SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
GST
Dated:- 20-5-2017
The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.
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\nSl. No.
\nDESCRIPTION OF SERVICES
\n GST RATE
\n1.
\nTransport of goods by rail
\n5% with ITC of input services
\n2.
\nTransport of passengers by rail (other than sleeper class)
\n5% with ITC of input services
\n3.
\nServices of goods transport ag<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ant having facility of air-conditioning or central heating at any time during the year = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n aring of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ices provided to the United Nations or a specified international organization. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n catering, including any mid-day meals scheme sponsored by the Government; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n portation of goods; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n de India; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e or alter the essential characteristics of the said fruits or vegetables; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp;Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ction or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n such lease. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nal Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n India; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ceed one thousand five hundred rupees; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed in sub-section (33) of section2 of the CGST Act, 2017, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed Rs. 5000\/- in a financial year; [This may be continued by way of an omnibus threshold exemption from payment of GST under section 9 (4) of CGST\/SGST Act in respect of supplies upto Rs. 10,000\/-]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ated in non-taxable territory to a person located in non-taxable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tting the use or enjoyment of any Intellectual Property = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng 5 star and above rated hotels, inns, guest = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nment; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n loans or advances in so far as the consideration is represented by way of interest = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h (ten lakh rupees in a special category state) in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or classical art forms of (i) music, or (ii)dance, or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n three years has not been elapsed from the date of entering into an agreement as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a going concern, as a whole or an independent part thereof; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , 1992 (15 of 1992) by way of protecting the interests of investors in securities = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n52. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n shall be continued by way of notification under section 55 of CGST\/SGST Acts. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Sector Skill Council approved by the National Skill Development Corporation; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n intenance, renovation, or alteration of a civil structure or any other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rovided under following schemes – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to a banking company with respect to accounts in its = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL GSTDated:- 20-5-2017The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed … Continue reading “SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3417","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3417","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3417"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3417\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n9.
\nTransport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.
\n5% with ITC of input services
\n10.
\nSupply of tour operators' services
\n5%
\nNo ITC
\n11.
\nLeasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations
\n5% with ITC of input services
\n12.
\nSelling of space for advertisement in print media
\n 5% With Full ITC
\n13.
\n Services by way of job work in relation to printing of newspapers;
\n 5% With Full ITC
\n14.
\nTransport of goods in containers by rail by any person other than Indian Railways
\n 12% With Full ITC
\n15.
\nTransport of passengers by air in other than economy class
\n 12% With Full ITC
\n16.
\nSupply of Food\/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.
\n 12%&nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 18% With Full ITC
\n23.
\nSupply of Food\/drinks in outdoor catering
\n 18% With Full ITC
\n24.
\nRenting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs. 2500\/ and above but less than Rs. 5000\/- per room per day
\n 18% With Full ITC
\n25.
\nBundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises
\n 18% With Full ITC
\n26.
\nServices by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama
\n 18% With Full ITC
\n27.
\nComposite supply of Works contract as defined in claus<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSame rate of GST and
\ncompensation cess as on supply of similar goods
\n34.
\nAny transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods).
\nSame rate of GST and compensation cess as on supply of similar goods
\n35.
\nSupply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods s<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing or
\n (ii) supply of farm labour;
\n (iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
\n (iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
\n (v) loading, unloading, packing, storage or warehousing of agricultural produce;
\n (vi) agricultural extension services;
\n (vii) services by any Agricultural Produce Marketing Committee or Board or services provided<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExemption may be notified by way of issuing notification under section 55 of CGST\/SGST Act.
\n 11.
\n Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;
\n 12.
\nServices by a veterinary clinic in relation to health care of animals or birds;
\n 13.
\nServices by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;[Charitable activities may be defined as presently in notification No 25\/2012-ST.
\n 14.
\nServices by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement;
\n 15.
\nServices provided by-
\n (a) an arbitral tribunal to –
\n (i) any person other than a business entity; or
\n (ii) a business<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (iii) security or cleaning or house-keeping services performed in such educational institution;
\n (iv)services relating to admission to, or conduct of examination by, such institution; upto higher secondary.
\nProvided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent
\n 17.
\nServices provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme, –
\n(a) two year full time residential Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT), conducted by Indian Institute of Management;
\n(b) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 22.
\nTransport of passengers, with or without accompanied belongings, by –
\n(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
\n(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
\n(c) stage carriage other than air-conditioned stage carriage
\n 23.
