Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST
GST
Dated:- 5-2-2024
Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST:
Please see the enclosed notice, published on the CBIC website on 04th Jan 2024, calling for feedback/ suggestions from stakeholders on the Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST. In the said notice, all stakeholders were requested to kindly provide feedback/ suggestions on the annexed draft schedule of GST rates on services latest by 31st January 2024.
It is informed that the last date for submission of feedback/suggestions on the annexed draft schedule of GST rates on services stands extended to 16th February 2024. It is requested that feedback/suggestions may be emailed to js-tru2@gov.in
***
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ted for GST is a 4-digit classification with digits
99 pre-fixed to indicate that these are services. This scheme of classification has been
annexed to the Rate Notification No. 11/2017-CT(R) dated 28.06.2017.
3 In the said Notification, the GST rate schedule specifying the applicable GST rates for
different services does not mention the classification of services at the six digit level.
Therefore, an attempt has been made to harmonize the GST Rate Schedule with the
Classification of Services with a view to promote ease of doing business. The document
annexed with this note (pages 1 to 74) is a self-contained draft schedule of GST rates on
services, in which the service code (6-digit), the description of the service and the applicable
rate, along with the condition applicable, are given together. Also, the numerous conditions
specified in the existing rate notification have been standardized, coded and moved to a
separate table which has made the main body of the notification easier to
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28th June, 2017, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, except as respects things
done or omitted to be done before such supersession, hereby notifies that the central tax, on the intra-State supply
of services of description as specified in column (4) of the Schedule below, falling under Chapter, Section
,Heading or Service Code (Tariff) as specified in column (2) and column (3), shall be levied at the rate as specified
in the corresponding entry in column (5), subject to any of the condition(s) specified in the corresponding entry in
column (6) of the said Schedule:-
Schedule
Chapter,
Section,
S.No.
Heading
Service
Code
Description of the Service
Rate
(Percent)
Condition
or
(Tariff)
Group
(1)
(2)
(3)
(4)
(5)
(6)
1
Chapter
99
All Services
2
Section 5
Construction Services
3
Heading
9954
4
Group
99541
5
995411
Construction services
Construction services of buildings
Construction servi
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hichever is
earlier.
Construction services of commercial apartments
by a promoter in a Residential Real Estate Project,
intended for sale to a buyer, wholly or partly,
except where the entire consideration has been
received after issuance of completion certificate,
where required, by the competent authority or
after its first occupation, whichever is earlier.
Construction of a residential apartment by a
promoter in an ongoing project under any of the
schemes or categories specified below in respect
of which the promoter has exercised option to pay
central tax on construction of apartments at the
rates as specified for this item: –
(i) a civil structure or any other original works
pertaining to a scheme under Jawaharlal Nehru
National Urban Renewal Mission or Rajiv Awaas
Yojana;
(ii) a civil structure or any other original works
pertaining to the “In-situ redevelopment of
existing slums using land as a resource, under the
Housing for All (Urban) Mission/ Pradhan Mantri
Awas Yojana (Urba
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a (Urban)
(vi) a single residential unit otherwise than as a
part of a residential complex;
(vii) low-cost houses up to a carpet area of 60
square metres per house in a housing project
approved by competent authority empowered
under the 'Scheme of Affordable Housing in
Partnership' framed by the Ministry of Housing
and Urban Poverty Alleviation, Government of
India;
(viii) low cost houses up to a carpet area of 60
square metres per house in a housing project
approved by the competent authority under- (1)
the “Affordable Housing in Partnership”
component of the Housing for All (Urban)
Mission/Pradhan MantriAwas Yojana; (2) any
housing scheme of a State Government;
(ix) low-cost houses up to a carpet area of 60
square metres per house in an affordable housing
project which has been given infrastructure status
vide notification of Government of India, in
Ministry of Finance, Department of Economic
Affairs vide F. No. 13/6/2009-INF, dated the 30th
March, 2017;
(x) a residential complex pre
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specified under this entry.
Construction services of single dwelling, multi
dwelling, multi-storied residential buildings, other
residential buildings such as old age homes,
homeless shelters, hostels and the like, other than
services specified at 995411 to 995415.
(i) 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
(ii) 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
(iii) Construction services of other non-residential
buildings such as educational institutions,
hospitals, clinics including veterinary clinics,
religious establishments, courts, prisons, museums
and other similar.
Services by way of house-keeping, such as
plumbing, carpenter
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etc.), communication and electric power
lines (cables); pumping stations and related works;
transformer stations and related works
General construction services of local water and
sewage pipelines, electricity and communication
cables and related works
General construction services of railways, rail
tracks, platforms, bridges, tunnels, electric power
lines, transformer stations and other related works
for railways
General construction services of airports, airfields,
runways, bridges, tunnels, electric power lines,
transformer stations and other related works for
airports
General construction services of waterways, dams,
water mains and lines, irrigation and other
waterworks
Composite supply of works contract as defined in
clause (119) of section 2 of the Central Goods and
Services Tax Act, 2017 and associated services, in
respect of offshore works contract relating to oil
and gas exploration and production (E&P) in the
offshore area beyond 12 nautical miles from the
nearest point of t
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ssembly and erection services of
prefabricated buildings
Installation, assembly and erection services of
other prefabricated structures and constructions
Installation services of all types of street
furniture (such as bus shelters, benches,
telephone booths, public toilets, and the like)
Other assembly and erection services nowhere
else classified
Special trade construction services
34
995449
35
Group
99545
36
995451
Pile driving and foundation services
37
995452
Building framing and roof framing services
38
995453
Roofing and waterproofing services
39
995454
Concrete services
40
995455
Structural steel erection services
41
995456
Masonry services
42
995457
43
995459
Scaffolding services
Other special trade construction services nowhere
else classified
44
Group
99546
Rate
(Percent)
Condition
9
6
9
6
9
6
9
9
9
9
9
9
9
9
Installation services
45
995461
Electrical installation services including Electrical
wiring and fitting services, fire
installation services, burglar alarm system
insta
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ing
9961
63
Group
99611
64
996111
Service; Transport Services; Gas and
Electricity Distribution Services
Services in wholesale trade
65
Heading
9962
Services in wholesale trade
Services provided for a fee or commission or on
contract basis on wholesale trade
Explanation- This service does not include
sale or purchase of goods but includes:
Services of commission agents, 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
â— Services of whole sale auctioning houses
Services in retail trade
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| 7
Chapter,
Section, Service
Description of the Service
Rate
(Percent)
Condition
S.No.
Heading
Code
or
(Tariff)
Group
66
Group
Services in retail trade
99621
67
996211
Services provided for a fee or commission or on
contract basis on retail trade
Explanation- This service does not include
sale or purchase of goods but includ
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r catering', at premises other
than 'specified premises' provided by any person
other than-
(a) suppliers providing 'hotel accommodation' at
2.5
Page |
| 8
S.No.
