Goods and Services Tax

5512 to 5516
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Woven fabrics of manmade staple fibres
Schedules

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2516 11 00
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Granite crude or roughly trimmed
Schedules

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0507 [Except 050790]
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products.
Schedules

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30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Desferrioxamine injection or deferiprone
Schedules

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Market in wait and watch, Sensex slips 154 pts ahead of GST
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) The Sensex fell over 154 points and the Nifty went below 9,500 in the beginning on Friday as the July derivative series took off on a negative note amid anxiety ahead of GST rollout.
Capital outflow by foreign funds and weak global shares only added to concerns.
Investors kept their fingers crossed ahead of the landmark tax reform Goods and Services Tax (GST), which is set for a

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Mkt losses narrow, GST anxiety keeps investors on toes
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) Markets managed to apply brakes on their early losses today, but the Sensex and the Nifty still moved in the red as investors braced for the final countdown to the GST launch.
The landmark tax reform Goods and Services Tax (GST) is set for a mid-night launch today.
Telecom, capital goods, realty and auto stocks wobbled amid sluggishness in global shares.
The 30-share Sensex resumed

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J&K parties for GST with riders
GST
Dated:- 30-6-2017

Srinagar, Jun 29 (PTI) The second meeting of an all-party consultative group, constituted by the Jammu and Kashmir government to evolve a consensus on the GST implementation in the state, was held here this evening.
The government claimed that the parties were in agreement on the extension of the new tax regime but with safeguards to protect the fiscal autonomy of the state.
"There was a general consensus in the meeting that non- implementation of the GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J-K taking a big hit," an official spokesman said here.
He said the meeting was held under the chairmanship

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on the issue with all shades of the political opinion to evolve broad-based consensus before Jammu and Kashmir is brought under the tax regime.
"If we talk of bringing a separate law, the Centre will have to amend two chapters in the Constitution to delegate powers of taxation to the state of J-K. It will become a huge political issue across the country.
"Besides, it will also entail amending Section 5 of J-K Constitution which can't be done. More so, any attempt on fiddling with Section 5 will open a Pandora's box which will have huge political ramifications for J-K in future," he said.
Presenting the government's view, Finance Minister Haseeb Drabu said the government will ensure adequate safeguards for prot

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n the absence of an alternative trading link, J-K is literally integrated with mainland Indian market.
"Entire requirements are imported from it and everything produced or manufactured in J-K is exported to the same market. Twin taxation systems dissociated from each other will entail costs to business and to public finance system.
"Trading processes will be subjected to twin taxation systems making everything costly in J-K, a cost that ultimately the consumer shall have to bear," he said, adding traders will have to pay more for managing twin systems and it could create a situation that J-K may not get buyers or sellers for its products.
NC's Rather, who is the former chairman of the Empowered Committee of Finance Min

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Advance Received
Query (Issue) Started By: – kamdev senapati Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Advance received one year back from one scrap merchant and the same has reflected on our books of accounts. Regular basis the scrap merchant taken the scrap and paid the amount of each sales.
My Quarry is Since the advance received before GST, will GST attract for the same or not ??.
Please suggest…
Reply By KASTURI SETHI:
The

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7104
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped
 
*************
Notes:
As amended vide Notification

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7103
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
 
******************
Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Semi-precious stones, unworked or

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7102
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Rough diamonds or simply sawn diamonds, industrial or non-industrial
 
*************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods
 
*************
Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
98[Diamonds, industrial or non-industrial, unworked or simply sa

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WARE HOUSE REGISTRATION-REG
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We have trading division chennai which was registered under GST and we have one warehouse/GODOWN in hosur which we want to register under GST.How to register this?
Reply By KASTURI SETHI:
The Reply:
Both are in Tamilnadu. One registration is required. Get the godown in Hosur registered as additional place

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HSN For fabrication
Query (Issue) Started By: – Saurabh Singh Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We make iron grills for door and window. 73083000 Is it right ?​​​​​​
If not, plz specify the correct code.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule III of Notification No. 1/2017-Central Tax dated 2806.2017 (with effect from 1.7.2017 iron grills for doors and wi

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Transition
Query (Issue) Started By: – Kavita Sharma Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
I want to elaborate my previous query, the payments are outstanding as on 30.06.17. Service tax was already charged in the bills and not on accrual basis. Since turnover was less than ₹ 50 lacs, the service tax was being deposited on receipt of payments against the bills. Now, when the service provider will receive the payments a

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Regd. Notification no 8/2017 -CT(Rate) dtd 28/06/2017
Query (Issue) Started By: – Pawan Kumar Dated:- 30-6-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Si

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Transition
Query (Issue) Started By: – Kavita Sharma Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
When a service provider depositing Service tax on receipt basis, as the turnover is less than ₹ 50 lacs. How the service tax with reference to payments that would be received after 1st July, 17 will be deposited under GST.
Reply By KASTURI SETHI:
The Reply:
In this situation, point of taxation is the deciding factor.
Discussion F

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Payment of Taxes and Interest in GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 30-6-2017

How the liabilities in respect of Tax , interest, penalty and other dues under the GST shall be paid, have been summarized hereunder. Same shall be entered in various register etc. All this is prescribed in Section 49 to 50 of the GST Law and GST Payment Rules, 2017.
Payment of Taxes [ Section -49 ]
A] Electronic cash ledger
* Section provides for three kind of ledger
Electronic cash ledger
Electronic credit ledger
Electronic liability ledger
* Electronic Cash Ledger
* Every deposit made for tax , interest, penalty and fees shall be credited to Electronic Cash Ledger in Form-GST PMT-5.
* Taxes, Interest

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Electronic credit ledger
* The input tax credit of RP on self assessed basis in the return of taxable person shall be credited to his Electronic Credit Ledger on the common portal in Form -GST PMT-2.
* The electronic credit ledger may include the following
* ITC from inward supply from registered person.
* ITC from ISD
* ITC on stock immediately preceding the day when RP is liable for payment of tax.
* ITC available on payment made on reverse charge.
RP upon noticing any problem can apply on GST PMT-04 on common portal.
* Manner of Utilisation of ITC
* Amount of input tax credit in IGST, CGST, SGST or UTGSTshall be utilized as follows :
* ITC of IGST available in Electronic Credit Ledger shall be utilized first for paymen