\nServices of life insurance business provided by way of annuity under the National Pension System regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension Fund Regulatory And Development Authority Act, 2013 (23 of 2013)
\n 24.
\nServices of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Sch<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 28.
\nServices by way of slaughtering of animals;
\n 29.
\nServices received from a provider of service located in a non- taxable territory by –
\n(a) Government, a local authority, a governmental authority or an individual inrelation to any purpose other than commerce, industry or any other business or profession;
\n(b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
\n(c) a person located in a non-taxable territory;
\nProvided that the exemption shall not apply to –
\n (i) online information and database access or retrieval services received by persons specified in clause (a)or clause (b); or
\n (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in clause (c);
\n 30.
\nServices of public libraries by way of lending of books, publications or any other knowledge-enhancing c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 38.
\nServices by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;
\n 39.
\nServices provided by Government or a local authority to a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year.
\nExplanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to (a) services at S. No. 1 (i), (ii)and (iii); and
\n(b) services by way of renting of immovable property;
\n 40.
\nServices provided by Employees Provident Fund Organisation (EPFO) to persons governed under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);
\n 41.
\nServices provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999);\n <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 48.
\nServices provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force;
\n 49.
\nServices provided by Government or a local authority by way of assignment of right to use natural resources to an individual farmer for 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;
\n 50.
\nServices by Government, a local authority or a governmental authority by way of any activity<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 54.
\nServices by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.
\nExplanation. – For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card
\n 55.
\nServices of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways
\n 56.
\nServices provided by any person for official use of a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein. This exemption is avail<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 59.
\nServices provided to the government by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding (VGF).
\nProvided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation
\n 60.
\n Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;
\n 61.
\n Services by way of training or coaching in recreational activities relating to,-
\n(i) arts or culture.or
\n(ii) sports by charitable entities registered under section 12AA of Income tax Act, 1961;
\n 62.
\nAny services provided by, _
\n (i) the National Skill Development Corpor<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 65.
\n Services by way of sponsorship of sporting events organised,-
\n\t(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
\n(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
\n(c) by Central Civil Services Cultural and Sports Board;
\n(d) as part of national games, by Indian Olympic Association; or
\n(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
\n 66.
\nServices provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteratio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (i) Jan Arogya Bima Policy;
\n (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
\n (k) Pilot Scheme on Seed Crop Insurance;
\n (l) Central Sector Scheme on Cattle Insurance;
\n (m) Universal Health Insurance Scheme;
\n (n) Rashtriya Swasthya Bima Yojana; or
\n (o) Coconut Palm Insurance Scheme;
\n (p) Pradhan Mantri Suraksha BimaYojna;
\n (q) Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or
\n (r) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC.
\n 69.
\nServices of life insurance business provided under following schemes –
\n (a) Janashree Bima Yojana (JBY); or
\n (b) Aam Aadmi Bima Yojana (AABY<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(v) metered cabs or auto rickshaws (including E-rickshaws);
\n 73.
\nServices by a person by way of-
\n(a) conduct of any religious ceremony;
\n(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act:
\nProvided that nothing contained in (b) of this exemption shall apply to,-
\n (i) renting of rooms where charges are Rs. 1000\/- or more per day;
\n (ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs. 10,000\/- or more per day;
\n (iii) renting of shops or other spaces for business or commerce where charges are Rs. 10,000\/-or more per month.
\n 74.
\nServi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
\n (d) milk, salt and food grain including flour, pulses and rice;
\n (e) organic manure;
\n (f) newspaper or magazines registered with the Registrar of Newspapers;
\n (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
\n (h) defence or military equipment's;
\n 77.
\n Services by the following persons in respective capacities –
\n(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
\n(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); or
\n(c) business facilitator or a business correspondent to an insurance company in a rural area;
\n 78.
\n Carrying out an intermediate production process as job work <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 82.
\n(i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
\n(ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above;
\n 83.
\nNew Exemption:
\nServices provided by the Goods and Services Tax Network (GSTN) to the Central Government or State Governments\/Union Territories for implementation of Goods and Services Tax (GST)
\n=============
\nDocument 1
\nSCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
\nThe fitment of rates of services were discussed on 19 May 2017 during the 14<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nterritory by way of transportation of goods by a vessel from a place outside India
\nup to the customs station of clearance in India
\nRenting of motorcab
\n(If fuel cost is borne by the service recipient, then 18% GST will apply)
\nTransport of passengers, by-
\n(i) Air conditioned contract\/stage carriage other than motorcab;
\n(ii) a radio taxi.
