Author: admin_gst

Heading 9967 (Supporting services in transport)
Services – Rates of Tax
GST
11
Heading 9967
(Supporting services in transport)
147[Supporting services in transport.
Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965.
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Notes:
As amended vide Notification No. 3/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
11
Heading 9967
(Supporting services in transport)
10[(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person w

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Heading 9966 (Rental services of transport vehicles with operators)
Services – Rates of Tax
GST
10
Heading 9966
(Rental services of transport vehicles 100[with operators])
24[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken., [Please refer to Explanation no. (iv)]
166[Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5%, shall not b

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rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5% shall not be taken.
or
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48[(ii) 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)].
(iii) Rental services of transport vehicles with 101[***] operators, other than (i) 146[, (ia)] and (ii) 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,
10
Heading 9966
(Rental services of transport vehicles 100[with operators])
24[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit

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ervice in the same line of business supplied by 'C' only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.]
 
or
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145[(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.
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48[(ii) 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)].
(iii) Rental services of transport vehicles with 101[***] operators, other than (i) 146[, (ia)] and (ii) above.
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Clarification
* Whether 'same line of business' in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operators. [ See Circular No. 206/18/2023-GST Dated 31.10.2023 ] 
* Clarification on taxability and applicable rate of GST on transport of minerals from mini

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145[(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.
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48[(ii) 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)].
(iii) Rental services of transport vehicles with 101[***] operators, other than (i) 146[, (ia)] and (ii) above.
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Notes:
As amended vide Notification No. 3/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
10
Heading 9966
(Rental services of transport vehicles 100[with operators])
24[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and servic

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l is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken., [Please refer to Explanation no. (iv)]
 
or
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48[(ii) 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)].
(iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above.
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Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
10
Heading  9966
(Rental services  of transport vehicles)

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Heading 9965 (Goods transport services)
Services – Rates of Tax
GST
9
Heading 9965 (Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).
5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel 164[****].
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
142[(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
 
 
(a) GTA does

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at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.]
156[Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:
Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.]
159[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exerc

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multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where;
 
 
a. Transportation of goods by any mode of transport other than air is involved.  
5
Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken.
Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges integrated tax at a rate higher than 5%, credit of input  tax charged on such input services of goods transportation in excess of the tax paid or payable at the rate of 5%, shall not be taken.
Provided also that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.
Illustration: 'A' eng

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on No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
9
Heading 9965 (Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).
5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel 164[****].
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
142[(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
 
&

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ging Integrated tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.]
156[Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:
Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.]
159[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed

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ode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
79[Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India]
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143[(via) Transport of goods by ropeways.
5
The credit of input tax charged on goods used in supplying the service has not been taken.
[Please refer to Explanation no. (iv)]]
 
 
144[(vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above.
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Clarifica

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ion territory tax on the supply of the service
(ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
142[(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
 
 
(a) GTA does not exercise the option to itself pay GST on the services supplied by it;
5
The credit of input tax charged on goods a

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a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.]
or
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(iv) Transport of goods in containers by rail by any person other than Indian Railways.
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23[(v) Transportation of 47[natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel] through pipeline
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)]
or
 
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62[(vi) Multimodal transportation of goods.
80[Explanation 1].-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contr

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oods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).
5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
(iii) Services of goods transport agency (GTA) in relation t

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to Explanation no. (iv)]
 
or
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(vi) Multimodal transportation of goods.
Explanation 1.-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
[Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.]
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(vii) Goods transport

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bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
8[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.]
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)]
 
or
12
Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it.]
(iv) Transport of goods in containers by rail by any person other than Indian Railways.

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d by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used  in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
8[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.]
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanati

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is not utilised for paying  integrated tax,  central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used  in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
8[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transpo

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ed for paying  integrated tax,  central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used  in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by r

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GSTGST credit on new machinery purchased
Query (Issue) Started By: – Sahadev Maity Dated:- 3-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear experts,
I am going to start a new factory, for the I need to buy some machineris from outer state of Rs around 30lacs. Previous CST was 2% but now GST is 18% on purchase of machinery.
So kindly advice me, can I avail the GST credit on purchase of that machinery if yes then how?
I would be very gratefu

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Heading 9964 (Passenger transport services)
Services – Rates of Tax
GST
8
Heading 9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by-
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever

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passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 5 relating to Explanation]]
169[(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken.
[Please refer to clause (iv) of paragraph 5
relating to Explanation].]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
180[18]
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22[(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged

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l be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.]
 
