Rates for supply of services under CGST Act
11/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 690(E) – In exercise of the powers conferred by sub-section (1) 76[sub-section (3) and sub-section (4)] of section 9, subsection (1) of section 11, sub-section (5) of section 1577[,] sub-section (1) of section 16 78[and section 148] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specifie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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)
0.75
Provided that the central 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 hasnot 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 tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ho 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.
115[(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 (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
Provided also th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uch cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 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 following the end of the financial year.
2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
odowns 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 central 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)
3.75
(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 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on constru
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ideration 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)
3.75
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (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 has exercised option to pay central 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)
153[Explanation. -This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
reof, 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 central 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 central tax prescribed against them in column (4) subject to co
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
loration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
170[9]
–
132[(ix) **
**]
131[****]
(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, 129[Union territory or a local authority].
171[9]
131[****]
(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.
2.5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
85[(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if),
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Services of whole sale auctioning houses.
9
–
6
Heading 9962
Services in retail trade.
Explanation- This service does not include sale or purchase of goods
9
–
7
Heading 9963 (Accommodation, food and beverage services)
95[(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation 135[****] less than or equal to seven thousand five hundred rupees per unit per day or equivalent.
172[2.5]
173[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'
2.5
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 Cater
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
emises', or
(b) suppliers located in 'specified premises'.
2.5
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)]
(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 174[(i),] (ii), (iii), (iv) and (v) in column (3) shall attract central 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 'h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 System (GPS) or General Packet Radio Service (GPRS).
2.5
Provided that credit of input tax charged on goods 16[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.
2.5
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 passen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
been taken.
[Please refer to clause (iv) of paragraph 4 relating to Explanation].]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
175[9]
–
17[(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.
2.5
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)]
160[Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oods by rail (other than services specified at item no. (iv)).
2.5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
(ii) Transport of goods in a vessel.
2.5
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 [Please refer to Explanation no. (iv)]
138[(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;
2.5
The credit of input tax charged on goods and services used in supplying the service has not been taken.
[Please refer to Explanation no. (iv)]
(b) GTA exercises the option to itself pay GST on ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re the 16th August,2022.]
152[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.]
155[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 exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.]
or
177[9]
17
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed 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 central tax at a rate higher than 2.5%, credit of input tax charged on such input services of goods transportation in excess of the tax paid or payable at the rate of 2.5%, 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' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein 'B' uses more than one mode of transport for the movement of goods. 'B', for supplying the said service hires a GTA i.e., 'C' for Rs 600 who charges central tax at
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
10
Heading 9966
(Rental services of transport vehicles 96[with operators])
19[(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.
2.5
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)]
161[Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, 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 2.5%, shall not be taken.
Illustration: 'A' engages 'B' for transport from New Delhi to Jai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken.
or
9
-]
43[(ii) Time charter of vessels for transport of goods.
2.5
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 97[***] operators, other than (i) 142[, (ia)] and (ii) above.
9
-]
11
Heading 9967
(Supporting services in transport)
143[Supporting services in transport.
Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965.
9
-]
183[12
Heading 9968
(i) Postal services
9
–
(ii) Courier services
9
–
(iii) Local delivery services
a. supplied through electronic commerce operator where the person supplying such services is not liable for registration under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ax as on supply of like goods involving transfer of title in goods
–
98[**
**
*]
20[(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
64[(vi) Service of third party insurance of “goods carriage”
184[2.5]
–
(vii) Financial and related services other than 145[****] (ii), (iii) 99[***], (v), and (vi) above.
9
-]]
44[16
Heading 9972
(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
Nil
–
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s without the transfer of title thereof.
Same rate of central tax as on supply of like goods involving transfer of title in goods
–
101[**
**
*]
21[(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
101[**
**]
65[(viia) Leasing or renting of goods
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
–
102[(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.]
9
-]]
18
Section 8
Business and Production Services
19
Heading 9981
Research and development services.
9
–
20
Heading 9982
Legal and accounting services.
9
–
21
Heading 9983
(Other professional, technical and business se
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
2.5
1. Provided that credit of input tax charged on goods and services used in supplying the service 39[, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)] has not been taken
[Please refer to Explanation no. (iv)]
2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
46[(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of sec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
156[****]
(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, ret
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
113[(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts.
2.5
-]
116[(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts.
2.5
-]
(ii) Maintenance, repair and installation (except construction) services, other than (i) 117[,(ia) and (ib)] above 67[and serial number 38 below]..
9
-]
188[26
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
0.75
-]
(ii) Services by way of job work in relation to-
(a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ts falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5%;
(i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(j) handicraft goods;
(k) umbrella.
2.5
(iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption;
9
(iv) Services by way of job work other than (i), (ii), and (iii) above.
9
(v) Services by way of any treatment or process on goods belonging to another person, in relation to –
a. printing of newspapers, books (including Braille books), journals and periodicals;
b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rs. 5000 per day to a person receiving health care services.
2.5
The credit of input
tax charged on goods and
services used in supplying the service has not been taken
[Please refer to Explanation
no. (iv)]]
50[32
Heading 9994
(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.
189[2.5]
–
148[(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
190[2.5]
-]
(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) 149[and (ia)] above.
9
-]
33
Heading 9995
Services of membership organisations.
9
–
34
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 10[or planetarium].
9
–
(ii) Services b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
39[(iiia),] (iv) and (v) above.
9
–
195[35
Heading 9997
(i) Beauty and physical well-being services falling under Group 99972.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
(ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified).
Explanation.-
For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central 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 specified under this item.
9
-]
36
Heading 9998
Domestic services.
