Author: admin_gst

GST on Sales Return
Query (Issue) Started By: – Saurav Mallick Dated:- 23-5-2017 Last Reply Date:- 23-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Hi All,
Company A sells product to distributor(registered) B where the price is INR 100 and GST is INR 12.
When the distributor returns the product within 6 months from invoice date within state will GST be applicable if so at what rate?
If this is an interstate return will GST be applicable is so what will be the GST rate?
If

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Entertainment, cable, DTH to attract lower taxes under GST
GST
Dated:- 23-5-2017

New Delhi, May 23 (PTI) Taxation on entertainment, cable and DTH services shall come down under the Goods and Services Tax regime as the 'entertainment tax' levied by states has been subsumed in the GST, the government said today.
The Finance Ministry in a statement said services by way of admission to entertainment events or cinematography films in cinema theatres will attract 28 per cent GST with effect from July 1.
Currently, states impose entertainment tax of up to 100 per cent in respect of exhibition of cinematography films in theatres/cinema halls.
Under GST, the entertainment tax has been subsumed, and hence only the taxes levie

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Further, the GST Council has approved an exemption up to a consideration for admission of ₹ 250 per person.
These services currently attract entertainment tax levied by the states, the statement said.
"Presently, such service providers are not eligible to avail of input credits in respect of VAT paid on domestically procured capital goods and inputs or of Special Additional Duty (SAD) paid on imported capital goods and inputs," the statement added.
Thus, while GST is a value added tax, entertainment tax, presently levied by the states is like a turnover tax, it added.
The government has estimated that the incidence of taxes on smartphones, medical devices and cement will come down post GST rollout from July 1.
Last week

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Lower Tax Incidence on Entertainment Services under Goods and Services (GST) Tax
GST
Dated:- 23-5-2017

Lower Tax Incidence on Entertainment Services under Goods and Services (GST) Tax
Service providers shall be eligible for full Input Tax Credits (ITC) of GST paid in respect of inputs and input services
Taxes on entertainments and amusements (covered by the erstwhile entry 62 of State List of the Constitution) have been subsumed under Goods and Services Tax (GST) except to the extent of taxes on entertainments and amusements levied by a Panchayat or a Municipality.
The rate of GST approved by GST Council on services by way of admission to entertainment events or cinematography films in cinema theatres is 28%. However, the

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Goods and Services Tax (GST) will lead to lower tax burden in several commodities including packaged cement, Medicaments, Smart phones, and medical devices, including surgical instruments
GST
Dated:- 23-5-2017

The roll out of Goods and Services (GST) Tax will bring benefits to the consumers due to reduced tax rates on various commodities such as packaged cement, medicaments, smart phones, and medical devices, etc.
Packaged cement attracts central excise duty of 12.5% + ₹ 125 PMT and standard VAT rate of 14.5%. At these rates, the present total tax incidence works out to more than 29%. If we include tax incidence on account of CST, octroi, entry tax, etc., the present total tax incidence would work out to more than 31%.

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Cenvat credit of Capital Goods under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 23-5-2017 Last Reply Date:- 24-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
Wh

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Income Classification for Tax Deductions: Section 80-IAB Focuses on Source, Not Business Income Limitation.
Case-Laws
Income Tax
Deduction u/s. 80-IAB – The head of income under which the said income is assessable, which is on the basis of the source – from amongst the specified sources under the Act, most appropriate for the said income, so that it is not assessable as business income but as income from house property, would not be a limiting or debilitating factor. – AT
TMI Upda

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E-way Bill – movement of goods under GST
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 23-5-2017

Every registered person who causes “movement of goods” of consignment value exceeding fifty thousand rupees – (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of movement, furnish information relating to the said goods in Part A of FORM GST INS-01, electronically, on the common portal. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, generate a new e-way bill. Thus every movement may it be from factory place to the pl

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y the supplier, the transporter and even the recipient, who have to communicate its acceptance or rejection of the consignment covered by the e-way bill within a very short period. This will cause myriad of inconveniences and cumbersome digital work for small time businessmen.
Further transporters generally belong to a class that is unorganized and is not well versed with digital equipments, thus it will be a challenge to implement this system smoothly.
Also the assessee will be left burdened with generating the E Bills for every single movement of goods. The proposed E-way bills, which will be required for movement of goods will make transport of goods a cumbersome, delayed and pricey affair under the GST regime.
You can visit us at www

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ils filled in GST INS – 01 by supplier may be available in GSTR 1 also, effectively only one entry.
Dated: 24-5-2017
Reply By ANIL ANIKHINDI as =
All these things are ok only under super connectivity roadways. In our country major problems are of inefficient infrastructure, such as, no or slow internet connectivity, lack of educative class of people handling materials etc. How such e-way bill would be implemented is the 100m$ question. Instead Govt. may think of certain devise which can be used without internet connection to collect the information from all movements of materials on all check posts and reconcile such data subsequently with returns submitted on GSTN by the suppliers/recipients.
Dated: 24-5-2017
Scholarly articles fo

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Provisional Input Credit
Query (Issue) Started By: – puneet virmani Dated:- 23-5-2017 Last Reply Date:- 24-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
What is provisional Input Credit under GST. For what period it's available and conditions for availing the same.
Reply By Ganeshan Kalyani:
The Reply:
One of the condition to avail input tax credit is payment to the vendor within six months. Until the the credit is allowed on provisional basis.Thanks
Discussion Forum

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GST rate 5 % with No ITC
Query (Issue) Started By: – yateen vyas Dated:- 22-5-2017 Last Reply Date:- 23-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Experts,
1. Whether 5 % rate on GTA with no ITC,so this ITC not be available to service Receiver as or to GTA (Service provider).
2.what will be valuation if Stock transfer to Depot within same state with same registration,stock tranfer to depot in other state,sister unit transfer.
Reply By Himansu Sha:
The Reply:
Rules are t

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Education Cess & SHEC balance
Query (Issue) Started By: – Vishnu Dutt Gupta Dated:- 22-5-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Transfer of EC & SHEC balance in GST is possible or not. If not the what we will do of balances.
Rgds,
MJ
Reply By Vishnu Dutt Gupta:
The Reply:
Awaited your valuable comments.
Reply By GOKARNESAN.S SUBRAMANIAN:
The Reply:
Sri Vishnu Dutt Gupta
According to me you are entitled to transfer the closing balance of credit declared in your June 2017 ER-1 return or ST-3 service tax return for the quarter ending June 2017 to the GST credit account on the following grounds:-
a) In 2015 Budget, the Finance Minister has stated in his Budget Speech that "the rate of duty for excise is fixed as 12.5% from 12.36% (12% basic + 2% Edu cess on Basic duty + 1% She Cess on Basic duty) since Education and SHE Cess have been subsumed in the basic rate of duty. Similarly for service tax from 12.36% to 14% .
b) Fur

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earned by the manufacturer during the period such credit was allowed. The Hon'ble Supreme Court has already held that "once the credit is taken during the period when the same is allowed to be taken, the Department cannot deny such credit subsequently when exemption is given.
e) Because of the Policy of Government that both Cesses have been subsumed with Basic Rate, one could not utilise the same . As such, the credit can be eligible for utilisation against basic duty.
f) Further, Government allows the credit of Edu cess / SHE Cess on goods received on or after 1.3.2015 and also allow the same to utilise against basic duty. This clearly proves the intention of Government that since both Cessess have been subsumed with Basic rate, the said credit of cessess have been allowed to be utilised for payment of basic duty. The same analogy is applicable to closing balance lying in ER-1 as on 1.3.2015.
g) Further, the Department has never insisted the manufacturers to reverse the cr

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ot; …the registered person shall not be allowed to take credit unless the said credit was admissible as Cenvat credit under the existing Law and is also admissible as input tax credit under this Act.
Further the Explanation says that "…..unavailed credit means the amount that remains after substracting the amount of credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of cenvat credit to which the said person was entitled in respect of the said capital goods under the existing law.
There is no doubt that "the Education Cess / SHE cess were allowed as eligible credit in terms of the provisions of Rule 3 of Cenvat Credit Rules, 2004 till June 2017. Since the Transitional Provision clearly says that "the credit was allowed under the existing Law", there is no problem in transferring such unavailed credit of Edu Cess and SHE cess along with basic credit.
I request the Expers to given their views

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GST to have minimal impact on CPI Index
GST
Dated:- 22-5-2017

Mumbai, May 22 (PTI) The Goods and Services Tax (GST) is likely to have minimal direct impact on the consumer price index (CPI) basket, a report said.
This is because most of the tax rates for the items in the CPI basket are likely to be taxed at a lower rate under the GST as compared to the existing levy, it said.
However, assuming that GST does have the intended effect of increasing tax compliance, the tax burden would increase. This could lead companies to pass the costs of higher tax compliance on to the consumer at a later stage, said the report by Morgan Stanley.
"The impact, if any, on underlying inflationary pressures is likely to be transitory. The

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Maharashtra Assembly passes State GST Bill
GST
Dated:- 22-5-2017

Mumbai, May 22 (PTI) The Maharashtra Assembly passed unanimously the State Goods and Services Tax (GST) Bill today, the last day of a special session of the state Legislature.
After the passage of the bill in the Lower House, Chief Minister Devendra Fadnavis thanked everyone for their cooperation.
"All political parties had unanimity over the GST Bill.
Today, this supreme House has unanimously passed this bill. I thank the House for this," Fadnavis said.
The three-day special session to discuss and ratify the bill, to pave the way for the national roll-out of GST on July 1, began on Saturday.
During the session, the Assembly passed three bills, inc

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GST RATES FOR LUBRICATING OIL & GREASE
Query (Issue) Started By: – GORAKHNATH KHARADE Dated:- 22-5-2017 Goods and Services Tax – GST
GST
Sir,
we are manufacturer of lubricating oil & grease currently in Excise chapter head no is 27101980 & 27101990 Respectively rate of Excise Duty is 14%
1. what will be SGST, CGST & IGST rate for our product and what will be billing structure.
2.01.07.2017 ONWARDS Commercial Invoice will countinue
Please Explain
Gorakhnath Kharade
9920200983

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What is impact of Exempted unit in Uttaa Khand
Query (Issue) Started By: – Swapneswar muduli Dated:- 22-5-2017 Last Reply Date:- 24-5-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
We are a manufacturer situated in utarakahand presently we are in Exempted from Excise as well as CST & VAT so don't take Cenvat credit and also don't charge the Excise in Sales Invoice.
But in GST how we will do our transaction whether we will Illegible for present Exemption or w

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Exporters to get tax refund under GST within 7 days: Nirmala
GST
Dated:- 20-5-2017

