Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST
GST
Dated:- 5-2-2024
Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST:
\nPlease see the enclosed notice, published on the CBIC website on 04th Jan 2024, calling for feedback\/ suggestions from stakeholders on the Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST. In the said notice, all stakeholders were requested to kindly provide feedback\/ suggestions on the annexed draft schedule of GST rates on services latest by 31st January 2024.
\nIt is informed that the last date for submission of feedback\/suggestions on the annexed draft schedule of GST rates on services stands extended to 16th February 2024. It is requested that feedback\/suggestions may be emailed to js-tru2@gov.in
\n***<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ted for GST is a 4-digit classification with digits = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hichever is = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n a (Urban) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n specified under this entry. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n etc.), communication and electric power = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssembly and erection services of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ing = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r catering', at premises other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r with renting of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 34 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n scription of the Service = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ankers and other vessels = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ncluding post office counter = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 97131 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y of like = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n age | 21 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8142 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nRate = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vices = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re else classified = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ter or a hand held device. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n g services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n commission agent for sale or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 98714 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n essional = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n roducts = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , reservoir and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or process on = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ring services; publishing, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ces provided to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l and dental services = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 8 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n urnished by other membership = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n733 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r race = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n f the total amount charged for such supply. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ly in supplying such service = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ub-item (db) of item (iv); sub- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y vehicle = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n water supply, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n njury, deformity, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oing project; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nProvided also that credit of input tax charged on goods and services used in supplying the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n wner-promoter shall be eligible to utilise the credit of tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nCondition = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n main contractor providing such services to the Central Government, State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by making a declaration in Annexure V on or before the 15th = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tate project (RREP), which has time of supply on or after 1st April, 2019, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e 31st March, 2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n F2 * F3* F4 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on of commercial portion in the REP, calculated as under: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inputs and input services used in the percentage of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x F3 x F4 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lue of T. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n al apartments = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he Council of Architecture constituted under the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ITC to be reversed on transition, Tx= T-Te = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 0% = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n development rights, long term lease of land (against upfront payment in the form of premium, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tage = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (ie) or (if), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST GSTDated:- 5-2-2024Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST: Please see the enclosed notice, published … Continue reading “Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69377","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69377","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=69377"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69377\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n99 pre-fixed to indicate that these are services. This scheme of classification has been
\nannexed to the Rate Notification No. 11\/2017-CT(R) dated 28.06.2017.
\n3 In the said Notification, the GST rate schedule specifying the applicable GST rates for
\ndifferent services does not mention the classification of services at the six digit level.
\nTherefore, an attempt has been made to harmonize the GST Rate Schedule with the
\nClassification of Services with a view to promote ease of doing business. The document
\nannexed with this note (pages 1 to 74) is a self-contained draft schedule of GST rates on
\nservices, in which the service code (6-digit), the description of the service and the applicable
\nrate, along with the condition applicable, are given together. Also, the numerous conditions
\nspecified in the existing rate notification have been standardized, coded and moved to a
\nseparate table which has made the main body of the notification easier to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSection 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, except as respects things
\ndone or omitted to be done before such supersession, hereby notifies that the central tax, on the intra-State supply
\nof services of description as specified in column (4) of the Schedule below, falling under Chapter, Section
\n,Heading or Service Code (Tariff) as specified in column (2) and column (3), shall be levied at the rate as specified
\nin the corresponding entry in column (5), subject to any of the condition(s) specified in the corresponding entry in
\ncolumn (6) of the said Schedule:-
\nSchedule
\nChapter,
\nSection,
\nS.No.
\nHeading
\nService
\nCode
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nor
\n(Tariff)
\nGroup
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n(6)
\n1
\nChapter
\n99
\nAll Services
\n2
\nSection 5
\nConstruction Services
\n3
\nHeading
\n9954
\n4
\nGroup
\n99541
\n5
\n995411
\nConstruction services
\nConstruction services of buildings
\nConstruction servi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nearlier.
\nConstruction services of commercial apartments
\nby a promoter in a Residential Real Estate Project,
\nintended for sale to a buyer, wholly or partly,
\nexcept where the entire consideration has been
\nreceived after issuance of completion certificate,
\nwhere required, by the competent authority or
\nafter its first occupation, whichever is earlier.
\nConstruction of a residential apartment by a
\npromoter in an ongoing project under any of the
\nschemes or categories specified below in respect
\nof which the promoter has exercised option to pay
\ncentral tax on construction of apartments at the
\nrates as specified for this item: –
\n(i) a civil structure or any other original works
\npertaining to a scheme under Jawaharlal Nehru
\nNational Urban Renewal Mission or Rajiv Awaas
\nYojana;
\n(ii) a civil structure or any other original works
\npertaining to the “In-situ redevelopment of
\nexisting slums using land as a resource, under the
\nHousing for All (Urban) Mission\/ Pradhan Mantri
\nAwas Yojana (Urba<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vi) a single residential unit otherwise than as a
\npart of a residential complex;
\n(vii) low-cost houses up to a carpet area of 60
\nsquare metres per house in a housing project
\napproved by competent authority empowered
\nunder the 'Scheme of Affordable Housing in
\nPartnership' framed by the Ministry of Housing
\nand Urban Poverty Alleviation, Government of
\nIndia;
\n(viii) low cost houses up to a carpet area of 60
\nsquare metres per house in a housing project
\napproved by the competent authority under- (1)
\nthe “Affordable Housing in Partnership”
\ncomponent of the Housing for All (Urban)
\nMission\/Pradhan MantriAwas Yojana; (2) any
\nhousing scheme of a State Government;
\n(ix) low-cost houses up to a carpet area of 60
\nsquare metres per house in an affordable housing
\nproject which has been given infrastructure status
\nvide notification of Government of India, in
\nMinistry of Finance, Department of Economic
\nAffairs vide F. No. 13\/6\/2009-INF, dated the 30th
\nMarch, 2017;
\n(x) a residential complex pre<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nConstruction services of single dwelling, multi
\ndwelling, multi-storied residential buildings, other
\nresidential buildings such as old age homes,
\nhomeless shelters, hostels and the like, other than
\nservices specified at 995411 to 995415.
\n(i) Construction services of commercial buildings
\nsuch as office buildings, exhibition and marriage
\nhalls, malls, hotels, restaurants, airports, rail or
\nroad terminals, parking garages, petrol and service
\nstations, theatres and other similar buildings
\n(ii) Construction services of industrial buildings
\nsuch as buildings used for production activities
\n(used for assembly line activities), workshops,
\nstorage buildings and other similar industrial
\nbuildings
\n(iii) Construction services of other non-residential
\nbuildings such as educational institutions,
\nhospitals, clinics including veterinary clinics,
\nreligious establishments, courts, prisons, museums
\nand other similar.