\nGST RATE
\n5%
\nwith ITC of input
\nservices
\n5%
\nwith ITC of input
\nservices
\n5%
\nNo ITC
\n5%
\nNo ITC
\n5%
\nwith ITC of input
\nservices
\n5%
\nNo ITC
\n5%
\nNo ITC
\n8.
\nTransport of passengers by air in economy class
\n9.
\n5%
\nTransport of passengers, with or without accompanied belongings, by air,
\nembarking from or terminating in a Regional Connectivity Scheme Airport.
\n1
\nwith ITC of input
\nservices
\n5%
\nwith ITC of input
\nSCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
\n10. Supply of tour operators' services
\n11. Leasing of aircrafts under Schedule II [5 (f)] by a scheduled<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(IP) to attract the same rate as in respect of permanent transfer of IP;
\n21. Supply of Food\/drinks in restaurant having licence to serve liquor
\n22. Supply of Food\/drinks in restaurant having facility of air-conditioning or central
\nheating at any time during the year
\nservices
\n5%
\nNo ITC
\n5%
\nwith ITC of input
\nservices
\n5%
\nWith Full ITC
\n5%
\nWith Full ITC
\n12%
\nWith Full ITC
\n12%
\nWith Full ITC
\n12%
\nWith Full ITC
\n12%
\nWith Full ITC
\n12%
\nwith ITC of input
\nservices
\n12%
\nWith Full ITC
\nbut no refund of
\noverflow of ITC
\n12%
\nwith full ITC
\n18%
\nWith Full ITC
\n18%
\nWith Full ITC
\n2
\nSCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
\n23. Supply of Food\/drinks in outdoor catering
\n24. Renting of hotels, inns, guest houses, clubs, campsites or other commercial places
\nmeant for residential or lodging purposes where room tariff of Rs 2500\/ and above
\nbut less than Rs 5000\/- per room per day
\n25. Bundled service by w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhouses, clubs, campsites or other commercial places meant for residential or
\nlodging purposes, where room rent is Rs 5000\/- and above per night per room
\n33. Transfer of the right to use any goods for any purpose (whether or not for a
\nspecified period) for cash, deferred payment or other valuable consideration
\n(supply of service) to attract the same GST rate and compensation cess as
\n18%
\nWith Full ITC
\n18%
\nWith Full ITC
\n18%
\nWith Full ITC
\n18%
\nWith Full ITC
\n18%
\nWith Full ITC
\n28%
\nWith Full ITC
\n28%
\nWith Full ITC
\n28%
\nWith Full ITC
\n28%
\nWith Full ITC
\n28%
\nWith Full ITC
\nSame rate of GST
\nand
\ncompensation
\ncess as on supply
\n3
\nof similar goods
\nSCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
\napplicable on supply of similar goods which involves any transfer of title in goods
\n(supply of goods)
\n34. Any transfer of right in goods or of undivided share in goods without the transfer
\nof title thereof (supply of ser<\/p>\n
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\n(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
\n(iii) transport of goods or passengers; or
\n(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.
\nServices by the Reserve Bank of India
\nServices relating to cultivation of plants and rearing of all life forms of animals, except the rearing of
\nhorses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of\u2014
\n3.
\nServices by a foreign diplomatic mission located in India
\n4.
\n(i)
\n(ii)
\nagricultural operations directly related to production of any agricultural produce including,
\ncultivation, harvesting, threshing, plant protection or testing or
\nsupply of farm labour;
\n(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting,
\ndrying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk
\npa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor discount (other than interest involved in credit card services);
\n(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign
\nexchange or amongst banks and such dealers;
\nServices by way of transportation of goods
\n(i) by road except the services of\u20ac\u2022
\n(ii)
\n(A)
\na goods transportation agency; or
\n(B) a courier agency;
\nby inland waterways;
\nServices provided to the United Nations or a specified international organization.
\nExemption may be notified by way of issuing notification under section 55 of CGST\/SGST Act.