New Delhi, May 20 (PTI) Commerce Minister Nirmala Sitharaman today assured exporters that they would get their refund tax claims within seven days under the new goods and services tax (GST) regime.
She also said that the GST Council has been fairly seized of the tax refund issue under the new indirect tax regime, to be rolled out from July 1.
"On the refund, we are very very clear that 90 per cent of the advanced payed money (by exporters in the GST regime) will be refunded within 6 to 10 days, post which an interest of about 6 per cent will be given for any delay by the government to exporters," she told reporters here.
She said th

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exporters, as it would result in improving the product competitiveness in the global markets.
When asked about exporters' concern on rupee fluctuations, she said traders are fairly seized of this as "it is not a sudden fluctuation. Currency fluctuation has become a new normal".
"But, if there are extreme fluctuations, it is for the RBI to look at intervening just that much, so that, any extreme fluctuations are taken care of," she added.
On job creation, the minister informed that any proposal which goes to the Union Cabinet, "its (proposal's) implication on jobs, is something which the Prime Minister is very keen and we all are providing expected impact on direct and indirect employment of every such pr

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Service Tax on software
Query (Issue) Started By: – Parth Agarwal Dated:- 20-5-2017 Last Reply Date:- 20-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
In reference to topic: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=6871&kw=service-tax-exemption-packaged-customized-software
packaged software is exempt from service tax. The software I sell is packaged and downloadable so no custom duty is applicable. Is that also true in case of GST? Is only 5% VA

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GST rate on Water supply projects-reg
Query (Issue) Started By: – N Balachandran Dated:- 20-5-2017 Last Reply Date:- 20-5-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
Can u please confirm the rate of GST applicable on Sewage and Water pipe line works being executed for Municipal and Water supply and Sewage board>
Regards
N.Balachandran
Reply By Rama Krishana:
The Reply:
As per the exemption list as available after the conclusion of GST council meet dated 19-5-2017,

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GST: Fin Min warns industry against hiking prices arbitrarily
GST
Dated:- 20-5-2017

Srinagar, May 19 (PTI) With companies indicating a possible rise in prices on the Goods and Services Tax rollout from July 1, the finance ministry today warned India Inc against raising rates arbitrarily in anticipation of the GST.
The tax department may invoke the anti-profiteering clause after the mechanism is put in place and may look into balance sheet of companies if they have gained from the GST and whether the benefits have been passed on to consumers.
"The machinery for the anti-profiteering authority may not be ready at present but any change in prices will be called into questioned," Revenue Secretary Hasmukh Adhia said, a

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GST Rates Update: Quick Reference for Goods and Services by Schedule and Item for Easy Compliance and Understanding.

GST
Goods and services Tax – Rates of Tax for goods and Services – Schedu

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GST Council Decisions – GST on goods and services – Rates, Exemptions, Reverse Charge, Procedural aspects etc.
GST
Dated:- 20-5-2017

Updated as on 17-09-2025
56th GST Council meeting as on 03-09-2025
Recommendations of the 56th Meeting of the GST Council
Frequently Asked Questions (FAQs) on the decisions of the 56th GST Council 
The GST Council approved comprehensive tax reforms: rationalising rates into a two-tier structure (standard 18%, merit 5%, limited demerit 40%)
List of Notifications dated 17-9-2025 as per the Decisions in the Meeting
 
55th GST Council meeting as on 21-12-2024
Recommendations of the 55th Meeting of the GST Council
Minutes of the 55th GST Council Meeting – 21-12-2024
 
54th GST Council meeting as on 9-9-2024
Recommendations during 54th meeting of the GST Council
Minutes of the 54th GST Council Meeting – 9-9-2024
 
53rd GST Council meeting as on 22-6-2024
Recomme

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n 28 & 29-06-2022
Recommendations of 47th GST Council Meeting
GST Council defers tax on casinos, lottery
Minutes of the 47th GST Council Meeting – 29-6-2022
 
46th GST Council meeting as on 31-12-2021
Recommendations of 46th GST Council Meeting
Press Briefings – Media outcome 
Minutes of the 46th GST Council Meeting – 31-12-2021
 
45th GST Council meeting as on 17-09-2021
Recommendations of 45th GST Council Meeting – Several people centric decisions taken by GST Council
Press Briefings – Media outcome 
Minutes of the 45th GST Council Meeting – 17-9-2021
 
44th GST Council meeting as on 12-06-2021
Recommendations of 44th GST Council Meeting – Change in GST Rates on goods being used in Covid-19 relief and management
Minutes of the 44th Meeting of the GST Council – 12-6-2021
 
43rd GST Council meeting as on 28-05-2021
Press Briefing – Meeting outcome 
Recommendati

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il Meeting – 14-3-2020
 
38th GST Council meeting as on 18-12-2019
The revenue trends since inception of GST
GST Council decisions relating to changes in GST rates, exemptions
GST Council's decisions regarding Law and Procedure related changes
Minutes of the 38th GST Council Meeting – 18-12-2019
 
37th GST Council meeting as on 20-9-2019
GST Rate on Services as Recommended by The GST Council in Its 37th Meeting
GST Rate on Goods as Recommended by The GST Council in Its 37th Meeting
Recommendations approved by the GST Council in its 37th Meeting held on 20.09.2019.
Minutes of the 37th GST Council Meeting – 20-9-2019
 
36th GST Council meeting as on 27-7-2019
36th GST Council Meeting – GST rate on all Electric Vehicles reduced from 12% to 5% and of charger or charging stations for EVs from 18% to 5%
Minutes of the 36th GST Council Meeting – 27-7-2019
 
35th GST Council meeting as on 21-6-2019
35th GST

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ting of the GST Council held on 10th January, 2019
Minutes of the 32nd GST Council Meeting – 10-1-2019
 
31st GST Council meeting as on 22-12-2018
Recommendations made during 31st Meeting of the GST Council held on 22nd December, 2018 (New Delhi)-Rate changes
Certain important issues referred by GST Council to various Committees / GoM
Recommendations made during 31st Meeting of the GST Council
Formation of GoM as Recommended by the GST Council in Its 31st Meeting held on 22.12.2018
In-Principle approval given for Law Amendments during 31stMeeting of the GST Council
Minutes of the 31st GST Council Meeting – 22-12-2018
 
30th GST Council meeting as on 28-9-2018 – Video Conferencing
Minutes of the 30th GST Council Meeting – 28-9-2018
 
29th GST Council meeting as on 4-8-2018
Minutes of the 29th GST Council Meeting – 4-8-2018
 
28th GST Council meeting as on 21-7-2018
Recommendations on opening of migration window

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ing E-way Bill made during meeting of the GST Council
Recommendations made during the 26th meeting of the GST Council held in New Delhi Today
26th Meeting of the GST Council meets & decides Extension of tax exemptions for exporters for six months
Minutes of the 26th GST Council Meeting – 10-3-2018
 
25th GST Council meeting as on 18-1-2018
Press Release / FM's media briefing
Policy Changes recommended by the 25th GST Council Meeting
Recommendations for Changes In GST/IGST Rate and Clarifications in Respect of GST Rate on Certain Goods -As per discussions held in the 25thGST Council Meeting
Recommendations made on GST Rate changes on services by the 25th GST Council Meeting
Minutes of the 25th GST Council Meeting – 18-1-2018
 
24th GST Council meeting as on 16-12-2017
Inter-State e-way Bill to be made compulsory from 1st of February, 2018
Minutes of the 24th GST Council Meeting – 16-12-2017
 
23rd GST Council meeting as on 10

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Minutes of the 20th GST Council Meeting – 5-8-2017
 
19th GST Council meeting as on 17-7-2017 – Video Conferencing 
Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime
Minutes of the 19th GST Council Meeting – 17-7-2017
 
18th GST Council meeting as on 30-6-2017
Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST
Minutes of the 18th GST Council Meeting – 30-6-2017
 
17th GST Council meeting as on 18-6-2017
GST rates on Certain Services and GST rates on supply of lottery
COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS
Minutes of the 17th GST Council Meeting – 18-6-2017
 
16th GST council meeting as on 11-6-2017
REVISED THRESHOLD LIMIT FOR COMPOSITION LEVY
IGST Exemption under GST
REVISED GST RATE FOR CERTAIN GOODS
Decisions in regard to Services taken by the GST Council
&

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g – 16-1-2017
 
8th GST council meeting as on 4-1-2017
Minutes of the 8th CST Council Meeting – 4-1-2017
 
7th GST council meeting as on 23-12-2016
Minutes of the 7th GST Council Meeting – 23-12-2016
 
6th GST council meeting as on 11-12-2016
Minutes of the 6th GST Council Meeting – 11-12-2016
 
5th GST council meeting as on 3-12-2016
Minutes of the 5th GST Council Meeting – 3-12-2016
 
4th GST council meeting as on 4-11-2016
Minutes of the 4th GST Council Meeting – 4-11-2016
 
3rd GST council meeting as on 19-10-2016
Minutes of the 3rd GST Council Meeting – 19-10-2016
 
2nd GST council meeting as on 30-9-2016
Minutes of the 2nd GST Council Meeting – 30-9-2016
 
1st GST council meeting as on 23-9-2016
Minutes of the 1st GST Council Meeting – 23-9-2016
 
Services – GST Rates and Exemptions
Service Tax Exemptions to be continued in GST as decided by GST Council

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iner and bearing a
registered brand name,
namely:
1. 1001
meslin
2. 1002 Rye
Wheat and
3. 1003 Barley
4. 1004 Oats
5. 1005
Maize
(corn)
6. 1006
Rice
Grain
7. 1007
sorghum
8. 1008 Buckwheat, millet
and canary seed; other
1
12%
18%
28%
S.
Chapter
No.
3.
11
(Products of milling
industry;
starches;
wheat gluten)
malt;
inulin;
For GST rates on
other goods falling
under this Chapter,
the Rate Schedule
put on website on
18.05.2017
please be seen.
4.
14
may
(Vegetable plaiting
materials; vegetable
products,
not
elsewhere specified
or included)
For GST rates on
other goods falling
under this Chapter,
the Rate Schedule
put on website on
18.05.2017
please be seen.
may
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
cereals such as Jawar,
Bajra, Ragi]
1. Flour [1101, 1102,
1105, 1106] Aata,
maida, besan, etc., put
up in unit container and
bearing a registered
brand

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o.
Chapter
pyrophoric
0%
alloys;
certain combustible
preparations)
For GST rates on
other goods falling
under this Chapter,
the Rate Schedule
put on website on
18.05.2017
please be seen.
may
cocoon [5001]
laying,
8.
50
(Silk)
1. Silkworm
2. Raw silk [5002]
3.
Silk waste [5003]
9.
51
(Wool, fine or coarse
animal hair; horse
5%
relation
to
manufacture of which,
none of the following
processes is ordinarily
carried on with the aid
of power, namely: –
(i) frame filling;
(ii) dipping of splints
in
the
composition for
match heads;
(iii) filling of boxes
with matches;
(iv) pasting of labels
on match boxes,
veneers
cardboards;
(v) packaging.”
or
1. Silk yarn [5004, 5005,
5006]
2. Woven fabrics of silk or
silk waste [5007] [With
no refund of ITC
accumulation]
1. Wool, not carded or 1. Garnetted stock of wool
combed [5101]
or of fine or coarse
4
18%
28%
S.
No.
Chapter
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the