or
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140[(via) Transport of passengers, with or without accompanied belongings, by ropeways.
5
The credit of input tax charged on goods used in supplying the service has not been taken.
[Please refer to Explanation no. (iv)]]
141[(vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), 170[(ivb),] (v), (vi) and (via) 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,
8
Heading 9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
5
Provided that credit of input tax charged in respect of goods used in supplying the service is not util

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nbsp;no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
 5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
67[(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
5
Provided that credit of input tax charged on goods used in supplying the service has no

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aken. [Please refer to Explanation no. (iv)]
165[Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5%, shall not be taken.
Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' integrated tax at the rate of 12% (Rs. 96). If 'B' charges 'A' integrated tax at the rate of 5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.]
 
or
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140[(via) Transport of passengers, with or without accompanied belongings, by ropeways.
5
The credit of input tax charged on goods used in supplying the servic

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nsport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by- 
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning S

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ed organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 5 relating to Explanation]]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
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22[(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)]
165[Provided further that where the supplier of i

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ransport services other than (i), (ii), (iii), (iv), (iva), (v), (vi) and (via) above.
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Clarification
* Whether 'same line of business' in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operators. [ See para 2 of Circular No. 206/18/2023-GST Dated 31.10.2023 ] 
 
*************
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,
 
8
Heading 9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by- 
(a

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has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
 5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
67[(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 5 relating to Explanation]]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
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d Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
8
Heading  9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by-
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever n

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ngers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 5 relating to Explanation]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
12
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22[(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renti

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assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
5
Provided that credit of input tax charged on goods 21[and] services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
5
Provided that credit of input tax charged on goods used  in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminat

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i), (iv), (v) and (vi) above.
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Note:
As amended vide notification no. 39/2017 dated 13-10-2017, before it was read as,
8
Heading  9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying  integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by-
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of

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lease refer to Explanation no. (iv)]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
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7[(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
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)]
 
or
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(vii) Passenger transport services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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*************
Notes:
As  amended  vide notification 20/2017 dated 22-8-2017, before it was read as,
8
Heading  9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying  int

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gers, with or without accompanied belongings, by air in economy class.
5
Provided that credit of input tax charged on goods used  in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
  5
Provided   that credit of input tax charged on goods used  in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
12
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(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
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)]
(vii) Pa

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Heading 9963 (Accommodation, food and beverage services)
Services – Rates of Tax
GST
7
Heading 9963
(Accommodation, food and beverage services)
99[(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation 139[****] less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 
177[5]
178[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) Supply of 'restaurant service' other than at 'specified premises'
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)]
(iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
5
Prov

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oods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
(vi) Accommodation, food and beverage services other than (i) to (v) above
Explanation:
(a) For the removal of doubt, it is hereby clarified that, supplies covered by items 179[(i),] (ii), (iii), (iv) and (v) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry.
(b) This entry covers supply of 'restaurant service' at 'specified premises'
(c) This entry covers supply of 'hotel accommodation'  having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
(d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'.
(

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ion no. (iv)]
(iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
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)]
(iv) Supply of 'outdoor catering', at premises other than 'specified premises' provided by any person other than-
(a) suppliers providing 'hotel accommodation' at 'specified premises', or
(b) suppliers located in 'specified premises'. 
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 (iv)]
(v) Composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a functi

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thousand five hundred rupees per unit per day or equivalent.
(d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'.
(e) This entry covers composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'.
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Clarification
* Clarification whether supply of food and beverages at cinema halls is taxable as restaurant service. [ See para 3 of Circular No. 201/13/2023-GST dated 01.08.2023 ]
* Clarification regarding the classification and rate of GST on services rendered by Cloud kitchen or Central Kitchen. [ See para 3 of Circular No. 164 /20 /2021-GST dated 06.10.2021 ]
*************

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ken [Please refer to Explanation no. (iv)]
(iv) Supply of 'outdoor catering', at premises other than 'specified premises' provided by any person other than-
(a) suppliers providing 'hotel accommodation' at 'specified premises', or
(b) suppliers located in 'specified premises'. 
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 (iv)]
(v) Composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than 'specified premises' provided by any person other than-
(a) suppliers providing 'hotel accommodation' at 'specified premises', or
(b) suppliers located in 'specified premises'.
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 (iv)]

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ention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'.
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Clarification
* Clarification regarding the classification and rate of GST on services rendered by Cloud kitchen or Central Kitchen. [ See para 3 of Circular No. 164 /20 /2021-GST dated 06.10.2021 ]
 
*************
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,
7
Heading  9963
(Accommodation, food and beverage services)
(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is s

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hed charges for such unit.
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)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
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) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of one thousand rupees and above but less than two  thousand five hundred rupees per unit per day or equivalent.
12
 