Chapter,
Section, Service
Heading Code
or
(Tariff)
Group
76
77
78
Description of the Service
Rate
(Percent)
Condition
996333
996334
996339
'specified premises', or
(b) suppliers located in 'specified premises'.
Catering services in trains, flights and the like
It includes:
(i) supply of goods, being food or any other article
for human consumption or any drink, by the
Indian Railways or Indian Railways Catering and
Tourism Corporation Ltd. or their licensees,
whether in trains or at platforms.
(ii) Preparation or supply services of food, edible
preparations, alcoholic and non-alcoholic
beverages to airlines and other transportation
operators
Composite supply of “outdoor catering” together
with renting of premises (including hotel,
convention center, club, pandal, shamiana or any
other place, specially arranged for organis
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r with renting of
premises (including hotel, convention center, club,
pandal, shamiana or any other place, specially
arranged for organising a function) provided by
suppliers providing ‘hotel accommodation' at
2.5
2.5
9
Page |
|
9
Chapter,
Section, Service
S.No.
Heading Code
or
(Tariff)
Group
79
Heading
9964
80
Group
99641
Description of the Service
'specified premises', or suppliers located in
‘specified premises'.
Passenger transport services
Local and sightseeing transportation services of
passengers by land
Rate
(Percent)
Condition
81
996411
Local land transport service of passengers by
Railways
2.5
7
82
996412
Local land transport service of passengers by
metro rail/monorail/tramway
Nil
83
996413
Non-scheduled local bus and coach charter
services
2.5
6
180
8
84
996414
scheduled local bus and coach charter services
2.5
8
6
–
85
996415
86
996416
Taxi-services including radio taxi and other
similar services
Local land transport service of passengers by any
other motor ve
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34
996439
Description of the Service
Scheduled long-distance transport services of
passengers through road by bus and coach services
including stage carriage, contract carriage and the
like
Non-scheduled long-distance transport services of
passengers through road by bus and coach services
including stage carriage, contract carriage and the
like
Long-distance transport service of passengers by
any motor vehicle other than bus including
motorcab, maxicab and radio taxi
Other long distance transport service of
passengers by land nowhere else specified
Long-distance transport service of passengers
by water
2.5
6
2.5
8
8
100
101
Group
99644
102
996441
Coastal water transport service of passengers by
ferries and the like
103
996442
Coastal water transport service of passengers by
cruise ships and the like
9
104
996443
Inland water transport service of passengers by
ferries and the like
Nil
I
105
996444
Inland water transport service of passengers by
cruise ships and the like
Nil
106
996445
I
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scription of the Service
International non-scheduled air transport service
of passengers
Other long-distance transportation service of
passengers by air nowhere else specified including
space transport service of passengers
Goods Transport Services
Land transport services of Goods
Road transport services of goods including
letters, parcels, live animals, containers and the
like in referigerated vehicles, trucks, trailers or
any other motor vehicle by a goods transport
agency.
Railway transport services of goods including
letters, parcels, live animals, household and office
furniture, intermodal containers, bulk cargo and
the like by other than Container Transport
Operators (CTOS)
Transport services via pipeline of petroleum and
petroleum products including natural gas
Transport services via pipeline of other chemicals,
coal slurry and of other goods
Moving services of household goods, office
equipment and furniture
Road transport services of goods including
letters, parcels, live anima
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ankers and other vessels
International water transport services of goods by
refrigerated vessels, tankers, bulk cargo vessels,
container ships and the like
Air and Space transport services of goods
Domestic air and space transport services of letters
and parcels and other goods
International air and space transport services of
letters and parcels and other goods
Multimodal Transport of goods from a place in
India to another place in India
Multimodal Transport of goods from a place in
India to another place in India
Rental services of transport vehicles with
operators
6
137 Group
Rental services of road vehicles with operators
99660
138
996601
Rental services of buses and coaches with
operator
2.5
8
6
139
996602
140
996603
Rental services of trucks, trailers or any other
vehicle used for carrying goods with operator
Rental services of other motor vehicles including
motor cab or maxicab with operator
6
2.5
8
6
–
141
996604
142
996605
143
996606
Rental services of passenger vessels with o
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for
railway
9
transport nowhere else classified
159
Group
Supporting services for road transport
99674
160
996741
Bus station services
161
996742
state
Operation services of national highways,
highways, expressways, roads and streets;
bridges and tunnel operation services
9
9
162
996743
Parking lot services
9
163
996744
Towing services for commercial and private
vehicles
9
164
996749
165
Group
99675
166
996751
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
167
996752
168
996753
Vessel salvage and refloating services
169
996754
Maintenance, repair or overhaul services in
respect of ships and other vessels, their engines
and other components or parts
9
9
2.5
170
996759
Other supporting services for water tra
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ncluding post office counter
services, mail box rental services
9
185
996812
Courier services
9
186
996813
Local delivery services
9
187
996819
188
Heading
9969
189
Group
Other Delivery Services nowhere else classified
Electricity, gas, water and other distribution
services
Electricity and gas distribution services
9
99691
190
996911
191
996912
Electricity transmission or distribution services
Gas distribution services
9
9
192
Group
Water distribution and other services
99692
193
996921
Water distribution services
194
996922
195
996929
196
Section 7
197
Heading
Services involving distribution of steam, hot
water and air conditioning supply and the like
Other distribution services nowhere else classified
Financial and related services; real estate
services; and rental and leasing services
Financial and related services
9
9
9
9971
198
Group
99711
199
997111
Financial services (except investment banking,
insurance services and pension services)
Central banking services
200
997112 Deposit
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97131
Pension services
9
210
997132
Life insurance services
9
211
997133
Accident and health insurance services
9
212
997134
Motor vehicle insurance services
9
213
997135
Service of third party insurance of “goods
carriage”
6
214
997136
Marine, aviation, and other transport insurance
services
215
997137
Freight insurance services and travel insurance
services
216
997138
Other property insurance services
9
217
997139
Other non-life insurance services
9
Page | 16
S.No.
Chapter,
Section, Service
Heading Code
or
(Tariff)
Description of the Service
Rate
(Percent)
Condition
Group
218
Group
Reinsurance services
99714
219
997141
Life reinsurance services
9
220
997142
Accident and health reinsurance services
221
997143
Motor vehicle reinsurance services
9
222
997144
Marine, aviation and other transport reinsurance
services
9
223
997145
Freight reinsurance services
9
224
997146
Other property reinsurance services
9
225
997149
Other non-life reinsurance services
226
Group
99715
Services auxiliary
= = = = = = = =
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s
Other services auxiliary to insurance and pensions
Services of holding financial assets
9
99717
243
997171
Services of holding equity of subsidiary
companies
244
997172
Services of holding securities and other assets of
9
9
trusts
similar financial entities
and
funds
and
Page | 17
S.No.