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bre 1. All other
(Other vegetable [5305]
textile fibres; paper 2. Jute fibres, raw or
yarn, woven fabrics
of paper yarns)
processed but
spun [5303]
not
12. 54
(Man-made
filaments; strip the
like of man-made
textile materials)
13. 55
(Manmade
fibres)
staple
yarn, etc. [5301, 5302,
5303, 5305, 5306,
5307, 5308]
2. Fabrics of other
vegetable textile fibres,
paper yarn [5309, 5310,
5311] [With no refund
of ITC accumulation]
1. Fabrics of manmade
textile materials [5407,
5408] [With no refund
of ITC accumulation]
1. Fabrics of manmade
staple fibres [5512,
5513, 5514, 5515,
12%
18%
28%
1. Synthetic filament
yarn such as nylon,
polyester, acrylic,
etc. [5402, 5404,
5406]
2. Artificial filament
yarn such as
viscose
rayon,
Cuprammonium,
etc. [5403, 5405,
5406]
3. Sewing thread of
manmade filaments
[5401]
1. Synthetic
artificial
or
filament
tow [5501, 5502]
6
S.
Chapter
No.
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the

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or sheathed
with rubber or plastics.
5. 5605 Metallised yarn,
whether or not gimped,
being textile yarn, or
strip or the like of
heading 5404 or 5405,
combined with metal in
the form of thread, strip
or powder or covered
with metal; such as
Real zari thread (gold)
and silver thread,
combined with textile
thread), Imitation zari
thread.
6. 5606 Gimped yarn,
and strip and the like
of heading 5404 or
5405, gimped (other
than those of heading
5605 and
horsehair
gimped
00
8
yarn);
chenille
yarn
(including
flock
18%
28%
S.
Chapter
No.
15. 57
floor
(Carpets and other
textile
coverings)
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
9
12%
chenille yarn); loop
wale-yarn.
7. 5607
Twine,
not
cordage, ropes and
cables, whether or not
plaited or braided and
whether or
impregnated, coated,
covered or sheathed
with rubber or plastics.
8. 5608 Knotted netting
of twine, cordage

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s, where
cotton predominates by
weight, of Handloom,
18%
28%
S.
Chapter
No.
16. 58
(Special
woven
fabrics; tufted textile
fabrics;
tapestries;
trimmings;
embroidery)
lace;
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
18%
28%
Cotton Rugs
handloom.]
of
1. Embroidery or zari
articles, that is to say,-
imi, zari, kasab, saima,
All goods not specified
elsewhere
dabka, chumki, gota 1. 5801
sitara, naqsi, kora, glass
beads, badla, glzal,
[5809, 5810]
Woven pile
fabrics and chenille
fabrics, other than
11
fabrics of heading 5802
or 5806.
2. 5802
Terry
towelling and similar
woven terry fabrics,
other than narrow
fabrics of heading
5806; tufted textile
fabrics, other than
products of heading
5703.
3. 5803
Gauze,
other than narrow
fabrics of heading
5806.
4. 5804
Tulles and
other net fabrics, not
including
woven,
knitted or crocheted
fabrics; lace in the
S.
Chap

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tassels, pompons and
similar articles.
9. 5809
Woven
fabrics of metal
thread and woven
fabrics of metallised
not
yarn of heading 5605,
of a kind used in
apparel, as furnishing
fabrics or for similar
purposes,
elsewhere specified or
included; such as Zari
borders [other than
Embroidery or zari
articles, that is to say,-
imi, zari, kasab, saima,
dabka, chumki, gota
sitara, naqsi, kora,
glass beads, badla,
glzal].
10. 5810 Embroidery in
the piece, in strips or
18%
28%
S.
Chapter
No.
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
18%
28%
in
motifs,
17. 59
(Impregnated,
coated, covered or
laminated
fabrics;
textile
textile
articles of a kind
suitable for industrial
use)
Embroidered badges,
motifs and the like
[other than Embroidery
or zari articles, that is to
say, imi, zari, kasab,
saima, dabka, chumki,
gota sitara, naqsi, kora,
glass beads, badla,
glzal]
11. 581

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shape.
5. 5905
Textile
wall coverings.
6. 5906
Rubberised
textile fabrics, other
18%
28%
S.
Chapter
No.
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
16
12%
than those of heading
5902.
7. 5907
Textile
fabrics
otherwise
impregnated, coated
covered; painted
or
canvas being theatrical
scenery, studio back-
cloths or the like.
8. 5908
Textile
wicks, woven, plaited
or knitted, for lamps,
stoves,
lighters,
candles or the like;
incandescent
gas
mantles and tubular
knitted gas mantle
fabric therefor, whether
or not impregnated.
Textile hose
9. 5909
piping and similar
textile tubing, with or
without lining, armour
or accessories of other
materials.
10. 5910 Transmission or
conveyor belts or
belting, of textile
material, whether or
18%
28%
S.
Chapter
No.
18%
28%
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]

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d in other machines,
Cotton fabrics and
articles used in
machinery and plant,
Jute fabrics and articles
used in machinery or
plant, Textile fabrics of
metalised yarn of a
kind commonly used in
paper making or other
machinery, Straining
cloth of a kind used in
oil presses or the like,
including that of
human hair, Paper
maker's felt, woven,
Gaskets, washers,
polishing discs and
other machinery parts
of textile articles.
18
18%
28%
S.
No.
Chapter
19. 61
(Articles of apparel
and
clothing
accessories, knitted
or crocheted)
20. 62
(Articles of apparel
and
accessories,
knitted or crocheted)
21. 63
(Other made up
textile articles, sets,
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
clothing
not
1. Indian National Flag
worn clothing and
worn textile articles;
rags)
5%
12%
2. All goods of sale value
not exceeding Rs. 1000
per piece
3. All goods of sale value
not exceeding Rs. 1

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SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
Counterpanes,
Napkins, Pillow case
and pillow slip, Table
cloth and table cover,
Towels, other than terry
towel, Mosquito nets,
Cushion covers
5. 6305
12%
Counterpanes,
Napkins, Pillow case
and pillow slip, Table
cloth and table cover,
Towels, other than
terry towel, Mosquito
nets, Cushion covers
5. 6305 Sacks and
Sacks and
bags, of a kind used for
the packing of goods.
6. 6306 Tarpaulins, 6.
awnings and sunblinds;
tents; sails for boats,
sailboards or landcraft;
camping goods.
7. 6307
Other
bags, of a kind used for
the packing of goods.
6306 Tarpaulins,
awnings
and
sunblinds; tents; sails
for boats, sailboards or
landcraft; camping
goods.
made up articles, 7. 6307
including
dress
dish-
patterns; such as
Floor-cloths,
cloths, dusters and
similar cleaning cloths,
Life-jackets and Life-
belts, Sets consisting of
woven fabric and yarn,

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aterials.
1. Footwear having a
retail sale price not
exceeding Rs.500 per
pair, provided that such
retail sale price is
indelibly marked or
embossed on the
footwear itself.
Worn
clothing and other
worn articles.
9. 6310 Used or
new rags, scrap twine,
cordage, rope and
cables and worn out
articles of twine,
cordage, rope or cables,
of textile materials.
All goods not specified
elsewhere
1. 6401 Waterproof
footwear with outer
soles and uppers of
rubber or of plastics,
the uppers of which
are neither fixed to
the sole nor
assembled by
stitching, riveting,
nailing, screwing,
21
24
S.
Chapter
No.
28%
GST RATE SCHEDULE FOR CERTAIN GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
0%
5%
12%
18%
plugging or similar
processes.
2. 6402
Other
footwear with outer
soles and uppers of
rubber or plastics.
3. 6403 Footwear with
soles of
outer
rubber, plastics,
leather
or
composition leather
and uppers of
leather.
4.

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ether or not worked, but not mounted or set [other than rough diamonds].
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung,
mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience
transport.
7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted
or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport.
7105 Dust and powder of natural or synthetic precious or semi-precious stones.
7106 Silver (including silver plated with gold or platinum), unwrought or in semi – manufactured forms, or in powder form.
7107 Base metals clad with silver, not further worked than semi – manufactured.
7108 Gold (including gold plated with platinum) unwrought or in semi – manufactured forms, or in powder form.
7109 Base metals or silver, clad with g

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, 1. Agricultural,
sorting or grading, seed,
horticultural or forestry
grain or
dried
machinery
preparation
for
soil
or
(Nuclear reactors,
boilers, machinery
and
mechanical
appliances; parts
thereof)
For GST rates on
other goods falling
under this Chapter,
the Rate Schedule
put on website on
18.05.2017
please be seen.
may
leguminous vegetables;
machinery used in
milling industry or for
the working of cereals
or dried leguminous 2.
vegetables other than
farm type machinery
and parts thereof [8437]
cultivation; lawn or
sports-ground rollers.
[8432]
or
Harvesting or threshing
machinery, including
straw or fodder balers;
grass or hay mowers;
machines for cleaning,
sorting or grading eggs,
fruit
other
agricultural produce,
other than machinery
of heading 8437 [8433]
3. Other agricultural,
horticultural, forestry,
poultry-keeping or bee-
keeping machinery,
including germination
plant fitted with
mechanical or thermal
equipment; poultry
2

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ent [with no concession from
Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act].
Department 2.
Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or
Unit Run Canteens to final consumer.
26
Document 2
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
The following amendments / additions are required to be made to the aforesaid document:
1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating to edible
mixtures of vegetable fats or oils, that is “edible mixtures or preparations of vegetable
fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this
Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]” may
be shifted to the 5% rate column [wherein all vegetable fats and vegetable oils at 5%].
[This will ensure that mixtu

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column, the entry “3404 Artificial waxes and prepared
waxes” may be omitted. These goods [being in the nature of intermediates] are
covered in the 18% rate column. [By mistake it was appearing in 28% also.]
5. In Chapter 38, in the 18% rate column, for the entry No 18 the entry “3823 Industrial
monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols” shall be
substituted. [There is typographical error in the description.]
6. In Chapter 40,
(i) in the 12% rate column, the entry “4 – Erasers [4016].” may be added.
(ii) in the 18% rate column, the entry No. 12 “Erasers [4016].” may be omitted.
[Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners
(7310 or 7326) and Pencils, crayons (9609) are at 12%].
1
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS
[As per discussions in the GST Council Meeting held on 3rd June, 2017]
7. In Chapter 48, in the 18% rate column, for the part entry in 4811 i.e. for the words
“