 
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(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being foo

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s, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
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(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent.
18
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(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organis

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those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract integrated tax @ 5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.
18
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Clarification
* Clarification regarding supply of catering services i.e. supply of food or drink in a mess or canteen, is provided by anyone other than the educational institution. [ Circular No. 28/02/2018-GST dated 18.01.2018 ]
* 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 date

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ustrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such  supply, provided that such supply is not event based or occasional.
Explanation 2.- This entry excludes the supplies covered under the item 7(v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
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)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
5
Provided that credit of input t

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s meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
18
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(iv) [***]
 
 
(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
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(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of two thousand five hundred rupees and

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(vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract integrated tax @ 5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.
18
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Clarific

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nt or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
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) Accommodation in hotels, i

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an consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
18
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(iv) [***]
 
 
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
1

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b, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.
18
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(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent.
Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
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41[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being

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28/02/2018-GST dated 18.01.2018 ]
* 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 ]
Notes:
As amended vide notification no. 48/2017 – Integrated Tax (Rate) dated 14-11-2017, w.e.f. 15-11-2017, before it was read as
7
Heading  9963
(Accommodation, food and beverage services)
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of airconditioning or central air-heating in any part of the establishment, at any time dur

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nsideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
18
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(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.
18
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(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable considerati

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Heading 9962
Services – Rates of Tax
GST
6
Heading  9962
Services in retail trade.
Explanation- This service does not include sale or purchase of goods
18
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Schedules

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Heading 9961
Services – Rates of Tax
GST
5
Heading  9961
Services in wholesale trade.
Explanation-This  service does not include sale or purchase of goods but includes:
* Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'
* Services of electronic whole sale agents and brokers,
* Services of whole sale auctioning houses.
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Section 6
Services – Rates of Tax
GST
4
Section 6
Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
 
 
Schedules

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Heading 9954 (Construction services)
Services – Rates of Tax
GST
3
Heading 9954 (Construction services)
84[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service) 
1.5 
Provided that the integrated tax at the rate specified in column (4) shall be paid in cash, that is

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on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. –
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
119[(iii)

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ect, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. –
1. The promoter shall maintain project wise account of inward supp

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r has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration ha

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fication shall apply for valuation of this service)
1.5
(id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of i

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Form at annexure IV by the 97[20th] of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 97[20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;]
(if) Construction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,
but excluding supply by way of services specified at items (i), (ia), (ib

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section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, 134[Union territory or a local authority].
174[18]
135[****]
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
175[18]
–
136[(ix) ****]
 
135[****]
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Governmen

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is entry.]
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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,
 
3
Heading 9954 (Construction services)
84[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service) 

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ion, wholly or partly, in the form of construction of apartments, –
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. –
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed

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part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illu

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r in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manne

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petent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
1.5
(id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ie) Construction of an apartment in an ongoing project under

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case may be, by the 97[20th] of May, 2019;
Provided also that where the option is not exercised in Form at annexure IV by the 97[20th] of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 97[20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;]
(if) Construction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this it

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(vi) ****]
 
135[****]
20[(vii) Composite supply of works contract as defined in  clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, 134[Union territory or a local authority].
137[12]
135[****]
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
12
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136[(ix) ****]
 
135[****]
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to th

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specified against them in column (5) and shall not be levied at the rate as specified under this entry.]
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57[2. In case of supply of service specified in column (3), in item (i);92[(i) (ia), (ib), (ic), (id), (ie) and (if)] against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. 
Explanation. -For the purposes of this paragraph 93[and paragraph 2A below], “total amount” means the sum total of,- 
(a) consideration charged for aforesaid service; and 
(b) amount charged for transfer of land or undivided share of land, as the case may be includ

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 w.e.f. 27-7-2023, before it was read as,
3
Heading 9954 (Construction services)
84[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service) 
1.5 
Provided that the integrated tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electroni

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of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. –
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
119[(iii) the landowner-promoter shal

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falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. –
1. The promoter shall maintain project wise account of inward supplies from registered and un

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to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issua

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luation of this service)
1.5
(id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub

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ssued during the period from 1st April 2019 to 97[20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;]
(if) Construction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,
but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
Explanat

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137[12]
135[****]
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
12
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136[(ix) ****]
 
135[****]
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, 133[Union territory or a local authority].
137[12]
135[****]
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22&nb

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otal amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. 
Explanation. -For the purposes of this paragraph 93[and paragraph 2A below], “total amount” means the sum total of,- 
(a) consideration charged for aforesaid service; and 
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.
2A. Where a 114[***] person transfers development right or FSI (including additional FSI) to a promoter against consideration, wholly or partly, in the form of construction of apartments, the value of construction service in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar apartments in the project from the independent buyer

