Notification regarding the rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017
F.12(56)FD/Tax/2017-Pt-I-49 Dated:- 29-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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Document 1
GOVERNMENT OF RAJASTHAN ·
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 29, 2017
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of
section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Rajasthan
Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the
recommendations of the Council, and on being satisfied that it is necessary in the public interest
so to do, hereby notifies that the State tax, on the intra-State supply of services of description as
specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme
of classification of services as specified in column (
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9
9
(iii) construction services other than (i) and
(ii) above.
9
4
Section 6
Distributive
Trade
Services;
Accommodation, Food and
Beverage
Service; Transport Services; Gas and
Electricity Distribution Services
5 Heading 9961 Services in wholesale trade.
Explanation-This service does not include
sale or purchase of goods but includes:
Services of
commission
1
9
agents,
teah
6
7
commodity brokers, and auctioneers and
all other traders who negotiate whole sale
commercial transactions between buyers
and sellers, for a fee or commission'
Services of electronic whole sale agents
and brokers,
Services of whole sale auctioning houses.
Heading 9962 Services in retail trade.
Heading 9963
(Accommodation,
food and beverage
services)
Explanation- This service does not include
sale or purchase of goods
(i) Supply, by way of or as part of any service
or in any other manner whatsoever, of goods,
being food or any other article for human
consumption or drink,
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(iii) Supply, by way of or as part of any
service or in any other manner whatsoever, of
goods, being food or any other article for
human consumption or any drink, where such
supply or service is for cash, deferred
payment or other valuable consideration,
provided by a restaurant, eating joint
including mess, canteen, having licence or
permit or by whatever name called to serve
alcoholic liquor for human consumption.
(iv) Supply, by way of or as part of any
service or in any other manner whatsoever, of
goods, being food or any other article for
2
9
9
6
track
9
6
human consumption or any drink, where such
supply or service is for cash, deferred
payment or other valuable consideration,
provided by a restaurant, eating joint
including mess, canteen, having the facility of
air-conditioning or central air-heating in any
part of the establishment, at any time during
the year.
(v) Supply, by way of or as part of any
service or in any other manner whatsoever in
o
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, including but not limited to food or
any other article for human consumption or
any drink (whether or not alcoholic liquor for
human consumption), where such supply or
service is for cash, deferred payment or other
valuable consideration, in a premises
(including hotel, convention center, club,
pandal, shamiana or any other place, specially
arranged for organising a function) together
with renting of such premises.
(viii) Accommodation in hotels including five
star hotels, inns, guest houses, clubs,
campsites or other commercial places meant
for residential or lodging purposes having
declared tariff of a unit of accommodation of
seven thousand and five hundred rupees and
9
9
9
14
3
8
Heading 9964
(Passenger
transport
services)
”
above per unit per day or equivalent.
Explanation.-“declared tariff includes
charges for all amenities provided in the unit
of accommodation (given on rent for stay)
like furniture, air conditioner, refrigerators or
any other a
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cking
using Global Positioning System (GPS) or
General Packet Radio Service (GPRS).
(iii) Transport of passengers, with or without
accompanied belongings, by air in economy
class.
2.5
2.5
2.5
credit of input tax
charged in respect
of goods used in
supplying the
service is not
utilised for paying
central tax or
integrated tax on
the supply of the
service
Provided that
credit of input tax
charged on goods
or services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
that
Provided
credit of input tax
charged on goods
used in supplying
the service has not
been taken
[Please refer to
Explanation
(iv)]
no.
4
(iv) Transport of passengers, with or without
accompanied belongings, by air, embarking
from or terminating in a Regional
Connectivity Scheme Airport, as notified by
the Ministry of Civil Aviation.
(v) Transport of passengers by air, with or
without accompanied belongings, in other
than economy class.
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including bulk
(iii) Services of goods transport agency
5
2.5
carriers
and
tankers) used
in
supplying
the
2.5
Bah
service has not
been taken
[Please refer to
Explanation
(iv)]
Provided
no.
that
(GTA) in relation to transportation of goods
(including used household goods for personal
use).