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* All amount payable by taxable person shall be debited in Electronic Liability Register in Form-GST PMT-01. Payment of every liability by registered taxable person shall be by debiting the electronic credit ledger and crediting the electronic liability register.
Explanation-
“Tax due” means tax payable under the Act but does not include interest , fees or penalty.
” Other due ” mean interest, fees and penalty.
Interest on delayed payment of Tax [ Section 50 ]
* Every person liable to pay tax and fails to pay the same on due date , shall pay interest on unpaid amount at the rate as prescribed from the due date of payment of tax to the date of payment. Interest shall be paid to the account of central or State Government.
* Interes

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Export Under Bond
Query (Issue) Started By: – Lakshmi NV Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
what are the procedures for export under bond .Any specific form is avilable under GST for executing Bond.To whom such bond is executed
Reply By KASTURI SETHI:
The Reply:
Most likely, language of bond will remain the same excepting the words,'CE duty' will be replaced by GST. Implementation of GST does not alter the purpose of

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Implementation of GST in Customs-Changes in BE/SB Declaration
Public Notice No. 26/2017/CCP/JMR Dated:- 30-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS (PREVENTIVE), JAMNAGAR
"SARDA HOUSE", BEDI BANDAR ROAD OPP. PANCHVATI, JAMNAGAR-361008
F. No. VIII/48-81/Cus-T/2017
Date: 30.06.2017
Public Notice No. 26/2017/CCP/JMR
Subject: Reg.
Attention of Importers/Exporters, Custom Brokers & Trade is invited to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), bringing out amendments in Customs and Central Excise legislations in alignment with GST implementation. Further reference is invited to various decisions in GST Council meeting, documentation of the same in CBEC Website and also the advisory issued by Member (Customs) vide D.O. letter dated 20.6.17 on Customs related matters on introduction of Goods and Service Tax regime.
2. The legislations referred above have

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of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified are in respective schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be "II3".
(iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017.
To effect the above changes, the For IGST fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry
For GST
For GST C. cess
Notifica

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Ex.Flag as C
5. Declaration of CETH:
The Central Excise Tariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty (CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, "NOEXCISE" should be quoted.
6. Identification of GST Beneficiary :
To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states.
Description (1)
GSTlN-Imp. (2)
Regn_Type (3)
Type of IEC to be declared (4)
GST Benefit (5)
GSTIN Normal
G
TP, CMP, CAS, ISD, NR, TDS
Individual
Yes

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f Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE.
For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry.
8. IGST Availment in case of Manual Bill of Entry :
Since all the validation related to IGST refund or flow of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401/81/20

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ax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in-case-Qf-IC2s-iLfhnuld-Le Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary de

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ate whether the exports are being made on: P – Payment of IGST
LUT – Under Bond or LUT
NA – Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters
13. Taxable Value and IGST Paid
Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports.
This is further explained by the following
Illustration:
An exporter raises an export invoice as below:
Item
Quantity (units)
Unit Price (Rs)
Total Price
IGST (Rs)
A
1000
200
2,00,000
24,000
B
2000
100
2,00,000
24,000
Total
4,00,000
48,000
Due to some re

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ontaining only alphabets, numerals and two special characters ("/" and “-“)
The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination.
Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be.
The End Use of the Item should be declared against each of the item. The list is p

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ntral Goods and Services Tax Act, 2017."
For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003
16. Container Details
Certain details about the Containers are required in line with the International customs communication as well as with a view to implement e-way bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are:
Container Size – As per the codes specified in ISO Directory available on icegate website at. https://www.icegate.gov.in/SWIFT/single window docs.html
Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports).
17. Transitory Provisions for BE
The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearanc

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r veterinary medicine (Manufacture/Actual Use)
DCX900
Drugs & Cosmetics -For personal consumption
FSA100
For Animal Food or Feed (Trading/ commercial distribution)
FSA200
For manufacture/processing as a Animal Food or Feed (Manufacture/Actual Use)
FSA800
For use research use as Animal Food
FSA900
Foods & Supplements -For Personal use
FSH100
Food – For Consumer use under commercial distribution (Trading)- Retail or wholesale
FSH200
Food – For manufacture/ commercial Processing (Manufacture/Actual Use)
FSH700
Food -For Internal use in Hotels-Restaurant
FSH710
Food -For Public Display or Exhibition
FSH750
Food -For use in International Sports Events
FSH800
Food -For Research Use
FSH900
Food – For personal consumption
FSH910
Food – For distribution in a natural disaster (if received gratis)
FSH920
Food -For Charitable Use
FSH930
Food -For use in a Diplomatic Establishment
GNX100
Generic -For Consumer use under commercial distribution (for Trading – wholesale

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Guidance Note for Importer and Exporter on GST roll out
PUBLIC NOTICE. 25/2017 Dated:- 30-6-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE : DEPARTMENT OF REVENUE
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035
F. No. S2/08/2017-ED1
Date: 30/06/2017
PUBLIC NOTICE. 25/2017
Subject: – Guidance Note for Importer and Exporter on GST roll out-Reg.
Attention of all Importers, Customs Brokers, Members of the Trade and others is invited towards guidelines issued by CBEC for Importer and Exporter on GST roll out. Those guidelines are enclosed herewith and all concerned are directed to go through the same.
Difficulties, if any may be brought to the notice of the undersigned.
Dr.DK SRINIVAS
COMMISSIONER OF CUSTOMS.
=============
Document 1
I. Introduction:
Indian Customs gears up for GST roll-out
Guidance Note for Importers and Exporters
The purpose of this guidance note is to bring clarity about the impac