Chapter,
Section, Service
Heading Code
or
(Tariff)
Description of the Service
Rate
(Percent)
Condition
245
Group
Heading
Real estate services
9972
246
Group
99721
Real estate services involving owned or leased
property
247
997211
Rental or leasing services involving own
or leased residential property
9
248
997212
Rental or leasing services involving own or
leased non-residential property
9
249
997213
Trade services of buildings
9
250
997214
Trade services of time-share properties
9
251
997215
Trade services of vacant and subdivided land
9
252
997219
Other real estate services involving owned or
leased property
9
253
Group
99722
Real estate services on a fee or commission
basis or on contract basis
254
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goods
involving
transfer
title of goods
Same rate of
central tax as
on supply of
of
Page | 18
S.No.
Chapter,
Section, Service
Heading
or
Code
(Tariff)
Description of the Service
Group
Rate
(Percent)
Condition
like
goods
265
997313
Leasing or rental services concerning construction
machinery and equipment without operator
266
997314
involving
transfer of
title of goods
Same rate of
central tax as
on supply of
like goods
involving
transfer
title of goods
of
Same rate of
and equipment (except
central tax as
Leasing or rental services concerning
office machinery
computers) without operator
on supply of
like goods
involving
transfer
title of goods
of
Leasing or rental services concerning computers Same rate of
267
997315
without operators
268
997316
Leasing
or rental services concerning
telecommunications equipment without operator
central tax as
on supply of
like goods
involving
transfer
title of goods
of
Same rate of
central tax as
on supply of
like goods
involving
transfer
title of good
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
y of like
goods
involving
transfer
title in goods
of
Same rate of
central tax as
on supply of
like goods
involving
transfer of
title of goods
Leasing or rental services concerning video tapes Same rate of
and disks (home entertainment equipment)
central tax as
on supply of
like goods
involving
transfer
title of goods
of
Leasing or rental services concerning furniture Same rate of
and other household appliances
central tax as
on supply of
like goods
involving
transfer
title of goods
of
Leasing or rental services concerning pleasure and Same rate of
leisure equipment
central tax as
on supply of
like goods
involving
Condition
Page | 20
Chapter,
Section, Service
S.No.
Heading
or
Code
(Tariff)
Description of the Service
Group
Rate
(Percent)
transfer
of
title of goods
277
997325
278
997326
Leasing or rental services concerning household Same rate of
linen, textiles, clothing, and footwear.
central tax as
on supply of
like goods
involving
transfer
title of goods
of
Leasing or rental services
= = = = = = = =
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age | 21
S.No.
Chapter,
Section, Service
Heading Code
or
(Tariff)
Group
Description of the Service
show original films, sound recordings, radio and
television programme and the like
Rate
(Percent)
Condition
285
997333
Licensing services for the right to reproduce
original art works
286
997334
287
997335
288
997336
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
289
997337
Licensing services
for the right
9
9
9
9
to use
9
290
997338
291
997339
minerals including its exploration and
evaluation
Licensing services for right to use other natural
resources including telecommunication spectrum
Licensing services for the right to use other
intellectual property products and other resources
nowhere else classified
Business and Production Services
Research and development services
9
9
292
Section 8
293
Headin
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8142
307
998143
308
998144
309
998149
310
Heading
9982
311
Group
99821
312
998211
313
314
998212
998213
Description of the Service
and development originals in
Research
pharmaceuticals
Research and development originals in agriculture
Research and development originals in
biotechnology
Research and development originals in computer
related sciences
Research and development originals in other
fields nowhere else classified
Legal and accounting services
Legal services
Legal advisory and representation services
concerning criminal law
Legal advisory and representation services
concerning other fields of law
Legal documentation and certification services
concerning patents, copyrights and other
intellectual property rights
9
9
9
315
998214
Legal documentation and
certification
services concerning other documents
316
998215
Arbitration and conciliation services
317
998219
Other legal services nowhere else classified
9
9
9
318 Group
Accounting, auditing and bookkeeping services
99822
319
998
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
Rate
(Percent)
Condition
9
332
998312
9
333
998313
Information technology consulting and support
services
9
334
998314
Information technology design and development
services
9
335
998315
Hosting and
information technology
9
336
998316
337
998319
infrastructure provisioning services
Information technology infrastructure and
network management services
Other information technology services nowhere
else classified
338
Group
Architectural
services, urban and
land
99832
339
998321
planning and landscape architectural services
Architectural advisory services
340
998322
Architectural services for residential building
projects
9
341
998323
Architectural services for non-residential building
projects
9
342
998324
Historical restoration architectural services
9
343
998325
Urban planning services
9
344
998326
Rural land planning services
9
345
998327
Project site master planning services
9
346
998328
Landscape architectural services and advisory
services
9
347
998329
348 Group
Other architectura
= = = = = = = =
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vices
Subsurface surveying services
9
9
361
998343
362
998344
363
998345
364
998346
Mineral exploration and evaluation
Surface surveying and map-making services
Weather forecasting and meteorological services
Technical testing and analysis services
9
9
9
I
9
365
998347
366
998348
367
998349
Certification of ships, aircraft, dams, and the like
Certification and authentication of works of art
Other technical and scientific services nowhere
else classified
9
9
ייוי
9
I
368
Group
Veterinary services
99835
369
998351
Veterinary services for pet animals
9
370
998352
Veterinary services for livestock
9
371
998359
372
Group
99836
Other veterinary services nowhere else classified
Advertising services and provision
advertising space or time
9
of
373
998361
Advertising Services
9
374
998362
Purchase or sale of advertising space or time, on
9
commission
375
998363
Sale of advertising space in print media
2.5
376
998364
Sale of television and radio advertising time
9
377
998365
Sale
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
re else classified
Other professional, technical and business
services
Specialty design services including interior
design, fashion design, industrial design and
other specialty design services
Scientific and technical consulting services
Original compilations of facts or information
Translation and interpretation services
Trademarks and franchises
Sponsorship services and brand promotion
services
Other professional, technical and business
services nowhere else classified
Telecommunications, broadcasting
information supply services
and
telecommunications
9
9
9
9
9
9
9
9
9
Rate
(Percent)
Condition
I
I
other
99841
services
401
998411
Carrier services
9
402
998412
Fixed telephony services
9
403
998413
Mobile telecommunications services
9
404
998414
Private network services
9
405
998415
Data transmission services
9
406
998419
Other telecommunications services including
9
fax
services,
telex services nowhere else
classified
407
Group
Internet telecommunications services
99842
408
998421
Int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ter or a hand held device.
419
998439
420
Group
Other on-line contents nowhere else classified
News agency services
9
99844
421
998441
News agency services to newspapers and
periodicals
9
422
998442
Services of independent journalists and press
photographers
9
423
998443
News agency services to audiovisual media
9
424
Group
Library and archive services
99845
425
998451
Library services
9
426
998452
Operation services of public archives including
digital archives
9
427
998453
Operation services of historical archives including
9
digital archives
428
Group
Broadcasting,
programming
and
99846
programme distribution services
429
998461
Radio broadcast originals
9
430
998462
Television broadcast originals
9
431
998463
Radio channel programmes
9
432
998464
Television channel programmes
9
Page | 27
Chapter,
Section, Service
S.No.