Explanation.- “goods transport agency”
means any person who provides service in
relation to transport of goods by road and
issues consignment note, by whatever name
called.
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(iv) Transport of goods in containers by rail
by any person other than Indian Railways.
6
(v) Goods transport services other than (i),.
(ii), (iii) and (iv) above.
9
10
(Rental
Heading 9966 (i) Renting of motorcab where the cost of fuel
is included in the consideration charged from
Provided
that
services of the service recipient.
credit of input
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services; and rental and leasing services.
(i) Services provided by a foreman of a chit
fund in relation to chit.
Explanation.-
(a) “chit” means a transaction whether called
chit, chit fund, chitty, kuri, or by whatever
name by or under which a person enters into
an agreement with a specified number of
6
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
Provided
that
credit of input tax
charged on goods
6
used in supplying
the service has not
Sah
been taken
[Please refer to
persons that every one of them shall
subscribe a certain sum of money (or a
certain quantity of grain instead) by way of
periodical instalments over a definite period
and that each subscriber shall, in his turn, as
determined by lot or by auction or by tender
or in such other manner as may be specified
in the chit agreement, be entitled to a prize
amount;
(b) “foreman of a chit fund” shall have the
same meaning as is assigned to
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c series,
each flight being open to use by members of
the public;
(c) “scheduled air cargo service” means air
7
Same rate
of central
tax as on
supply of
like goods
involving
transfer of
title in
goods
Same rate
of central
tax as on
supply of
like goods
involving
transfer of
title in
goods
2.5
Explanation
no.
(iv)]
Provided that
credit of input tax
charged on goods
used in supplying
the service has not
been taken
[Please refer to
Explanation
(iv)]
по.
16
Heading 9972
17
Heading 9973
(Leasing
or
rental services,
with or without
operator)
transportation of cargo or mail on a scheduled
basis according to a published time table or
with flights so regular or frequent that they
constitute a recognisably systematic series,
not open to use by passengers.
(v) Financial and related services other than
(i), (ii), (iii), and (iv) above.
Real estate services.
(i) Temporary or permanent transfer or
permitting the use or enjoyment of
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r transport service undertaken between
the same two or more places operated
8
9
9
9
Same rate
of central
tax as on
supply of
like goods
involving
transfer of
title in
goods
Same rate
of central
tax as on
supply of
like goods
involving
transfer of
title in
goods
1
that
Provided
credit of input tax
charged on goods
2.5
used in supplying
the service has not
been taken
[Please refer to
Explanation
(iv)]
Bah
no.
according to a published time table or with
flights so regular or frequent that they
constitute a recognisable systematic series,
each flight being open to use by members of
the public;
(c) “scheduled air cargo service” means air
transportation of cargo or mail on a scheduled
basis according to a published time table or
with flights so regular or frequent that they
constitute a recognisably systematic series,
not open to use by passengers.
(vi) Leasing or rental services, with or
without operator, other than (i), (ii), (iii), (iv)
a
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1. Provided that
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
2. The bill issued
for supply of this
service indicates
that it is inclusive
of charges of
accommodation
and transportation
24
Heading 9986
(ii) Support services other than (i) above
(i) Support services to agriculture, forestry,
fishing, animal husbandry.
to
Explanation. “Support services
agriculture, forestry, fishing, animal
husbandry”
mean
(i) 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
(a) agricultural operations directly related
to production of any agricultural produce
including cultivation, harvesting,
threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an
agricultural farm includi
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ing,
packing, labelling of fruits and vegetables
which do not change or alter the essential
characteristics of the said fruits
vegetables.
or
(iii) 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.
(ii) Support services to mining, electricity,
gas and water distribution.
Heading 9987 Maintenance, repair and installation (except
Heading 9988
(Manufacturing
on
services
physical inputs
(goods) owned
by others)
construction) services.