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rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service) 
1.5 
Provided that the integrated tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input ta

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he same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. –
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
119[(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project.]
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (in

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Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. –
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June foll

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aragraph 2 of this notification shall apply for valuation of this service)
7.5
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service) 
7.5
(ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1

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ay be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter hasexercised option to pay integrated tax on construction of apartments at the rates as specified for this item.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
12
Provided that in case of ongoing project, the registe

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other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,
but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.
(Provisions of paragraph 2 of this notification shall apply for valuat

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other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
43[(c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
44[(da) a civil structure or any other original works pertaining to the “Economically Weaker S

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levied at the rate of 5 per cent.]
44[(g) a building owned by an entity registered under section 12AA 123[or 12AB] of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.]
12
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(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 87[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) railways, 45[including] monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved b

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ricultural produce as food stuff excluding alcoholic beverages.
12
 
88[(va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein,
12
Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent.

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such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein]
16[(vi) 37[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 89[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, 133[Union territory or a local authority] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a

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associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
12
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46[(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, 133[Union territory or a local authority].]
12
135[****]
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, 133[Union territory or a local authority].
5
135[****]
(xi) Services by way of housekeeping, such as plumbing, carpente

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nd (if)] against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. 
Explanation. -For the purposes of this paragraph 93[and paragraph 2A below], “total amount” means the sum total of,- 
(a) consideration charged for aforesaid service; and 
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.
2A. Where a 114[***] person transfers development right or FSI (including additional FSI) to a promoter against consideration, wholly or partly, in the form of construction of apartments

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cations sought on Construction Services provided in the Real Estate Sector. [ C. No. IV/16/122017-CCO(TVM) dated 19.09.2017 ]
 
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Notes:
As Amended vide vide Notification No. 22/2021-Integrated Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022, before it was read as
3
Heading 9954 (Construction services)
84[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupati

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ter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, –
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. –
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who tra

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Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall a

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3B [Row No. 4 (D)(2)].
(ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integra

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except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
1.5
(id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this

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V by the 97[20th] of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;
Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 97[20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;]
(if) Construction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,
but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (

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rnment Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –
* a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
* canal, dam or other irrigation works;
pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 86[other than that covered by it

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ted under the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased.
122[Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the integrated tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 5 per c

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ed under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
(1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; 
(2) any housing scheme of a State Government;
44[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ]
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food st

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ll the apartments in the project;
Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item;
Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on revers

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; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.]
64[Explanation. – For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.]
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19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]
20[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided

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m (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.]
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Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.
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Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory

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. In case of supply of service specified in column (3), in item (i);92[(i) (ia), (ib), (ic), (id), (ie) and (if)] against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. 
Explanation. -For the purposes of this paragraph 93[and paragraph 2A below], “total amount” means the sum total of,- 
(a) consideration charged for aforesaid service; and 
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.
2A. Where a 114[***] person transfers development right or FSI (including additio

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************
Notes:
As Amended vide Notification No. 02/2021- Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 and Notification No. 04/2021- Integrated Tax (Rate) dated 14-06-2021 and Notification No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as:
 
3
Heading 9954 (Construction services)
84[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent autho

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gistered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, –
(i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and
(ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. –
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner

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ce of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;
Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. –
1. The

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, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buy

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earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
1.5
(id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c),

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so that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;]
(if) Construction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,
but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occu

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importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
* canal, dam or other irrigation works;
pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 86[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transporta

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e “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased.
44[(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.]
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(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 87[other than that covered by items (i), (ia), (ib), (ic), (id), (ie)

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status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ]
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
12
 
88[(va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect

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ompletion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein]
16[(vi) 37[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 89[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, Union Territory, 18[a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commi

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y the Central Government, State Government, Union territory or local authority, as the case may be]
20[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P)

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ent, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.
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Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (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)].
89[(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi) above.
Explanation. – For the removal of doubt, it is hereby clarified that, supply b

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the sum total of,- 
(a) consideration charged for aforesaid service; and 
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.
2A. Where a 114[***] person transfers development right or FSI (including additional FSI) to a promoter against consideration, wholly or partly, in the form of construction of apartments, the value of construction service in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar apartments in the project from the independent buyers, other than the person transferring the development right or FSI (including additional FSI), nearest to the date on which such development right or FSI (including additional FSI) is transferred to the promoter, less the value of transfer of land, if any, as prescribed in paragraph 2 above.
Clarification
*  Clarification on the effective date of explanation inserted in notification No. 11/2017- C