\nServices by way of house-keeping, such as
\nplumbing, carpenter<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlines (cables); pumping stations and related works;
\ntransformer stations and related works
\nGeneral construction services of local water and
\nsewage pipelines, electricity and communication
\ncables and related works
\nGeneral construction services of railways, rail
\ntracks, platforms, bridges, tunnels, electric power
\nlines, transformer stations and other related works
\nfor railways
\nGeneral construction services of airports, airfields,
\nrunways, bridges, tunnels, electric power lines,
\ntransformer stations and other related works for
\nairports
\nGeneral construction services of waterways, dams,
\nwater mains and lines, irrigation and other
\nwaterworks
\nComposite supply of works contract as defined in
\nclause (119) of section 2 of the Central Goods and
\nServices Tax Act, 2017 and associated services, in
\nrespect of offshore works contract relating to oil
\nand gas exploration and production (E&P) in the
\noffshore area beyond 12 nautical miles from the
\nnearest point of t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprefabricated buildings
\nInstallation, assembly and erection services of
\nother prefabricated structures and constructions
\nInstallation services of all types of street
\nfurniture (such as bus shelters, benches,
\ntelephone booths, public toilets, and the like)
\nOther assembly and erection services nowhere
\nelse classified
\nSpecial trade construction services
\n34
\n995449
\n35
\nGroup
\n99545
\n36
\n995451
\nPile driving and foundation services
\n37
\n995452
\nBuilding framing and roof framing services
\n38
\n995453
\nRoofing and waterproofing services
\n39
\n995454
\nConcrete services
\n40
\n995455
\nStructural steel erection services
\n41
\n995456
\nMasonry services
\n42
\n995457
\n43
\n995459
\nScaffolding services
\nOther special trade construction services nowhere
\nelse classified
\n44
\nGroup
\n99546
\nRate
\n(Percent)
\nCondition
\n9
\n6
\n9
\n6
\n9
\n6
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\nInstallation services
\n45
\n995461
\nElectrical installation services including Electrical
\nwiring and fitting services, fire
\ninstallation services, burglar alarm system
\ninsta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9961
\n63
\nGroup
\n99611
\n64
\n996111
\nService; Transport Services; Gas and
\nElectricity Distribution Services
\nServices in wholesale trade
\n65
\nHeading
\n9962
\nServices in wholesale trade
\nServices provided for a fee or commission or on
\ncontract basis on wholesale trade
\nExplanation- This service does not include
\nsale or purchase of goods but includes:
\nServices of commission agents, commodity
\nbrokers, and auctioneers and all other
\ntraders who negotiate whole sale
\ncommercial transactions between buyers
\nand sellers, for a fee or commission
\nServices of electronic whole sale agents
\nand brokers
\n\u00e2\u2014\u008f Services of whole sale auctioning houses
\nServices in retail trade
\nI
\nI
\n9
\nI
\nPage |
\n| 7
\nChapter,
\nSection, Service
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nS.No.
\nHeading
\nCode
\nor
\n(Tariff)
\nGroup
\n66
\nGroup
\nServices in retail trade
\n99621
\n67
\n996211
\nServices provided for a fee or commission or on
\ncontract basis on retail trade
\nExplanation- This service does not include
\nsale or purchase of goods but includ<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthan 'specified premises' provided by any person
\nother than-
\n(a) suppliers providing 'hotel accommodation' at
\n2.5
\nPage |
\n| 8
\nS.No.
\nChapter,
\nSection, Service
\nHeading Code
\nor
\n(Tariff)
\nGroup
\n76
\n77
\n78
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\n996333
\n996334
\n996339
\n'specified premises', or
\n(b) suppliers located in 'specified premises'.
\nCatering services in trains, flights and the like
\nIt includes:
\n(i) supply of goods, being food or any other article
\nfor human consumption or any drink, by the
\nIndian Railways or Indian Railways Catering and
\nTourism Corporation Ltd. or their licensees,
\nwhether in trains or at platforms.
\n(ii) Preparation or supply services of food, edible
\npreparations, alcoholic and non-alcoholic
\nbeverages to airlines and other transportation
\noperators
\nComposite supply of \u201coutdoor catering” together
\nwith renting of premises (including hotel,
\nconvention center, club, pandal, shamiana or any
\nother place, specially arranged for organis<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npremises (including hotel, convention center, club,
\npandal, shamiana or any other place, specially
\narranged for organising a function) provided by
\nsuppliers providing \u2018hotel accommodation' at
\n2.5
\n2.5
\n9
\nPage |
\n|
\n9
\nChapter,
\nSection, Service
\nS.No.
\nHeading Code
\nor
\n(Tariff)
\nGroup
\n79
\nHeading
\n9964
\n80
\nGroup
\n99641
\nDescription of the Service
\n'specified premises', or suppliers located in
\n\u2018specified premises'.
\nPassenger transport services
\nLocal and sightseeing transportation services of
\npassengers by land
\nRate
\n(Percent)
\nCondition
\n81
\n996411
\nLocal land transport service of passengers by
\nRailways
\n2.5
\n7
\n82
\n996412
\nLocal land transport service of passengers by
\nmetro rail\/monorail\/tramway
\nNil
\n83
\n996413
\nNon-scheduled local bus and coach charter
\nservices
\n2.5
\n6
\n180
\n8
\n84
\n996414
\nscheduled local bus and coach charter services
\n2.5
\n8
\n6
\n–
\n85
\n996415
\n86
\n996416
\nTaxi-services including radio taxi and other
\nsimilar services
\nLocal land transport service of passengers by any
\nother motor ve<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n996439
\nDescription of the Service
\nScheduled long-distance transport services of
\npassengers through road by bus and coach services
\nincluding stage carriage, contract carriage and the
\nlike
\nNon-scheduled long-distance transport services of
\npassengers through road by bus and coach services
\nincluding stage carriage, contract carriage and the
\nlike
\nLong-distance transport service of passengers by
\nany motor vehicle other than bus including
\nmotorcab, maxicab and radio taxi
\nOther long distance transport service of
\npassengers by land nowhere else specified
\nLong-distance transport service of passengers
\nby water
\n2.5
\n6
\n2.5
\n8
\n8
\n100
\n101
\nGroup
\n99644
\n102
\n996441
\nCoastal water transport service of passengers by
\nferries and the like
\n103
\n996442
\nCoastal water transport service of passengers by
\ncruise ships and the like
\n9
\n104
\n996443
\nInland water transport service of passengers by
\nferries and the like
\nNil
\nI
\n105
\n996444
\nInland water transport service of passengers by
\ncruise ships and the like
\nNil
\n106
\n996445
\nI<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInternational non-scheduled air transport service
\nof passengers
\nOther long-distance transportation service of
\npassengers by air nowhere else specified including
\nspace transport service of passengers
\nGoods Transport Services
\nLand transport services of Goods
\nRoad transport services of goods including
\nletters, parcels, live animals, containers and the
\nlike in referigerated vehicles, trucks, trailers or
\nany other motor vehicle by a goods transport
\nagency.