(i) Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made
fibres) and textile fabrics;
(c) Cut and polished diamonds; precious
and semi-precious stones; or plain and
studded jewellery of gold and other
precious metals, falling under Chapter
71 in the First Schedule to
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), to produce polymers such
as cellulose acetate or alginates.
(ii) Manufacturing services on physical inputs
(goods) owned by others, other than (i)
above.
27 Heading 9989 Other manufacturing services; publishing,
28 Section 9
29
29
printing and reproduction services; materials
recovery services.
Community, Social and Personal Services
and other miscellaneous services
Heading 9991 Public administration and other services
provided to the community as a whole;
compulsory social security services.
Education services.
9
9
9.
99
9
9
9
Sewage and waste collection, treatment and
disposal and other environmental protection
services.
30 Heading 9992
31
Heading 9993
Human health and social care services.
32
Heading 9994
33
Heading 9995
34
Heading 9996
(Recreational,
cultural and
sporting
services)
Services of membership organisations.
(i) Services by way of admission or access to
circus, Indian classical dance including folk
dance, theatrical performa
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bodies.
extraterritorial
2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3
of the Table above, involving transfer of property in land or undivided share of land, as the case
may be, the value of supply of service and goods portion in such supply shall be equivalent to
the total amount charged for such supply less the value of land or undivided share of land, as the
case may be, and the value of land or undivided share of land, as the case may be, in such supply
shall be deemed to be one third of the total amount charged for such supply.
Explanation. For the purposes of paragraph 2, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be.
3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the
Official Gazette by the organising State, whichever is higher, in case
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has not
been taken, it shall mean that,-
(a) credit of input tax charged on goods or services used exclusively in supplying
such service has not been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such
service and partly for effecting other supplies eligible for input tax credits, is
reversed as if supply of such service is an exempt supply and attracts provisions
of sub-section (2) of section 17 of the Central Goods and Services Tax Act,
2017 and the rules made thereunder.
(v) “information technology software” means any representation of instructions, data,
sound or image, including source code and object code, recorded in a machine readable
form, and capable of being manipulated or providing interactivity to a user, by means
of a computer or an automatic data processing machine or any other device or
equipment.
(vi) “agricultural extension” means application of scientific research and knowledge to
agricultural practices throug
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Heading 9954
4
Group 99541
5
995411
6
995412
7
8
9
995413
995414
995415
995416
995423
Construction Services
Construction services
Construction services of buildings
Construction services of single dwelling or multi dwelling or multi-
storied residential buildings
Construction services of other residential buildings such as old age
homes, homeless shelters, hostels and the like
Construction services of industrial buildings such as buildings used
for production activities (used for assembly line activities),
workshops, storage buildings and other similar industrial buildings
Construction services of commercial buildings such as office
buildings, exhibition and marriage halls, malls, hotels, restaurants,
airports, rail or road terminals, parking garages, petrol and service
stations, theatres and other similar buildings
Construction services of other non-residential buildings such as
educational institutions, hospitals, clinics including veterinary clinics,
r
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8
995439
29
Group 99544
30
995441
31
995442
32
995443
33
995444
34
995449
35
Group 99545
995428
General construction services of local water and sewage pipelines,
electricity and communication cables and related works
General construction services of mines and industrial plants
General Construction services of Power Plants and its related
infrastructure
General construction services of outdoor sport and recreation
facilities
General construction services of other civil engineering works
nowhere else classified
Services involving repair, alterations, additions, replacements,
renovation, maintenance or remodeling of the constructions covered
above
Site preparation services
Demolition services
Site formation and clearance services including preparation services
to make sites ready for subsequent construction work, test drilling