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ts by virtue of sub-
sections (7)&(9)
of Section 3 of the Customs Tariff Act, 1975. Barring a few commodities such
as pan masala
, certain petroleum products which attractlevy of CVD, majority of importswould
attract levy of
IGST. Further, a few products such as acrated waters, tobacco products, motor
vehicles etc, would
also attract levy of GST Compensation Cess, over and above IGST. IGST
andGST
Compensation cess, wherever applicable, would be levied on cargo that would arrive on
or after 1st July,
2017. It may also be noted that IGST would also be levied on cargo which has
arrived prior to
1″ July but a bill of entry is filed on or after 1 July 2017.Similarly ex-bond bill
of entry filed
on or after 1 July 2017 would attract IGSTand GST Compensation cess, as
applicable. In the case
where cargo arrival is after 1″ July and an advance bill of entry was filed.
before 1
July along with the payment of duty, the bill of entry may be recalled and reassessed by
the proper

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gage – Nil Rate
9804- Specified Drugs and medicines for personal use- 5%
9804- Other drugs and medicines for personal use- 12%
9804- All other dutiable goods for personal use- 28%
Likewise, different rates of tax have been notified for goods attracting Compensation Cess which
is leviable on 55 item
descriptions (of supply). These rates are mostly ad valorem. But some also
attract either specific rates (
e.g. coal) or mixed rates (ad valorem + specific) as for cigarettes. The
coverage of the goods
under GST compensation cess isavailable on CBEC website along with
their HSN codes and
applicable cess rates.The IGST Rates of Goods, Chapter wise IGST rate,
GST Compensation Cess
rates, IGST Exemption/Concession are available on CBEC website for
trade and departmental
officers as well.
Valuation and method of calculation: IGST is leviable on the value of imported goods and
for calculating integrated tax on any
imported article, the value of such imported goods
would be the

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y
Document 3
in the value for levy of IGST and Compensation Cess is an important change. These were n
hitherto included in the value for the
levy of additional duty of customs (CVD) or Speci
Additional Duty (SAD). The
IGST paid shall not be added to the value for the purpose
calculating Compensation Cess.
Although BCD, Education Cesses and IGST would be applicable in majority of cases, howeve
for some products CVD, SAD or GST Compensation cess may also be applicable. For differen
scenarios
the duty calculation process has been illustrated in Annexure-I of this document.
IV. Changes in import procedures:
Importer Exporter Code (IEC): In GST regime, GSTIN would be used for credit flow of IGST
paid on import of goods. Therefore, GSTIN would be the key identifier. DGFT in its Trade
Notice
No. 09 dated 12.06.2017 has statedthat PANwould be the Import Export code (IEC)
However, while PAN is identifier at the entity level, GSTIN would be used as identifier at the
transaction l

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and DFIA. IGST and
Compensation Cess will have to be paid on such imports.
The EXIMscrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and
SEIS)
can be utilised only for payment of Customs dutiesor additional duties of Customs, on
items not
covered by GST,at the time of import. The scrips cannot be utilized for payment
ofIntegrated
Tax and Compensation Cess. Similarly, scripscannot be used for payment of CGST,
SGST or
IGST for domestic procurements.
Document 4
VI. EOUS and SEZ:
EOUS/EHTPS/STPs will be allowed to import goods without payment of basic customs du
(BCD) as well additional
duties leviable under Section 3 (1) and 3(5) of the Customs Tariff A
GST would be
leviable on the import of input goods or services or both used in the manufactu
by EOUS which can
be taken as input tax credit (ITC). This ITC can be utilized for payment
GST taxes payable on
the goods cleared in the DTA or refund of unutilized ITC can be claime
under Section

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om IGST has been provided on passenger baggage. However, basic customs
duty shall be leviable
at the rate of 35% and education cess as applicable on the value which is in
excess of the
duty free allowancesprovided under the Baggage Rules, 2016.
X.
Refunds of SAD paid on imports:
The need for SAD refunds arose mainly on account of the fact that traders or dealers of imported
goods were unable
to take credit of this duty (which was a Central tax) while discharging their
VAT or Sales tax
liability (which was State levy) on subsequent sale of the goods. Unless
corrected through a
mechanism such as refund (of one of the taxes) this would have resulted in
“double”
payment of tax.
With the introduction of GST on 01.07.2017, credit of “eligible duties” in respect of inputs held
in stock and inputs
contained in semi-finished or finished goods held in stock, is permissible to
Document 5
registered persons not liable to be registered under the existing law (for instance, VAT dea

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ms duty (BCD)
would not be available. In order to avail ITC of IGST and GST
Compensation Cess
, an importer has to mandatorily declare GST Registration number (GSTIN)
in the Bill of Entry.
Provisional IDs issued by GSTN can be declared during the transition period.
However, importers
are advised to complete their registration process for GSTIN as ITC of IGST
would be available based
on GSTIN declared in the Bill of Entry. Input tax credit shall be availed
by a registered person
only if all the applicable particulars as prescribed in the Invoice Rules are
contained in the said
document, and the relevant information, as contained in the said document,
is furnished in FORM
GSTR-2 by such person.
Customs EDI system would be interconnected with GSTN for validation of ITC. Further, Bill of
Entry data in non-EDI
locations would be digitized and used for validation of input tax credit
provided by GSTN.
XII. Drawback:
Exports under GST
No amendments have been made to the d

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of three months is also being provided from date of implementation of GST
i.e. 1.7.2017.
During this period, existing duty drawback scheme under Section 75 shall continue.
For exports during
this period, exporters can claim higher rate of duty drawback (composite AIR)
subject to
conditions that no input tax credit of CGST/IGST is claimed, no refund of IGST paid
on export goods
is claimed and no CENVAT credit is carried forward. A declaration from
exporter and certificate from jurisdictional GST officer in this regard has been prescribed in the
notification related
to AIRS. This will prevent double availement of neutralisation of input taxes.
Similarly, the
exporter can claim brand rate for Customs, Central Excise duties and Service Tax
during this
period.
Exporters also have the option of claiming only the Customs portion of AIR and claim
refund/ITC under GST
laws.
All Industry Rates for the transition period shall be notified before 1.7.2017. The AIR for post
tran