\nRailway transport services of goods including
\nletters, parcels, live animals, household and office
\nfurniture, intermodal containers, bulk cargo and
\nthe like by other than Container Transport
\nOperators (CTOS)
\nTransport services via pipeline of petroleum and
\npetroleum products including natural gas
\nTransport services via pipeline of other chemicals,
\ncoal slurry and of other goods
\nMoving services of household goods, office
\nequipment and furniture
\nRoad transport services of goods including
\nletters, parcels, live anima<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInternational water transport services of goods by
\nrefrigerated vessels, tankers, bulk cargo vessels,
\ncontainer ships and the like
\nAir and Space transport services of goods
\nDomestic air and space transport services of letters
\nand parcels and other goods
\nInternational air and space transport services of
\nletters and parcels and other goods
\nMultimodal Transport of goods from a place in
\nIndia to another place in India
\nMultimodal Transport of goods from a place in
\nIndia to another place in India
\nRental services of transport vehicles with
\noperators
\n6
\n137 Group
\nRental services of road vehicles with operators
\n99660
\n138
\n996601
\nRental services of buses and coaches with
\noperator
\n2.5
\n8
\n6
\n139
\n996602
\n140
\n996603
\nRental services of trucks, trailers or any other
\nvehicle used for carrying goods with operator
\nRental services of other motor vehicles including
\nmotor cab or maxicab with operator
\n6
\n2.5
\n8
\n6
\n–
\n141
\n996604
\n142
\n996605
\n143
\n996606
\nRental services of passenger vessels with o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrailway
\n9
\ntransport nowhere else classified
\n159
\nGroup
\nSupporting services for road transport
\n99674
\n160
\n996741
\nBus station services
\n161
\n996742
\nstate
\nOperation services of national highways,
\nhighways, expressways, roads and streets;
\nbridges and tunnel operation services
\n9
\n9
\n162
\n996743
\nParking lot services
\n9
\n163
\n996744
\nTowing services for commercial and private
\nvehicles
\n9
\n164
\n996749
\n165
\nGroup
\n99675
\n166
\n996751
\nOther supporting services for road transport
\nnowhere else classified
\nSupporting services for water transport
\n(coastal, transoceanic and inland waterways)
\nPort and waterway operation services
\n(excluding cargo handling) such as operation
\nservices of ports, docks, light houses, light
\nships and the like
\nPilotage and berthing services
\n167
\n996752
\n168
\n996753
\nVessel salvage and refloating services
\n169
\n996754
\nMaintenance, repair or overhaul services in
\nrespect of ships and other vessels, their engines
\nand other components or parts
\n9
\n9
\n2.5
\n170
\n996759
\nOther supporting services for water tra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservices, mail box rental services
\n9
\n185
\n996812
\nCourier services
\n9
\n186
\n996813
\nLocal delivery services
\n9
\n187
\n996819
\n188
\nHeading
\n9969
\n189
\nGroup
\nOther Delivery Services nowhere else classified
\nElectricity, gas, water and other distribution
\nservices
\nElectricity and gas distribution services
\n9
\n99691
\n190
\n996911
\n191
\n996912
\nElectricity transmission or distribution services
\nGas distribution services
\n9
\n9
\n192
\nGroup
\nWater distribution and other services
\n99692
\n193
\n996921
\nWater distribution services
\n194
\n996922
\n195
\n996929
\n196
\nSection 7
\n197
\nHeading
\nServices involving distribution of steam, hot
\nwater and air conditioning supply and the like
\nOther distribution services nowhere else classified
\nFinancial and related services; real estate
\nservices; and rental and leasing services
\nFinancial and related services
\n9
\n9
\n9
\n9971
\n198
\nGroup
\n99711
\n199
\n997111
\nFinancial services (except investment banking,
\ninsurance services and pension services)
\nCentral banking services
\n200
\n997112 Deposit <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPension services
\n9
\n210
\n997132
\nLife insurance services
\n9
\n211
\n997133
\nAccident and health insurance services
\n9
\n212
\n997134
\nMotor vehicle insurance services
\n9
\n213
\n997135
\nService of third party insurance of “goods
\ncarriage”
\n6
\n214
\n997136
\nMarine, aviation, and other transport insurance
\nservices
\n215
\n997137
\nFreight insurance services and travel insurance
\nservices
\n216
\n997138
\nOther property insurance services
\n9
\n217
\n997139
\nOther non-life insurance services
\n9
\nPage | 16
\nS.No.
\nChapter,
\nSection, Service
\nHeading Code
\nor
\n(Tariff)
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nGroup
\n218
\nGroup
\nReinsurance services
\n99714
\n219
\n997141
\nLife reinsurance services
\n9
\n220
\n997142
\nAccident and health reinsurance services
\n221
\n997143
\nMotor vehicle reinsurance services
\n9
\n222
\n997144
\nMarine, aviation and other transport reinsurance
\nservices
\n9
\n223
\n997145
\nFreight reinsurance services
\n9
\n224
\n997146
\nOther property reinsurance services
\n9
\n225
\n997149
\nOther non-life reinsurance services
\n226
\nGroup
\n99715
\nServices auxiliary<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther services auxiliary to insurance and pensions
\nServices of holding financial assets
\n9
\n99717
\n243
\n997171
\nServices of holding equity of subsidiary
\ncompanies
\n244
\n997172
\nServices of holding securities and other assets of
\n9
\n9
\ntrusts
\nsimilar financial entities
\nand
\nfunds
\nand
\nPage | 17
\nS.No.
\nChapter,
\nSection, Service
\nHeading Code
\nor
\n(Tariff)
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\n245
\nGroup
\nHeading
\nReal estate services
\n9972
\n246
\nGroup
\n99721
\nReal estate services involving owned or leased
\nproperty
\n247
\n997211
\nRental or leasing services involving own
\nor leased residential property
\n9
\n248
\n997212
\nRental or leasing services involving own or
\nleased non-residential property
\n9
\n249
\n997213
\nTrade services of buildings
\n9
\n250
\n997214
\nTrade services of time-share properties
\n9
\n251
\n997215
\nTrade services of vacant and subdivided land
\n9
\n252
\n997219
\nOther real estate services involving owned or
\nleased property
\n9
\n253
\nGroup
\n99722
\nReal estate services on a fee or commission
\nbasis or on contract basis
\n254<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninvolving
\ntransfer
\ntitle of goods
\nSame rate of
\ncentral tax as
\non supply of
\nof
\nPage | 18
\nS.No.