and boring and core extraction, digging of trenches
Excavating and earthmoving services
Water well drilling services and septic
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ervices
41
995456
Masonry services
42
995457
43
995458
44
995459
45
Group 99546
46
995461
47
995462
48
995463
49
995464
50
995465
51
995466
52
995468
Scaffolding services
Other special trade construction services nowhere else classified
Services involving repair, alterations, additions, replacements,
maintenance of the constructions covered above
Installation services
Electrical installation services including Electrical wiring and fitting
services, fire alarm installation services, burglar alarm system
installation services
Water plumbing and drain laying services
Heating, ventilation and air conditioning equipment installation
services
Gas fitting installation services
Insulation services
Lift and escalator installation services
Other installation services nowhere else classified
15
53
995469
54
Group 99547
Services involving repair, alterations, additions, replacements,
maintenance of the installations covered above
Building completion
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s and Electricity
Distribution Services
Services in wholesale trade
Services provided for a fee or commission or on contract basis on
wholesale trade
Services in retail trade
Services provided for a fee or commission or on contract basis on
retail trade
Accommodation, food and beverage services
Accommodation services
Room or unit accommodation services provided by Hotels, Inn, Guest
House, Club and the like
Camp site services
Recreational and vacation camp services
Other accommodation services
Room or unit accommodation services for students in student
residences
Room or unit accommodation services provided by Hostels, Camps,
Paying Guest and the like
Other room or unit accommodation services nowhere else classified
Food, edible preparations, alcoholic and non-alcoholic beverages
serving services
Services provided by restaurants, cafes and similar eating facilities
including takeaway services, room services and door delivery of food
Services provided by Hotels,
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services of
passengers
Local land transport services of passengers by railways, metro,
monorail, bus, tramway, autos, three wheelers, scooters and other
motor vehicles
Taxi services including radio taxi and other similar services
Non-scheduled local bus and coach charter services
Other land transportation services of passengers
Local water transport services of passengers by ferries, cruises and
the like
Sightseeing transportation services by rail, land, water and air
Other local transportation services of passengers nowhere else
classified
Long-distance transport services of passengers
Long-distance transport services of passengers through rail network
by railways, metro and the like
Long-distance transport services of passengers through road by bus,
car, non-scheduled long distance bus and coach services, stage
carriage and the like
Taxi services including radio taxi and other similar services
Coastal and transoceanic (overseas) water transport services of
passen
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ter transport services of goods
by refrigerator vessels, tankers, bulk cargo vessels, container ships
and the like
Inland water transport services of goods by refrigerator vessels,
tankers and other vessels
Air and space transport services of goods
Air transport services of letters and parcels and other goods
Space transport services of freight
Rental services of transport vehicles with or without operators
Rental services of transport vehicles with or without operators
17
Sain
110
996512
111
996513
112
996519
113
Group 99652
114
996521
115
996522
116
Group 99653
117
996531
118
996532
119 Heading 9966
120
Group 99660
121
996601
122
123
996603
124
996609
125 Heading 9967
126
Group 99671
127
996711
996602
Rental services of road vehicles including buses, coaches, cars, trucks
and other motor vehicles, with or without operator
‘Rental services of water vessels including passenger vessels, freight
vessels and the like with or without o
= = = = = = = =
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services for railway transport nowhere else
classified
Supporting services for road transport
Operation services of national highways, state highways,
expressways, roads and streets; bridges and tunnel operation services
Parking lot services
Towing services for commercial and private vehicles
Other supporting services for road transport nowhere else classified
Supporting services for water transport (coastal, transoceanic
and inland waterways)
Port and waterway operation services (excluding cargo handling)
such as operation services of ports, docks, light houses, light ships
and the like
Pilotage and berthing services
Vessel salvage and refloating services
Other supporting services for water transport nowhere else classified