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ntral
Excise/Service Tax
paid and CGST/IGST paid inputs and inputs services or only CGST/IGST
Document 7
paid inputs and inputs services. In such situation, an exporter opting to claim composite rate
duty drawback during
transition period has to give specified declaration and produce certificat
as stated above so that he does
not claim double benefit. Exporter will have to reverse the ITC
any availed and also ensure
that he does not claim refund of ITC/IGST. Requisite certificate fro
GST officer shall also be
required to this effect. As mentioned earlier, exporters will also hav
option of claiming credit/refund
of CGST/IGST and claim Customs rate drawback.
XIII.
Refund of IGST paid on exports and Export under Bond scheme:
Under GST regime exports would be considered as zero-rated supply. Any person making zerc
rated supply (ie. any exporter) shall
be eligible to claim refund under either of the following
options, namely:-
(a) he may supply goods or services or both u

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filed only after the export manifest or an export report, as the
case may be, is delivered under
section 41 of the Customs Act, 1962 in respect of such goods.
For the option (b),the shipping bill filed by an exporter shall be deemed to be an application for
refund of integrated tax paid
on the goods exported out of India and such application shall be
deemed to have been filed only
when the person in charge of the conveyance carrying the export
goods duly files an export manifest
or an export report covering the number and the date of
shipping bills or bills of export
and the applicant has furnished a valid return.
Document 8
For both option (a) and (b) exporters have to provide details of GST invoice in the Shipping bill.
ARE-1 which is being
submitted presently shall be dispensed with except in respect of
commodities to which provisions of
Central Excise Act would continue to be applicable.
XIV. Change in export Procedures:
Electronic as well as manual Shipping Bill

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epartment. Suitable circular in this regard would be issued. Until then the
extant instructions on the
issue may be followed.
Note: The above guidance note should not be used in anyquasi-judicial or judicial proceedings,
where only the relevant legal
texts need to be referred to.
Document 9
ANNEXURE-I
Case 1.-Where product attracts IGST but not CVD
Suppose Assessable Value (A.V.) including landing charges Rs. 100/-
(1)
BCD-10%
(2)
IGST-12%
(3)
Education cess – 2%
(4)
Higher education cess-1%
In view of the above parameters, the calculation of duty would be as below:
(a)
BCD Rs. 10 [10% of A.V.]
(b)
Education cess- Rs. 0.2 [2% of (a)]
(c)
Higher education cess- Rs. 0.1 [1% of (a)]
(d)
IGST-Rs. 13.236 (A.V.+(a)+(b)+(c)]x12%
Case 2. Where product does not attract CVD but attract IGST as well as compensation cess
Suppose Assessable Value (A.V.) including landing charges Rs. 100/-
(1)
BCD-10%
(2)
IGST-12%
(3)
Education cess – 2%
(4)
Higher education cess -1

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–
(1) BCD-10%
(2) CVD-12%
(3) IGST-28%
(4) Education cess – 2%
(5)
Higher education cess -1%
(6) Compensation cess-10%
Document 11
In view of the above parameters, the calculation of duty would be as below:
(a)
BCD Rs. 10 [10% of A.V.]
(b)
CVD Rs 13.2 [12% of (A.V.+ BCD)
(c)
Education cess- Rs. 0.464 [2% of (BCD+CVD)]
(d)
Higher education cess- Rs. 0.232 [1% of (BCD+CVD)]
(e)
IGST Rs. 34.69 [A.V.+(a)+(b)+(c)+(d)]x 28%
(f)
Compensation cess – Rs. 12.389 [A.V.+(a)+(b)+(c)+(d)]x 10%
Note: In cases where imported goods are liable to Anti-Dumping Duty or Safeguard Duty,
calculation of Anti-Dumping Duty or Safeguard duty would be as per the respective notification
issued for levy of such duty. It is also clarified that value for calculation of IGST as well as
Compensation Cess shall also include Anti-Dumping Duty amount and Safeguard duty amount.
CBEC WEBSITE
Information guide on GST
www.cbec.gov.in
GSTN WEBSITE – www.gstn.org
GST COUNCIL WEBSITE – www.gstindia.co

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Reverse charge on specified supply of goods under section 9(3) of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)
4/2017-State Tax (Rate) Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.4/2017-State Tax (Rate)
Date: 30.06.2017
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, subheading, heading or

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3.
2401
Tobacco leaves
Agriculturist
Any registered person
4.
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
5.
Supply of lottery.
State Government, Union Territory or any local authority
Lottery distributor or selling agent.
Explanation.- For thepurposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998 .
Explanation-
(1) In this Table, "tariff item", "sub-heading", "heading" and &quo

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Exempts intra-State supplies of goodsor services or both received by a deductor under Sikkim Goods and Services Tax Act, 2017
9/2017-StateTax (Rate) Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No. 9/2017-StateTax (Rate)
Date: 30.06.2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Sikkim Goods and Services

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Notification of wholly exempted intrastate supply of goods from State tax as per sub-section (1) of section 11 of the Kerala Goods and Service Tax Ordinance, 2017 (11 of 2017)
G.O. (P) No. 63/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 63/2017/TAXES
30th June, 2017
Dated, Thiruvananthapuram, 16th Mithunam, 1192
9th Ashadha, 1939.
S. R. O. No. 361/2017.-In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Act Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in t

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in unit container]
12
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18
3
Fish seeds, prawn/shrimp seeds whether or not proce

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ners and bearing a registered brand name;
28
0407
Birds' eggs, in shell, fresh, preserved or cooked
29
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31
0506
All goods i.e., Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32
0507 90
All goods i.e., Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33
0511
Semen including frozen semen
34
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35
0701
Potatoes, fresh or chilled
36
0702
Tomatoes, fresh or chilled
37
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
38
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
39
0705
Lettuce (Lactuca sat

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pp.), Areca nuts, fresh, whether or not shelled or peeled
50
0803
Bananas, including plantains, fresh or dried
51
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53
0806
Grapes, fresh
54
0807
Melons (including watermelons) and papaws (papayas), fresh.
55
0808
Apples, pears and quinces, fresh.
56
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata),