Heading Code
Description of the Service
Rate
(Percent)
Condition
or
(Tariff)
Group
433
998465
Broadcasting services
9
434
998466
Home programme distribution services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g services
455
998529
Other investigation & security services nowhere
else classified
9
9
9
9
9
9
9
9
9
456
Group
Cleaning services
99853
457
998531
Disinfecting and exterminating services
2.5
13
9
–
458
998532
Window cleaning services
2.5
13
9
459
998533
General cleaning services
2.5
13
9
–
460
998534
Specialised cleaning services for reservoirs and
tanks
2.5
13
9
Page | 28
Chapter,
Section, Service
S.No.
Heading Code
Description of the Service
Rate
(Percent)
Condition
or
(Tariff)
Group
461
998535
Sterilisation of objects or premises (operating
rooms)
2.5
13
9
462
998536
Furnace and chimney cleaning services
2.5
13
9
–
463
998537
Exterior cleaning of buildings of all types
2.5
13
9
–
464
998538
Cleaning of transportation equipment
2.5
13
465
998539
Other cleaning services nowhere else classified
9
2.5
–
13
9
466
Group
Packaging services
99854
467
998541
Packaging services of goods for others
468
998542
Parcel packing and gift wrapping
469
998543
Coin and currency packing services
470
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ent)
Condition
S.No.
Heading Code
Description of the Service
or
(Tariff)
Group
485
998595
Specialised office support services such as
duplicating services, mailing services, document
preparation and the like
9
486
998596
Events, exhibitions,
487
488
998597
998599
489
Heading
9986
490
Group
99861
491
998611
Nil
conventions and trade
shows organisation and assistance services
Landscape care and maintenance services
Other support services nowhere else classified
Support services to agriculture, hunting,
forestry, fishing, mining and utilities
Support services to agriculture, hunting,
forestry and fishing
Support services to agriculture, forestry, fishing,
animal husbandry
Explanation: Support services to 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 ope
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
commission agent for sale or
purchase
agricultural
produce.
of
(h) services by way of fumigation in a warehouse
of agricultural produce
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
vegetables.
or
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.
Nil
Nil
494
998619
Other Support services to agriculture, hunting,
forestry and fishing
495 Group
99862
Support services to mining
496
998621
497
998622
Support services to exploration, mining or drilling
of petroleum crude or natural gas or both
Other support services to mining
6
9
498
Group
99863
Support services to electricity, gas and water
distribution
499
998631
Support services to elec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
98714
2.5
510
998715
511
998716
Maintenance, repair or overhaul services in
respect of ships and other vessels, their engines
and other components or parts of ships and other
vessels
Maintenance and repair services of transport
machinery and equipment other than those
covered by 998713 & 998714
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.
9
2.5
6
512
998717
513
998718
514
998719
Maintenance and repair services of
telecommunication equipment and apparatus
Maintenance and repair services of elevators
and escalators, commercial and industrial
machinery
Maintenance and repair services of other
machinery and equipment
9
9
9
515
Group
Repair services of other goods
99872
516
998721
517
998722
518
998723
519
998724
Repair services of footwear and leather goods
Repair services o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
essional
9
medical machinery and equipment, and
precision and optical instruments
530
998736
Installation services of electrical machinery
and apparatus nowhere else classified
531
998739
Installation services of other goods nowhere else
classified
9
532
Heading
9988
Manufacturing services on physical inputs
(goods) owned by others
533
Group
99881
Food, beverage and tobacco manufacturing
services
534
998811
Services by way of job work in relation to meat
and meat products
2.5
535
998812
Services by way of job work in relation to fish
and fish products
2.5
536
998813
Services by way of job work in relation to fruits
and vegetables and their products
2.5
537
998814
Services by way of job work in relation to dairy
products
2.5
538
998815
Services by way of job work in relation to all
other food and food products falling under
Chapters 1 to 22 in the First Schedule to the
Customs Tariff Act, 1975
2.5
539
998816
Services by way of jobwork in relation to all
products falling under Chapter 23
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
roducts
Textile, wearing apparel and leather
manufacturing services other than services by way
of job work specified above.
Wood and paper manufacturing services
Services by way of job work in relation to wood
and wood products
Rate
(Percent)
Condition
9
2.5
2.5
6
9
548
Group
99883
549
998831
6
550
998832
Services by way of job work in relation to paper
and paper products
6
551
998839
552 Group
99884
553
998841
Wood and paper manufacturing services other
than services by way of job work specified above
Petroleum, chemical and pharmaceutical
product manufacturing services
Services by way of jobwork in relation to coke
and refined petroleum products
9
6
554
998842
Services by way of jobwork in relation to
chemical products
555
998843
Services by way of jobwork in relation to
pharmaceutical products
556
998849
Petroleum, chemical and pharmaceutical products
manufacturing services other than services by way
of job work specified above
9
557
Group
Rubber, plastic and other
non-metallic
9988
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, reservoir and
steam generator
Services by way of job work in relation to weapon
and ammunition
Services by way of job work in relation to other
fabricated metal products and metal treatment
services
9
6
569
998874
570
998875
Services by way of job work in relation to
computer, electronic and optical products
Services by way of job work in relation to
electrical equipments
6
571
998876
Services by way of job work in relation to
General-purpose machinery nowhere else
classified
572
998877
Services by way of job work in relation to Special-
purpose machinery
6
573
998879
9
574
Group
99888
575
998881
576
998882
Fabricated metal product, machinery
and
equipment manufacturing services, other
than services by way of job work specified above
Transport equipment manufacturing services
Services by way of job work in relation to Motor
vehicle and trailer manufacturing other than
services by way of job work in relation to bus
body building
Services by way of job work in relation to other
transpo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
or process on
goods belonging to another person, including by
way of job work, in relation to printing of all
goods falling under Chapter 48 or 49 which attract
CGST at 6%
9
2.5
582
998893
Services by way of job work in relation to
diamonds falling under Chapter 71
0.75
583
998894
Services by way of job work in relation to all
products other than diamonds falling under
Chapter 71
2.5
584
998895
Services by way of job work in relation to
manufacture of umbrella.
6
585
998896
Services by way of job work in relation to
manufacture of handicrafts.
2.5
586
998897
9
587
588
589
Heading
9989
998898
998899
Services by way of job work in relation to
manufacture of alcoholic liquor for human
consumption
Other Job work services nowhere else classified
Other manufacturing services nowhere else
classified
Other manufacturing services; publishing,
printing and reproduction services; materials
recovery services
6
9
Page 36
Chapter,
Section, Service
Rate
(Percent)
Condition
S.No.