Supporting services for air or space transport
Airport operation services (excluding cargo handling)
151
996762
Air traffic control services
152
996763
Other supporting services for air transport
153
996764
Supporting services for space tr
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n services
Electricity transmission services
Electricity distribution services
Water distribution and other services
Water distribution services
Services involving distribution of steam, hot water and air
conditioning supply and the like
Other similar services
Financial and related services; real estate services; and rental
and leasing services
Financial and related services
Financial services (except investment banking, insurance services
and pension services)
Central banking services
Deposit services
Credit-granting services including stand-by commitment, guarantees
and securities
Financial leasing services
181
997119
Other financial services (except investment banking, insurance
services and pension services)
182
Group 99712
Investment banking services
183
997120
Investment banking services
184
Group 99713
185
997131
Insurance and pension services (excluding reinsurance services)
pension services
186
997132
187
997133
Life insurance services (ex
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8
997157
Foreign exchange services
19
Services related to the administration of financial markets
Sah
Services auxiliary to financial services (other than to insurance
and pensions)
Services related to investment banking such as mergers and
acquisition services, corporate finance and venture capital services
Brokerage and related securities and commodities services including
commodity exchange services
|-
209
997158
210
997159
211
Group 99716
Financial transactions processing and clearing house services
Other services auxiliary to financial services
Services auxiliary to insurance and pensions
212
997161
213
997162
Services auxiliary to insurance and pensions
Insurance claims adjustment services
214
997163
Actuarial services
215
997164
216
997169
217
Group 99717
218
997171
219
997172
220
Heading 9972
221
Group 99721
222
997211
223
224
225
226
997215
227
Group 99722
228
229
230
231
997221
997222
997223
997224
232
Heading 997
= = = = = = = =
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= = = = = = = =
ee or commission basis or on
contract basis
Leasing or rental services with or without operator
Leasing or rental services concerning machinery and equipment
with or without operator
Leasing or rental services concerning transport equipments including
containers, with or without operator
235
997312
Leasing or rental services concerning agricultural machinery and
equipment with or without operator
236
997313
Leasing or rental services concerning construction machinery and
equipment with or without operator
237
997314
Leasing or rental services concerning office machinery and
equipment (except computers) with or without operator
238
997315
239
997316
240
997319
241
Group 99732
242
997321
243
997322
Leasing or rental services concerning computers with or without
operators
Leasing or rental services concerning telecommunications equipment
with or without operator
Leasing or rental services concerning other machinery and
equipments with or without operato
= = = = = = = =
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property and
similar products
Licensing services for the right to use computer software and
databases
Licensing services for the right to broadcast and show original films,
sound recordings, radio and television programme and the like
Licensing services for the right to reproduce original art works
Licensing services for the right to reprint and copy manuscripts,
books, journals and periodicals
Licensing services for the right to use research and development
products
Licensing services for the right to use trademarks and franchises
Licensing services for the right to use minerals including its
exploration and evaluation
Licensing services for right to use other natural resources including
telecommunication spectrum
259
997339
Licensing services for the right to use other intellectual property
products and other resources nowhere else classified
260
Section 8
261
Heading 9981
262
Group 99811
263
264
998111
998112
265
998113
266
998114
267
Group 99812
= = = = = = = =
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= = = = = = = =
t originals in agriculture
Research and development originals in biotechnology
276
998144
Research and development originals in computer related sciences
277
998145
278 Heading 9982
279
Group 99821
280
998211
Research and development originals in other fields nowhere else
classified
Legal and accounting services
Legal services
Legal advisory and representation services concerning criminal law
21
24
Great
281
998212
282
283
998214
284
998215
285
998216
286
Group 99822
287
998221
288
998222
289
998223
290
998224
291
Group 99823
292
998231
293
998232
294
Group 99824
295
998240
296
Heading 9983
297
Group 99831
298.