9
–
37
Heading 9999
Services provided by extraterritorial organisations and bodies.
9
–
72[38
9954 or 9983 or 9987
Service by way of construction or engineering or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019.
Explanation. –
This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.
9
-]
52[2. In case of supply of service specified in column (3), in item (i); 88[(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. 
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
4. Explanation.- For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the annexed scheme of classification of services (Annexure).
(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of headi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ding interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.
(vii) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.
(viii) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.
31[(ix) “Governmental Authority” means an authority or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2002 (35 of 2002).
(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).]
91[(xiii) an apartment booked on or before the 31st March, 2019 shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st March, 2019 and (b) at least one instalment has been credited to the bank account of the registered person on or before the 31st March, 2019 and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the 31st March, 2019;
(xiv) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(xv) the term “project” shall mean a Real Estate Project or a Residential Real Estate Projec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
regard;
(ii) Gross amount shall be the sum total of; –
A. Consideration charged for the services specified at item (i) and (ic) in column (3) against sl. No. 3 in the Table;
B. Amount charged for the transfer of land or undivided share of land, as the case may be including by way of lease or sub lease; and
C. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc.
(b) an apartment being constructed 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 above, in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and it is certified by any of the following that construction of the project has started on or before 31st March, 2019:-
(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority.
(b) where commencement certificate in respect of the project, is not required to be issued by the competent authority, it is certified by any of the authorities specified in sub- clause (a) above that construction of the project has started on or before the 31st March, 2019;
(c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019;
(d) apartments being constructed under the proje
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y supply transformer, sub-station, solid waste management and disposal or any other work which may have to be executed in the periphery of, or outside, a project for its benefit, as may be provided under the local laws;
(xxiv) “internal development works” means roads, footpaths, water supply, sewers, drains, parks, tree planting, street lighting, provision for community buildings and for treatment and disposal of sewage and sullage water, solid waste management and disposal, water conservation, energy management, fire protection and fire safety requirements, social infrastructure such as educational health and other public amenities or any other work in a project for its benefit, as per sanctioned plans;
(xxv) the term “competent authority” as mentioned in definition of “commencement certificate” and “residential apartment” , means the local authority or any authority created or established under any law for the time being in force by the Central G
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cial apartment” shall mean an apartment other than a residential apartment;
(xxxi) “floor space index (FSI)” shall mean the ratio of a building's total floor area (gross floor area) to the size of the piece of land upon which it is built.]
111[(xxxii) 'Restaurant service' means 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 supplied.
(xxxiii) 'Outdoor catering' means 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.
(xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
anation 1.- For the purposes of this clause, 'premises' means a place from where hotel accommodation services are being supplied or are to be supplied.
Explanation 2.- For the purpose of sub-clause (c), the expression 'a person applying for registration' shall include a person applying for amendment of registration to declare an additional place of business.]
150[(xxxvii) 'print media' means, –
(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
(xxxviii) 'clinical establishment' means, –
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for ill
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
whom services of local delivery are provided;
(ii) electronic commerce operator through whom services of local delivery are provided]]
198[(xxxxi) 'recognised sporting event' has the same meaning as assigned to it in clause (zw) of paragraph 2 of notification No. 12/2017 -Central Tax (Rate), dated 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691 (E), dated the 28th June, 2017, as amended from time to time;
(xxxxii) 'handicraft goods' shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time;
(xxxxiii) 'mode of transport' means carriage of goods by road, air, rail, inland waterways or sea;
(xxxxiv) 'multimodal transporter' means a person who,-
(a) enters into
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sed option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner:
1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
(a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:
Tx=T-Te
Where,
(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017;
(ii) Te is the eligible ITC attributable to (a) construction of commercial portion and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019
Total value of supply of construction of residential apartments booked on or before 31st March, 2019
(F3 is to account for percentage invoicing of booked residential apartments)
F4=
1
% Completion of construction as on 31st March, 2019
Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 / 20 = 5.
Explanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 (16 of 2016) and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y for input tax credit of central tax, State tax, Union territory tax and integrated tax.
(e) Where, Tx is positive, i.e. Te
Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit.
(f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of difference between Te and T.