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bearing a registered brand name]
71
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other than those put up in unit container and bearing a registered brand name]
73
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76
1104
Cereal grains hulled
77
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 110

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88
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfo in, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92
1301
Lac and Shellac
93
1404 90 40
Betel leaves
94
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96
1905
Pappad, by whatever name it is known, except when ser

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6
All types of contraceptives
108
3101
All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
109
3304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110
3825
Municipal waste, sewage sludge, clinical waste
111
3926
Plastic bangles
112
4014
Condoms and contraceptives
113
4401
Firewood or fuel wood
114
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
115
4802/4907
Judicial. Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116
4817/4907
Postal items, like envelope, Post card etc., sold by Government
117
48/4907
Rupee notes when sold to the Reserve Bank of India
118
4907
Cheques, lose or in book form
119
4901
Printed books, including Braille books
120
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121
4903
Children's

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les, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
138
8445
Amber charkha
139
8446
Handloom [weaving machinery]
140
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141
8803
Parts of goods of heading 8801
142
9021
Hearing aids
143
92
Indigenous handmade musical instruments
144
9603
Muddhas made of sarkanda and phool bahari jhadoo
145
9609
Slate pencils and chalk sticks
146
9610 00 00
Slates
147
9803
Passenger baggage
148
Any chapter
Puja samagri namely:-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey [proposed GST Nil]
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandan tika
149
..
Supply of lottery by

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purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999 (Central Act 47 of 1999);
(iii) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1999);
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act (Central Act 51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. The notification shall come into force with effect from the 1st day of July, 2017.
By order of the Governor,
MINHAJ ALAM,
Secretary to Government.
Explanatory Note
(This does not for

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Notification as per subsection (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) for which for which the State tax leviable in excess of five per cent is exempted.
G.O. (P) No. 64/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 64/2017/TAXES
30th June, 2017
Dated, Thiruvananthapuram, 16th Mithunam, 1192
9th Ashadha, 1939.
S. R. O. No. 362/2017.-In exercise of the powers conferred by sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter as t

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pecified contracts, or
(3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or
(4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or
(5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.
2.5%
1
ANNEXURE
Condition No.
Conditions
1.
If,-
(a) the goods are supplied to,-
(i) the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the “licensee”) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “

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Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a);
(ii) is a contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural

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nment of India, to the effect that the goods are required for,-
(A) petroleum operations referred to in sub-clause (i) of clause (a) under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or
(B) petroleum operations referred to in sub-clause (ii) of Clause (a) under the contract referred to in that sub-clause and containing, the name of such sub- contractor, or
(C) petroleum operations or coal bed methane operations, as the case may be, referred to in sub-clause (iii) of clause (a) under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee or lessee or contractor, as the case ma

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er of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of the transferee and that the said goods are required for petroleum operations to be undertaken under,-
(A) petroleum exploration or mining leases referred to in sub-clause of clause (a); or
(B) petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a); or
(C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a);
(ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/contractor or by the licensee/contractor of the transferee where such transferee is a sub-contrac

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ay be, may pay the tax which would have been payable but for the exemption contained herein, on the depreciated value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof

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ay barges and supply boats, marine ship equipment including water maker, DP system and Diving system.
(5) All types of equipment/units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well control, blowout prevention (BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CBM wells including wireline and downhole equipment.
(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes.
(7) All types of drilling bits, including nozzles, breakers and related tools.
(8) Al

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hackles, couplings marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials.
(13) All types of fully equipped vessels and other units /equipment required for Pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment.
(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
(15) All types of valves including high pressure valves.
(16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets.
(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders. EPIRV, electronic individual security devices including electronic access control system.
(18) Specialized antenna system, simplex te

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irst Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order of the Governor,
MINHAJ ALAM,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
As per sub-section (1) of section 11 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), where the Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notifications, exempt generally, either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified desc

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Notifying the State tax rates, conditions and classifications of the intra-State supply of services under the Kerala Goods and Services Tax Ordinance, 2017.
G.O. (P) No. 72/2017/TAXES Dated:- 30-6-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (B) Department
NOTIFICATION
G.O. (P) No. 72/2017/TAXES
30th June, 2017
Dated, Thiruvananthapuram,16th Mithunam, 1192
9th Ashadha, 1939.
S. R. O. No. 370/2017.-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 Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017), the Government of Kerala, 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 o

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se 119 of section 2 of Central Goods and Services Tax Act, 2017.
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(iii) construction services other than (i) and (ii) above.
9
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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 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,
– Services of whole sale auctioning houses.
9
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6.
Heading 9962
Services in retail trade.
Explanation.-This service does not include sale or purchase of goods
9
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7.
Heading 9963 (Accommodation, food and beverage services)
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods,

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offered on the published charges for such unit.
6
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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.
9
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(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 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.
9
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(v) Supply, by way of or as part of any service or in any other

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, of goods, 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.
9
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(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 above per unit per day or equivalent.
14
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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 amenities, but without excluding any discount offered on the pu

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(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking 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
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
(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.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation No. (iv)]
(v) Transport of passengers by

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er to Explanation no. (iv)]
(iii) Services of goods transport agency (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.
2.5
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)]
(iv) Transport of goods in containers by rail by any person other than Indian Railways.
6
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(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
9
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10.
Heading 9966 (Rental services of transport vehicles)
(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient
2.5
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.