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y for valuation of this service)
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(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
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6[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the 17[Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –
* a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
* canal, dam or other irrigation works;
pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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19[Provided that where the s

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any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
44[(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cre

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iation, Government of India;
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
(1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; 
(2) any housing scheme of a State Government;
44[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ]
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
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16[(vi) 37[Composite supply of works contract as defined in clause (119)

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Central Government, State Government, Union territory or local authority, as the case may be]
20[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in t

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State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.
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Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (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)].
(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above and serial number 38 below .
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Clarification 
* Certain Clarifications sought on Construction Services prov

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upplied to the 17[Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –
* a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
* canal, dam or other irrigation works;
pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]
(iv) Composite supply of works contract as defined in clause (119) of sec

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er the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased.
44[(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Governme

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scheme of a State Government;
44[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ]
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
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16[(vi) 37[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided] to the Central Government, State Government, Union Territory, 18[a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, mainten

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. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
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46[(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services spe

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, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017.
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Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above.
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Clarification 
* Certain Clarifications sought on Construction Services provided in the Real Estate Sector. [ C. No. IV/16/122017-CCO(TVM) dated 19.09.2017 ]
 
************
Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
3
Heading 9954 (Construction services)
(i) Construction of a complex, building, civil structure or a part th

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f national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
* canal, dam or other irrigation works;
pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a)  a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b)  a civil structure

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installation of original works pertaining to,-
(a)   railways, excluding monorail and metro;
(b)  a single residential unit otherwise than as a part of a residential complex;
(c)  low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d)  low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
(1)  the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; 
(2)   any housing scheme of a State Government;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f)  mechanised food grain handling system, machinery or equipme

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Act, 2017.]
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19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]
20[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) o

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and or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. 
Explanation. -For the purposes of this paragraph, “total amount” means the sum total of,- 
(a) consideration charged for aforesaid service; and 
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.]
Clarification 
* Certain Clarifications sought on Construction Services provided in the Real Estate Sector. [ C. No. IV/16/122017-CCO(TVM) dated 19.09.2017 ]
 
Notes:
As amended vide notification no. 48/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as
3
Heading 9954 (Construction services)
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of com

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);
* canal, dam or other irrigation works;
pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
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19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a)  a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b)  a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c)  a civil structure or any othe

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a residential complex;
(c)  low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d)  low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
(1)  the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; 
(2)   any housing scheme of a State Government;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f)  mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
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16[(vi) Services provided to the Central Government, State Gover

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Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
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for transfer of land or undivided share of land, as the case may be.
Clarification 
* Certain Clarifications sought on Construction Services provided in the Real Estate Sector. [ C. No. IV/16/122017-CCO(TVM) dated 19.09.2017 ]
 
***********
Note:
As amended vide notification no. 39/2017 dated 13-10-2017, before it was read as,
3
Heading 9954 (Construction services)
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
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(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
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6[(iii) Composi

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of,-
(a)  a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b)  a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c)  a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
(d)  a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e)  a pollution control or effluent treatment plant, except located as a part of a factory; or
(f)  a structure meant for funeral, burial or cremation of deceased.
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(v) Composite supply of works contract as defined in clause (1

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e including a cold storage for such purposes; or
(f)  mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
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16[(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.]
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nd or undivided share of land, as the case may be.
Clarification 
* Certain Clarifications sought on Construction Services provided in the Real Estate Sector. [ C. No. IV/16/122017-CCO(TVM) dated 19.09.2017 ]
 
*************
Notes:
As  amended  vide  notification no. 24/2017 dated 21-9-2017 and Notification No. 9/2019- Integrated Tax (Rate) dated 10-05-2019 before it was read as,
3
Heading 9954 (Construction services)
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
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(ii) composite supply of works contract as defined in clause 1

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allation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceas

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e Government;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f)  mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
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(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
18
-]
2. In case of supply of service specified in column (3) of the entry 35[at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]]  against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of l

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Chapter 99
Services – Rates of Tax
GST
1
Chapter 99
All Services
 
 
Schedules

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Section 5
Services – Rates of Tax
GST
2
Section 5
Construction Services
 
 
Schedules

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GST Rollout in J&K in next few days: Piyush Goyal
GST
Dated:- 3-7-2017

Bengaluru, July 2 (PTI) Union Power Minister Piyush Goyal today said that Jammu and Kashmir would roll out GST in the next few days.
"Jammu and Kashmir is the only state which failed to meet the June 30 deadline for the GST rollout. The new indirect tax regime will be implemented there in the next few days," he told PTI on the sidelines of a GST-related event here.
J&K Finance Minister Haseeb Drabu had yesterday stated in New Delhi that the state is likely to clear the legislation on the indirect tax regime by July 6.
Asked about traders staging protest in Srinagar against GST, Goyal said that protests sometimes are politically motivated, but i