\nChapter,
\nSection, Service
\nHeading
\nor
\nCode
\n(Tariff)
\nDescription of the Service
\nGroup
\nRate
\n(Percent)
\nCondition
\nlike
\ngoods
\n265
\n997313
\nLeasing or rental services concerning construction
\nmachinery and equipment without operator
\n266
\n997314
\ninvolving
\ntransfer of
\ntitle of goods
\nSame rate of
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\ntransfer
\ntitle of goods
\nof
\nSame rate of
\nand equipment (except
\ncentral tax as
\nLeasing or rental services concerning
\noffice machinery
\ncomputers) without operator
\non supply of
\nlike goods
\ninvolving
\ntransfer
\ntitle of goods
\nof
\nLeasing or rental services concerning computers Same rate of
\n267
\n997315
\nwithout operators
\n268
\n997316
\nLeasing
\nor rental services concerning
\ntelecommunications equipment without operator
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\ntransfer
\ntitle of goods
\nof
\nSame rate of
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\ntransfer
\ntitle of good<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods
\ninvolving
\ntransfer
\ntitle in goods
\nof
\nSame rate of
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\ntransfer of
\ntitle of goods
\nLeasing or rental services concerning video tapes Same rate of
\nand disks (home entertainment equipment)
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\ntransfer
\ntitle of goods
\nof
\nLeasing or rental services concerning furniture Same rate of
\nand other household appliances
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\ntransfer
\ntitle of goods
\nof
\nLeasing or rental services concerning pleasure and Same rate of
\nleisure equipment
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\nCondition
\nPage | 20
\nChapter,
\nSection, Service
\nS.No.
\nHeading
\nor
\nCode
\n(Tariff)
\nDescription of the Service
\nGroup
\nRate
\n(Percent)
\ntransfer
\nof
\ntitle of goods
\n277
\n997325
\n278
\n997326
\nLeasing or rental services concerning household Same rate of
\nlinen, textiles, clothing, and footwear.
\ncentral tax as
\non supply of
\nlike goods
\ninvolving
\ntransfer
\ntitle of goods
\nof
\nLeasing or rental services <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nS.No.
\nChapter,
\nSection, Service
\nHeading Code
\nor
\n(Tariff)
\nGroup
\nDescription of the Service
\nshow original films, sound recordings, radio and
\ntelevision programme and the like
\nRate
\n(Percent)
\nCondition
\n285
\n997333
\nLicensing services for the right to reproduce
\noriginal art works
\n286
\n997334
\n287
\n997335
\n288
\n997336
\nLicensing services for the right to reprint and copy
\nmanuscripts, books, journals and periodicals
\nLicensing services for the right to use research and
\ndevelopment products
\nLicensing services for the right to use trademarks
\nand franchises
\n289
\n997337
\nLicensing services
\nfor the right
\n9
\n9
\n9
\n9
\nto use
\n9
\n290
\n997338
\n291
\n997339
\nminerals including its exploration and
\nevaluation
\nLicensing services for right to use other natural
\nresources including telecommunication spectrum
\nLicensing services for the right to use other
\nintellectual property products and other resources
\nnowhere else classified
\nBusiness and Production Services
\nResearch and development services
\n9
\n9
\n292
\nSection 8
\n293
\nHeadin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n307
\n998143
\n308
\n998144
\n309
\n998149
\n310
\nHeading
\n9982
\n311
\nGroup
\n99821
\n312
\n998211
\n313
\n314
\n998212
\n998213
\nDescription of the Service
\nand development originals in
\nResearch
\npharmaceuticals
\nResearch and development originals in agriculture
\nResearch and development originals in
\nbiotechnology
\nResearch and development originals in computer
\nrelated sciences
\nResearch and development originals in other
\nfields nowhere else classified
\nLegal and accounting services
\nLegal services
\nLegal advisory and representation services
\nconcerning criminal law
\nLegal advisory and representation services
\nconcerning other fields of law
\nLegal documentation and certification services
\nconcerning patents, copyrights and other
\nintellectual property rights
\n9
\n9
\n9
\n315
\n998214
\nLegal documentation and
\ncertification
\nservices concerning other documents
\n316
\n998215
\nArbitration and conciliation services
\n317
\n998219
\nOther legal services nowhere else classified
\n9
\n9
\n9
\n318 Group
\nAccounting, auditing and bookkeeping services
\n99822
\n319
\n998<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(Percent)
\nCondition
\n9
\n332
\n998312
\n9
\n333
\n998313
\nInformation technology consulting and support
\nservices
\n9
\n334
\n998314
\nInformation technology design and development
\nservices
\n9
\n335
\n998315
\nHosting and
\ninformation technology
\n9
\n336
\n998316
\n337
\n998319
\ninfrastructure provisioning services
\nInformation technology infrastructure and
\nnetwork management services
\nOther information technology services nowhere
\nelse classified
\n338
\nGroup
\nArchitectural
\nservices, urban and
\nland
\n99832
\n339
\n998321
\nplanning and landscape architectural services
\nArchitectural advisory services
\n340
\n998322
\nArchitectural services for residential building
\nprojects
\n9
\n341
\n998323
\nArchitectural services for non-residential building
\nprojects
\n9
\n342
\n998324
\nHistorical restoration architectural services
\n9
\n343
\n998325
\nUrban planning services
\n9
\n344
\n998326
\nRural land planning services
\n9
\n345
\n998327
\nProject site master planning services
\n9
\n346
\n998328
\nLandscape architectural services and advisory
\nservices
\n9
\n347
\n998329
\n348 Group
\nOther architectura<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSubsurface surveying services
\n9
\n9
\n361
\n998343
\n362
\n998344
\n363
\n998345
\n364
\n998346
\nMineral exploration and evaluation
\nSurface surveying and map-making services
\nWeather forecasting and meteorological services
\nTechnical testing and analysis services
\n9
\n9
\n9
\nI
\n9
\n365
\n998347
\n366
\n998348
\n367
\n998349
\nCertification of ships, aircraft, dams, and the like
\nCertification and authentication of works of art
\nOther technical and scientific services nowhere
\nelse classified
\n9
\n9
\n\u00d7\u2122\u00d7\u2122\u00d7\u2022\u00d7\u2122
\n9
\nI
\n368
\nGroup
\nVeterinary services
\n99835
\n369
\n998351
\nVeterinary services for pet animals
\n9
\n370
\n998352
\nVeterinary services for livestock
\n9
\n371
\n998359
\n372
\nGroup
\n99836
\nOther veterinary services nowhere else classified
\nAdvertising services and provision
\nadvertising space or time
\n9
\nof
\n373
\n998361
\nAdvertising Services
\n9
\n374
\n998362
\nPurchase or sale of advertising space or time, on
\n9
\ncommission
\n375
\n998363
\nSale of advertising space in print media
\n2.5
\n376
\n998364
\nSale of television and radio advertising time
\n9
\n377
\n998365
\nSale<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther professional, technical and business
\nservices
\nSpecialty design services including interior
\ndesign, fashion design, industrial design and
\nother specialty design services
\nScientific and technical consulting services
\nOriginal compilations of facts or information
\nTranslation and interpretation services
\nTrademarks and franchises
\nSponsorship services and brand promotion
\nservices
\nOther professional, technical and business
\nservices nowhere else classified
\nTelecommunications, broadcasting
\ninformation supply services
\nand
\ntelecommunications
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\nRate
\n(Percent)
\nCondition
\nI
\nI
\nother
\n99841
\nservices
\n401
\n998411
\nCarrier services
\n9
\n402
\n998412
\nFixed telephony services
\n9
\n403
\n998413
\nMobile telecommunications services
\n9
\n404
\n998414
\nPrivate network services
\n9
\n405
\n998415
\nData transmission services
\n9
\n406
\n998419
\nOther telecommunications services including
\n9
\nfax
\nservices,
\ntelex services nowhere else
\nclassified
\n407
\nGroup
\nInternet telecommunications services
\n99842
\n408
\n998421
\nInt<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n419
\n998439
\n420
\nGroup
\nOther on-line contents nowhere else classified
\nNews agency services
\n9
\n99844
\n421
\n998441
\nNews agency services to newspapers and
\nperiodicals
\n9
\n422
\n998442
\nServices of independent journalists and press
\nphotographers
\n9
\n423
\n998443
\nNews agency services to audiovisual media
\n9
\n424
\nGroup
\nLibrary and archive services
\n99845
\n425
\n998451
\nLibrary services
\n9
\n426
\n998452
\nOperation services of public archives including
\ndigital archives
\n9
\n427
\n998453
\nOperation services of historical archives including
\n9
\ndigital archives
\n428
\nGroup
\nBroadcasting,
\nprogramming
\nand
\n99846
\nprogramme distribution services
\n429
\n998461
\nRadio broadcast originals
\n9
\n430
\n998462
\nTelevision broadcast originals
\n9
\n431
\n998463
\nRadio channel programmes
\n9
\n432
\n998464
\nTelevision channel programmes
\n9
\nPage | 27
\nChapter,
\nSection, Service
\nS.No.