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rvices 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 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 the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
6
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer To Explanation no. (iv)]
(ii) Transfer of the right to use any goods for any purpose (whether or

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eries, 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.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Financial and related services other than (i), (ii), (iii), and (iv) above.
9
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16.
Heading 9972
Real estate services.
9
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17.
Heading 9973 (Leasing or rental services, with or without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
6
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(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technolo

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in aircraft operations;
(b) “scheduled air transport service” means an air transport service under taken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognizable 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 recognizably systematic series, not open to use by passengers.
(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
Same rate of central tax as applicable on supply of like goods involving transfer of title in goods
..
18.
Section 8
Business and Production Services
..
19.
Heading 9981
Research and development services.
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..
20.
Heading 9982
Legal and accounting services.
9
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21.
Heading 99

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and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
(ii) Support services other than (i) above
9
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24.
Heading 9986
(i) 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 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 including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or b

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similar
(ii) Support services to mining, electricity, gas and water distribution.
9
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25.
Heading 9987
Maintenance, repair and installation (except construction) services.
9
..
26.
Heading 9988 [Manufacturing services on physical inputs (goods) owned by others]
(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 the Customs Tariff Act, 1975 (51of 1975);
(d) Printing of books (including Braille books) journals and periodicals;
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
(a) b

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tion and other services provided to the community as a whole; compulsory social security services.
9
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30.
Heading 9992
Education services.
9
..
31.
Heading 9993
Human health and social care services.
9
..
32.
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection services.
9
..
33.
Heading 9995
Services of membership organisations.
9
..
34.
Heading 9996 (Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
9
..
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
9
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(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, racecourse, ballet, any sporting ev

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ivided 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 of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
4. Explanation.-For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context o

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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 through farmer education or training.
(vii) “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 make

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(used for assembly line activities), workshops, storage buildings and other similar industrial buildings
8
995414
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
9
995415
Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
10
995416
Construction services of other buildings nowhere else classified
11
995419
Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above
12
Group 99542
General construction services of civil engineering works
13
995421
General construction services of highways, streets, roads, railways and airfield runways,

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covered above
22
Group 99543
Site preparation services
23
995431
Demolition services
24
995432
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
25
995433
Excavating and earthmoving services
26
995434
Water well drilling services and septic system installation Services
27
995435
Other site preparation services nowhere else classified
28
995439
Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
29
Group 99544
Assembly and erection of prefabricated constructions
30
995441
Installation, assembly and erection services of prefabricated buildings
31
995442
Installation, assembly and erection services of other prefabricated structures and constructions
32
995443
Installation services of all types of street furniture (such as bus shelters, benches, telephone boot

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es
47
995462
Water plumbing and drain laying services
48
995463
Heating, ventilation and air conditioning equipment installation services
49
995464
Gas fitting installation services
50
995465
Insulation services
51
995466
Lift and escalator installation services
52
995468
Other installation services nowhere else classified
53
995469
Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
54
Group 99547
Building completion and finishing services
55
995471
Glazing services
56
995472
Plastering services
57
995473
Painting services
58
995474
Floor and wall tiling services
59
995475
Other floor laying, wall covering and wall papering services
60
995476
Joinery and carpentry services
61
995477
Fencing and railing services
62
995478
Other building completion and finishing services nowhere else classified
63
995479
Services involving repair, alterations, additions, replacements, maintenan

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y Hostels, Camps, Paying Guest and the like
79
996329
Other room or unit accommodation services nowhere else classified
80
Group 99633
Food, edible preparations, alcoholic and non-alcoholic beverages serving services
81
996331
Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
82
996332
Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
83
996333
Services provided in canteen and other similar establishments
84
996334
Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
85
996335
Catering services in trains, flights and the like
86
996336
Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
87
996337
Other contract food services
88
996339
Other food, edi

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railways, metro and the like
100
996422
Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
101
996423
Taxi services including radio taxi and other similar services
102
996424
Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
103
996425
Domestic/international scheduled air transport services of passengers
104
996426
Domestic/international non-scheduled air transport services of passengers
105
996427
Space transport services of passengers
106
996429
Other long-distance transportation services of passengers nowhere else classified
107
Heading 9965
Goods Transport Services
108
Group 99651
Land transport services of Goods
109
996511
Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, tr

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out operators
120
Group 99660
Rental services of transport vehicles with or without operators
121
996601
Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
122
996602
Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator
123
996603
Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator
124
996609
Rental services of other transport vehicles nowhere else classified with or without operator
125
Heading 9967
Supporting services in transport
126
Group 99671
Cargo handling services
127
996711
Container handling services
128
996712
Customs house agent services
129
996713
Clearing and forwarding services
130
996719
Other cargo and baggage handling services
131
Group 99672
Storage and warehousing services
132
996721
Refrigerated storage services
133
996722
B

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thing services
147
996753
Vessel salvage and refloating services
148
996759
Other supporting services for water transport nowhere else classified
149
Group 99676
Supporting services for air or space transport
150
996761
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 transport
154
Group 99679
Other supporting transport services
155
996791
Goods transport agency services for road transport
156
996792
Goods transport agency services for other modes of transport
157
996793
Other goods transport services
158
996799
Other supporting transport services nowhere else classified
159
Heading 9968
Postal and courier services
160
Group 99681
Postal and courier services
161
996811
Postal services including post office counter services, mail box rental services
162
996812
Courier services
163
996813
Local

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t, guarantees and securities
180
997114
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
Insurance and pension services (excluding reinsurance services)
185
997131
pension services
186
997132
Life insurance services (excluding reinsurance services)
187
997133
Accident and health insurance services
188
997134
Motor vehicle insurance services
189
997135
Marine, aviation, and other transport insurance services
190
997136
Freight insurance services and travel insurance services
191
997137
Other property insurance services
192
997139
Other non-life insurance services (excluding reinsurance services)
193
Group 99714
Reinsurance services
194
997141
Life reinsurance services
195
997142
Accident and health reinsurance services
196
997143
Motor vehicle reinsurance

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vices auxiliary to insurance and pensions
212
997161
Services auxiliary to insurance and pensions
213
997162
Insurance claims adjustment services
214
997163
Actuarial services
215
997164
Pension fund management services
216
997169
Other services auxiliary to insurance and pensions
217
Group 99717
Services of holding financial assets
218
997171
Services of holding equity of subsidiary companies
219
997172
Services of holding securities and other assets of trusts and funds and similar financial entities
220
Heading 9972
Real estate services
221
Group 99721
Real estate services involving owned or leased property
222
997211
Rental or leasing services involving own or leased residential property
223
997212
Rental or leasing services involving own or leased non-residential property
224
997213
Trade services of buildings
225
997214
Trade services of time-share properties
226
997215
Trade services of vacant and sub-divided land
227
Group 9972