\nServices provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical
\nestablishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;
\nServices by a veterinary clinic in relation to health care of animals or birds;
\nServices by an entity registered under section 12AA of the Inco<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe preceding financial year; or
\n(c) a senior advocate by way of legal services to-
\n(i) any person other than a business entity; or
\n(ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding
\nfinancial year;
\nServices provided,-
\n(a) by an educational institution to its students, faculty and staff;
\n(b) to an educational institution, by way of,-
\n(i) transportation of students, faculty and staff;
\n(ii) catering, including any mid-day meals scheme sponsored by the Government;
\n(iii) security or cleaning or house-keeping services performed in such educational institution;
\n(iv)services relating to admission to, or conduct of examination by, such institution;
\nupto higher secondary.
\nProvided that nothing contained in clause (b) of this entry shall apply to an educational institution other
\nthan an institution providing services by way of pre-school education and education up to high<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii) theatre, if the consideration charged for such performance is not more than one lakh and fifty
\nthousand rupees:
\nProvided that the exemption shall not apply to service provided by such artist as a brand ambassador;
\nServices by way of collecting or providing news by an independent journalist, Press Trust of India or
\nUnited News of India;
\nServices by way of giving on hire –
\n(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
\n(b) to a goods transport agency, a means of transportation of goods;
\nTransport of passengers, with or without accompanied belongings, by –
\n(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam,
\nManipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
\n(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding
\ntour<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nan incubatee;
\nService by an unincorporated body or a non- profit entity registered under any law for the time being in
\nforce, to its own members by way of reimbursement of charges or share of contribution –
\n(a) as a trade union;
\n(b) for the provision of carrying out any activity which is exempt from the levy of GST; or
\n(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services
\nfrom a third person for the common use of its members in a housing society or a residential complex;
\nServices by an organiser to any person in respect of a business exhibition held outside India;
\nServices by way of slaughtering of animals;
\nServices received from a provider of service located in a non- taxable territory by –
\n(a) Government, a local authority, a governmental authority or an individual in relation to any purpose
\nother than commerce, industry or any other business or pr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nServices by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories,
\nurinal or toilets;
\nServices by government, local authority or governmental authority by way of any activity in relation to any
\nfunction entrusted to a municipality under Article 243 W of the Constitution.
\nServices received by the Reserve Bank of India, from outside India in relation to management of foreign
\nexchange reserves;
\nServices provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside
\nIndia.
\nServices by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and
\nvegetables which do not change or alter the essential characteristics of the said fruits or vegetables;
\nServices by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;
\nServices provided by Government or a local authority to a business ent<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand to promote the development of, and to regulate, the securities market;
\nServices provided by National Centre for Cold Chain Development under Ministry of Agriculture,
\nCooperation and Farmer's Welfare by way of cold chain knowledge dissemination;
\nServices by way of transportation of goods by an aircraft from a place outside India upto the customs
\nstation of clearance in India.
\nServices provided by Government or a local authority to another Government or local authority:
\nProvided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above
\nServices provided by Government or a local authority by way of issuance of passport, visa, driving licence,
\nbirth certificate or death certificate.
\nServices provided by Government or a local authority by way of tolerating non-performance of a
\ncontract for which consideration in the form of fines or liquidated damages is p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n53.
\n54.
\n55.
\n56.
\nthis shall be continued by way of notification undersection 7(2)(b) of CGST\/SGST Acts.
\nServices provided by Government or a local authority by way of assignment of right to use any natural
\nresource where such right to use was assigned by the Government or the local authority before the
\n1st April, 2016:
\nProvided that the exemption shall apply only to service tax payable on one time charge payable, in full
\nupfront or in installments, for assignment of right to use such natural resource;
\nServices provided by Government or a local authority by way of allowing a business entity to operate as a
\ntelecom service provider or use radiofrequency spectrum during the period prior to 1st April, 2016, on
\npayment of licence fee or spectrum user charges, as the case may be;
\nServices provided by Government by way of deputing officers after office hours or on holidays for
\ninspection or container stuffing or such other duties in relation to import export cargo on paymen<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n12
\nSl.
\nNo.
\n57.
\nService Tax Exemptions to be continued in GST as decided by GST Council
\nServices
\n58.
\n59.
\n60.
\nTaxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a Science and
\nTechnology Entrepreneurship Park (STEP) recognized by the National Science and Technology
\nEntrepreneurship Development Board (NSTEDB) of the Department of Science and Technology,
\nGovernment of India or bio-incubators recognized by the Biotechnology Industry Research Assistance
\nCouncil, under Department of Biotechnology, Government of India;
\nTaxable service provided by State Government Industrial Development Corporations\/ Undertakings to
\nindustrial units by way of granting long term (thirty years, or more) lease of industrial plots from so much
\nof tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost,
\nprice, development charges or by any<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(iii)
\n(iv)
\nan assessment agency approved by the Sector Skill Council or the National Skill Development
\nCorporation;
\na training partner approved by the National Skill Development Corporation or the Sector Skill
\n13
\nSl.