(g) The registered person may calculate Tc and utilize credit to the ext
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ero but invoicing has been done having time of supply before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, “Te” shall be calculated as follows: –
(a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under,
Te = Tc + Tr
Where, –
Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:
Tc =Tn* (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) and
Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under,
Tr = Tn* F1 * F2 * F3
Where, –
Tn= Tax paid on such inputs and input services on which ITC is available
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
completion plus 25 percent. points;
(ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to beactual consideration received plus 25 percent. of the actual consideration received; and
(iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
residential apartments booked before transition
40
units
13
Total carpet area of the residential apartments booked before transition
C12 * C3
2800
sqm
14
Value of booked residential apartments
C5 * C12
24
crore
15
Percentage invoicing of booked residential apartments on or before
31.03.2019
20%
16
Total value of supply of residential apartments having t.o.s. prior to transition
C14 * C15
4.8
crore
17
ITC to be reversed on transition, Tx= T- Te
18
Eligible ITC (Te)= Tc + Tr
19
T (*see notes below)
1
crore
20
Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP)
C19 * (C9/ C10)
0.125
crore
21
Tr= T x F1 x F2 x F3 x F4
22
F1
C4 / C10
0.875
23
F2
C13 / C4
0.533
24
F3
C16 / C14
0.200
25
F4
1/ C11
5
26
Tr= T x F1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dential apartment
0.60
crore
6
Total value of the residential apartments
C2 * C5
45.00
crore
7
No. of commercial apartments in the project
25
units
8
Carpet area of the commercial apartment
30
sqm
9
Total carpet area of the commercial apartments
C7 * C8
750
sqm
10
Total carpet area of the project (Resi + Com)
C4 + C9
6000
sqm
11
Percentage completion (Pc) as on 31.03.2019 [as declared to RERA or determined by chertered engineer]
20%
12
No of residential apartments booked before transition
40
units
13
Total carpet area of the residential apartments booked before transition
C12 * C3
2800
sqm
14
Value of booked residential apartments
C5 * C12
24
crore
15
Percentage invoicing of booked residential apartments on or before 31.03.2019
60%
16
Total value of supply of residential apartments having t.o.s. prior to transition
C14 * C15
14.4
crore
17
ITC to be reversed on tra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bsp;
33
Total value of supply of residential apartments having t.o.s. prior to transition
C14*C32
10.80
crore
34
F3 after application of cap
C33/C14
0.45
35
Tr= T x F1 x F2 x F3 x F4 (after application of cap)
C19 * C22 * C23 * C34 * C25
1.05
crore
36
Eligible ITC (Te)=Tc + Tr (after application of cap)
C20 + C35
1.18
crore
37
ITC to be reversed / taken on transition, Tx= T- Te (after application of cap)
C19 – C36
-0.18
crore
38
Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation
39
% invoicing after application of cap(Pc + 25%)
45%
40
Total value of supply of residential apartments having t.o.s. prior to transition
C33
10.80
crore
41
Consideration received
8.00
crore
42
Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received
8 c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to construction of residential and commercial portion in a Residential Real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner:
1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
(a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:
Tx=T-Te
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cial apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019
Total value of supply of construction of residential and commercial apartments booked on or before 31st March, 2019
(F3 is to account for percentage invoicing of booked residential apartments)
F4=
1
% Completion of construction as on 31st March, 2019
Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 / 20 = 5.
Explanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
as he may deem fit.
(e) Where, Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of the RREP, for which he shall not otherwise be eligible, to the extent of difference between Te and T.
(f) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential and commercial portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engine
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential or commercial portion in the RREP, for which he shall not otherwise be eligible, to the extent of the amount of Te.
(c) The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.
3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under:
(i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points;
(ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion 1:
Sl No
Details of a residential real estate project (RREP)
A
B
C
D
1
No. of apartments in the project
100
units
2
No. of residential apartments in the project
100
units
3
Carpet area of the residential apartment
70
sqm
4
Total carpet area of the residential apartments
C2 * C3
7000
sqm
5
value of each residential apartment
0.60
crore
6
Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]
20%
7
No of apartments booked before transition
80
units
8
Total carpet area of the residential apartment booked before transition
C3 * C7
5600
sqm
9
Value of booked residential apartments
C5 * C7
48
crore
10
Percentage invoicing of booked residential apartments on or before 31.03.2019
20%
11
Total value of supply of residential apartments having t.o.s. prior to transition
C9 * C10
9.6
crore
12
ITC to be reversed on trans
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
100
units
2
No. of residential apartments in the project
100
units
3
Carpet area of the residential apartment
70
sqm
4
Total carpet area of the residential apartments
C2 * C3
7000
sqm
5
value of each residential apartment
0.60
crore
6
Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]
20%
7
No of apartments booked before transition
80
units
8
Total carpet area of the residential apartment booked before transition
C3 * C7
5600
sqm
9
Value of booked residential apartments
C5 * C7
48
crore
10
Percentage invoicing of booked residential apartments on or before 31.03.2019
60%
11
Total value of supply of residential apartments having t.o.s. prior to transition
C9 * C10
28.8
crore
12
ITC to be reversed on transition, Tx= T- Te
13
Eligible ITC (Te)=T x F1 x F2 x F3 x F4)
14
T (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
29
Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation
30
% invoicing after application of cap(Pc + 25%)
45%
31
Total value of supply of residential apartments having t.o.s. prior to transition
C25
21.60
crore
32
consideration received
16.00
crore
33
Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received
16 cr + 25% of 16 Cr
20.00
crore
34
F3 after application of both the caps
C33/C9
0.42
35
Te= T x F1 x F2 x F3 x F4 (after application of both the caps)
C14 * C15 * C34 * C26 * C18
1.67
36
ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps)
C14 – C35
-0.67
crore
*Note:-
* The value of T at C14 has been e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Architect/ designing/ CAD drawing etc.
10
Y
8
Aluminium windows, Ply, commercial wood
15
Y
In this example, the promoter has procured 80 per cent. of goods and 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 (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], from a GST registered person. However, he has procured cement from an unregistered supplier. Hence at the end of financial year, the promoter has to pay GST on cement at the applicable rates on reverse charge basis.
Illustration 2:
A promoter has procured following goods and 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 (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project during a financial year.
Sl. No.
Name of input goods and services
Percentage of input goods and services received during the financial year
Whether inputs procured from registered supplier? (Y/ N)
1
Sand
10
N
2
Cement
15
N
3
Steel
15
Y
4
Bricks
10
Y
5
Flooring tiles
10
Y
6
Paints
5
Y
7
Architect/ designing/ CAD drawing etc.