\nHeading Code
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nor
\n(Tariff)
\nGroup
\n433
\n998465
\nBroadcasting services
\n9
\n434
\n998466
\nHome programme distribution services<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n455
\n998529
\nOther investigation & security services nowhere
\nelse classified
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n456
\nGroup
\nCleaning services
\n99853
\n457
\n998531
\nDisinfecting and exterminating services
\n2.5
\n13
\n9
\n–
\n458
\n998532
\nWindow cleaning services
\n2.5
\n13
\n9
\n459
\n998533
\nGeneral cleaning services
\n2.5
\n13
\n9
\n–
\n460
\n998534
\nSpecialised cleaning services for reservoirs and
\ntanks
\n2.5
\n13
\n9
\nPage | 28
\nChapter,
\nSection, Service
\nS.No.
\nHeading Code
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nor
\n(Tariff)
\nGroup
\n461
\n998535
\nSterilisation of objects or premises (operating
\nrooms)
\n2.5
\n13
\n9
\n462
\n998536
\nFurnace and chimney cleaning services
\n2.5
\n13
\n9
\n–
\n463
\n998537
\nExterior cleaning of buildings of all types
\n2.5
\n13
\n9
\n–
\n464
\n998538
\nCleaning of transportation equipment
\n2.5
\n13
\n465
\n998539
\nOther cleaning services nowhere else classified
\n9
\n2.5
\n–
\n13
\n9
\n466
\nGroup
\nPackaging services
\n99854
\n467
\n998541
\nPackaging services of goods for others
\n468
\n998542
\nParcel packing and gift wrapping
\n469
\n998543
\nCoin and currency packing services
\n470\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCondition
\nS.No.
\nHeading Code
\nDescription of the Service
\nor
\n(Tariff)
\nGroup
\n485
\n998595
\nSpecialised office support services such as
\nduplicating services, mailing services, document
\npreparation and the like
\n9
\n486
\n998596
\nEvents, exhibitions,
\n487
\n488
\n998597
\n998599
\n489
\nHeading
\n9986
\n490
\nGroup
\n99861
\n491
\n998611
\nNil
\nconventions and trade
\nshows organisation and assistance services
\nLandscape care and maintenance services
\nOther support services nowhere else classified
\nSupport services to agriculture, hunting,
\nforestry, fishing, mining and utilities
\nSupport services to agriculture, hunting,
\nforestry and fishing
\nSupport services to agriculture, forestry, fishing,
\nanimal husbandry
\nExplanation: Support services to agriculture,
\nforestry, fishing, animal husbandry mean
\n(i) Services relating to cultivation of plants
\nand rearing of all life forms of animals,
\nexcept the rearing of horses, for food, fibre,
\nfuel, raw material or other similar products or
\nagricultural produce by way
\nof-
\n(a)agricultural ope<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npurchase
\nagricultural
\nproduce.
\nof
\n(h) services by way of fumigation in a warehouse
\nof agricultural produce
\nServices by way of pre-conditioning,
\npre-cooling, ripening, waxing, retail packing,
\nlabelling of fruits and vegetables which do not
\nchange or alter the essential characteristics of the
\nsaid
\nfruits
\nvegetables.
\nor
\nCarrying out an intermediate production process
\nas job work in relation to cultivation of plants and
\nrearing of all life forms of animals, except the
\nrearing of horses, for food, fibre, fuel, raw
\nmaterial or other similar products or agricultural
\nproduce.
\nNil
\nNil
\n494
\n998619
\nOther Support services to agriculture, hunting,
\nforestry and fishing
\n495 Group
\n99862
\nSupport services to mining
\n496
\n998621
\n497
\n998622
\nSupport services to exploration, mining or drilling
\nof petroleum crude or natural gas or both
\nOther support services to mining
\n6
\n9
\n498
\nGroup
\n99863
\nSupport services to electricity, gas and water
\ndistribution
\n499
\n998631
\nSupport services to elec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5
\n510
\n998715
\n511
\n998716
\nMaintenance, repair or overhaul services in
\nrespect of ships and other vessels, their engines
\nand other components or parts of ships and other
\nvessels
\nMaintenance and repair services of transport
\nmachinery and equipment other than those
\ncovered by 998713 & 998714
\nServices by way of house-keeping, such as
\nplumbing, carpentering, etc. where the person
\nsupplying such service through electronic
\ncommerce operator is not liable for registration
\nunder sub-section (1) of section 22 of the Central
\nGoods and Services Tax Act, 2017.