= = = = = = = =

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ice machinery and equipment (except computers) with or without operator
238
997315
Leasing or rental services concerning computers with or without operators
239
997316
Leasing or rental services concerning telecommunications equipment with or without operator
240
997319
Leasing or rental services concerning other machinery and equipments with or without operator
241
Group 99732
Leasing or rental services concerning other goods
242
997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243
997322
Leasing or rental services concerning video tapes and disks (home entertainment equipment)
244
997323
Leasing or rental services concerning furniture and other household appliances
245
997324
Leasing or rental services concerning pleasure and leisure equipment
246
997325
Leasing or rental services concerning household linen
247
997326

= = = = = = = =

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ploration and evaluation
258
997338
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
Business and Production Services
261
Heading 9981
Research and development services
262
Group 99811
Research and experimental development services in natural sciences and engineering
263
998111
Research and experimental development services in natural sciences
264
998112
Research and experimental development services in engineering and technology
265
998113
Research and experimental development services in medical sciences and pharmacy
266
998114
Research and experimental development services in agricultural sciences
267
Group 99812
Research and experimental development services in social sciences and humanities
268
998121
Research and experimental development services in soc

= = = = = = = =

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intellectual property rights
283
998214
Legal documentation and certification services concerning other documents
284
998215
Arbitration and conciliation services
285
998216
Other legal services nowhere else classified
286
Group 99822
Accounting, auditing and bookkeeping services
287
998221
Financial auditing services
288
998222
Accounting and bookkeeping services
289
998223
Payroll services
290
998224
Other similar services nowhere else classified
291
Group 99823
Tax consultancy and preparation services
292
998231
Corporate tax consulting and preparation services
293
998232
Individual tax preparation and planning services
294
Group 99824
Insolvency and receivership services
295
998240
Insolvency and receivership services
296
Heading 9983
Other professional, technical and business services
297
Group 99831
Management consulting and management services; information technology services
298
998311
Management consulting and management ser

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vices
312
998327
Project site master planning services
313
998328
Landscape architectural services and advisory services
314
Group 99833
Engineering services
315
998331
Engineering advisory services
316
998332
Engineering services for building projects
317
998333
Engineering services for industrial and manufacturing projects
318
998334
Engineering services for transportation projects
319
998335
Engineering services for power projects
320
998336
Engineering services for telecommunications and broadcasting projects
321
998337
Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
322
998338
Engineering services for other projects nowhere else classified
323
998339
Project management services for construction projects
324
Group 99834
Scientific and other technical services
325
998341
Geological and geophysical consulting services
326
998342
Subsurface surveying services
327

= = = = = = = =

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g space
344
998366
Sale of other advertising space or time (except on commission)
345
Group 99837
Market research and public opinion polling services
346
998371
Market research services
347
998372
Public opinion polling services
348
Group 99838
Photography and videography and their processing services
349
998381
Portrait photography services
350
998382
Advertising and related photography services
351
998383
Event photography and event videography services
352
998384
Specialty photography services
353
998385
Restoration and retouching services of photography
354
998386
Photographic and videographic processing services
355
998387
Other photography and videography and their processing services nowhere else classified
356
Group 99839
Other professional, technical and business services
357
998391
Specialty design services including interior design, fashion design, industrial design and other specialty design services
358
998392
Design original

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6
998423
Fax, telephony over the internet
377
998424
Audio conferencing and video conferencing over the internet
378
998429
Other internet telecommunications services nowhere else classified
379
Group 99843
On-line content services
380
998431
On-line text based information such as online books, newspapers, periodicals, directories and the like
381
998432
On-line audio content
382
998433
On-line video content
383
998434
Software downloads
384
998439
Other on-line contents nowhere else classified
385
Group 99844
News agency services
386
998441
News agency services to newspapers and periodicals
387
998442
Services of independent journalists and press photographers
388
998443
News agency services to audiovisual media
389
Group 99845
Library and archive services
390
998451
Library services
391
998452
Operation services of public archives including digital archives
392
998453
Operation services of historical archives including digital arch

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nd security services
411
998521
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
Polygraph services
418
998528
Fingerprinting services
419
998529
Other security services nowhere else classified
420
Group 99853
Cleaning services
421
998531
Disinfecting and exterminating services
422
998532
Window cleaning services
423
998533
General cleaning services
424
998534
Specialised cleaning services for reservoirs and tanks
425
998535
Sterilisation of objects or premises (operating rooms)
426
998536
Furnace and chimney cleaning services
427
998537
Exterior cleaning of buildings of all types
428
998538
Cleaning of transportation equipment
429
998539
Other cleaning services nowhere else classified
430
Group 99854
Packaging services
431
998540
Packaging services of goods for others

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services
448
998594
Combined office administrative services
449
998595
Specialised office support services such as duplicating services, mailing services, document preparation and the like
450
998596
Events, exhibitions, conventions and trade shows organisation and assistance services
451
998597
Landscape care and maintenance services
452
998598
Other information services nowhere else classified
453
998599
Other support services nowhere else classified
454
Heading 9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities
455
Group 99861
Support services to agriculture, hunting, forestry and fishing
456
998611
Support services to crop production
457
998612
Animal husbandry services
458
998613
Support services to hunting
459
998614
Support services to forestry and logging
460
998615
Support services to fishing
461
998619
Other support services to agriculture, hunting, forestry and fishing
462
Group 99862
Support

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nance and repair services of transport machinery and equipment
476
998715
Maintenance and repair services of electrical household appliances
477
998716
Maintenance and repair services of telecommunication equipments and apparatus
478
998717
Maintenance and repair services of commercial and industrial machinery
479
998718
Maintenance and repair services of elevators and escalators
480
998719
Maintenance and repair services of other machinery and equipments
481
Group 99872
Repair services of other goods
482
998721
Repair services of footwear and leather goods
483
998722
Repair services of watches, clocks and jewellery
484
998723
Repair services of garments and household textiles
485
998724
Repair services of furniture
486
998725
Repair services of bicycles
487
998726
Maintenance and repair services of musical instruments
488
998727
Repair services for photographic equipment and cameras
489
998729
Maintenance and repair services of other goods no