10
Y
8
Aluminium windows
15
N
9
Ply, commercial wood
10
N
In this example, the promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short of threshold
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
____
____________________
____________________
(To be addressed to the jurisdictional Commissioner)
1. GSTIN:
2. RERA registration Number of the Project:
3. Name of the project, if any:
4. The location details of the project, with clear demarcation of land dedicated for the project along with its boundaries including the longitude and latitude of the end points of the project:
5. The number, type and the carpet area of apartments for booking or sale in the project:
6. Date of receipt of commencement certificate:
Declaration
1. I hereby exercise the option to pay tax on construction of apartments in the above mentioned project as under :
I shall pay tax on construction of the apartments:
(put (√) in appropriate box)
At the rate as spe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Reference No.-
Date: –
1. I/We______________ (name of Person), authorised representative of M/s……………………. have taken registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year……………under forward charge in accordance with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both;
2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the 157[the start of the financial year for which I exercise option to revert under rev
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ds supplied by us during, the financial year……………under forward charge by filing Annexure V on ………………..;
2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year………;
3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.
Legal Name: –
GSTIN: –
PAN No.
Signature of Authorized representative:
Name Authorized Signatory :
Full Address of GTA:
(Dated Acknowledgment of jurisdictional GST Authority)
Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year]
168[Annexure VII
OPT-IN DECLARATION FOR REGISTERED PERSON
(See para 4(xxxvi))
Declaration by a registered person supplying hotel accommodation service before the jurisd
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e above declaration shall have to be filed separately for each premises.
Annexure VIII
OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION
(See para 4(xxxvi))
Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'.
Reference No.-
Date: –
1. I/We ……………………. (name of Person) have applied for registration vide ARN No. ………………………. and do hereby declare that the premises at ……(address)…… shall be a 'specified premises' from the effective date of registration till the end of the Financial Year.
2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX.
Legal Name: –
ARN: –
PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note: The above
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s not a 'specified premises', for a Financial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year.
2. The above declaration shall have to be filed separately for each premises.]
Annexure:
Scheme of Classification of Services
Original (annexure – pdf)
****************
Notes:-
115.
Inserted vide NOTIFICATION NO. 02/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
116.
Inserted vide NOTIFICATION NO. 02/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
117.
Substituted vide NOTIFICATION NO. 02/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as “114[and (ia)]”
118.
Inserted vide NOTIFICATION NO. 04/2021-Central Tax (Rate) dated 14-06-2021
119.
Inserted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
120.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“(i), (ia), 109[(ib), (ic), (id),] (ii), (iia) and (iii)”
125.
Omitted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“29[(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
6
-]”
126.
Substituted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
9
-]”
127.
Substituted
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
01-01-2022 before it was read as “Union territory, local authority, a Governmental Authority or a Government Entity”
131.
Omitted vide NOTIFICATION NO. 22/2021-Central Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
“14[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]” & “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”
132.
Omitted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“1[(iii) Composite supply of works contract
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lied 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;
38[(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;
39[(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnersh
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tity registered under section 12AA 119[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.]
6
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 82[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, 40[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 by competent authority empowered under the '
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
as food stuff excluding alcoholic beverages.
6
83[(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 central 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,
6
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. of the total carpet area
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
everse 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]
11[(vi) 36[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 84[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, 129[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 res
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”
135.
Omitted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “above one thousand rupees but”
136.
Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
137.
Substituted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“(vii) Passenger transport services other than (i), (ii) (iii), (iv), 63[(iva),] (v) and (vi) above.
9
-”
138.
Substituted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“3[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
42.
Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
143.
Substituted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“5[(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 who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
2.5
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
6
Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.]
(ii) Supporting services in transport other than (i) above.
9
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(i),”
146.
Omitted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
39[(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]”
147.
Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
148.
Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
149.
Inserted vide Notification No. 03/2022- Central Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
agricultural produce.]”
157.
Substituted vide NOTIFICATION NO. 06/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“end of the financial year for which it is exercised”
158.
Substituted vide NOTIFICATION NO. 06/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“The last date for exercising the above option for any financial year is the 15th March of the preceding financial year.”
159.
Inserted vide NOTIFICATION NO. 06/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
160.
Inserted vide Notification No. 12/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
161.
Inserted vide Notification No. 12/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
162.
Substituted vide Notification No. 12/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as,”totalisator or a license to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ses providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”
168.
Inserted vide Notification No. 05/2025-Central Tax (Rate) dated 16-01-2025
169.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “133[6]”
170.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6”
171.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “133[6]”
172.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6”
173.
Inserted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
174.
Inserted vide&
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9-2025 w.e.f. 22-09-2025 before it was read as,
“57[(vi) Multimodal transportation of goods.
75[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.
74[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.]
6
-”
181.&n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n, mining or drilling of petroleum crude or natural gas or both
6
-]”
186.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“(ii) Other professional, technical and business services other than 104[(i) and (ia) above] 66[and serial number 38 below].”
187.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6”
188.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“26
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
6[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
22[(c) all pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.]
7[***]
2.5
–
25[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent.
6
-]
108[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
0.75
–
(ic) Services by way of job work in relation to bus body building;
112[Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.]
9
–
122[(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption
9
-]
(id) Services by way of job work other than 123[(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
entral Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6”
191.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “68[6]”
192.
Inserted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
193.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “14”
194.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “14”
195.
Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
“35
Heading 9997
Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).
9
-”
196.
Substituted vide Notifica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
20/2017 dated 22-8-2017, before it was read as,
(iii) construction services other than (i) and (ii) above.
9
–
2.
Substituted vide notification 20/2017 dated 22-8-2017, before it was read as,
(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
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)]
3.
Substituted vide notification 20/2017 dated 22-8-2017, before it was read as,
(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.
2.5
Provided that credit of input tax charged on goods and services used in supp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
p; not been taken
[Please refer to Explanation no. (iv)]
6.
Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, “(b) Textile yarns (other than of man-made fibres) and textile fabrics”
7.
Omitted vide notification 20/2017 dated 22-8-2017, before it was read as,
“Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or
(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other prot
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ty or a Governmental authority”
14.
Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “-”
15.
Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as,
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
9
–
16.
Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “or”
17.
Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as,
2[(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
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
6
-]
18.
Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as,
(v) Goods transport services other than (i), (ii), (i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3-10-2017, before it was read as, “(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”
23.
Inserted vide notification no . 31/2017 dated 13-10-2017
24.
Inserted vide notification no . 31/2017 dated 13-10-2017
25.
Inserted vide notification no . 31/2017 dated 13-10-2017
26.
Inserted vide notification no . 31/2017 dated 13-10-2017
27.
Inserted vide notification no . 31/2017 dated 13-10-2017
28.
Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “and (ii)”
29.
Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as,
(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1-2017, before it was read as
(iii) 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 licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
9
–
34.
Omitted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
efore it was read as, “excluding”
41.
Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as,
(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above.
9
-]]]
42.
Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, “natural gas”
43.
Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as,
(ii) Rental services of transport vehicles with or without operators, other than (i) above.
9
–
44.
Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as,
16
Heading 9972
Real estate services.
9
–
45.
Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as,
(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above.
Same rate of central tax as applicable on supply of like goods involving transfe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9
–
51.
Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as,
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.
14
–
52.
Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as,
“2. In case of supply of service specified in column (3) of the entry at 30[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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rom 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.
2.5
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)].]”
54. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “declared tariff”
55
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tuted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“(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.
9
-”
57. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
9
-]
58. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“22
Heading 9984
Telecommunications, broadcasting and information supply services.
9
-”
59. Inserted vide
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
h or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above.
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods.
-”
66. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
67. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
68. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “9”
69. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
70. Omitted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “exhibition of cinematograph films,”
71. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
72. Inserted vide Notification No. 27/2018-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng, 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)”
9
–
80. Omitted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as
“(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
9
-”
81. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
82. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
83. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-201
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ub-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),”
89. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
90. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
91. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
92. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
93. Substituted vide Notification No. 10/2019-Central Tax (Rate) dated 10-05-2019 before it was read as “10th”
94. Substituted vide Notification No. 10/2019-Central Tax (Rate) dated 10-05-2019 before it was read as “10th”
95. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sp;This item excludes the supplies covered under 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
2.5
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.
2.5
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 r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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.
9
-]
34[***]
56[(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.
9
-]
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having 54[“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.
55[****]
9
–
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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 central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.”]
9
–
96. Inserted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
97. Omitted vide Notification No. 20/20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]”
99. Omitted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “, (iv)”
100. Omitted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “with or”
101. Omitted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of goods.
2.5
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)].”
102. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as
“(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above”
103. Inserted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
104. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “(i) above”
105. Inserted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
106. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “Service of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ication of Services
Chapter,
Service
Section,
S.No.
Code
Heading or
(Tariff)
Group
(1)
(2)
(3)
(4)
Chapter 99
All Services
2
Section 5
3
Heading 9954
4
Group 99541
5
995411
6
995412
7
8
Service Description
995413
995414
995415
995416
995423
995424
995426
995427
995428
995429
Construction Services
Construction services
Construction services of buildings
Construction services of single dwelling or multi dwelling or multi-
storied residential buildings
Construction services of other residential buildings such as old age
homes, homeless shelters, hostels and the like
Construction services of industrial buildings such as buildings used
for production activities (used for assembly line activities),
workshops, storage buildings and other similar industrial buildings
Construction services of commercial buildings such as office
buildings, exhibition and marriage halls, malls, hotels, restaurants,
airports, rail or road terminals, parking garages
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
General construction services of local water and sewage pipelines,
electricity and communication cables and related works
General construction services of mines and industrial plants
General Construction services of Power Plants and its related
infrastructure
General construction services of outdoor sport and recreation
facilities
General construction services of other civil engineering works
nowhere else classified
Services involving repair, alterations, additions, replacements,
renovation, maintenance or remodeling of the constructions covered
above
10
11
995419
12
Group 99542
13
995421
14
995422
15
16
17
995425
18
192
20
20
21
15
22
Group 99543
23
995431
24
25
995433
26
27
28
995434
995435
995439
29
Group 99544
30
995441
31
995442
32
33
995443
995444
34
995449
35
Group 99545
36
995451
37
995452
995432
Site preparation services
Demolition services
Site formation and clearance services including preparation services
