rate of GST applicable on supply of services by way of granting mineral exploration and mining rights during the period from 1.07.2017 to 31.12.2018. [ See para 9 of Circular No. 164 /20 /2021-GST dated 06.10.2021 ]
* Clarification on “What is the GS

= = = = = = = =

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efer to Explanation no. (v)]
18
–
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;
(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according

= = = = = = = =

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charter of vessels for transport of goods.
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above.
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.
-]
Clarification
* Clarification on “What is the GST rate applicable on rental services of self-propelled access equipment (Boom Scissors/ Telehandlers)? The equipment is imported at GST rate of 28% and leased further in India where operator is supplied by the leasing company, diesel for working of machine is supplied by customer and transportation cost including loading and unloading is also paid by the customer.” [ Circular No. 32/06/2018-GST dated 12.02.2018 ] 
Notes:
As amended vide Notification No. 1/2018-Integrate

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aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;
(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;
(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
5
Provided that credit of input tax charged on goods  used  in s

= = = = = = = =

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yment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
12
–
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. 
[Please refer to Explanation no. (v)]
18
–
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of integrated tax as on supply  of like goods involving transfer of title in goods
–
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods an

= = = = = = = =

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