Heading Code
or
(Tari
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ring services; publishing,
printing and reproduction services; materials
recovery services
9
9
9
9
9
9
9
603
998950
Other
manufacturing services; publishing,
printing and reproduction services; materials
recovery services nowhere else classified
9
604
Heading
9991
Public administration and other services
provided to the community as a whole;
compulsory social security services
605 Group
Administrative services of the government
99911
606
999111
Overall Government public services
9
607
999112
Public administrative services related to the
provision of educational, health
care, cultural
and other social services, excluding social
security service
9
608
999113
Public administrative services related to the more
efficient operation of business
609
999119
Other administrative services of the
government nowhere else classified
610
Group
99912
Public administrative services provided to
the community as a whole
Page | 37
Chapter,
Section, Service
Rate
Condition
(Percent)
I
I
S.No.
Heading Code
D
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ces provided to
the community as a whole.
related
to
compulsory social security schemes
Administrative services related to sickness,
maternity or temporary disablement benefit
schemes
services
related
Administrative services related to government
employee pension schemes; old-age disability or
survivors' benefit schemes, other than for
government employees
Administrative
unemployment compensation benefit schemes
Administrative services related to family
and child allowance programmes
Other administrative services
compulsory social security schemes
Education services
Pre-primary education services
Pre-primary education services
related to
9
9
9
9
9
9
9
services
9
Page | 38
Chapter,
Section, Service
S.No.
Heading Code
Description of the Service
Rate
(Percent)
Condition
or
(Tariff)
Group
635
999241
636
999242
637
999243
638
999249
Higher education services, general
Higher education services, technical
Higher education services, vocational
Other higher education services
9
9
9
9
639
Group
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l and dental services
9
653
999314
654
999315
655
999316
Childbirth and related services
Ambulance services
9
Nursing and physiotherapeutic services
9
9
656
999317
Medical
laboratory and
diagnostic-imaging
9
services
657
999318
Blood, sperm and organ bank services
9
658
999319
including
9
659 Group
99932
660
999321
Other human health services
homeopathy, unani, ayurveda, naturopathy,
acupuncture and the like
Residential care services for the elderly and
disabled
Residential health-care services other than by
9
Page | 39
S.No.
Chapter,
Section, Service
Heading Code
or
(Tariff)
Group
661
999322
662
Group
99933
663
999331
Description of the Service
Rate
(Percent)
Condition
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
9
6
664
999332
9
665
999333
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
8
999412
Sewerage and sewage treatment services
9
679
999413
Septic tank emptying and cleaning services
9
680
999419
Other sewerage, sewage treatment and septic tank
cleaning services
9
681
Group
99942
Sewage and Waste collection services
682
999421
Collection services of hazardous waste
9
Page | 40
Chapter,
Section, Service
Rate
Condition
(Percent)
S.No.
Heading Code
Description of the Service
or
(Tariff)
Group
683
999422
Collection services of non-hazardous recyclable
materials
9
684
999423
General waste collection services, residential
9
685
999429
Other sewage and waste collection services
9
686
Group
Waste treatment and disposal services
99943
687
999431
Waste preparation, consolidation and storage
services
9
688
999432
689
999433
Hazardous waste treatment and disposal services
Non-hazardous waste treatment and disposal
services
9
9
690
999439
691
Group
Other waste treatment and disposal services
Remediation services
9
99944
692
999441
Site remediation and clean-up services
9
693
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
urnished by other membership
Page 41
I
S.No.
Chapter,
Section, Service
Heading Code
or
(Tariff)
Description of the Service
Rate
(Percent)
Condition
Group
99959
organisations
709
999591
Religious services
9
710
999592
711
999593
712
999594
Services furnished by political organisations
Services furnished by human rights organisations
Services furnished by Cultural and recreational
associations
9
9
9
713
999595
Services furnished by environmental advocacy
groups
9
714
999596
Services provided by youth associations
9
715
999597
Services furnished by Other civic and social
organisations
9
716
999598
Home owners associations
9
717
999599
Other services provided by other membership
organisations
9
718
Heading
Recreational, cultural and sporting services
9996
719 Group
Audiovisual and related services
99961
720
999611
Sound recording services
9
721
999612
722
999613
Motion picture, videotape, television and
radio programme production services
Audiovisual post-production services
9
9
723
999614
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
733
Group
99963
734
999631
735
999632
736
999633
Description of the Service
Rate
(Percent)
Condition
services nowhere else classified
Services of performing and other artists
Services of performing artists including actors,
readers, musicians, singers, dancers, television
personalities, independent models and the like
Services of authors, composers, sculptors and
other artists, except performing artists
Original works of authors, composers and
other artists except performing artists, painters
and sculptors
Museum and preservation services
9
9
737
Group
99964
738
999641
Museum and preservation services of historical
sites and buildings
9
739
999642
740
Group
Botanical, zoological and nature reserve services
Sports and recreational sports services
9
99965
741
999651
Sports and recreational sports event promotion
and organisation services
9
742
999652
Sports and recreational sports facility operation
services
9
743
999653
Services by way of admission to sporting events
like Indian Premie
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r race
clubs or any place having casinos or race clubs
Other recreation and amusement services nowhere
else classified
Other services
14
9997
757 Group
Washing, cleaning and dyeing services
99971
758
999711
Coin-operated laundry services
9
759
999712
Dry-cleaning services (including fur product
cleaning services)
9
760
999713
Other textile cleaning services
9
761
999714
Pressing services
9
762
999715
Dyeing and colouring services
9
763
999719
764 Group
Other washing, cleaning and dyeing services
Beauty and physical well-being services
9
99972
765
999721
Hairdressing and barbers services
9
766
999722
Cosmetic treatment (including cosmetic or
plastic surgery), manicuring and pedicuring
9
services
767
999723
768
999729
769
Group
Physical well-being services including health club
and fitness centre
Other beauty and physical well-being services
Funeral, cremation and undertaking services
9
9
99973
770
999731
Cemeteries and cremation services
771
999732
Undertaking services
9
9
772
Group
Oth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
plant
(b)
Solar
power
based
devices
(c) Solar
power generating
system
(d) Wind
Electricity
mills, Wind
Generator
Operated
(WOEG)
Heading
9954
9983
or 9987
or
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy
devices/plants
Explanation: This entry shall be read in
conjunction with serial number 201A of Schedule
II of the notification No. 1/2017- Central Tax
(Rate), published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i)
dated 28th June, 2017 vide GSR number 673(E)
dated 28th June, 2017.
Chapter
99
Supply of services other than services by way of
grant of development rights, long term lease of
land (against upfront payment in the form of
premium, salami, development charges etc.) or
FSI (including additional FSI) by an unregistered
person to a promoter for construction of a project
on which tax is payable by the recipient of the
services under sub- section 4 of section 9 of the
Central
Goods and Services Tax Act, 2017 (12 of 2017),
as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f the total amount charged for such supply.
Explanation. For the purposes of this paragraph, “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 including by
way of lease or sublease.