t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on services
Building framing and roof framing services
38
995453
Roofing and waterproofing services
39
995454
Concrete services
40
995455
41
995456
Masonry services
42
995457
43
995458
44
995459
45
Group 99546
46
46
47
995462
48
995463
49
995464
50
995465
51
995466
52
995468
53
995469
995461
Structural steel erection services
Scaffolding services
Other special trade construction services nowhere else classified
Services involving repair, alterations, additions, replacements,
maintenance of the constructions covered above
Installation services
Electrical installation services including Electrical wiring and fitting
services, fire alarm installation services, burglar alarm system
installation services
Water plumbing and drain laying services
Heating, ventilation and air conditioning equipment installation
services
Gas fitting installation services
Insulation services
Lift and escalator installation services
Other installation services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ces in retail trade
Services provided for a fee or commission or on contract basis on
retail trade
Accommodation, food and beverage services
Accommodation services
Room or unit accommodation services provided by Hotels, Inn, Guest
House, Club and the like
Camp site services
Recreational and vacation camp services
Other accommodation services
Room or unit accommodation services for students in student
residences
Room or unit accommodation services provided by Hostels, Camps,
Paying Guest and the like
Other room or unit accommodation services nowhere else classified
Food, edible preparations, alcoholic and non-alcoholic beverages
serving services
Services provided by restaurants, cafes and similar eating facilities
including takeaway services, room services and door delivery of food
Services provided by Hotels, Inn, Guest House, Club and the like
including room services, takeaway services and door delivery of food
Services provided in canteen and other similar establ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ater and air
64
Section 6
65
Heading 9961
66
Group 99611
67
996111
68
Heading 9962
69
Group 99621
70
996211
71
Heading 9963
72
Group 99631
73
996311
74
996312
75
996313
76
Group 99632
77
996321
78
79
996322
996329
80
Group 99633
81
82
83
996333
84
996334
85
996335
86
996336
87
996337
88
996339
89
Heading 9964
90
Group 99641
91
996411
22152
92
93
996412
996413
94
996414
95
996415
96
996416
17
97
98
99
Group 99642
996419
996421
100
996422
101
996423
102
996424
103
996425
104
996426
105
996427
106
996429
107
Heading 9965
108
Group 99651
109
996511
110
996512
111
996513
112
996519
113
Group 99652
114
996521
996602
Other local transportation services of passengers nowhere else
classified
Long-distance transport services of passengers
Long-distance transport services of passengers through rail network
by railways, metro and the like
Long-distance transport services of passengers throu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ke
Transport services of petroleum and natural gas, water, sewerage and
other goods via pipeline
Other land transport services of goods nowhere else classified
Water transport services of goods
Coastal and transoceanic (overseas) water transport services of goods
by refrigerator vessels, tankers, bulk cargo vessels, container ships
and the like
Inland water transport services of goods by refrigerator vessels,
tankers and other vessels
Air and space transport services of goods
Air transport services of letters and parcels and other goods
Space transport services of freight
Rental services of transport vehicles with or without operators
Rental services of transport vehicles with or without operators
Rental services of road vehicles including buses, coaches, cars, trucks
and other motor vehicles, with or without operator
Rental services of water vessels including passenger vessels, freight
vessels and the like with or without operator
115
996522
116
Group 99653
117
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
up 99676
150
996761
151
996762
152
996763
153
996764
154
Group 99679
996751
Other storage and warehousing services
Supporting services for railway transport
Railway pushing or towing services
Other supporting services for railway transport nowhere else
classified
Supporting services for road transport
of national highways, state highways,
expressways, roads and streets; bridges and tunnel operation services
Parking lot services
Towing services for commercial and private vehicles
Other supporting services for road transport nowhere else classified
Supporting services for water transport (coastal, transoceanic
and inland waterways)
Port and waterway operation services (excluding cargo handling)
such as operation services of ports, docks, light houses, light ships
and the like
Pilotage and berthing services
Vessel salvage and refloating services
Other supporting services for water transport nowhere else classified
Supporting services for air or space transpo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
13
Gas distribution services
170
Group 99692
171
996921
172
996922
173
996929
174
Section 7
Electricity distribution services
Water distribution and other services
Water distribution services
Services involving distribution of steam, hot water and air
conditioning supply and the like
Other similar services
Financial and related services; real estate services; and rental
and leasing services
19
175
Heading 9971
176
Group 99711
177
997111
178
997112
179
997113
180
997114
181
997119
182
Group 99712
Financial and related services
Financial services (except investment banking, insurance services
and pension services)
Central banking services
Deposit services
Credit-granting services including stand-by commitment, guarantees
and securities
Financial leasing services
Other financial services (except investment banking, insurance
services and pension services)
Investment banking services
183
997120
Investment banking services
184
Group 99713
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
09
997158
210
997159
211
Group 99716
Other non-life reinsurance services
Services auxiliary to financial services (other than to insurance
and pensions)
Services related to investment banking such as mergers and
acquisition services, corporate finance and venture capital services
Brokerage and related securities and commodities services including
commodity exchange services
Portfolio management services except pension funds
Trust and custody services
Services related to the administration of financial markets
Financial consultancy services
997157 Foreign exchange services
Financial transactions processing and clearing house services
Other services auxiliary to financial services
Services auxiliary to insurance and pensions
212
997161
Services auxiliary to insurance and pensions
213
214
215
997164
997162
Insurance claims adjustment services
997163 Actuarial services
Pension fund management services
216
997169
217
Group 99717
Other services auxiliary t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
225
997214
Trade services of time-share properties
226
997215
Trade services of vacant and subdivided land
227
Group 99722
228
997221
229
230
231
997222
997223
997224
232
Heading 9973
233
Group 99731
234
997311
235
236
237
238
997315
239
997316
240
997319
241
Group 99732
242
997321
997312
997313
997314
997322
Leasing or rental services concerning machinery and equipment
with or without operator
Leasing or rental services concerning transport equipments including
containers, with or without operator
Leasing or rental services concerning agricultural machinery and
equipment with or without operator
Leasing or rental services concerning construction machinery and
equipment with or without operator
Leasing or rental services concerning office machinery and
equipment (except computers) with or without operator
Leasing or rental services concerning computers with or without
operators
Leasing or rental services concerning telecommunications e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