\n9
\n2.5
\n6
\n512
\n998717
\n513
\n998718
\n514
\n998719
\nMaintenance and repair services of
\ntelecommunication equipment and apparatus
\nMaintenance and repair services of elevators
\nand escalators, commercial and industrial
\nmachinery
\nMaintenance and repair services of other
\nmachinery and equipment
\n9
\n9
\n9
\n515
\nGroup
\nRepair services of other goods
\n99872
\n516
\n998721
\n517
\n998722
\n518
\n998723
\n519
\n998724
\nRepair services of footwear and leather goods
\nRepair services o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\nmedical machinery and equipment, and
\nprecision and optical instruments
\n530
\n998736
\nInstallation services of electrical machinery
\nand apparatus nowhere else classified
\n531
\n998739
\nInstallation services of other goods nowhere else
\nclassified
\n9
\n532
\nHeading
\n9988
\nManufacturing services on physical inputs
\n(goods) owned by others
\n533
\nGroup
\n99881
\nFood, beverage and tobacco manufacturing
\nservices
\n534
\n998811
\nServices by way of job work in relation to meat
\nand meat products
\n2.5
\n535
\n998812
\nServices by way of job work in relation to fish
\nand fish products
\n2.5
\n536
\n998813
\nServices by way of job work in relation to fruits
\nand vegetables and their products
\n2.5
\n537
\n998814
\nServices by way of job work in relation to dairy
\nproducts
\n2.5
\n538
\n998815
\nServices by way of job work in relation to all
\nother food and food products falling under
\nChapters 1 to 22 in the First Schedule to the
\nCustoms Tariff Act, 1975
\n2.5
\n539
\n998816
\nServices by way of jobwork in relation to all
\nproducts falling under Chapter 23<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTextile, wearing apparel and leather
\nmanufacturing services other than services by way
\nof job work specified above.
\nWood and paper manufacturing services
\nServices by way of job work in relation to wood
\nand wood products
\nRate
\n(Percent)
\nCondition
\n9
\n2.5
\n2.5
\n6
\n9
\n548
\nGroup
\n99883
\n549
\n998831
\n6
\n550
\n998832
\nServices by way of job work in relation to paper
\nand paper products
\n6
\n551
\n998839
\n552 Group
\n99884
\n553
\n998841
\nWood and paper manufacturing services other
\nthan services by way of job work specified above
\nPetroleum, chemical and pharmaceutical
\nproduct manufacturing services
\nServices by way of jobwork in relation to coke
\nand refined petroleum products
\n9
\n6
\n554
\n998842
\nServices by way of jobwork in relation to
\nchemical products
\n555
\n998843
\nServices by way of jobwork in relation to
\npharmaceutical products
\n556
\n998849
\nPetroleum, chemical and pharmaceutical products
\nmanufacturing services other than services by way
\nof job work specified above
\n9
\n557
\nGroup
\nRubber, plastic and other
\nnon-metallic
\n9988<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsteam generator
\nServices by way of job work in relation to weapon
\nand ammunition
\nServices by way of job work in relation to other
\nfabricated metal products and metal treatment
\nservices
\n9
\n6
\n569
\n998874
\n570
\n998875
\nServices by way of job work in relation to
\ncomputer, electronic and optical products
\nServices by way of job work in relation to
\nelectrical equipments
\n6
\n571
\n998876
\nServices by way of job work in relation to
\nGeneral-purpose machinery nowhere else
\nclassified
\n572
\n998877
\nServices by way of job work in relation to Special-
\npurpose machinery
\n6
\n573
\n998879
\n9
\n574
\nGroup
\n99888
\n575
\n998881
\n576
\n998882
\nFabricated metal product, machinery
\nand
\nequipment manufacturing services, other
\nthan services by way of job work specified above
\nTransport equipment manufacturing services
\nServices by way of job work in relation to Motor
\nvehicle and trailer manufacturing other than
\nservices by way of job work in relation to bus
\nbody building
\nServices by way of job work in relation to other
\ntranspo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods belonging to another person, including by
\nway of job work, in relation to printing of all
\ngoods falling under Chapter 48 or 49 which attract
\nCGST at 6%
\n9
\n2.5
\n582
\n998893
\nServices by way of job work in relation to
\ndiamonds falling under Chapter 71
\n0.75
\n583
\n998894
\nServices by way of job work in relation to all
\nproducts other than diamonds falling under
\nChapter 71
\n2.5
\n584
\n998895
\nServices by way of job work in relation to
\nmanufacture of umbrella.
\n6
\n585
\n998896
\nServices by way of job work in relation to
\nmanufacture of handicrafts.
\n2.5
\n586
\n998897
\n9
\n587
\n588
\n589
\nHeading
\n9989
\n998898
\n998899
\nServices by way of job work in relation to
\nmanufacture of alcoholic liquor for human
\nconsumption
\nOther Job work services nowhere else classified
\nOther manufacturing services nowhere else
\nclassified
\nOther manufacturing services; publishing,
\nprinting and reproduction services; materials
\nrecovery services
\n6
\n9
\nPage 36
\nChapter,
\nSection, Service
\nRate
\n(Percent)
\nCondition
\nS.No.
\nHeading Code
\nor
\n(Tari<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprinting and reproduction services; materials
\nrecovery services
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n603
\n998950
\nOther
\nmanufacturing services; publishing,
\nprinting and reproduction services; materials
\nrecovery services nowhere else classified
\n9
\n604
\nHeading
\n9991
\nPublic administration and other services
\nprovided to the community as a whole;
\ncompulsory social security services
\n605 Group
\nAdministrative services of the government
\n99911
\n606
\n999111
\nOverall Government public services
\n9
\n607
\n999112
\nPublic administrative services related to the
\nprovision of educational, health
\ncare, cultural
\nand other social services, excluding social
\nsecurity service
\n9
\n608
\n999113
\nPublic administrative services related to the more
\nefficient operation of business
\n609
\n999119
\nOther administrative services of the
\ngovernment nowhere else classified
\n610
\nGroup
\n99912
\nPublic administrative services provided to
\nthe community as a whole
\nPage | 37
\nChapter,
\nSection, Service
\nRate
\nCondition
\n(Percent)
\nI
\nI
\nS.No.
\nHeading Code
\nD<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe community as a whole.
\nrelated
\nto
\ncompulsory social security schemes
\nAdministrative services related to sickness,
\nmaternity or temporary disablement benefit
\nschemes
\nservices
\nrelated
\nAdministrative services related to government
\nemployee pension schemes; old-age disability or
\nsurvivors' benefit schemes, other than for
\ngovernment employees
\nAdministrative
\nunemployment compensation benefit schemes
\nAdministrative services related to family
\nand child allowance programmes
\nOther administrative services
\ncompulsory social security schemes
\nEducation services
\nPre-primary education services
\nPre-primary education services
\nrelated to
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\nservices
\n9
\nPage | 38
\nChapter,
\nSection, Service
\nS.No.