\nNo.
\nService Tax Exemptions to be continued in GST as decided by GST Council
\nCouncil
\nServices
\n63.
\n64.
\n65.
\n66.
\n67.
\nin relation to
\n(a) the National Skill Development Programme implemented by the National Skill Development
\nCorporation; or
\n(b) a vocational skill development course under the National Skill Certification and Monetary Reward
\nScheme; or
\n(c) any other Scheme implemented by the National Skill Development Corporation.
\nServices of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill
\nDevelopment and Entrepreneurship by way of assessments under Skill Development Initiative (SDI)
\nScheme
\nServices provided by training providers (Proje<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\noriginal works pertaining to the Beneficiary-led individual house construction \/ enhancement under the
\nHousing for All (Urban) Mission\/Pradhan Mantri Awas Yojana (PMAY);
\nServices by way of pure labour contracts of construction, erection, commissioning, or installation of
\n14
\nSl.
\nNo.
\n68.
\n69.
\nService Tax Exemptions to be continued in GST as decided by GST Council
\nServices
\noriginal works pertaining to a single residential unit otherwise than as a part of a residential complex;
\nServices of general insurance business provided under following schemes –
\n(a) Hut Insurance Scheme;
\n(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known
\nDevelopment Programme);
\n(c) Scheme for Insurance of Tribals;
\n(d) Janata Personal Accident Policy and Gramin Accident Policy;
\n(e) Group Personal Accident Policy for Self-Employed Women;
\n(f) Agricultural Pumpset and Failed Well Insurance;
\n(g) Premia collect<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n15
\nSl.
\nNo.
\nService Tax Exemptions to be continued in GST as decided by GST Council
\nServices
\n(a) Janashree Bima Yojana (JBY); or
\n(b) Aam Aadmi Bima Yojana (AABY);
\n(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority,
\nhaving maximum amount of cover of fifty thousand rupees;
\n(d) Varishtha Pension BimaYojana;
\n(e) Pradhan Mantri Jeevan JyotiBima Yojana;
\n(f) Pradhan Mantri Jan DhanYogana;
\n(g) Pradhan Mantri Vaya Vandan Yojana; and
\n(h) Any other insurance scheme of the State Government as may be notified by Government of India on the
\nrecommendation of GSTC.
\n70.
\nServices by way of collection of contribution under Atal Pension Yojana (APY).
\n71.
\n72.
\n73.
\nServices by way of collection of contribution under any pension scheme of the State Governments.
\nService of transportation of passengers, with or without accompanied belongings, by\u2014
\n(i)
\n(ii)
\n(iii)
\n(iv)
\nrailways in a class other than\u00e2<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii)
\n(iii)
\nrenting of rooms where charges are Rs 1000\/- or more per day;
\nrenting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs
\n10,000\/- or more per day;
\nrenting of shops or other spaces for business or commerce where charges are Rs 10,000\/-or
\nmore per month.
\nServices by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging
\npurposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or
\nequivalent;
\nServices by way of transportation by rail or a vessel from one place in India to another of the following
\ngoods –
\n(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
\n(b) defence or military equipments;
\n(c) newspaper or magazines registered with the Registrar of Newspapers;
\n(d) railway equipments or materials;
\n(e) agricultural produce;
\n(f) milk, salt and food grain including flours, pulses and rice; and\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrural area branch;
\n(b) any person as an intermediary to a business facilitator or a business correspondent with respect to
\nservices mentioned in clause (g); or
\n(c) business facilitator or a business correspondent to an insurance company in a rural area;
\nCarrying out an intermediate production process as job work in relation to cultivation of plants and
\nrearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other
\nsimilar products or agricultural produce;
\nServices by way of loading, unloading, packing, storage or warehousing of rice;
\nServices by way of right to admission to, –
\n(i) circus, dance, or theatrical performance including drama or ballet;
\n(ii) award function, concert, pageant, musical performance or any sporting event other than a recognized
\nsporting event;
\n(iii) recognised sporting event;
\nwhere the consideration for admission is not more than Rs 250 per person <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n