Where a person transfers development right or FSI (including additional FSI) to a promoter against
consideration, wholly or partly, in the form of construction of apartments, the value of construction
service in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar
apartments in the project from the independent buyers, other than the person transferring the development
right or FSI (including additional FSI), nearest to the date on which such development right or FSI
(including additional FSI) is transferred to the promoter, less the value of transfer of land, if any, as
prescribed in paragraph 2 above.
Value of supply of lotte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly 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.
“affordable residential apartment” shall mean,
(a)
–
a residential apartment in a project which commences on or after 1st April, 2019, or in an
ongoing project in respect of which the promoter has not exercised option in the prescribed
form to pay central tax on construction of apartments at the rates as specified against serial
number 8 or serial number 9 of the schedule above, as the case may be, having carpet area not
exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other
than metropolitan cities and for which the gross amount charged is n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ub-item (db) of item (iv); sub-
item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item
(vi), against serial number 3 of the Table above, in respect of which the promoter has not
exercised option to pay central tax on construction of apartments at the rates as specified for
item (ie) or (if) against serial number 3, as the case may be;
“agricultural extension” means application of scientific research and knowledge to
agricultural practices through farmer education or training;
“agricultural produce” means any produce out of cultivation of plants and rearing of all
life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other
similar products, on which either no further processing is done or such processing is done as is
usually done by a cultivator or producer which does not alter its essential characteristics but
makes it marketable for primary market;
Page | 47
(vii)
“Agricultural Produce Marke
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y vehicle
falling
under
chapter
to the Customs Tariff Act, 1975.
“carpet area” shall have the same meaning assigned to it in in clause (k) of section 2 of
the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(xiii)
“clinical establishment” means,
–
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever
name called, that offers services or facilities requiring diagnosis or treatment
or care for illness, injury, deformity, abnormality or pregnancy in any
recognised system of medicines in India, or a place established as an independent
entity or a part of an establishment to carry out diagnostic or investigative services
of diseases;
“commencement certificate” means the commencement certificate or the building permit
or the construction permit, by whatever name called issued by the competent authority to allow
or permit the promoter to begin development works on an immovable property, as per the
sanctioned plan;
(xiv)
(xv)
“Commercia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
water supply,
sewage and drainage systems, electricity supply transformer, sub-station, solid waste
management and disposal or any other work which may have to be executed in the periphery of,
or outside, a project for its benefit, as may be provided under the local laws;
(xix)
“floor space index (FSI)” shall mean the ratio of a building's total floor area (gross floor
area) to the size of the piece of land upon which it is built;
Page | 48
(xx) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
Motor Vehicles Act, 1988 (59 of 1988);
(xxi)
(xxii)
“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;
“Government Entity” means an authority or a board or any other body including a society,
trust, corporation,-
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government,
with 90per cent. or more p
= = = = = = = =
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= = = = = = = =
njury, deformity,
abnormality or pregnancy in any recognised system of medicines in India
and includes services by way of transportation of the patient to and from a
clinical establishment, but does not include hair transplant or cosmetic or plastic
surgery, except when undertaken to restore or to reconstruct anatomy or functions
of body affected due to congenital defects, developmental abnormalities, injury or
trauma;
“Hotel accommodation” means supply, by way of accommodation in hotels, inns, guest
houses, clubs, campsites or other commercial places meant for residential or lodging purposes
including the supply of time share usage rights by way of accommodation.
(xxvii) “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
= = = = = = = =
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= = = = = = = =
d
under the Architects Act, 1972 (20 of 1972); or
(ii) a chartered engineer registered with the Institution of Engineers
(India); or
(iii) a licensed surveyor of the respective local body of the city or town
or village or development or planning authority.
(b) where commencement certificate in respect of the project, is not required to be
issued by the competent authority, it is certified by any of the authorities
specified in sub-clause (a) above that construction of the project has started on
or before the 31st March, 2019;
(c) completion certificate has not been issued or first occupation of the project has
not taken place on or before the 31st March, 2019;
(d) apartments being constructed under the project have been, partly or wholly,
booked on or before the 31st March, 2019;
Explanation. For the purpose of sub-clause (a) and (b) above, construction of a project
shall be considered to have started on or before the 31st March, 2019, if the earthwork for
site preparation for the proj
= = = = = = = =
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= = = = = = = =
oing project;
(xxxiv) “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of
the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(xxxv) “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause
(zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
(xxxvi) “Real Estate Regulatory Authority” shall mean the Authority established under sub-
section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16
of 2016) by the Central Government or State Government;
Page | 50
(xxxvii) “Residential apartment” shall mean an apartment intended for residential use as declared
to the Real Estate Regulatory Authority or to competent authority;
(xxxviii) “Residential Real Estate Project (RREP)”
shall mean a REP in which the carpet area of
the commercial apartments is not more than 15 per cent. of the total carpet area of all the
apartments in the REP;
= = = = = = = =
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= = = = = = = =
Provided also that credit of input tax charged on goods and services used in supplying the
service has not been taken except to the extent as prescribed in Annexure I in the case of
REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or
electronic cash ledger, an amount equivalent to the input tax credit attributable to
construction in a project, time of supply of which is on or after 1st April, 2019, which shall
be calculated in the manner as prescribed in the Annexure I in the case of REP other than
RREP and in Annexure II in the case of RREP;
Provided also that where a registered person (landowner- promoter) who transfers
development right or FSI (including additional FSI) to a promoter (developer- promoter)
against consideration, wholly or partly, in the form of construction of apartments, –
(i) the developer- promoter shall pay tax on supply of construction of apartments to the
la
= = = = = = = =
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= = = = = = = =
wner-promoter shall be eligible to utilise the credit of tax
charged to him by the developer-promoter for payment of tax on apartments
supplied by the landowner-promoter in such project.
Provided also that eighty percent of value of input and input services, [other than services by
way of grant of development rights, long term lease of land (against upfront payment in the
form of premium, salami, development charges etc.) or FSI (including additional FSI),
electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall
be received from registered supplier only;
Provided also that inputs and input services on which tax is paid on reverse charge basis
shall be deemed to have been purchased from registered person;
Provided also that where value of input and input services received from registered
suppliers during the financial year (or part of the financial year till the date of issuance of
completion certificate or first occupation of the project, whicheve
= = = = = = = =
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= = = = = = = =
Condition
Number
2
Condition
registered and unregistered supplier and calculate tax payments on the shortfall
at the end of the financial year and shall submit the same in the prescribed form
electronically on the common portal by end of the quarter following the financial
year. The tax liability on the shortfall of inward supplies from unregistered
person so determined shall be added to his output tax liability in the month not
later than the month of June following the end of the financial year.
2. Notwithstanding anything contained in Explanation 1 above, tax on cement
received from unregistered person shall be paid in the month in which cement is
received.
3. Input Tax Credit not availed shall be reported every month by reporting the same as
ineligible credit in GSTR-3B [Row No. 4 (D)(2)].