251
997331
252
997332
Licensing services for the right to use computer software and
databases
Licensing services for the right to broadcast and show original films,
sound recordings, radio and television programme and the like
Leasing or rental services concerning other goods
21
253
997333
254
997334
255
997335
256
997336
257
258
997337
997338
Licensing services for the right to reproduce original art works
Licensing services for the right to reprint and copy manuscripts,
books, journals and periodicals
Licensing services for the right to use research and development
products
Licensing services for the right to use trademarks and franchises
Licensing services for the right to use minerals including its
exploration and evaluation
Licensing services for right to use other natural resources including
telecommunication spectrum
259
997339
Licensing services for the right to use other intellectual property
products and other resources nowhere else classi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ental development services in social sciences
Research and experimental development services in humanities
Interdisciplinary research services
Interdisciplinary research and experimental development services
Research and development originals
Research and development originals in pharmaceuticals
998142 Research and development originals in agriculture
998143 Research and development originals in biotechnology
998144 Research and development originals in computer related sciences
Research and development originals in other fields nowhere else
classified
998213
998214
998215
Legal and accounting services
Legal services
Legal advisory and representation services concerning criminal law
Legal advisory and representation services concerning other fields of
law
Legal documentation and certification services concerning patents,
copyrights and other intellectual property rights
Legal documentation and certification services concerning other
documents
Arbitration and conc
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lting services including public relations services
Information technology consulting and support services
Information technology design and development services
Hosting and information technology infrastructure provisioning
services
Information technology infrastructure and network management
services
Other information technology services nowhere else classified
Architectural services, urban and land planning and landscape
architectural services
Architectural advisory services
Architectural services for residential building projects
Architectural services for non-residential building projects
Historical restoration architectural services
310
998325
Urban planning services
311
998326
Rural land planning services
312
998327
313
998328
314
Group 99833
Project site master planning services
Landscape architectural services and advisory services
Engineering services
315
998331
Engineering advisory services
316
998332
Engineering services for building project
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd analysis services
Certification of ships, aircraft, dams, and the like
Certification and authentication of works of art
Other technical and scientific services nowhere else classified
Veterinary services
Veterinary services for pet animals
336
998352
Veterinary services for livestock
23
337
998359
338
Group 99836
339
340
341
998361
998362
998363
342
343
344
998364
998365
998366
345
Group 99837
346
998371
347
998372
348
Group 99838
349
998381
350
998382
351
998383
352
353
354
998384
998385
998386
355
998387
356
Group 99839
357
998391
358
998392
Design originals
359
998393
360
998394
361
998395
362
998396
363
998397
364
998399
365
Heading 9984
366
Group 99841
Other veterinary services nowhere else classified
Advertising services and provision of advertising space or time
Advertising Services
Purchase or sale of advertising space or time, on commission
Sale of advertising space in print media (except on commissi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d franchises
Sponsorship services and brand promotion services
Other professional, technical and business services nowhere else
classified
Telecommunications, broadcasting and information supply
services
Telephony and other telecommunications services
367
998411
Carrier services
368
998412
Fixed telephony services
369
998413
370
998414
371
998415
372
998419
373
Group 99842
374
998421
Internet backbone services
375
376
998422
998423
Fax, telephony over the internet
377
998424
378
998429
379
Group 99843
Other internet telecommunications services nowhere else classified
On-line content services
380
998431
Mobile telecommunications services
Private network services
Data transmission services
Other telecommunications services including fax services, telex
services nowhere else classified
Internet telecommunications services
Internet access services in wired and wireless mode
Audio conferencing and video conferencing over the internet
On-line
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
archives including digital archives
Broadcasting, programming and programme
services
Radio broadcast originals
Television broadcast originals
Television channel programmes
Broadcasting services
Home programme distribution services
Support services
distribution
Employment services including personnel search, referral service
and labour supply service
Executive or retained personnel search services
Permanent placement services, other than executive search services
Contract staffing services
Temporary staffing services
Long-term staffing (pay rolling) services
Temporary staffing-to-permanent placement services
Co-employment staffing services
Other employment and labour supply services nowhere else classified
Investigation and security services
Investigation services
412
998522
Security consulting services
413
998523
Security systems services
414
998524
Armoured car services
415
998525
Guard services
416
998526
Training of guard dogs
417
998527
418
9
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
998557
443
998559
444
Group 99859
445
998591
446
998592
447
998593
448
998594
449
998595
450
998596
451
998597
452
998598
Other information services nowhere else classified
453
998599
454
Heading 9986
455
Group 99861
456
998611
Travel arrangement, tour operator and related services
Reservation services for transportation
Reservation services for accommodation, cruises and package tours
Reservation services for convention centres, congress centres and
exhibition halls
Reservation services for event tickets, cinema halls, entertainment
and recreational services and other reservation services
Tour operator services
Tourist guide services
Tourism promotion and visitor information services
Other travel arrangement and related services nowhere else classified
Other support services
Credit reporting and rating services
Collection agency services
Telephone-based support services
Combined office administrative services
Specialised office support ser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Support services to other mining nowhere else classified
Support services to electricity, gas and water distribution
Support services to electricity transmission and distribution
Support services to gas distribution
Support services to water distribution
Support services to distribution services of steam, hot water and air-
conditioning supply
Maintenance, repair and installation (except construction)
services
Maintenance and repair services of fabricated metal products,
machinery and equipment
Maintenance and repair services of fabricated metal products, except
machinery and equipment
Maintenance and repair services of office and accounting machinery
Maintenance and repair services of computers and peripheral
equipment
Maintenance and repair services of transport machinery and
equipment
Maintenance and repair services of electrical household appliances
26
477
998716
478
998717
479
998718
480
998719
481
Group 99872
482
998721
483
998722
484
998723
4
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