998311
299
998312
300
998313
301
998314
302
998315
303
998316
304
998319
305
Group 99832
306
998321
Architectural advisory services
307
998322
308
998323
309
998324
998213
Legal advisory and representation services concerning other fields of
law
Legal documentation and certification services concern
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= = = = = = = =
lting and support services
Information technology design and development services
Hosting and information technology infrastructure provisioning
services
Information technology infrastructure and network management
services
Other information technology services nowhere else classified
Architectural services, urban and land planning and landscape
architectural services
Architectural services for residential building projects
Architectural services for non-residential building projects
Historical restoration architectural services
310
998325
Urban planning services
311
998326
Rural land planning services
312
998327
Project site master planning services
313
998328
314
Group 99833
Landscape architectural services and advisory services
Engineering services
315
998331
Engineering advisory services
316
998332
Engineering services for building projects
317
318
998334
319
998335
320
998336
321
998337
322
998338
998333 Engineering services for industri
= = = = = = = =
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= = = = = = = =
Other technical and scientific services nowhere else classified
Veterinary services
335
998351
336
998352
337
998359
338
Group 99836
339
.340
341
998361
998362
998363
342
998364
343
998365
344
998366
345
Group 99837
346
998371
347
998372
348
Group 99838
349
998381
350
998382
351
998383.
352
998384
353
998385
354
998386
355
998387
356
Group 99839
357
998391
358
998392
Design originals
359
998393
360
998394
Original compilations of facts or information
361
998395
362
998396
363
998397
364
998399
365
Heading 9984
366
Group 99841
Veterinary services for pet animals
Veterinary services for livestock
Other veterinary services nowhere else classified
Advertising services and provision of advertising space or time
Advertising Services
Purchase or sale of advertising space or time, on commission
Sale of advertising space in print media (except on commission)
Sale of television and radio advertising time
Sale of interne
= = = = = = = =
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= = = = = = = =
es nowhere else
classified
Telecommunications, broadcasting and information supply
services
Telephony and other telecommunications services
367
998411
Carrier services
368
998412
Fixed telephony services
369
998413
Mobile telecommunications services
370
998414
Private network services
371
998415
Data transmission services
23
372
998419
373
Group 99842
374
998421
Internet backbone services
375
998422
376
377
998423
998424
Fax, telephony over the internet
378
998429
379
Group 99843
Other internet telecommunications services nowhere else classified
On-line content services
380
998431
Other telecommunications services including fax services, telex
services nowhere else classified
Internet telecommunications services
Internet access services in wired and wireless mode
Audio conferencing and video conferencing over the internet
On-line text based information such as online books, newspapers,
periodicals, directories and the like
381
998432
= = = = = = = =
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= = = = = = = =
8513
Contract staffing services
405
998514
Home programme distribution services
Support services
Employment services including personnel search, referral service
and labour supply service
Executive or retained personnel search services
Permanent placement services, other than executive search services
Temporary staffing services
406
998515
Long-term staffing (pay rolling) services
407
998516
Temporary staffing-to-permanent placement services
408
998517
409
998519
410
Group 99852
411
998521
Co-employment staffing services
Other employment and labour supply services nowhere else classified
Investigation and security services
Investigation services
412
998522
Security consulting services
413
998523
Security systems services
414
998524
Armoured car services
415
998525
Guard services
416
998526
Training of guard dogs
417
998527
418
998528
419
998529
420
Group 99853
Polygraph services
Fingerprinting services
Other security services nowher
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
tion, cruises and package tours
Reservation services for convention centres, congress centres and
exhibition halls
Reservation services for event tickets, cinema halls, entertainment
and recreational services and other reservation services
Tour operator services
441
998556
Tourist guide services
442
998557
443
998559
444
Group 99859
445
998591
446
998592
447
998593
Telephone-based support services
448
998594
449
998595
450
998596
451
998597
452
998598
Other information services nowhere else classified
453
998599
454
Heading 9986
455
Group 99861
Tourism promotion and visitor information services
Other travel arrangement and related services nowhere else classified