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In Chapter 70,
(i) In the 18% rate column, in the entry against 7018, “Glass beads” may be
omitted.
(ii) In the 5% rate column, the entry “7018 Glass beads” may be inserted.
[Glass beads are covered as part of “Embroidery or zari articles” in the 5%
rate column under chapter 58.]
10. In Chapter 84,-
(i) In the Nil rate column, the entry “8445 Amber charkha” may be added.
(ii) In the 5% rate column, the entry “Hand pumps and parts thereof [8413, 8414
90]” may be read as “Hand pumps and parts thereof [8413, 8413 91]”.
(iii) In the 12% rate column the entry No 1 the words “Nuclear fuel elements”
may be substituted by the words “fuel elements (cartridges), non-irradiated,
for nuclear reactors”
(iv) In the 18% rate column, in entry No 1 the words “fuel elements (cartridges),
non-irradiated, for nuclear reactors” may be omitted.
11. In the 18% rate column, after entry No 13 the entry “13A – machinery for

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into panels” may be omitted.
(iii) In the 12% rate column, the entry “8539 LED lamps” may be added [LED
lamps, falling under 9405, are already at 12% rate.]
13. In Chapter 90, in the 18% rate column, the entry “9032 Automatic regulating or
controlling instruments and apparatus” may be inserted [this entry is not listed in the
18% rate column].
14. In Chapter 91,-
(i)
(ii)
In the 28% rate column, the entry “9110 Complete clock movements,
unassembled or partly assembled (movement sets); incomplete clock
movements, assembled; rough clock movements” may be omitted;
In the 18% rate column, the entry “5 9110 Complete clock movements,
unassembled or partly assembled (movement sets); incomplete clock
movements, assembled; rough clock movements” may be added In the 28%
rate column, the entry from 9112 relating to clock i.e. “9112 Clock cases, and
parts thereof” may be omitted;
(iii) In the 28% rate column, the entry from 9112 relating t

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er 9608. Chalk sticks are at Nil.].
*****
4
Document 3
IGST Exemptions/Concessions under GST
[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
I.
Multilateral/Bilateral
Commitments
Organizations, Authorities and Foreigners
Imports by Privileges Persons,
No
S. Present Customs
Notification No. and
Gist of the notification
date
1
2
3
4
5
6
3/57-Customs, dated
08.01.1957
121/2003-Customs,
dated 01.08.2003
46/74-Customs, dated
25.05.1974
84/71-Customs, dated
11.09.1971
157/90-Customs,
dated 28.03.1990
148/94-Customs,
dated 13.07.1994
1. Goods imported by Diplomatic missions in India and
their families, their personal and household effects, etc
are exempted from import duties.
All the equipments and consumable samples imported into
India, by the Inspection Team of the Organization of
Prohibition of Chemical Weapons, subject to the condition,
inter alia, that such equipments shall be exported within
six months of their import.

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Carnet for
temporary admission and the said goods are re-exported
within a period of 6 months from the date of importation.
Exemption to:
(a) Foodstuffs, medicines, medical stores of perishable
nature, clothing and blankets, imported by a
charitable organization as free gift to it from abroad
and meant for free distribution to the poor and the
needy,
(b) Goods imported by the Red Cross Society for
purposes of relief to distressed persons,
(c) Drugs, medicines and medical equipments required for
the treatment of the victims of the Bhopal Gas Leak
Disaster,
IGST Exemptions/Concessions under GST
[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
7
8
9
154/94-Customs,
dated 13.07.1994
104/94-Customs,
dated 16.03.1994
22/2003-Customs,
dated 04.02.2003
(d) Goods imported by the Cooperative for Assistance and
Relief Everywhere Incorporated (CARE) under the
Agreement between the President of India and CARE.
Supplies and equipments imported s

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rial
drawn up at Geneva and dated the 7th day of
November, 1952,
(b) Price lists supplied free of charge in accordance with the
Convention mentioned above,
(c) Commercial samples upto Rs.3 lakh in value in case
of gem and jewellery industry and Rs.1 lakh in case
of any other industry, and not exceeding 50 units in
number in a year, imported as personal baggage by
bona fide commercial travellers or businessmen or
imported by post or air,
(d) Prototypes of engineering goods imported as
samples for executing or for use in connection with
securing export orders subject to mutilation / re-export,
(e) Bonafide commercial samples and prototypes of
value upto Rs.10,000 and supplied free of charge.
Exemption to containers of durable nature subject to re-
export within 6 months from the date of their importation.
Exemption to:
a) paper money; and
b) wool, woollen fabrics and woollen apparels
received as gifts by the Indian Red Cross.
IGST Exemptions/Concessions under GST
[

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pecified goods imported by the United Arab
Airlines which will be carried on individual aircraft for
use in hangars and which are flown back on the same
aircraft;
(d) Aircraft equipment, engines and spare parts imported by
the Air India International or the Indian Airlines having
been borrowed by the aforesaid airlines for fitment
to their aircraft from foreign airlines outside India
or from the foreign manufacturers of the prime
equipment subject to the condition, that the said goods
are being imported for fitment and re-export; and the
said goods are re-exported within one month from the
date of their importation into India.
Exemption to printed ticket stocks, airway bills, any printed
material which bears the insignia of the importing airline
printed thereon including baggage tags, publicity material
for distribution free of charge when imported into India by
a designated airline.
Exemption to specified goods, when imported into India for
display or use at any spe

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ointment or during his tenure of office.
a) Articles for personal use;
b) Food, drink, tobacco for consumption of Vice-
President's household
c) articles for furnishing
d) motor cars for Vice-President's use
Exemption to foodstuffs and provisions (excluding fruit
products, alcohol and tobacco) when imported into India
by a person residing in India, not being a citizen of India
subject to the condition, inter alia, that the CIF value of such
goods imported in a year does not exceed Rs.1 lakh.
Exemption to imports relating to defence and internal
security forces.
a) Medals and decorations imported directly by the Gol
in the Ministry of Defence.
b) Personal effects of the persons on duty out of India with
the naval, military or air forces or with the Indian Navy
or Central Para Military Forces if imported for delivery
to the next of kin of such person if he dies or is
wounded, is missing or is taken prisoner of war.
c) Bona fide gifts from donors abroad when imported f

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imported in public interest and has
been sponsored by the GoI and subject to certification
by the Ministry of I&B and subsequent re-export,
IGST Exemptions/Concessions under GST
[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
17
18
19
20
20
51/96-Customs, dated
23.07.1996
8/2016-Custms, dated
05.02.2016
326/83-Customs,
dated 23.12.1983
146/94-Customs,
dated 13.07.1994
4. Mountaineering equipments, materials, clothing,
foodstuffs and provisions (excluding alcoholic drinks,
cigarettes and tobacco), medical stores, imported by a
mountaineering expedition and subject to re-export,
Exemption to research equipments imported by:
(a) Public funded research institutions or a university or
an Indian Institute of Technology or Indian Institute
of Science, Bangalore or Regional Engineering
College, other than a hospital,
(b) Research institutions, other than a hospital,
(c) Departments and laboratories of the Central
Government and State Go

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tional
tournaments or competitions outside India,
(c) Prizes won by any member of an Indian Team if the
team has participated in any international tournament or
competition in relation to any sport or game, with the
approval of the GoI in the Department of Youth Affairs
and Sports,
Central
(d) Trophy when imported into India by the National
Sports Federation recognized by the
Government or any Sports
being awarded to
Body for
the winning team in the
international tournament including bilateral
tournament and World Cup event to be held in
India.
IGST Exemptions/Concessions under GST
[As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
21
22
23
24
24
25
26
43/96-Customs, dated
23.07.1996
259/58-Customs,
dated 11.10.1958
271/58-Customs,
dated 25.10.1958
[Since superseded by
Notification
No.
17/2017-Cus dated 21-04-
2017]
174/66-Customs,
dated 24.09.1966
158/95-Customs,
dated 14.11.1995
241/82-Customs,
dated 04.11.1982
Exemp

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for
presentation to or competition among such units or
members of such units.
Exemption to articles re-imported by or along with a unit
of the Army, the Navy or the Air force or a Central Para
Military Force on the occasion of its return to India after a
tour of service abroad subject to satisfaction of the
Commissioner of Customs that these articles were exported
by or along with such unit on the occasion of its departure
from India on such tour.
Goods not produced or manufactured in India, which are
private personal property and which prior to their import
into India have been exported therefrom and re-imported
within three years from the date of export.
Exemption to:
(a) Goods manufactured in India and parts of such goods
whether of Indian or foreign manufacture and re-
imported into India for repairs or for reconditioning.
(b) Goods manufactured in India and re-imported for
reprocessing or refining or remaking.
Subject to the condition, inter alia, that goods ar

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34/94-Customs,
dated 22.06.1994
26/2011-Customs,
dated 01.03.2011
a) re-import of goods exported under claim of any
export scheme [drawback, rebate, bond, DEEC or
EPCG, DEPB],
b) re-import of goods sent abroad for repairs etc.
c) re-import of cut and polished precious and semi-
precious stones sent abroad for some treatment [para
4A.20.1 of the FTP]
d) Import of parts components of aircrafts replaced or
removed during the course of maintenance in a SEZ.
For (a), for goods exported prior to 1st of July, the repayment will
go to Centre in CVD account.
For exports after 1st July, the IGST paid will be apportioned.
Exemption to specified goods, when imported into India for
carrying out repairs, reconditioning, reengineering,
testing, calibration or maintenance (including service),
subject to the condition, inter alia, that
a) the repairs, reconditioning, reengineering, testing,
calibration or maintenance (including service) as the
case may be, is undertaken in accorda

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32
19.02.1962
33
Exemption to engines and parts of aircraft, when re-
imported into India after having been exported, from the
customs duty leviable on the value of goods which were
exported [customs duty is leviable on the cost of repair],
which includes the charges paid for the materials as well
as for labour, insurance and freight) in the following
cases:-
(a) Engines and certain specified parts which fail abroad
and are re-imported.
(b) Engines or certain specified parts sent abroad as a stand-
by for replacement of a defective one and subsequently
brought back to India in the same condition without
being installed on an aircraft.
(c) Engines and certain specified parts lent by an Indian
company to a foreign Company.
26/62-Customs, dated Exemption to catering cabin equipments and food and drink
on re-importation by the aircrafts of the Indian Airlines
26/62-Customs, dated
19.02.1962
Corporation from foreign flights subject to the condition
that the goods wer

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, raw films, video tapes and
sound re- cording tapes of foreign origin, if
imported into India after having been
IGST Rate
Nil
Nil
exported therefrom
418.
85 or any
other
Goods imported for being tested in specified
Nil
test centres
448A
8802
449.
Chapter
(except
that is space
craft)
88 or any
other
Chapter
All goods [aircrafts, helicopters etc.]
Nil
8802 60 00
The following goods, namely:-
(a) Satellites and payloads;
Nil
(b) Scientific and technical instruments,
apparatus, equipments
(including
computers and computer software),
accessories, parts, components, spares,
tools, mock ups and modules, raw
materials and consumables required for
launch vehicles and for satellites and
payloads
(c) Ground equipment brought for testing of
(a)
518.
Any
Chapter
Used bona fide personal and household effects
belonging to a deceased person
Nil
519.
Any
Chapter
Nil
520.
Nil
357A.
Any
Chapter
84 or any
other
Chapter
Goods imported through posta