metal products, except machinery
and equipment
Installation services of industrial, manufacturing and service industry
machinery and equipment
Installation services of office and accounting machinery and
computers
Installation services of radio, television and communications
equipment and apparatus
Installation services of professional medical machinery and
equipment, and precision and optical instruments
Installation services of electrical machinery and apparatus nowhere
else classified
Installation services of other goods nowhere else classified
Manufacturing services on physical inputs (goods) owned by
others
Food, beverage and tobacco manufacturing services
500
998811
Meat processing services
501
998812
Fish processing services
502
998813
Fruit and vegetables processing services
503
998814
504
998815
Vegetable and animal oil and fat manufacturing services
Dairy product manufacturing services
505
998816
Other food product manufacturing services
506
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8873
530
998874
531
998875
532
998876
533
998877
534
Group 99888
535
998881
536
998882
537
Group 99889
538
998891
Pharmaceutical product manufacturing services
Rubber, plastic and other non-metallic mineral product
manufacturing service
Rubber and plastic product manufacturing services
Other non-metallic mineral product manufacturing services
Basic metal manufacturing services
Basic metal manufacturing services
Fabricated metal product, machinery and equipment
manufacturing services
Structural metal product, tank, reservoir and steam generator
manufacturing services
Weapon and ammunition manufacturing services
Other fabricated metal product manufacturing and metal treatment
services
Computer, electronic and optical product manufacturing services
Electrical equipment manufacturing services
General-purpose machinery manufacturing services nowhere else
classified
Special-purpose machinery manufacturing services
Transport equipment manufacturing servic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f recorded media, on a fee or
contract basis
Moulding, pressing, stamping, extruding and similar plastic
manufacturing services
Moulding, pressing, stamping, extruding and similar plastic
manufacturing services
Casting, forging, stamping and similar metal manufacturing
services
Iron and steel casting services
Non-ferrous metal casting services
Metal forging, pressing, stamping, roll forming and powder
metallurgy services
Materials recovery (recycling) services, on a fee or contract basis
Metal waste and scrap recovery (recycling) services, on a fee or
contract basis
Non-metal waste and scrap recovery (recycling) services, on a fee or
contract basis
28
559
Section 9
560
Heading 9991
561
Group 99911
562
999111
563
999112
Community, social and personal services and other miscellaneous
services
Public administration and other services provided to the
community as a whole; compulsory social security services
Administrative services of the government
Overall
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ehabilitation of
criminals
Public administrative services related to other public order and safety
affairs nowhere else classified
Administrative services related to compulsory social security
schemes
Administrative services related to sickness, maternity or temporary
disablement benefit schemes
Administrative services related to government employee pension
schemes; old-age disability or survivors' benefit schemes, other than
for government employees
Administrative services related to unemployment compensation
benefit schemes
Administrative services related to family and child allowance
programmes
Education services
Pre-primary education services
Pre-primary education services
579
999133
580
999134
581
Heading 9992
582
Group 99921
583
999210
584
Group 99922
Primary education services
585
999220
Primary education services
586
Group 99923
Secondary Education Services
587
999231
Secondary education services, general
588
999232
Secondary education
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ental services
607
999313
608
999314
Nursing and physiotherapeutic services
609
999315
610
999316
611
999317
Childbirth and related services
Ambulance services
Medical laboratory and diagnostic-imaging services
Blood, sperm and organ bank services
612
999319
Other human health services including homeopathy, unani, ayurveda,
naturopathy, acupuncture and the like
613
Group 99932
614
999321
615
999322
616
Group 99933
617
999331
618
999332
619
999333
620
999334
621
Group 99934
622
999341
623
999349
624
Group 99935
625
999351
Child day-care services
626
999352
627
628
999353
999359
629 Heading 9994
630
Group 99941
631
999411
632
999412
Septic tank emptying and cleaning services
633
Group 99942
634
999421
Collection services of hazardous waste
635
999422
Collection services of non-hazardous recyclable materials
636
999423
General waste collection services, residential
637
999424
General waste collection services, other
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
services nowhere else classified related to
children
Welfare services without accommodation
Other social services without accommodation nowhere else classified
Sewage and waste collection, treatment and disposal and other
environmental protection services
Sewerage, sewage treatment and septic tank cleaning services
Sewerage and sewage treatment services
Waste collection services
Non-hazardous waste treatment and disposal services
Remediation services
Site remediation and clean-up services
Containment, control and monitoring services and other site
remediation services
Building remediation services
Other remediation services nowhere else classified
Sanitation and similar services
Sweeping and snow removal services
Other sanitation services nowhere else classified
Others
Other environmental protection services nowhere else classified
Services of membership organisations
Services furnished by business, employers and professional
organisations Services
Services fur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Group 99962
676
677
999621
999622
678
999623
679
999629
680
Group 99963
681
999631
682
999632
Services furnished by environmental advocacy groups
Services provided by youth associations
Services provided by other membership organisations nowhere else
classified
Recreational, cultural and sporting services
Audiovisual and related services
Sound recording services
Motion picture, videotape, television and radio programme
production services
Audiovisual post-production services
Motion picture, videotape and television programme distribution
services
Motion picture projection services
Performing arts and other live entertainment event presentation
and promotion services
Performing arts event promotion and organisation services
Performing arts event production and presentation services
Performing arts facility operation services
Other performing arts and live entertainment services nowhere else
classified
Services of performing and other artists
Services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l sports services nowhere else classified
Services of athletes and related support services
Services of athletes
Support services related to sports and recreation
Other amusement and recreational services
Amusement park and similar attraction services
Gambling and betting services including similar online services
Coin-operated amusement machine services
Lottery services
Other recreation and amusement services nowhere else classified
Other services
Washing, cleaning and dyeing services
Coin-operated laundry services
Dry-cleaning services (including fur product cleaning services)
704
999713
Other textile cleaning services
705
999714
Pressing services
706
999715
Dyeing and colouring services
707
999719
708
Group 99972
709
999721
710
711
999722
999723
712
999729
713
Group 99973
714
999731
715
999732
716
Group 99979
717
999791
Other washing, cleaning and dyeing services nowhere else classified
Beauty and physical well-being services
Hairdressi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