Provided that in case of ongoing project, the registered person shall exercise one time option
in the Form at Annexure IV to pay central tax on construction of apartments in a project at
the rat
= = = = = = = =
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= = = = = = = =
main contractor providing such services to the Central Government, State
Government, Union territory or a local authority
Provided that the value of supply of a unit of accommodation is less than or equal to seven
thousand five hundred rupees per unit per day or two lakh twenty five thousand per unit per
month or equivalent as applicable
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. (iii)]
Provided that 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 and services used in supplying the
service, other than the input tax credit of input service in the same line of business (i.e.
service procured from another service provider of transporting passengers in a motor
vehicle or renting of a motor vehicle), has not been taken. [Ple
= = = = = = = =
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= = = = = = = =
by making a declaration in Annexure V on or before the 15th
March of the preceding Financial Year.
12
13
14
15
Provided that credit of input tax charged on goods (other than on ships, vessels including
bulk carriers and tankers) used in supplying the service has not been taken [Please refer to
Explanation no. (iii)]
Provided that the services are supplied through E-commerce Operators and the person
supplying such service through ECO is not liable for registration under sub-section (1) of
section 22 of the CGST Act, 2017
Provided that credit of input tax charged on goods and services has not been taken. [Please
refer to Explanation no. (iii)]
Provided that credit of input tax charged on goods and services used in supplying the
service other than the input tax credit of input service in the same line of business (i.e.,
tour operator service procured from another tour operator)] 81 has not been taken [Please
refer to Explanation no. (iii)] 2. The bill issued for supply of this service ind
= = = = = = = =
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= = = = = = = =
tate project (RREP), which has time of supply on or after 1st April, 2019,
shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing
projects in respect of which the promoter has not exercised option to pay central tax on construction of
apartments at the rates as specified against serial number 8 or serial number 9 of the schedule above, as
the case may be, in the prescribed manner, before the due date for furnishing of the return for the month
of September following the end of financial year 2018-19, in the following manner:
1.
Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
(a) Input tax credit on inputs and input services attributable to construction of residential portion in a
REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be
(b)
calculated as under:
Tx=T-Te
Where,
(i)
(ii)
T is the total ITC availed (utilized or not) on inputs and input services used
= = = = = = = =
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= = = = = = = =
e 31st March, 2019
Total carpet area of the residential apartment in REP
Such Value of supply of construction of residential apartments booked on or before
31st March, 2019 which has time of supply on or before
31st March, 2019
F3=
Total value of supply of construction of residential apartments booked on or before
31st March, 2019
(F3 is to account for percentage invoicing of booked residential apartments)
F4=
% Completion of construction as on 31st March, 2019
Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 ÷
20 = 5.
Explanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the
Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and
Development) Act, 2016 (16 of 2016) and where the same is not required to be declared to the Real
Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the
Council
= = = = = = = =
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= = = = = = = =
F2 * F3* F4
The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State
tax, Union territory tax and integrated tax.
(e) Where, Tx is positive, i.e. TeT, the registered person shall be eligible to take ITC on goods and
services received on or after 1st April, 2019 for construction of residential portion in the REP, for which
he shall not otherwise be eligible, to the extent of difference between Te and T.
(g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax on
commercial apartments, till the complete accounting of Tx is carried out and submitted.
(h) Where percentage completion is zero but ITC has been availed on goods and services received for
the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential
portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to
Tx shall be paid or taken credit of, as the case
= = = = = = = =
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= = = = = = = =
on of commercial portion in the REP, calculated as under:
Tc =Tn* (carpet area of commercial apartments in the REP/ total carpet area of commercial and
residential apartments in the REP) and
Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or
before 31st March, 2019 and which shall be calculated as under,
Tr = Tn* Fâ‚ * F2 * F3
Where, –
Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received
in 2019-20 for construction of REP
F1, F2 and F3 shall be the same as in para 1 above
(b) The registered person shall be eligible to take ITC on goods and services received on or after 1st
April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be
eligible, to the extent of the amount of Te.
(c)
The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union
territory tax and integrated tax.
3.
Notwithstanding anything
= = = = = = = =
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= = = = = = = =
inputs and input services used in the percentage of
construction completed as on 31st March, 2019 by more than 25 percent. of value of actual
consumption of inputs and input services, the jurisdictional commissioner or any other officer
authorized in this regard may fix the Te based on actual per unit consumption of inputs and input
services based on the documents duly certified by a chartered accountant or cost accountant
submitted by the promoter in this regard, applying the accepted principles of accounting.
Illustration 1:
Page |
| 60
Details of a REP (Res + Com)
Sl. No
A
B
C
D
1
No. of apartments in the project
100 units
2
No. of residential apartments in the project
75
units
3
Carpet area of the residential apartment
70
sqm
4
Total carpet area of the residential apartments
C2 * C3
5250
sqm
5
value of each residential apartment
0.60 crore
6
Total value of the residential apartments
C2* C5
45.00
crore
7
No. of commercial apartments in the project
25
units
8
Carpet area of the comme
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
x F3 x F4
27 Eligible ITC (Te)=Tc + Tr
28 ITC to be reversed on transition, Tx= T-Te
*Note:-
C4/C10
0.875
C13/C4
0.533
C16 / C14
0.200
1/C11
5
C19 C22* C23* C24* C25
0.467 crore
C26+ C20
C19-C27
0.592 crore
0.408
crore
1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.
2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or
commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.
Illustration 2:
Page | 61
Details of a REP (Res +Com)
Sl. No
A
B
C
áŽ
1
No. of apartments in the project
100
units
2
No. of residential apartments in the project
75
units
3
Carpet area of the residential apartment
70
sqm
4
Total carpet area of the residential apartments
C2* C3
5250
sqm
5
value of each residential apartment
0.60
crore
6
Total value of the residential apartments
C2 * C5
45.00
crore
7
No. of commercial apartm
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
1
|Tr= Tx F1 x F2 x F3 x F4
F1
23 F2
F3
25 F4
C4/C10
0.875
C13/C4
0.533
C16/C14
0.600
1/ C11
5
C19 C22 C23 * C24 * C25
1.400
crore
C26+ C20
1.525
crore
C19-C27
-0.525
crore
26
Tr= Tx F1 x F2 x F3 x F4
27
Eligible ITC (Te)=Tc + Tr
28
ITC to be reversed/ taken on transition, Tx= T-Te
29
Tx after application of cap on % invoicing vis-a-vis Pc
30
% completion
20%
31
% invoicing
60%
32
% invoicing after application of cap(Pc +25%)
C11+25%
45%
33
Total value of supply of residential apartments having t.o.s. prior to transition
C14*C32
10.80
crore
34
F3 after application of cap
C33/C14
0.45
35
|Tr= Tx F1 x F2 x F3 x F4 (after application of cap)
C19 C22 * C23 * C34 * C25
1.05
crore
36
|Eligible ITC (Te)=Tc + Tr (after application of cap)
C20+ C35
1.18
crore
37
ITC to be reversed / taken on transition, Tx= T- Te (after application of cap)
C19-C36
-0.18
crore
38
39
Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation
% invoicing after application of cap(Pc +25%)
45%
4
= = = = = = = =
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= = = = = = = =
lue of T.