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ed contracts under the Marginal
Field Policy (MFP)
(e) coal bed methane operations undertaken
under specified contracts under the Coal
Bed Methane Policy.
Exemption from IGST on imports by a SEZ unit or SEZ developer for authorized
operations
V. Exemption from IGST from bonafide passenger baggage and transfer of residence
S.
No
Chapter/Headin
g
1
9803
Item covered
Exemption from IGST
1. on goods imported by a passenger or a member of a crew in his
baggage. [Does not apply to motor vehicles, alcoholic beverages,
tobacco and tobacco products]
2. on goods imported by a person of India origin on his return to India
[Transfer of Residence Notification No 26/2016-Customs ]
3. on one lap top imported by a passenger of 18 years or more age
[Notification No. 11/2004-Customs]
Document 4GST Compensation Cess Rates for different supplies
[As per discussions in the GST Council Meeting held on 18th May, 2017]
The fitment of rates of goods were discussed today during the 14th GS

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tobacco (with lime tube)
2403 99 10
142%
10. Filter khaini
2403 99 10
160%
11. Jarda scented tobacco
2403 99 30
160%
12. Pan masala containing tobacco ‘Gutkha'
2403 99 90
204%
Cigarettes
13. Non-filter
14.
2402 20 10
5%+ Rs.1591 per
Not exceeding 65 mm
15.
2402 20 20
Exceeding 65 mm but not 70 mm
thousand
5%+ Rs.2876 per
thousand
16.
Filter
17.
Not exceeding 65 mm
18.
Exceeding 65 mm but not 70 mm
2402 20 30
5%+ Rs.1591 per
thousand
2402 20 40
5%+ Rs.2126 per
thousand
1
S.
No.
GST Compensation Cess Rates for different supplies
[As per discussions in the GST Council Meeting held on 18th May, 2017]
Description of supply
(1)
(2)
19.
Exceeding 70 mm but not 75 mm
20.
Others
Other tobacco products
21. Cigar and cheroots
22. Cigarillos
Tariff
item,
heading,
sub-
Rate for GST
Compensation
heading,
Chapter,
Cess
of goods or service,
as the case may be
(3)
2402 20 50
2402 20 90
(4)
5%+ Rs.2876 per
thousand
5% Rs.4170 per
2402 10 10
2402 10 20
23. Cigarettes of tobacco substitutes
2402 90

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bearing a brand
2403 99 60
72%
name
2
GST Compensation Cess Rates for different supplies
[As per discussions in the GST Council Meeting held on 18th May, 2017]
S.
No.
Description of supply
Tariff
item,
Rate for GST
heading,
sub-
Compensation
heading,
Chapter,
Cess
of goods or service,
as the case may be
(1)
(2)
(3)
(4)
37. Tobacco extracts and essence not bearing a brand
2403 99 60
65%
name
38. Cut tobacco
2403 99 70
20%
39.
All goods, other than pan masala containing
tobacco 'gutkha', bearing a brand name
2403 99 90
96%
40. All goods, other than pan masala containing
tobacco 'gutkha', not bearing a brand name
2403 99 90
89%
Others
41. Coal; briquettes, ovoids and similar solid fuels
manufactured from coal.
2701
Rs.400 per tonne
42. Lignite, whether or not agglomerated, excluding
2702
Rs.400 per tonne
jet
43. Peat (including peat litter), whether or not
2703
Rs.400 per tonne
agglomerated
Motor Vehicles
44. Motor vehicles (10
1500 cc)
8703
15%
49. Sports Utility Vehicles (length > 4m;

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Service Tax Exemptions to be continued in GST as decided by GST Council
GST
Dated:- 20-5-2017

Service Tax Exemptions to be continued in GST as decided by GST Council
Sl. No.
Services
1.
Services by Government or a local authority excluding the following services-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers; or
(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.
2.
Services by the Reserve Bank of India
3.
Services by a foreign diplomatic mission located in India
4.
Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar

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Service by way of access to a road or a bridge on payment of toll charges
6.
Transmission or distribution of electricity by an electricity transmission or distribution utility
7.
Services by way of renting of residential dwelling for use as residence
8.
Services by way of-
(i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services);
(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers;
9.
Services by way of transportation of goods
(i) by road except the services of-
(a) a goods transportation agency; or
(b) a courier agency;
(ii) by inland waterways;
10.
Services provided to the United Nations or a specified international organization.
Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act.
11.
Services provided by operat

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nior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; or
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year;
16.
Services provided,-
(a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv)services relating to admission to, or conduct of examination by,

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anized by a recognized sports body;
(b) another recognised sports body;
19.
Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii)dance, or (iii)theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador;
20.
Services by way of collecting or providing news by an independent journalist, Press Trust of India or
United News of India;
21.
Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
(b) to a goods transport agency, a means of transportation of goods;
22.
Transport of passengers, with or without accompanied belongings, by –
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or a

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nancial year; and
* a period of three years has not been elapsedfrom the date of enteringinto an agreement as an incubatee;
26.
Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
* as a trade union;
* for the provision of carrying out any activity which is exempt from the levy of GST; or
* up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex;
27.
Services by an organiser to any person in respect of a business exhibition held outside India;
28.
Services by way of slaughtering of animals;
29.
Services received from a provider of service located in a non- taxable territory by –
* Government, a local authority, a governmental authority or an individual inrelation to any purpose other than

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conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;
34.
Services by government, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution.
35.
Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves;
36.
Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.
37.
Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables;
38.
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;
39.
Services provided by Government or a local authority to a business entity with a turnover up to rupees twenty lakh (ten lakh

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ational Centre for Cold Chain Development under Ministry of Agriculture,
Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination;
44.
Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
45.
Services provided by Government or a local authority to another Government or local authority: Provided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above
46.
Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
47.
Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract;
48.
Services provided by Government or a local authority by way of- (a) registration req

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Government or the local authority before the 1st April, 2016:
Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource;
52.
Services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radiofrequency spectrum during the period prior to 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be;
53.
Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).
54.
Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card servic

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Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India;
58.
Taxable service provided by State Government Industrial Development Corporations/ Undertakings to industrial units by way of granting long term (thirty years, or more) lease of industrial plots from so much of tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease.
59.
Services provided to the government by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding (VGF).
Provided that nothing contained in this entry shall apply on or after the expi

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al Skill Development Corporation; or
* a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or
* any other Scheme implemented by the National Skill Development Corporation.
63.
Services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI)
Scheme
64.
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training.
65.
Services by way of sponsorship of sporting events organised,-
* by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
* by Association of Indian Universities

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ess provided under following schemes –
* Hut Insurance Scheme;
* Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
* Scheme for Insurance of Tribals;
* Janata Personal Accident Policy and Gramin Accident Policy;
* Group Personal Accident Policy for Self-Employed Women;
* Agricultural Pumpset and Failed Well Insurance;
* Premia collected on export credit insurance;
* Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i)Jan Arogya Bima Policy;
* National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
* Pilot Scheme on Seed Crop Insurance;
* Central Sector Scheme on Cattle Insurance;
* Universal Health Insurance Scheme;
* Rashtriya Swasthya Bima Yojana; or
* Coconut Palm Insurance Scheme;
* Pradhan Mantri Suraksha BimaYojna;
* Niramaya Health Insurance S

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jana (APY).
71.
Services by way of collection of contribution under any pension scheme of the State Governments.
72.
Service of transportation of passengers, with or without accompanied belongings, by- (i) railways in a class other than-
* first class; or
* an air-conditioned coach;
* metro, monorail or tramway;
* inland waterways;
* public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
* metered cabs or auto rickshaws (including E-rickshaws);
73.
Services by a person by way of-
* conduct of any religious ceremony;
* renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under

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ers;
* railway equipments or materials;
* agricultural produce;
* milk, salt and food grain including flours, pulses and rice; and
* organic manure
76.
Services provided by a goods transport agency, by way of transport in a goods carriage of,- (a) agricultural produce;
* goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
* goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
* milk, salt and food grain including flour, pulses and rice;
* organic manure;
* newspaper or magazines registered with the Registrar of Newspapers;
* relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or(h) defence or military equipment's;
77.
Services by the following persons in respective capacities –
* business facilitator or a busines

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not more than ₹ 250 per person in (i), (ii) and (iii) above.
81.
Services provided by Government or a local authority where the gross amount charged for such services does not exceed ₹ 5000/.
Provided that nothing contained in this entry shall apply to services S. No. 1 (i), (ii)and (iii) above:
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section2 of the CGST Act, 2017, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed ₹ 5000/- in a financial year; [This may be continued by way of an omnibus threshold exemption from payment of GST under section 9 (4) of CGST/SGST Act in respect of supplies upto ₹ 10,000/-].
82.
(i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(ii) Services provided by way of transportation of a patient in an ambulance, other tha

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SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
GST
Dated:- 20-5-2017

The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.
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Sl.  No.
DESCRIPTION OF SERVICES
 GST RATE 
1.  
Transport of goods by rail 
5%  with ITC of input services
2.  
Transport of passengers by rail (other than sleeper class)
5%  with ITC of input services
3.  
Services of goods transport ag

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services
9.  
Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.
5%  with ITC of input services
10.
Supply of tour operators' services
5% 
No ITC 
11.
Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations
5%  with ITC of input services
12.
Selling of space for advertisement in print media
5%   With Full ITC
13.
Services by way of job work in relation to printing of newspapers;
5%   With Full ITC
14.
Transport of goods in containers by rail by any person other than Indian Railways 
12%   With Full ITC
15.
Transport of passengers by air in other than economy class
12%   With Full ITC
16.
Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.
12%&nb

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ant  having facility of air-conditioning or central heating at any time during the year 
18%   With Full ITC
23.
Supply of Food/drinks in outdoor catering
18%   With Full ITC
24.
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs. 2500/ and above but less than Rs. 5000/- per room per day
18%   With Full ITC
25.
Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal,  shamiana or any other place, specially arranged for organizing a function) together with renting of such premises
18%   With Full ITC
26.
Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama
18%   With Full ITC
27.
Composite supply of Works contract as defined in claus

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y purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess as  applicable on supply of similar goods which involves any transfer of title in goods (supply of goods) 
Same rate of GST and
compensation cess as on supply of similar goods
34.
Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods). 
Same rate of GST and compensation cess as on supply of similar goods
35.
Supply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods s