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should have the same opinion.
"Each one is entitled to his opinion. We are not having a government where you can't speak," he added.
Debroy had said yesterday that any suggestion that GST would boost GDP growth by 1 to 1.5 per cent is "utter rubbish" and termed it as an "imperfect GST", following changes from the originally proposed "ideal" structure.
Goyal said more important than anything else is that India would get rid of corruption and move from an informal economy to a formal economy.
He also said that tax compliance would bring in more money to the government coffers which would be used to render services to the poor and farmers of the country.
"This is the goal of this governmen

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GST COMES TRUE
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 3-7-2017

Expected implementation of GST comes true when the Hon'ble President implemented by ringing a bell in the Central Hall of Parliament at 00.00 hrs on 01.07.2017.
It comes true after a prolonged journey of 11 years when it was considered to be implemented in India. GST as all aware consumes most of the indirect taxes levied by the Central Government and the State Governments.
The Constitutional amendment paved the way for enabling the Central Government and State Government to levy GST on the value of the supply of goods or services or both.
The GST Council formed by the Constitutional amendment led the way for the early implementation and smooth transition from the existing indirect tax regime to the new GST regime.
The GST Network established for the purpose of maintaining the system of the entire GST network from registration to every step involved in this aspect. Every tr

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ch promulgated ordinances for this purposes. All the provisions of the State Tax come into force with effect from 01.07.2017.
Nearly the provisions of 17 sections of CGST Act came into effect from 22.06.2017. Except the following sections all other sections came into effect from 01.07.2017-
* Proviso to Section 42(9);
* Proviso section 43(9);
* Section 51 – Tax deduction at source;
* Section 52 – Collection of tax at source;
The Rules recommended and approved by the GST Council in respect of Central tax has been incorporated by the Central Government in the Central Goods and Services Tax Rules, 2017 which come into effect from 01.07.2017-
Chapter II
COMPOSITION RULES
Chapter III
REGISTRATION
Chapter IV
Determination of Value of Supply
Chapter V
Input Tax Credit
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
Chapter VII
Accounts and Records
Chapter VIII
Returns
Chapter IX
Payment of Tax
Chapter X
Refund
Chapter XI
ASSESSMENT AND AUDIT
Chapter XII
Advance

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f goods to tourist leaving India, came into effect from 01.07.2017.
Vide Notification No. 4/2017-Integrated tax, dated 28.06.2017, the Central Government notified the 'Integrated Goods and Services Tax Rules, 2017' which came into effect from 22.06.2017. Rule 2 provides that the CGST Rules, 2017 for carrying out the provisions of section 20 of IGST Act shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax.
The Central Government also notifies the rate of interest payable by the taxable person for the delayed payment of tax and also the interest payable by the Department for the delayed refund both for Central tax and integrated tax.
In respect of UTGST Act, 2017, nearly 8 sections came into effect from 22.06.2017 and the remaining came into effect from 01.07.2017. Section 21 of the Act provides that most of the provisions of central tax are applicable to Union territory tax. Rule is yet to be made by the Government for Union territory

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2nd Day after roll-out of GST passed without any major problems; Dhabas and big Restaurants as well as from Kirana shops to Departmental Stores have started getting acclimatized to the new tax system;.
GST
Dated:- 3-7-2017

2nd Day after roll-out of GST passed without any major problems; Dhabas and big Restaurants as well as from Kirana shops to Departmental Stores have started getting acclimatized to the new tax system;.
Since 25th June, 2017, 2.23 lakh new dealers have entered the GSTN system by filing draft applications of which 63,000 have also submitted full details, of which 32,000 dealers granted fresh registrations also;. Revenue Secretary, Dr. Hasmukh Adhia appeals to people not to circulate any unverified messages

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The Revenue Secretary, Government of India, Dr. Hasmukh Adhia busts seven misconceptions about newly implemented law relating to Goods and Services Tax (GST)
GST
Dated:- 3-7-2017

The Revenue Secretary, Government of India, Dr. Hasmukh Adhia through a series of tweets from his twitter handle @adhia03 has busted today certain common misconceptions/ myths about GST.
These myths relating to GST and Reality of each one is given below.
Myth 1: Do I need to generate all invoices on computer/ internet only.
Reality 1: Invoices can be generated manually also.
Myth 2: I need internet all the time to do business under GST.
Reality 2: Internet would be needed only while filing monthly return of GST.
Myth 3: I have provisional ID bu