\nHeading Code
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nor
\n(Tariff)
\nGroup
\n635
\n999241
\n636
\n999242
\n637
\n999243
\n638
\n999249
\nHigher education services, general
\nHigher education services, technical
\nHigher education services, vocational
\nOther higher education services
\n9
\n9
\n9
\n9
\n639
\nGroup\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n653
\n999314
\n654
\n999315
\n655
\n999316
\nChildbirth and related services
\nAmbulance services
\n9
\nNursing and physiotherapeutic services
\n9
\n9
\n656
\n999317
\nMedical
\nlaboratory and
\ndiagnostic-imaging
\n9
\nservices
\n657
\n999318
\nBlood, sperm and organ bank services
\n9
\n658
\n999319
\nincluding
\n9
\n659 Group
\n99932
\n660
\n999321
\nOther human health services
\nhomeopathy, unani, ayurveda, naturopathy,
\nacupuncture and the like
\nResidential care services for the elderly and
\ndisabled
\nResidential health-care services other than by
\n9
\nPage | 39
\nS.No.
\nChapter,
\nSection, Service
\nHeading Code
\nor
\n(Tariff)
\nGroup
\n661
\n999322
\n662
\nGroup
\n99933
\n663
\n999331
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nhospitals
\nResidential care services for the elderly and
\npersons with disabilities
\nOther social services with accommodation
\nResidential care services for children
\nsuffering from mental retardation, mental health
\nillnesses or substance abuse
\nOther social services with accommodation for
\nchildren
\n9
\n6
\n664
\n999332
\n9
\n665
\n999333<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n999412
\nSewerage and sewage treatment services
\n9
\n679
\n999413
\nSeptic tank emptying and cleaning services
\n9
\n680
\n999419
\nOther sewerage, sewage treatment and septic tank
\ncleaning services
\n9
\n681
\nGroup
\n99942
\nSewage and Waste collection services
\n682
\n999421
\nCollection services of hazardous waste
\n9
\nPage | 40
\nChapter,
\nSection, Service
\nRate
\nCondition
\n(Percent)
\nS.No.
\nHeading Code
\nDescription of the Service
\nor
\n(Tariff)
\nGroup
\n683
\n999422
\nCollection services of non-hazardous recyclable
\nmaterials
\n9
\n684
\n999423
\nGeneral waste collection services, residential
\n9
\n685
\n999429
\nOther sewage and waste collection services
\n9
\n686
\nGroup
\nWaste treatment and disposal services
\n99943
\n687
\n999431
\nWaste preparation, consolidation and storage
\nservices
\n9
\n688
\n999432
\n689
\n999433
\nHazardous waste treatment and disposal services
\nNon-hazardous waste treatment and disposal
\nservices
\n9
\n9
\n690
\n999439
\n691
\nGroup
\nOther waste treatment and disposal services
\nRemediation services
\n9
\n99944
\n692
\n999441
\nSite remediation and clean-up services
\n9
\n693\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPage 41
\nI
\nS.No.
\nChapter,
\nSection, Service
\nHeading Code
\nor
\n(Tariff)
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nGroup
\n99959
\norganisations
\n709
\n999591
\nReligious services
\n9
\n710
\n999592
\n711
\n999593
\n712
\n999594
\nServices furnished by political organisations
\nServices furnished by human rights organisations
\nServices furnished by Cultural and recreational
\nassociations
\n9
\n9
\n9
\n713
\n999595
\nServices furnished by environmental advocacy
\ngroups
\n9
\n714
\n999596
\nServices provided by youth associations
\n9
\n715
\n999597
\nServices furnished by Other civic and social
\norganisations
\n9
\n716
\n999598
\nHome owners associations
\n9
\n717
\n999599
\nOther services provided by other membership
\norganisations
\n9
\n718
\nHeading
\nRecreational, cultural and sporting services
\n9996
\n719 Group
\nAudiovisual and related services
\n99961
\n720
\n999611
\nSound recording services
\n9
\n721
\n999612
\n722
\n999613
\nMotion picture, videotape, television and
\nradio programme production services
\nAudiovisual post-production services
\n9
\n9
\n723
\n999614<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGroup
\n99963
\n734
\n999631
\n735
\n999632
\n736
\n999633
\nDescription of the Service
\nRate
\n(Percent)
\nCondition
\nservices nowhere else classified
\nServices of performing and other artists
\nServices of performing artists including actors,
\nreaders, musicians, singers, dancers, television
\npersonalities, independent models and the like
\nServices of authors, composers, sculptors and
\nother artists, except performing artists
\nOriginal works of authors, composers and
\nother artists except performing artists, painters
\nand sculptors
\nMuseum and preservation services
\n9
\n9
\n737
\nGroup
\n99964
\n738
\n999641
\nMuseum and preservation services of historical
\nsites and buildings
\n9
\n739
\n999642
\n740
\nGroup
\nBotanical, zoological and nature reserve services
\nSports and recreational sports services
\n9
\n99965
\n741
\n999651
\nSports and recreational sports event promotion
\nand organisation services
\n9
\n742
\n999652
\nSports and recreational sports facility operation
\nservices
\n9
\n743
\n999653
\nServices by way of admission to sporting events
\nlike Indian Premie<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclubs or any place having casinos or race clubs
\nOther recreation and amusement services nowhere
\nelse classified
\nOther services
\n14
\n9997
\n757 Group
\nWashing, cleaning and dyeing services
\n99971
\n758
\n999711
\nCoin-operated laundry services
\n9
\n759
\n999712
\nDry-cleaning services (including fur product
\ncleaning services)
\n9
\n760
\n999713
\nOther textile cleaning services
\n9
\n761
\n999714
\nPressing services
\n9
\n762
\n999715
\nDyeing and colouring services
\n9
\n763
\n999719
\n764 Group
\nOther washing, cleaning and dyeing services
\nBeauty and physical well-being services
\n9
\n99972
\n765
\n999721
\nHairdressing and barbers services
\n9
\n766
\n999722
\nCosmetic treatment (including cosmetic or
\nplastic surgery), manicuring and pedicuring
\n9
\nservices
\n767
\n999723
\n768
\n999729
\n769
\nGroup
\nPhysical well-being services including health club
\nand fitness centre
\nOther beauty and physical well-being services
\nFuneral, cremation and undertaking services
\n9
\n9
\n99973
\n770
\n999731
\nCemeteries and cremation services
\n771
\n999732
\nUndertaking services
\n9
\n9
\n772
\nGroup
\nOth<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nplant
\n(b)
\nSolar
\npower
\nbased
\ndevices
\n(c) Solar
\npower generating
\nsystem
\n(d) Wind
\nElectricity
\nmills, Wind
\nGenerator
\nOperated
\n(WOEG)
\nHeading
\n9954
\n9983
\nor 9987
\nor
\n(e) Waste to energy plants \/ devices
\n(f) Ocean waves\/tidal waves energy
\ndevices\/plants
\nExplanation: This entry shall be read in
\nconjunction with serial number 201A of Schedule
\nII of the notification No. 1\/2017- Central Tax
\n(Rate), published in the Gazette of India,
\nExtraordinary, Part II, Section 3, Sub-section (i)
\ndated 28th June, 2017 vide GSR number 673(E)
\ndated 28th June, 2017.