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aring of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of-
(i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing or 
(ii) supply of farm labour;
(iii) 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;
(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(v) loading, unloading, packing, storage or warehousing of agricultural produce;
(vi) agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided

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ices provided to the United Nations or a specified international organization.
Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act.
11.
Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;
12.
Services by a veterinary clinic in relation to health care of animals or birds;
13.
Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;[Charitable activities may be defined as presently in notification No 25/2012-ST.
14.
Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement;
15.
Services provided by-
 (a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business

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catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv)services relating to admission to, or conduct of examination by, such institution; upto higher secondary.
Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent
17.
Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme, – 
(a) two year full time residential Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT), conducted by Indian Institute of Management; 
(b)

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portation of goods;
22.
Transport of passengers, with or without accompanied belongings, by –
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
(c) stage carriage other than air-conditioned stage carriage
23.
Services of life insurance business provided by way of annuity under the National Pension System regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension Fund Regulatory And Development Authority Act, 2013 (23 of 2013)
24.
Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Sch

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de India;
28.
Services by way of slaughtering of animals;
29.
Services received from a  provider of service  located in a non- taxable territory by –
(a) Government, a local authority, a governmental authority or an individual inrelation to any purpose other than commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
(c) a person located in a non-taxable territory;
Provided that the exemption shall not apply to –
(i) online information and database access or retrieval services received by persons specified in clause (a)or clause (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in clause (c);
30.
Services of public libraries by way of lending of books, publications or any other knowledge-enhancing c

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e or alter the essential characteristics of the said fruits or vegetables; 
38.
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;
39.
Services provided by Government or a local authority to a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to (a) services at S. No. 1 (i), (ii)and (iii); and
(b) services by way of renting of immovable property;
40.
Services provided by Employees Provident Fund Organisation (EPFO) to persons governed under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);
41.
Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999);

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bsp;Services provided by Government or a local authority by way of tolerating non-performance of a contract  for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract;
48.
Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force;
49.
Services provided by Government or a local authority by way of assignment of right to use natural resources to an individual farmer for 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;
50.
Services by Government, a local authority or a governmental authority by way of any activity

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ction or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT).
54.
Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.
Explanation. – For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card
55.
Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways
56.
Services provided by any person for official use of a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein. This exemption is avail

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such lease.
59.
Services provided to the government by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding (VGF).
Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation
60.
Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;
61.
Services by way of training or coaching in recreational activities relating to,-
(i) arts or culture.or
(ii) sports by charitable entities registered under section 12AA of Income tax Act, 1961;
62.
Any services provided by, _           
(i) the National Skill Development Corpor

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rameen Kaushalya Yojana under the Ministry of Rural Development by way of  offering skill or vocational training courses certified by National Council For Vocational Training.
65.
Services by way of sponsorship of sporting events organised,-
(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(c) by Central Civil Services Cultural and Sports Board;
(d) as part of national games, by Indian Olympic Association; or
(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
66.
Services provided by way of  pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteratio

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nal Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana; or
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha BimaYojna;
(q) Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or
(r) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC.
69.
Services of life insurance business provided under following schemes –
(a) Janashree Bima Yojana (JBY); or
(b) Aam Aadmi Bima Yojana (AABY

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n India; and
(v) metered cabs or auto rickshaws (including E-rickshaws);
73.
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act:
Provided that nothing contained in (b) of this exemption shall apply to,-
(i) renting of rooms where charges are Rs. 1000/- or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs. 10,000/- or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are Rs. 10,000/-or more per month.
74.
Servi

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ceed one thousand five hundred rupees;
(c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
(d) milk, salt and food grain including flour, pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
(h) defence or military equipment's;
77.
 Services by the following persons in respective capacities –
(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); or
(c) business facilitator or a business correspondent to an insurance company in a rural area;
78.
Carrying out an intermediate production process as job work

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ed in sub-section (33) of section2 of the CGST Act, 2017, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed Rs. 5000/- in a financial year; [This may be continued by way of an omnibus threshold exemption from payment of GST under section 9 (4) of CGST/SGST Act in respect of supplies upto Rs. 10,000/-].
82.
(i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;
83.
New Exemption:
Services provided by the Goods and Services Tax Network (GSTN) to the Central Government or State Governments/Union Territories for implementation of Goods and Services Tax (GST)
=============
Document 1
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
The fitment of rates of services were discussed on 19 May 2017 during the 14

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ated in non-taxable territory to a person located in non-taxable
territory by way of transportation of goods by a vessel from a place outside India
up to the customs station of clearance in India
Renting of motorcab
(If fuel cost is borne by the service recipient, then 18% GST will apply)
Transport of passengers, by-
(i) Air conditioned contract/stage carriage other than motorcab;
(ii) a radio taxi.
GST RATE
5%
with ITC of input
services
5%
with ITC of input
services
5%
No ITC
5%
No ITC
5%
with ITC of input
services
5%
No ITC
5%
No ITC
8.
Transport of passengers by air in economy class
9.
5%
Transport of passengers, with or without accompanied belongings, by air,
embarking from or terminating in a Regional Connectivity Scheme Airport.
1
with ITC of input
services
5%
with ITC of input
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
10. Supply of tour operators' services
11. Leasing of aircrafts under Schedule II [5 (f)] by a scheduled

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tting the use or enjoyment of any Intellectual Property
(IP) to attract the same rate as in respect of permanent transfer of IP;
21. Supply of Food/drinks in restaurant having licence to serve liquor
22. Supply of Food/drinks in restaurant having facility of air-conditioning or central
heating at any time during the year
services
5%
No ITC
5%
with ITC of input
services
5%
With Full ITC
5%
With Full ITC
12%
With Full ITC
12%
With Full ITC
12%
With Full ITC
12%
With Full ITC
12%
with ITC of input
services
12%
With Full ITC
but no refund of
overflow of ITC
12%
with full ITC
18%
With Full ITC
18%
With Full ITC
2
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
23. Supply of Food/drinks in outdoor catering
24. Renting of hotels, inns, guest houses, clubs, campsites or other commercial places
meant for residential or lodging purposes where room tariff of Rs 2500/ and above
but less than Rs 5000/- per room per day
25. Bundled service by w

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ng 5 star and above rated hotels, inns, guest
houses, clubs, campsites or other commercial places meant for residential or
lodging purposes, where room rent is Rs 5000/- and above per night per room
33. Transfer of the right to use any goods for any purpose (whether or not for a
specified period) for cash, deferred payment or other valuable consideration
(supply of service) to attract the same GST rate and compensation cess as
18%
With Full ITC
18%
With Full ITC
18%
With Full ITC
18%
With Full ITC
18%
With Full ITC
28%
With Full ITC
28%
With Full ITC
28%
With Full ITC
28%
With Full ITC
28%
With Full ITC
Same rate of GST
and
compensation
cess as on supply
3
of similar goods
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
applicable on supply of similar goods which involves any transfer of title in goods
(supply of goods)
34. Any transfer of right in goods or of undivided share in goods without the transfer
of title thereof (supply of ser

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nment;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers; or
(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.
Services by the Reserve Bank of India
Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of
horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—
3.
Services by a foreign diplomatic mission located in India
4.
(i)
(ii)
agricultural operations directly related to production of any agricultural produce including,
cultivation, harvesting, threshing, plant protection or testing or
supply of farm labour;
(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting,
drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk
pa

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loans or advances in so far as the consideration is represented by way of interest
or discount (other than interest involved in credit card services);
(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign
exchange or amongst banks and such dealers;
Services by way of transportation of goods
(i) by road except the services ofۥ
(ii)
(A)
a goods transportation agency; or
(B) a courier agency;
by inland waterways;
Services provided to the United Nations or a specified international organization.
Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act.
Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical
establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;
Services by a veterinary clinic in relation to health care of animals or birds;
Services by an entity registered under section 12AA of the Inco

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h (ten lakh rupees in a special category state) in
the preceding financial year; or
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding
financial year;
Services provided,-
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Government;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv)services relating to admission to, or conduct of examination by, such institution;
upto higher secondary.
Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other
than an institution providing services by way of pre-school education and education up to high

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or classical art forms of (i) music, or (ii)dance, or
(iii) theatre, if the consideration charged for such performance is not more than one lakh and fifty
thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador;
Services by way of collecting or providing news by an independent journalist, Press Trust of India or
United News of India;
Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
(b) to a goods transport agency, a means of transportation of goods;
Transport of passengers, with or without accompanied belongings, by –
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam,
Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding
tour

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three years has not been elapsed from the date of entering into an agreement as
an incubatee;
Service by an unincorporated body or a non- profit entity registered under any law for the time being in
force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of GST; or
(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services
from a third person for the common use of its members in a housing society or a residential complex;
Services by an organiser to any person in respect of a business exhibition held outside India;
Services by way of slaughtering of animals;
Services received from a provider of service located in a non- taxable territory by –
(a) Government, a local authority, a governmental authority or an individual in relation to any purpose
other than commerce, industry or any other business or pr

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a going concern, as a whole or an independent part thereof;
Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories,
urinal or toilets;
Services by government, local authority or governmental authority by way of any activity in relation to any
function entrusted to a municipality under Article 243 W of the Constitution.
Services received by the Reserve Bank of India, from outside India in relation to management of foreign
exchange reserves;
Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside
India.
Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and
vegetables which do not change or alter the essential characteristics of the said fruits or vegetables;
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;
Services provided by Government or a local authority to a business ent

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, 1992 (15 of 1992) by way of protecting the interests of investors in securities
and to promote the development of, and to regulate, the securities market;
Services provided by National Centre for Cold Chain Development under Ministry of Agriculture,
Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination;
Services by way of transportation of goods by an aircraft from a place outside India upto the customs
station of clearance in India.
Services provided by Government or a local authority to another Government or local authority:
Provided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above
Services provided by Government or a local authority by way of issuance of passport, visa, driving licence,
birth certificate or death certificate.
Services provided by Government or a local authority by way of tolerating non-performance of a
contract for which consideration in the form of fines or liquidated damages is p

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52.
53.
54.
55.
56.
this shall be continued by way of notification undersection 7(2)(b) of CGST/SGST Acts.
Services provided by Government or a local authority by way of assignment of right to use any natural
resource where such right to use was assigned by the Government or the local authority before the
1st April, 2016:
Provided that the exemption shall apply only to service tax payable on one time charge payable, in full
upfront or in installments, for assignment of right to use such natural resource;
Services provided by Government or a local authority by way of allowing a business entity to operate as a
telecom service provider or use radiofrequency spectrum during the period prior to 1st April, 2016, on
payment of licence fee or spectrum user charges, as the case may be;
Services provided by Government by way of deputing officers after office hours or on holidays for
inspection or container stuffing or such other duties in relation to import export cargo on paymen