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GSTN unveils excel template for to help taxpayers perform easy data entry offline before uploading on the GST portal; Excel template together with an offline tool will make uploading large numbers of invoices much easier and quick; Offline Tool to be unveiled on July 17, 2017
GST
Dated:- 3-7-2017

Goods and Services Network (GSTN) has unveiled a simple excel based template that will facilitate the taxpayers in preparing and filing their monthly returns with maximum ease and minimal cost.
The excel template is a part of GST Council's approach to make tax compliance highly easy and convenient for taxpayers and also reduce the time of compliance to improve ease of doing business. This excel workbook template can be freely downloa

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NOTIFICATION OF CORRIGENDUM ISSUED BY THE CHIEF COMMISSIONER OF STATE TAX AS PER THE APGST ACT, 2017. PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX.
Memo No. 35033/9/2017/CT-II Dated:- 3-7-2017 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
NOTIFICATIONS BY HEADS OF DEPARTMENTS, Etc.
REVENUE DEPARTMENT
(CT-II)
NOTIFICATION OF CORRIGENDUM ISSUED BY THE CHIEF COMMISSIONER OF STATE TAX AS PER THE APGST ACT, 2017. PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX.
CORRIGENDUM
Memo No. 35033/9/2017/CT-II,- In notification of the Government of Andhra Pradesh, Revenue Department (CT-II), in proceedings of the Chief Commissioner of State Tax in CCTs Ref.No. CCW/GST/74/2015-A, published vide Andhra

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COMPOSITION
Query (Issue) Started By: – CA. ANCHAL RASTOGI Dated:- 2-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
A Individual having rental from commercial property of ₹ 11 Lacs and turnover from a B to C trading business of ₹ 40 Lacs. May he opt composition for only trading business ? all other condition necessary for composition are OK.
Reply By KASTURI SETHI:
The Reply:
Cannot opt for composition scheme. You will have to conform to all the parameters laid down under GST Acts.
Reply By Preeti Sharma:
The Reply:
Hello CA. Anchal Rastogi,
As per my knowledge, Composition scheme in GST is a PAN based scheme. All taxable persons covered by the same PAN shall be under composi

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Purchase from unregistered person
Query (Issue) Started By: – Raman Singla Dated:- 2-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 8 Replies
GST
We buy and pickup scrap from nearby villages/area mostly from unregistered persons.
They accept only cash and maybe they don't provide their Aadhaar UID no.
What is the procedure to purchase from them ???
Reply By KASTURI SETHI:
The Reply:
If you purchase from unregistered dealer, liability of discharging GST will be yours.
Reply By CA. ANCHAL RASTOGI:
The Reply:
you have to pay GST on those purchase if you are registered dealer and it will be adjusted against output GST liability.of yours.
Reply By Raman Singla:
The Reply:
1. Does we have to maintain

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GST for Customs Brokers
Query (Issue) Started By: – Basha Sikander Dated:- 2-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
Good Afternoon.
We are a Customs Broker having PAN India presence. Our CB Licence is extended to all major ports. Due to introduction of GST, our Business Model or Process of doing business is seems to affected partially. The details of the same is listed below:
1. We have 4 or 5 Major offices at ports and other offices are very small and having very limited staff as the business is ON and OFF. We have kept these offices for applying for tender and also for some Projects received or expected in future. Our question is Whether we need separate registration for all these offices as well as they situated in different states ??
2. Being Customs broker we incur certain charges prior to clearance of Import and Export of Goods on behalf of the Customer and claim them as re-imbursement. This has been earlier r

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f academic interest would like to know the logic behind taxation of Import and Export Freight??
7. Being Customs Broker, we also bound to give end to end solution of Transporting the Goods to Customer's Place and vice versa. Mostly we are taking vehicle from the Market, which sometimes owned by the Supplier and sometime being outsourced by him as well. The supplier bills us at X price and we bill it to Customer at X+Y ( Y is our margin). While we bill to customers some with RCM by Customers and some we charge S.Tax (as they may or may not pay S.Tax) under GTA. Whether the same process can continue under GST regime??
8. While reading some of the slides / notes shared, it is mentioned that if the Customer does not make payment to Supplier within 180 days, the ITC will be reversed and the Customer has to pay GST. Is this correct ?
9. If the point no.8 is correct, how the Department will come to know whether the payment are made or not?? Does it provide legal security to Supplier fo

