Heading 9983 (Other professional, technical and business services)
Services – Rates of Tax
GST
21
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
5
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190[(ia) **
*
*]
191[(ii) Other professional, technical and business services other than (i) above and serial number 38 below]
18
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Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
21
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
5
–
107[(ia) Other professional, technical and business services relating to e
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Notes:
As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019, before it was read as,
21
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
5
–
(ii) Other professional, technical and business services other than (i) above and serial number 38 below
18
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Clarification
* Clarification on issue of classification of service of printing of pictures covered under 998386. [ Circular No. 84/03/2019-GST dated 01.01.2019 ]
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Notes:
As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
21
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