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shall be continued by way of notification under section 55 of CGST/SGST Acts.
12
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57.
Service Tax Exemptions to be continued in GST as decided by GST Council
Services
58.
59.
60.
Taxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a Science and
Technology Entrepreneurship Park (STEP) recognized by the National Science and Technology
Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology,
Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance
Council, under Department of Biotechnology, Government of India;
Taxable service provided by State Government Industrial Development Corporations/ Undertakings to
industrial units by way of granting long term (thirty years, or more) lease of industrial plots from so much
of tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost,
price, development charges or by any

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Sector Skill Council approved by the National Skill Development Corporation;
(iii)
(iv)
an assessment agency approved by the Sector Skill Council or the National Skill Development
Corporation;
a training partner approved by the National Skill Development Corporation or the Sector Skill
13
Sl.
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Service Tax Exemptions to be continued in GST as decided by GST Council
Council
Services
63.
64.
65.
66.
67.
in relation to
(a) the National Skill Development Programme implemented by the National Skill Development
Corporation; or
(b) a vocational skill development course under the National Skill Certification and Monetary Reward
Scheme; or
(c) any other Scheme implemented by the National Skill Development Corporation.
Services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill
Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI)
Scheme
Services provided by training providers (Proje

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intenance, renovation, or alteration of 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 (PMAY);
Services by way of pure labour contracts of construction, erection, commissioning, or installation of
14
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No.
68.
69.
Service Tax Exemptions to be continued in GST as decided by GST Council
Services
original works pertaining to a single residential unit otherwise than as a part of a residential complex;
Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known
Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) Premia collect

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rovided under following schemes –
15
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Service Tax Exemptions to be continued in GST as decided by GST Council
Services
(a) Janashree Bima Yojana (JBY); or
(b) Aam Aadmi Bima Yojana (AABY);
(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority,
having maximum amount of cover of fifty thousand rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBima Yojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana; and
(h) Any other insurance scheme of the State Government as may be notified by Government of India on the
recommendation of GSTC.
70.
Services by way of collection of contribution under Atal Pension Yojana (APY).
71.
72.
73.
Services by way of collection of contribution under any pension scheme of the State Governments.
Service of transportation of passengers, with or without accompanied belongings, by—
(i)
(ii)
(iii)
(iv)
railways in a class other thanâ

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)
(ii)
(iii)
renting of rooms where charges are Rs 1000/- or more per day;
renting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs
10,000/- or more per day;
renting of shops or other spaces for business or commerce where charges are Rs 10,000/-or
more per month.
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging
purposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or
equivalent;
Services by way of transportation by rail or a vessel from one place in India to another of the following
goods –
(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
(b) defence or military equipments;
(c) newspaper or magazines registered with the Registrar of Newspapers;
(d) railway equipments or materials;
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses and rice; and

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to a banking company with respect to accounts in its
rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect to
services mentioned in clause (g); or
(c) business facilitator or a business correspondent to an insurance company in a rural area;
Carrying out an intermediate production process as job work in relation to cultivation of plants and
rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other
similar products or agricultural produce;
Services by way of loading, unloading, packing, storage or warehousing of rice;
Services by way of right to admission to, –
(i) circus, dance, or theatrical performance including drama or ballet;
(ii) award function, concert, pageant, musical performance or any sporting event other than a recognized
sporting event;
(iii) recognised sporting event;
where the consideration for admission is not more than Rs 250 per person

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Classification Scheme for Services under GST
GST
Dated:- 20-5-2017

PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES
Heading & Group
Service Code (Tariff)
Service Description
Section 5 : Construction Services
Heading No.9954
Construction services
Group 99541
Construction services of buildings
995411
Construction services of single dwelling or multi dewlling or multi-storied residential buildings
995412
Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
995413
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
995414
Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar build

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services of local water & sewage pipelines, electricity and communication cables & related works
995425
General construction services of mines and industrial plants
995426
General Construction services of Power Plants and its related infrastructure
995427
General construction services of outdoor sport and recreation facilities
995428
General construction services of other civil engineering works n.e.c.
995429
Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
Group 99543
Site preparation services
995431
Demolition services
995432
Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
995433
Excavating and earthmoving services
995434
Water well drilling services and septic system installation services
995435
Other site preparation services n.e.c

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995458
Other special trade construction services n.e.c.
995459
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99546
Installation services
995461
Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
995462
Water plumbing and drain laying services
995463
Heating, ventilation and air conditioning equipment installation services
995464
Gas fitting installation services
995465
Insulation services
995466
Lift and escalator installation services
995468
Other installation services n.e.c.
995469
Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
Group 99547
Building completion and finishing services
995471
Glazing services
995472
Plastering services
995473
Painting services
995474
Floor and wall tiling services
995475
Other

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nd vacation camp services
Group 99632
Other accommodation services
996321
Room or unit accommodation services for students in student residences
996322
Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
996329
Other room or unit accommodation services n.e.c.
Group 99633
Food, edible preparations, alchoholic & non-alchocholic beverages serving services
996331
Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
996332
Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
996333
Services provided in Canteen and other similar establishments
996334
Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
996335
Catering services in trains, flights etc.
996336
Preparation and/or supply services of food, edible preparations, alchoholic & non-al

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ces of passengers through Rail network by Railways, Metro etc
996422
Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
996423
Taxi services including radio taxi & other similar services
996424
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
996425
Domestic/International Scheduled Air transport services of passengers
996426
Domestic/international non-scheduled air transport services of Passengers
996427
Space transport services of passengers
996429
Other long-distance transportation services of passengers n.e.c.
Heading No. 9965
Goods Transport Services
Group 99651
Land transport services of Goods
996511
Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.
99

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coaches, cars, trucks and other motor vehicles, with or without operator
996602
Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
996609
Rental services of other transport vehicles n.e.c. with or without operator
Heading No.9967
Supporting services in transport
Group 99671
Cargo handling services
996711
Container handling services
996712
Customs House Agent services
996713
Clearing and forwarding services
996719
Other cargo and baggage handling services
Group 99672
Storage and warehousing services
996721
Refrigerated storage services
996722
Bulk liquid or gas storage services
996729
Other storage and warehousing services
Group 99673
Supporting services for railway transport
996731
Railway pushing or towing services
996739
Other supporting services for railway transport n.e.c.
Group 996

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e transport
Group 99679
Other supporting transport services
996791
Goods transport agency services for road transport
996792
Goods transport agency services for other modes of transport
996793
Other goods transport services
996799
Other supporting transport services n.e.c
Heading No. 9968
Postal and courier services
Group 99681
Postal and courier services
996811
Postal services including post office counter services, mail box rental services.
996812
Courier services
996813
Local delivery services
996819
Other Delivery Services n.e.c
Heading No. 9969
Electricity, gas, water and other distribution services
Group 99691
Electricity and gas distribution services
996911
Electricity transmission services
996912
Electricity distribution services
996913
Gas distribution services
Group 99692
Water distribution and other services
996921
Water distribution services
996922
Services involving distribution of steam, hot water and air conditioning supply etc.
996

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services & Travel insurance services
997137
Other property insurance services
997139
Other non-life insurance services (excluding reinsurance services)
Group 99714
Reinsurance services
997141
Life reinsurance services
997142
Accident and health reinsurance services
997143
Motor vehicle reinsurance services
997144
Marine, aviation and other transport reinsurance ser
997145
services
997146
Freight reinsurance services
997147
Other property reinsurance services
997149
Other non-life reinsurance services
Group 99715
Services auxiliary to financial services (other than to insurance and pensions)
997151
Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
997152
Brokerage and related securities and commodities services including commodity exchange services
997153
Portfolio management services except pension funds
997154
Trust and custody services
997155
Services related to the administrat

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erty
997213
Trade services of buildings
997214
Trade services of time-share properties
997215
Trade services of vacant and subdivided land
Group 99722
Real estate services on a fee/commission basis or contract basis
997221
Property management services on a fee/commission basis or contract basis
997222
Building sales on a fee/commission basis or contract basis
997223
Land sales on a fee/commission basis or contract basis
997224
Real estate appraisal services on a fee/commission basis or contract basis
Heading no.9973
Leasing or rental services with or without operator
Group 99731
Leasing or rental services concerning machinery and equipment with or without operator
997311
Leasing or rental services concerning transport equipments including containers, with or without operator
997312
Leasing or rental services concerning agricultural machinery and equipment with or without operator
997313
Leasing or rental services concerning construction machinery and equipment

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ing household linen.
997326
Leasing or rental services concerning textiles, clothing and footwear.
997327
Leasing or rental services concerning do-it-yourself machinery and equipment
997329
Leasing or rental services concerning other goods
Group 99733
Licensing services for the right to use intellectual property and similar products
997331
Licensing services for the right to use computer software and databases.
997332
Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
997333
Licensing services for the right to reproduce original art works
997334
Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
997335
Licensing services for the right to use R&D products
997336
Licensing services for the right to use trademarks and franchises
997337
Licensing services for the right to use minerals including its exploration and evaluation
997338
Licensing serv

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research services.
998130
Interdisciplinary research and experimental development services.
Group 99814
Research and development originals
998141
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
998145
Research and development originals in other fields n.e.c.
Heading no. 9982
Legal and accounting services
Group 99821
Legal services
998211
Legal advisory and representation services concerning criminal law.
998212
Legal advisory and representation services concerning other fields of law.
998213
Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.
998214
Legal documentation and certification services concerning other documents.
998215
Arbitration and conciliation services
998216
Other legal services n.e.c.