Other support services
Credit reporting and rating services
Collection agency services
Combined office administrative services
Specialised office support services such as duplicating services,
mailing services, document preparation and the like
Events, exhibitions, conventions and
= = = = = = = =
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= = = = = = = =
services to water distribution
25
469
470
Heading 9987
471
Group 99871
472
998711
473
998712
474
998713
475
998714
476
998715
477
998716
478
998717
479
998718
480
998719
481
Group 99872
482
998721
483
484
485
998724
486
998725
Repair services of bicycles
487
998726
488
998727
Repair services for photographic equipment and cameras
489
998729
490
Group 99873
491
998731
492
998732
493
998733
494
998734
495
998735
496
998736
497
998739
498 Heading 9988
998634
Support services to distribution services of steam, hot water and air-
conditioning supply
Maintenance, repair and installation (except construction)
services
Maintenance and repair services of fabricated metal products,
machinery and equipment
Maintenance and repair services of fabricated metal products, except
machinery and equipment
Maintenance and repair services of office and accounting machinery
Maintenance and repair services of computers and peripheral
equi
= = = = = = = =
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= = = = = = = =
d equipment
Installation services of office and accounting machinery and
computers
Installation services of radio, television and communications
equipment and apparatus
Installation services of professional medical machinery and
equipment, and precision and optical instruments
Installation services of electrical machinery and apparatus nowhere
else classified
Installation services of other goods nowhere else classified
Manufacturing services on physical inputs (goods) owned by
others
Food, beverage and tobacco manufacturing services
499
Group 99881
500
998811
Meat processing services
501
998812
Fish processing services
502
998813
Fruit and vegetables processing services
503
998814
504
998815
505
998816
Vegetable and animal oil and fat manufacturing services
Dairy product manufacturing services
Other food product manufacturing services
26
506
998817
Prepared animal feeds manufacturing services
507
998818
Beverage manufacturing services
508
998819
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t
manufacturing service
Rubber and plastic product manufacturing services
Plastic product manufacturing services
Other non-metallic mineral product manufacturing services
Basic metal manufacturing services
Basic metal manufacturing services
Fabricated metal product, machinery and equipment
manufacturing services
Structural metal product, tank, reservoir and steam generator
manufacturing services
Weapon and ammunition manufacturing services
Other fabricated metal product manufacturing and metal treatment
services
Computer, electronic and optical product manufacturing services
Electrical equipment manufacturing services
General-purpose machinery manufacturing services nowhere else
classified
Special-purpose machinery manufacturing services
534
Group 99888
535
998881
536
998882
537
Group 99889
Transport equipment manufacturing services
Motor vehicle and trailer manufacturing services
Other transport equipment manufacturing services
Other manufacturing service
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
999112
Moulding, pressing, stamping, extruding and similar plastic
manufacturing services
Moulding, pressing, stamping, extruding and similar plastic
manufacturing services
Casting, forging, stamping and similar metal manufacturing
services
Iron and steel casting services
Non-ferrous metal casting services
Metal forging, pressing, stamping, roll forming and powder
metallurgy services
Materials recovery (recycling) services, on a fee or contract basis
Metal waste and scrap recovery (recycling) services, on a fee or
contract basis
Non-metal waste and scrap recovery (recycling) services, on a fee or
contract basis
Community, social and personal services and other miscellaneous
services
Public administration and other services provided to the
community as a whole; compulsory social security services
Administrative services of the government
Overall Government public services
Public administrative services related to the provision of educational,
health care, cultur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
safety
affairs nowhere else classified
Administrative services related to compulsory social security
schemes
Administrative services related to sickness, maternity or temporary
disablement benefit schemes
Administrative services related to government employee pension
schemes; old-age disability or survivors' benefit schemes, other than
for government employees
Administrative services related to unemployment compensation
benefit schemes
Administrative services related to family and child allowance
programmes
28
581
Heading 9992
582
Group 99921
583
999210
584
Group 99922
585
999220
Education services
Pre-primary education services.
