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