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rvices
998315
Hosting and information technology (IT) infrastructure provisioning services
998316
IT infrastructure and network management services
998319
Other information technology services n.e.c
Group 99832
Architectural services, urban and land planning and landscape architectural services
998321
Architectural advisory services
998322
Architectural services for residential building projects
998323
Architectural services for non-residential building projects
998324
Historical restoration architectural services
998325
Urban planning services
998326
Rural land planning services
998327
Project site master planning services
998328
Landscape architectural services and advisory services
Group 99833
Engineering services
998331
Engineering advisory services
998332
Engineering services for building projects
998333
Engineering services for industrial and manufacturing projects
998334
Engineering services for transportation projects
998335
Engineering servi

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59
Other veterinary services n.e.c.
Group 99836
Advertising services and provision of advertising space or time.
998361
Advertising Services
998362
Purchase or sale of advertising space or time, on commission
998363
Sale of advertising space in print media (except on commission)
998364
Sale of TV and radio advertising time
998365
Sale of Internet advertising space
998366
Sale of other advertising space or time (except on commission)
Group 99837
Market research and public opinion polling services
998371
Market research services
998372
Public opinion polling services
Group 99838
Photography & Videography and their processing services
998381
Portrait photography services
998382
Advertising and related photography services
998383
Event photography and event videography services
998384
Specialty photography services
998385
Restoration and retouching services of photography
998386
Photographic & videographic processing services
998387
Other Photography &

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roup 99842
Internet telecommunications services
998421
Internet backbone services
998422
Internet access services in wired and wireless mode.
998423
Fax, telephony over the Internet
998424
Audio conferencing and video conferencing over the Internet
998429
Other Internet telecommunications services n.e.c.
Group 99843
On-line content services
998431
On-line text based information such as online books, newpapers, periodicals, directories etc
998432
On-line audio content
998433
On-line video content
998434
Software downloads
998439
Other on-line contents n.e.c.
Group 99844
News agency services
998441
News agency services to newspapers and periodicals
998442
Services of independent journalists and press photographers
998443
News agency services to audiovisual media
Group 99845
Library and archive services
998451
Library services
998452
Operation services of public archives including digital archives
998453
Operation services of historical archives incl

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3
Security systems services
998524
Armoured car services
998525
Guard services
998526
Training of guard dogs
998527
Polygraph services
998528
Fingerprinting services
998529
Other security services n.e.c.
Group 99853
Cleaning services
998531
Disinfecting and exterminating services
998532
Window cleaning services
998533
General cleaning services
998534
Specialized cleaning services for reservoirs and tanks
998535
Sterilization of objects or premises (operating rooms)
998536
Furnace and chimney cleaning services
998537
Exterior cleaning of buildings of all types
998538
Cleaning of transportation equipment
998539
Other cleaning services n.e.c.
Group 99854
Packaging services
998540
Packaging services of goods for others
998541
Parcel packing and gift wrapping
998542
Coin and currency packing services
998549
Other packaging services n.e.c
Group 99855
Travel arrangement, tour operator and related services
998551
Reservation services for transport

= = = = = = = =

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e.c.
998599
Other support services n.e.c.
Heading no.9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861
Support services to agriculture, hunting, forestry and fishing
998611
Support services to crop production
998612
Animal husbandry services
998613
Support services to hunting
998614
Support services to forestry and logging
998615
Support services to fishing
998619
Other support services to agriculture, hunting, forestry and fishing
Group 99862
Support services to mining
998621
Support services to oil and gas extraction
998622
Support services to other mining n.e.c.
Group 99863
Support services to electricity, gas and water distribution
998631
Support services to electricity transmission and distribution
998632
Support services to gas distribution
998633
Support services to water distribution
998634
Support services to Distribution services of steam, hot water and air-conditioning supply
Heading no. 998

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22
Repair services of watches, clocks and jewellery
998723
Repair services of garments and household textiles
998724
Repair services of furniture
998725
Repair services of bicycles
998726
Maintenance and repair services of musical instruments
998727
Repair services for photographic equipment and cameras
998729
Maintenance and repair services of other goods n.e.c.
Group 99873
Installation services (other than construction)
998731
Installation services of fabricated metal products, except machinery and equipment.
998732
Installation services of industrial, manufacturing and service industry machinery and equipment.
998733
Installation services of office and accounting machinery and computers
998734
Installation services of radio, television and communications equipment and apparatus.
998735
Installation services of professional medical machinery and equipment, and precision and optical instruments.
998736
Installation services of electrical machinery and appara

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facturing services
Group 99884
Petroleum, chemical and pharmaceutical product manufacturing services
998841
Coke and refined petroleum product manufacturing services
998842
Chemical product manufacturing services
998843
Pharmaceutical product manufacturing services
Group 99885
Rubber, plastic and other non-metallic mineral product manufacturing service
998851
Rubber and plastic product manufacturing services
998852
Plastic product manufacturing services
998853
Other non-metallic mineral product manufacturing services
Group 99886
Basic metal manufacturing services
998860
Basic metal manufacturing services
Group 99887
Fabricated metal product, machinery and equipment manufacturing services
998871
Structural metal product, tank, reservoir and steam generator manufacturing services
998872
Weapon and ammunition manufacturing services
998873
Other fabricated metal product manufacturing and metal treatment services
998874
Computer, electronic and optical product

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911
Publishing, on a fee or contract basis
998912
Printing and reproduction services of recorded media, on a fee or contract basis
Group 99892
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998920
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
Group 99893
Casting, forging, stamping and similar metal manufacturing services
998931
Iron and steel casting services
998932
Non-ferrous metal casting services
998933
Metal forging, pressing, stamping, roll forming and powder metallurgy services
Group 99894
Materials recovery (recycling) services, on a fee or contract basis
998941
Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
Section 9 : Community, Social & Personal Services and other miscellaneous services
Heading No. 9991
Public administration and other services provided to th

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ntion or rehabilitation of criminals.
999129
Public administrative services related to other public order and safety affairs n.e.c.
Group 99913
Administrative services related to compulsory social security schemes.
999131
Administrative services related to sickness, maternity or temporary disablement benefit schemes.
999132
Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
999133
Administrative services related to unemployment compensation benefit schemes
999134
Administrative services related to family and child allowance programmes
Heading no. 9992
Education services
Group 99921
Pre-primary education services
999210
Pre-primary education services
Group 99922
Primary education services
999220
Primary education services
Group 99923
Secondary Education Services
999231
Secondary education services, general
999232
Secondary education services, technic

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services
999316
Medical Laboratory and Diagnostic-imaging services
999317
Blood, sperm and organ bank services
999319
Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
Group 99932
Residential care services for the elderly and disabled
999321
Residential health-care services other than by hospitals
999322
Residential care services for the elderly and persons with disabilities
Group 99933
Other social services with accommodation
999331
Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
999332
Other social services with accommodation for children
999333
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334
Other social services with accommodation for adults
Group 99934
Social services without accommodation for the elderly and disabled
999341
Vocational rehabilitation services
999349

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nd storage services
999432
Hazardous waste treatment and disposal services
999433
Non-hazardous waste treatment and disposal services
Group 99944
Remediation services
999441
Site remediation and clean-up services
999442
Containment, control and monitoring services and other site remediation services
999443
Building remediation services
999449
Other remediation services n.e.c.
Group 99945
Sanitation and similar services
999451
Sweeping and snow removal services
999459
Other sanitation services n.e.c.
Group 99949
Others
999490
Other environmental protection services n.e.c.
Heading no.9995
Services of membership organizations
Group 99951
Services furnished by business, employers and professional organizations Services
999511
Services furnished by business and employers organizations
999512
Services furnished by professional organizations
Group 99952
Services furnished by trade unions
999520
Services furnished by trade unions
Group 99959
Services furni

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erforming arts event promotion and organization services
999622
Performing arts event production and presentation services
999623
Performing arts facility operation services
999629
Other performing arts and live entertainment services n.e.c.
Group 99963
Services of performing and other artists
999631
Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
999632
Services of authors, composers, sculptors and other artists, except performing artists
999633
Original works of authors, composers and other artists except performing artists, painters and sculptors
Group 99964
Museum and preservation services
999641
Museum and preservation services of historical sites and buildings
999642
Botanical, zoological and nature reserve services
Group 99965
Sports and recreational sports services
999651
Sports and recreational sports event promotion and organization services
999652
Sports and recreational

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ressing and barbers services
999722
Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services
999723
Physical well-being services including health club & fitness centre
999729
Other beauty treatment services n.e.c.
Group 99973
Funeral, cremation and undertaking services
999731
Cemeteries and cremation services
999732
Undertaking services
Group 99979
Other miscellaneous services
999791
Services involving commercial use or exploitation of any event
999792
Agreeing to do an act
999793
Agreeing to refrain from doing an act
999794
Agreeing to tolerate an act
999795
Conduct of religious ceremonies/rituals by persons
999799
Other services n.e.c.
Heading No. 9998
Domestic services
Group 99980
Domestic services
999800
Domestic services both part time & full time
Heading No. 9999
Services provided by extraterritorial organizations and bodies.
Group 99990
Services provided by extraterritorial organizations and bodies.
999900

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SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
GST
Dated:- 20-5-2017

The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%. The list of services that will be under reverse charge as approved by the GST Council is given below. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.
Download PDF file
 
Original proposed list
 
 Sl. No.
Service
Provider of service
Percentage of service tax payable by service provider
Recipient of Service
Percentage of service tax payable by any person other t

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ership firm whether registered or not under any law including association of persons.
(g) Casual taxable person
100%
3.
Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly
An individual advocate or firm of advocates
Nil
Any business entity.
100%
4.
Services provided or agreed to be provided by an arbitral tribunal
An arbitral tribunal
Nil
Any business entity.
100%
5.
Sponsorship services
Any person
Nil
Anybody corporate or partnership firm.
100%
6.
Services provided or agreed to be provided by Government or local authority excluding,-
(1) renting of immovable property, and
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(i

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tory
 
Nil
Importer as defined under clause (26) of section 2 of the Customs Act, 1962.
100%
12.
Transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works
Author or music composer, photographer, artist, etc
NIL
Publisher, Music company, Producer
100%
13
Radio taxi or Passenger Transport Services provided through electronic commerce operator
Taxi driver or Rent a cab operator
Nil
Any person
100% by Electronic Commerce Operator
=============
Document 1
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu &
Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%. The list of services that will
be under reverse charge as approved by the GST Council

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Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

reed to Goods
be provided by a goods Transport
transport agency (GTA) in Agency (GTA)
respect
of transportation of
goods by road
Nil
1
(a) any factory registered under
or governed by the Factories
Act, 1948;
(b) any society registered under
the Societies Registration Act,
1860 or under any other law
for the time being in force in
100%
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Percentage
of service
Percentage of
service tax
payable by any
S1.
No.
Provider
Service
of service
tax payable
by service
Recipient of Service
provider
any part of India;
(c) any co-operative
society
established by or under any
law;
(d) any person registered under
CGST/SGST/UTGST Act;
(e) any body corporate
established, by or under any
law; or
(f) any partnership firm whether
registered or not under any
law including association of
persons.
(g) Casual taxable person
person other
than the
service provider
3.
Services provided or agreed to An individua

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an
Government;
services in relation to an
aircraft or a vessel,
inside or outside the
precincts of a port or an
airport;
Government
or
local
authority
Nil
3
Any business entity.
100%
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Percentage
of service
Percentage of
service tax
payable by any
S1.
No.
Service
7.
8.
9.
Provider
of service
tax payable
by service
provider
Recipient of Service
person other
than the
service provider
transport of goods or
passengers.
Services provided or agreed to
be provided by a director of a
company or a body corporate
to the said company or the
body corporate;
A director of a
company or a
body
corporate
Nil
Services provided or agreed to An insurance
be provided by an insurance agent
on insurance business
agent to any person carrying
Services provided or agreed to A
be provided by a recovery agent
agent to a banking company
or a financial institution or a
non-banking
financial
company
10.

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Gst percent for services
Query (Issue) Started By: – Sundar C Dated:- 20-5-2017 Last Reply Date:- 20-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear sir
A Person sitting in india who is rendering services to companies outside India. They don't have establishment in India.The person creates business oppurtunies for them . Transaction happens between
Indian customer and outside Indian companies. For the service rendered, the companies will pay fee for the person . Wheth

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