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le to Customs Broker
14. When the e-way bill is expected to be introduced ?? Also is there any API is available to take data from User's S/W to E-waybill portal for generating e-waybill?
15. Whether place of supply and receipt of supply must be shown in Invoice ?? If we bill to b2B Customer who is neither in place of Supply Say Chennai nor receipt of Supply – say Madurai. The business is received from a Friend who is located in Delhi and wanted us to clear and deliver the goods at Madurai but bill to him at Delhi? Whether SGST+CGST is to be charged ?? or IGST is to be charged??
Look forward for early clarification and all the questions are raised purely on our current difficulties / issues faced by Customs Brokers..
Thanks and Best Regards,
Nagarajan PV
pvn@pigroup.in
Reply By CA. ANCHAL RASTOGI:
The Reply:
Answer for question 1. Yes you have to take registration separately for each state if you are:
a. required to keep office at every port according to any compulsion / re

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tion would be Required
2. Being Customs broker we incur certain charges prior to clearance of Import and Export of Goods on behalf of the Customer and claim them as re-imbursement. This has been earlier recognised by CBEC as "PURE AGENT". We are given to understand that this concept is NO MORE AVAILABLE… Please clarify.
Ans : Every Services would be given by CHA would be under 18% categories
3. When we are paying and taking the amount as re-imbursement without any value addition why the GST is to be applied. If this provision is available, please clarify how to raise the bill – Is it through Invoice, Debit note without GST??
Ans : same as ans 2
4. Whether the concept of ISD is applicable to our trade ?? If so, please guide on how to do it?
ans : No
5. When the goods are imported, the GST is levied on CIF + 1 % = Assessable Value basis. Then why freight is separately charged for GST from Freight Forwarder or Shipping Line or Airline?? Atleast for Import this should be

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.Tax (as they may or may not pay S.Tax) under GTA. Whether the same process can continue under GST regime??
Ans : You can take ITC for CGST, SGST or IGST
8. While reading some of the slides / notes shared, it is mentioned that if the Customer does not make payment to Supplier within 180 days, the ITC will be reversed and the Customer has to pay GST. Is this correct ?
Ans : Yes
9. If the point no.8 is correct, how the Department will come to know whether the payment are made or not?? Does it provide legal security to Supplier for getting confirm payment if the ITC is taken by the Customers??
Ans : You need to upload all bills on GST portal, there will be strong scrutiny by department as bank account are also linked to portal
10. Whether the Concept of Bill of Supply will be applicable to Service Industries like us?
Ans : No , you need to create Invoice with bill to & ship to
11. While we do customs clearance, we also some time, asked by customers to do Loading & Unloading at f

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Co-operative socety
Query (Issue) Started By: – Lakshmi NV Dated:- 2-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Liability of Co-operative societies under GST.If co-operative society conduct chitty and received chitty commission and processing charges from its members whether liable for GST.If society is running a consumer medical store whether it liable for SGT
Reply By KASTURI SETHI:
The Reply:
Yes it is taxable. GST @ 18% with full ITC.(SGS

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How sell goods to unregistered parties??
Query (Issue) Started By: – Puneet Khandelwal Dated:- 2-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir, I am a wholesale dealer, I want to know that how can I sell goods to unregistered parties, as they don't have GST no. , it's either by tax invoice or by bill of supply?? And do we need to maintain their pan info or aadhar info in the invoice.pls help
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If you sell goods to an individual customer who would not have GST No. how will you issue a sales invoice?. In the same manner you have to issue the invoice to unregistered person.
Reply By Preeti Sharma:
The Reply:
Hello Mr. Puneet,
If

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GST FORMS & DECLARATION
Query (Issue) Started By: – sanjeev jadhav Dated:- 2-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts, Till Job work declaration Form, Job worker and manufacturers stock statement are not published under GST. GST is already implemented and we wants to send material to job worker. Yesterday Excise authority informed that till the formats are not received. We wants to send material for job work, what we have to do. Wh

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GST LIABILITY OF DISTRIBUTOR AND RETAILER ON RECHARGE/ E TOP SALE
Query (Issue) Started By: – lalit kumar Dated:- 2-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
PLEASE ADVICE ON GST TAX LIABILITY ON ETOP OR RECHARGE SALE THROUGH A DISTRIBUTOR AND RETAILER.
REGARDS
LALIT
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
The undermentioned will be helpful:-
For example : A manufacturer supplies the goods to wholesale dealer and wholesale dealer supplies (sells) the goods to retailer and retailer supplies (sells) the goods to the ultimate consumer.A supplier (manufacturer) charges ₹ 120/- (Rs.100/- + Tax ₹ 20/-) from wholesale dealer and wholesale dealer avails the credit of t

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