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ing services
502
998813
Fruit and vegetables processing services
503
998814
Vegetable and animal oil and fat manufacturing services
504
998815
Dairy product manufacturing services
505
998816
Other food product manufacturing services
506
998817
Prepared animal feeds manufacturing services
507
998818
Beverage manufacturing services
508
998819
Tobacco manufacturing services nowhere else classified
509
Group 99882
Textile, wearing apparel and leather manufacturing services
510
998821
Textile manufacturing services
511
998822
Wearing apparel manufacturing services
512
998823
Leather and leather product manufacturing services
513
Group 99883
Wood and paper manufacturing services
514
998831
Wood and wood product manufacturing services
515
998832
Paper and paper product manufacturing services
516
Group 99884
Petroleum, chemical and pharmaceutical product manufacturing services
517
998841
Coke and refined petroleum product manufacturing service

= = = = = = = =

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al-purpose machinery manufacturing services nowhere else classified
533
998877
Special-purpose machinery manufacturing services
534
Group 99888
Transport equipment manufacturing services
535
998881
Motor vehicle and trailer manufacturing services
536
998882
Other transport equipment manufacturing services
537
Group 99889
Other manufacturing services
538
998891
Furniture manufacturing services
539
998892
Jewellery manufacturing services
540
998893
Imitation jewellery manufacturing services
541
998894
Musical instrument manufacturing services
542
998895
Sports goods manufacturing services
543
998896
Game and toy manufacturing services
544
998897
Medical and dental instrument and supply manufacturing services
545
998898
Other manufacturing services nowhere else classified
546
Heading 9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services
547
Group 99891
Publishing, printing and reproduc

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services
560
Heading 9991
Public administration and other services provided to the community as a whole; compulsory social security services
561
Group 99911
Administrative services of the government
562
999111
Overall Government public services
563
999112
Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
564
999113
Public administrative services related to the more efficient operation of business
565
999119
Other administrative services of the government nowhere else classified
566
Group 99912
Public administrative services provided to the community as a whole
567
999121
Public administrative services related to External Affairs, Diplomatic and Consular services abroad
568
999122
Services related to foreign economic aid
569
999123
Services related to foreign military aid
570
999124
Military defence services
571
999125
Civil defence services
5

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ucation services
584
Group 99922
Primary education services
585
999220
Primary education services
586
Group 99923
Secondary Education Services
587
999231
Secondary education services, general
588
999232
Secondary education services, technical and vocational
589
Group 99924
Higher education services
590
999241
Higher education services, general
591
999242
Higher education services, technical
592
999243
Higher education services, vocational
593
999249
Other higher education services
594
Group 99925
Specialised education services
595
999259
Specialised education services
596
Group 99929
Other education and training services and educational support services
597
999291
Cultural education services
598
999292
Sports and recreation education services
599
999293
Commercial training and coaching services
600
999294
Other education and training services nowhere else classified
601
999295
services involving conduct of examination for admis

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tion, mental health illnesses or substance abuse
618
999332
Other social services with accommodation for children
619
999333
Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
620
999334
Other social services with accommodation for adults
621
Group 99934
Social services without accommodation for the elderly and disabled
622
999341
Vocational rehabilitation services
623
999349
Other social services without accommodation for the elderly and disabled nowhere else classified
624
Group 99935
Other social services without accommodation
625
999351
Child day-care services
626
999352
Guidance and counseling services nowhere else classified related to children
627
999353
Welfare services without accommodation
628
999359
Other social services without accommodation nowhere else classified
629
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection servic

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99449
Other remediation services nowhere else classified
647
Group 99945
Sanitation and similar services
648
999451
Sweeping and snow removal services
649
999459
Other sanitation services nowhere else classified
650
Group 99949
Others
651
999490
Other environmental protection services nowhere else classified
652
Heading 9995
Services of membership organisations
653
Group 99951
Services furnished by business, employers and professional organisations Services
654
999511
Services furnished by business and employers organisations
655
999512
Services furnished by professional organisations
656
Group 99952
Services furnished by trade unions
657
999520
Services furnished by trade unions
658
Group 99959
Services furnished by other membership organisations
659
999591
Religious services
660
999592
Services furnished by political organisations
661
999593
Services furnished by human rights organisations
662
999594
Cultural and recreational ass

= = = = = = = =

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678
999623
Performing arts facility operation services
679
999629
Other performing arts and live entertainment services nowhere else classified
680
Group 99963
Services of performing and other artists
681
999631
Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
682
999632
Services of authors, composers, sculptors and other artists, except performing artists
683
999633
Original works of authors, composers and other artists except performing artists, painters and sculptors
684
Group 99964
Museum and preservation services
685
999641
Museum and preservation services of historical sites and buildings
686
999642
Botanical, zoological and nature reserve services
687
Group 99965
Sports and recreational sports services
688
999651
Sports and recreational sports event promotion and organisation Services
689
999652
Sports and recreational sports facility operation se

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and dyeing services nowhere else classified
708
Group 99972
Beauty and physical well-being services
709
999721
Hairdressing and barbers services
710
999722
Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
711
999723
Physical well-being services including health club and fitness centre
712
999729
Other beauty treatment services nowhere else classified
713
Group 99973
Funeral, cremation and undertaking services
714
999731
Cemeteries and cremation services
715
999732
Undertaking services
716
Group 99979
Other miscellaneous services
717
999791
Services involving commercial use or exploitation of any event
718
999792
Agreeing to do an act
719
999793
Agreeing to refrain from doing an act
720
999794
Agreeing to tolerate an act
721
999795
Conduct of religious ceremonies or rituals by persons
722
999799
Other services nowhere else classified
723
Heading 9998
Domestic services
724
Group 99980
Do

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