Page | 62
Annexure II
Residential Real estate project (RREP)
Input tax credit attributable to construction of residential and commercial portion in a Residential
Real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated
project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of
which the promoter has not exercised option to pay central tax on construction of apartments at the rates
as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner,
before the due date for furnishing of the return for the month of September following the end of financial
year 2018-19, in the following manner:
1.
(a)
Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
Input tax credit on inputs and input services attributable to construction of residential and
commercial portion in an RREP, which has time of supply on or after 1
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
al apartments
booked on or before 31st March, 2019 which has time of supply on or before 31st
March, 2019
Total value of supply of construction of residential and commercial apartments
booked on or before 31st March, 2019
(F3 is to account for percentage invoicing of booked residential apartments)
F4=
1
% Completion of construction as on 31st March, 2019
Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 ÷
20 = 5.
Explanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the
Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and
Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory
Authority, it shall be got determined and certified by an architect registered with the Council of
Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered
with the
= = = = = = = =
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= = = = = = = =
he Council of Architecture constituted under the
Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers
(India), can be achieved with the input services received and inputs in stock as on 31st March, 2019.
2.
Where % completion as on 31st March, 2019 is zero but invoicing has been done having
time of supply before 31st March, 2019, and no input services or inputs have been received as on
31st March, 2019, “Te” shall be calculated as follows: –
(a)
Input tax credit on inputs and input services attributable to construction of residential and
commercial portion in an RREP, which has time of supply on or before 31st March, 2019 may be denoted
as Te which shall be calculated as under,
Te Tn* Fâ‚ * F2 * F3
Where, –
1
Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received
in 2019-20 for construction of residential and commercial apartments in the RREP.
F1, F2 and F3 shall be the sam
= = = = = = = =
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= = = = = = = =
actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration
actually received; the value of such invoices for the purpose of determination of percentage
invoicing shall be deemed to be actual consideration received plus 25 per cent. of the actual
consideration received; and
where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the
value of actual consumption of the inputs and input services used in the percentage of
construction completed as on 31st March, 2019 by more than 25 per cent. of value of actual
consumption of inputs and input services, the jurisdictional commissioner or any other officer
authorized in this regard may fix the Te based on actual per unit consumption of inputs and input
Page | 65
services based on the documents duly certified by a chartered accountant or cost accountant
submitted by the promoter in this regard, applying the accepted principles of accounting.
Page | 66
Illustration 1:
Detai
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ITC to be reversed on transition, Tx= T-Te
*Note:-
1
crore
1
C8/C4
0.8
C11/C9
0.2
1/C6
5
C14* C15* C16* C17* C18 0.8 crore
C14-C19
0.2 crore
1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs.
2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017
or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.
Page | 67
Illustration 2:
SI No
Details of a residential real estate project (RREP)
A
B
C
D
1
No. of apartments in the project
100
units
2
No. of residential apartments in the project
100
units
3
|Carpet area of the residential apartment
70
sqm
4
Total carpet area of the residential apartments
C2 * C3
7000
sqm
5 value of each residential apartment
0.60
crore
Percentage completion as on 31.03.2019 [as declared to RERA or determined by
6
× ×˜
20%
chertered engineer]
7 No of apartments booked before t
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
0%
C6+25 %
45%
C9 * C24
C25/C9
21.60 crore
0.45
C14* C15* C16 * C26 * C18
C14-C27
1.80 crore
-0.80
crore
28
ITC to be reversed/taken on transition, Tx= T- Te (after application of cap)
29
30
Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation
% invoicing after application of cap(Pc + 25%)
45%
31
32
|Total value of supply of residential apartments having t.o.s. prior to transition
consideration received
C25
21.60 crore
16.00 crore
33
Total value of supply of residential apartments having t.o.s. prior to transition after
application of cap vis-a-vis consideration received
16 cr25% of 16 Cr
20.00 crore
34
F3 after application of both the caps
C33/C9
0.42
35
| Te= Tx F1 x F2 x F3 x F4 (after application of both the caps)
C14C15C34 * C26 * C18
1.67
ITC to be reversed/taken on transition, Tx= T- Te (after application of both the
36
C14-C35
-0.67
crore
caps)
*Note:-
1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
development rights, long term lease of land (against upfront payment in the form of premium,
salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor
spirit, natural gas], from a GST registered person. However, he has procured cement from an unregistered
supplier. Hence at the end of financial year, the promoter has to pay GST on cement at the applicable
rates on reverse charge basis.
Illustration 2:
A promoter has procured following goods and services [other than services by way of grant of
development rights, long term lease of land (against upfront payment in the form of premium, salami,
development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit,
natural gas], for construction of a residential real estate project during a financial year.
Sl. Name of input goods and Percentage of input Whether
inputs
No services
goods and services
received during the
received
registered supplier?
from
fi
= = = = = = = =
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= = = = = = = =
tage
No services
of input Whether
goods and services procured
received during the registered
financial year
inputs
from
supplier?
(Y/N)
1 Sand
10
N
2
Cement
15
N
3
Steel
15
Y
4
Bricks
10
Y
5
Flooring tiles
10
Y
6
Paints
5
Y
7
Architect/ designing/ CAD
10
Y
drawing etc.
8
Aluminum windows
15
Ply, commercial wood
10
N
N
In this example, the promoter has procured 50 per cent. of goods and services from a GST registered
person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc.
from an unregistered supplier. Thus, value of goods and services procured from registered suppliers
during a financial year falls short of threshold limit of 80 per cent. To fulfill his tax liability on the
shortfall of 30 per cent. from mandatory purchase, the promoter has to pay GST on cement at the
Page | 70
applicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of
15 per cent., the promoter shall pay tax @ 18 (9 + 9) per cent. und
= = = = = = = =
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= = = = = = = =
(ie) or (if),
against serial number 3
(put (√) in appropriate in the Table in this
not fication, as the case
may be
box)
At the rate as specified
for item (i) or (ia) or (ib)
or (ic) or (id), against
serial number 3 in the
Table in this notification,
as the case may be
2.
I understand that this is a onetime option, which once exercised, shall not be allowed to be changed.
I also understand that invoices for supply of the service can be issued during the period from 1st April
2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the
option being exercised herein.
Signature
Name
Designation
Page | 72
Place
Date
Page |
| 73
FORM
Annexure V
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the
GTA services supplied by him under forward charge before the commencement of any financial
year to be submitted before the jurisdictional GST Authority.
Reference No.-
Date: –
1. I/We
(name of Person), authorised re
= = = = = = = =
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= = = = = = = =