Pre-primary education services
Primary education services
Primary education services
586
Group 99923
Secondary Education Services
587
999231
Secondary education services, general
588
999232
589
Group 99924
Secondary education services, technical and vocational
Higher education services
590
999241
Higher education serv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mbulance services
Blood, sperm and organ bank services
Nursing and physiotherapeutic services
Medical laboratory and diagnostic-imaging services
612
999319
Other human health services including homeopathy, unani, ayurveda,
naturopathy, acupuncture and the like
613
Group 99932
614
999321
615
999322
616
Group 99933
617
999331
618
999332
619
999333
620
999334
621
Group 99934
622
999341
623
999349
624
Group 99935
625
999351
Residential care services for the elderly and disabled
Residential health-care services other than by hospitals
Residential care services for the elderly and persons with disabilities
Other social services with accommodation
Residential care services for children suffering from mental
retardation, mental health illnesses or substance abuse
Other social services with accommodation for children
Residential care services for adults suffering from mental retardation,
mental health illnesses or substance abuse
Other social services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
clable materials
636
999423
General waste collection services, residential
637
999424
638
Group 99943
General waste collection services, other nowhere else classified
Waste treatment and disposal services
639
999431
640
999432
641
999433
642
Group 99944
643
999441
644
999442
645
999443
646
999449
647
Group 99945
648
999451
649
999459
650 | Group 99949
651
999490
652 Heading 9995
653 || Group 99951
654
999511
655
999512
656
Group 99952
657
999520
Services furnished by trade unions
658
Group 99959
659
999591
660
999592
661
662
999594
663
999595
664
999596
665
999597
666
999598
Home owners associations
667
999599
668 Heading 9996
669
Group 99961
670
999611
671
999612
672
999613
Waste preparation, consolidation and storage services
Hazardous waste treatment and disposal services
Non-hazardous waste treatment and disposal services
Remediation services
Site remediation and clean-up services
Containment, control a
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
sations nowhere else
classified
Recreational, cultural and sporting services
Audiovisual and related services.
Sound recording services
Motion picture, videotape, television and radio programme
production services
Audiovisual post-production services
30
Bal
673
999614
674
999615
675
Group 99962
676
677
999621
999622
678
999623
679
999629
680
Group 99963
681
189
999631
Motion picture, videotape and television programme distribution
services
Motion picture projection services
Performing arts and other live entertainment event presentation
and promotion services
Performing arts event promotion and organisation services
Performing arts event production and presentation services
Performing arts facility operation services
Other performing arts and live entertainment services nowhere else
classified
Services of performing and other artists
Services of performing artists including actors, readers, musicians,
singers, dancers, television personalities,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y services
699
999699
700 Heading 9997
701
Group 99971
702
999711
703
999712
Other amusement and recreational services
Amusement park and similar attraction services
Gambling and betting services including similar online services
Coin-operated amusement machine services
Other recreation and amusement services nowhere else classified
Other services
Washing, cleaning and dyeing services
Coin-operated laundry services
Dry-cleaning services (including fur product cleaning services)
704
999713
Other textile cleaning services
705
999714
Pressing services
706
999715
Dyeing and colouring services
707
999719
708
Group 99972
709
999721
710
999722
711
999723
712
999729
713
Group 99973
714
999731
715
999732
'716
Group 99979
Other washing, cleaning and dyeing services nowhere else classified
Beauty and physical well-being services
Hairdressing and barbers services
Cosmetic treatment (including cosmetic or plastic surgery),
manicuring and pedicurin
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ax/2017-Pt.-I-49]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary to the Government
Copy forwarded to the following for information and necessary action:-
1. Superintendent, Government Central Press, Jaipur along with a soft copy in CD for
publication of this notification in part 4(c) of today's extra ordinary Gazette. It is
requested that 10 copies of this notification may be sent to this Department and 10
copies along with bill may be sent to the Commissioner, Commercial Taxes
Department, Rajasthan, Jaipur. Please ensure that soft copy in CD is same as hard
copy provided to you for publication.
2. Principal Secretary to Hon'ble Chief Minister (Finance Minister).
3. Secretary to the Government of India-cum-ex-officio Secretary to the GST Council,
GST Council Secretariat, New Delhi.
4. Commissioner, State Taxes, Rajasthan, Jaipur.
5. Accountant General, Rajasthan, Jaipur.
6. PS to Principal Secretary, Finance.
7. PS to Principal Secretary, Law.
8. PS to
= = = = = = = =
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= = = = = = = =