\nChapter
\n99
\nSupply of services other than services by way of
\ngrant of development rights, long term lease of
\nland (against upfront payment in the form of
\npremium, salami, development charges etc.) or
\nFSI (including additional FSI) by an unregistered
\nperson to a promoter for construction of a project
\non which tax is payable by the recipient of the
\nservices under sub- section 4 of section 9 of the
\nCentral
\nGoods and Services Tax Act, 2017 (12 of 2017),
\nas<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation. For the purposes of this paragraph, \u201ctotal amount\u201d means the sum total of,-
\n(a) consideration charged for aforesaid service; and
\n(b) amount charged for transfer of land or undivided share of land, as the case may be including by
\nway of lease or sublease.
\nWhere a person transfers development right or FSI (including additional FSI) to a promoter against
\nconsideration, wholly or partly, in the form of construction of apartments, the value of construction
\nservice in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar
\napartments in the project from the independent buyers, other than the person transferring the development
\nright or FSI (including additional FSI), nearest to the date on which such development right or FSI
\n(including additional FSI) is transferred to the promoter, less the value of transfer of land, if any, as
\nprescribed in paragraph 2 above.
\nValue of supply of lotte<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhas not been taken; and
\n(b) credit of input tax charged on goods or services used partly for supplying such service and
\npartly for effecting other supplies eligible for input tax credits, is reversed as if supply of
\nsuch service is an exempt supply and attracts provisions of sub-section (2) of section 17 of
\nthe Central Goods and Services Tax Act, 2017 and the rules made thereunder.
\n“affordable residential apartment” shall mean,
\n(a)
\n–
\na residential apartment in a project which commences on or after 1st April, 2019, or in an
\nongoing project in respect of which the promoter has not exercised option in the prescribed
\nform to pay central tax on construction of apartments at the rates as specified against serial
\nnumber 8 or serial number 9 of the schedule above, as the case may be, having carpet area not
\nexceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other
\nthan metropolitan cities and for which the gross amount charged is n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nitem (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item
\n(vi), against serial number 3 of the Table above, in respect of which the promoter has not
\nexercised option to pay central tax on construction of apartments at the rates as specified for
\nitem (ie) or (if) against serial number 3, as the case may be;
\n“agricultural extension\u201d means application of scientific research and knowledge to
\nagricultural practices through farmer education or training;
\n\u201cagricultural produce\u201d means any produce out of cultivation of plants and rearing of all
\nlife forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other
\nsimilar products, on which either no further processing is done or such processing is done as is
\nusually done by a cultivator or producer which does not alter its essential characteristics but
\nmakes it marketable for primary market;
\nPage | 47
\n(vii)
\n“Agricultural Produce Marke<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfalling
\nunder
\nchapter
\nto the Customs Tariff Act, 1975.
\n\u201ccarpet area\u201d shall have the same meaning assigned to it in in clause (k) of section 2 of
\nthe Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
\n(xiii)
\n“clinical establishment” means,
\n–
\na hospital, nursing home, clinic, sanatorium or any other institution by, whatever
\nname called, that offers services or facilities requiring diagnosis or treatment
\nor care for illness, injury, deformity, abnormality or pregnancy in any
\nrecognised system of medicines in India, or a place established as an independent
\nentity or a part of an establishment to carry out diagnostic or investigative services
\nof diseases;
\n“commencement certificate” means the commencement certificate or the building permit
\nor the construction permit, by whatever name called issued by the competent authority to allow
\nor permit the promoter to begin development works on an immovable property, as per the
\nsanctioned plan;
\n(xiv)
\n(xv)
\n“Commercia<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsewage and drainage systems, electricity supply transformer, sub-station, solid waste
\nmanagement and disposal or any other work which may have to be executed in the periphery of,
\nor outside, a project for its benefit, as may be provided under the local laws;
\n(xix)
\n“floor space index (FSI)” shall mean the ratio of a building's total floor area (gross floor
\narea) to the size of the piece of land upon which it is built;
\nPage | 48
\n(xx) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the
\nMotor Vehicles Act, 1988 (59 of 1988);
\n(xxi)
\n(xxii)
\n“goods transport agency” means,
\n–
\nany person who provides service in relation to transport of goods by road and
\nissues consignment note, by whatever name called;
\n\u201cGovernment Entity\u201d means an authority or a board or any other body including a society,
\ntrust, corporation,-
\n(i) set up by an Act of Parliament or State Legislature; or
\n(ii) established by any Government,
\nwith 90per cent. or more p<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nabnormality or pregnancy in any recognised system of medicines in India
\nand includes services by way of transportation of the patient to and from a
\nclinical establishment, but does not include hair transplant or cosmetic or plastic
\nsurgery, except when undertaken to restore or to reconstruct anatomy or functions
\nof body affected due to congenital defects, developmental abnormalities, injury or
\ntrauma;
\n“Hotel accommodation\u201d means supply, by way of accommodation in hotels, inns, guest
\nhouses, clubs, campsites or other commercial places meant for residential or lodging purposes
\nincluding the supply of time share usage rights by way of accommodation.
\n(xxvii) “information technology software\u201d means any representation of instructions, data, sound
\nor image, including source code and object code, recorded in a machine readable form, and
\ncapable of being manipulated or providing interactivity to a user, by means of a computer or an
\nautomatic data processing machine<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunder the Architects Act, 1972 (20 of 1972); or
\n(ii) a chartered engineer registered with the Institution of Engineers
\n(India); or
\n(iii) a licensed surveyor of the respective local body of the city or town
\nor village or development or planning authority.
\n(b) where commencement certificate in respect of the project, is not required to be
\nissued by the competent authority, it is certified by any of the authorities
\nspecified in sub-clause (a) above that construction of the project has started on
\nor before the 31st March, 2019;
\n(c) completion certificate has not been issued or first occupation of the project has
\nnot taken place on or before the 31st March, 2019;
\n(d) apartments being constructed under the project have been, partly or wholly,
\nbooked on or before the 31st March, 2019;
\nExplanation. For the purpose of sub-clause (a) and (b) above, construction of a project
\nshall be considered to have started on or before the 31st March, 2019, if the earthwork for
\nsite preparation for the proj<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xxxiv) “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of
\nthe Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
\n(xxxv) “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause
\n(zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
\n(xxxvi) “Real Estate Regulatory Authority” shall mean the Authority established under sub-
\nsection (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16
\nof 2016) by the Central Government or State Government;
\nPage | 50
\n(xxxvii) “Residential apartment\u201d shall mean an apartment intended for residential use as declared
\nto the Real Estate Regulatory Authority or to competent authority;
\n(xxxviii) “Residential Real Estate Project (RREP)”
\nshall mean a REP in which the carpet area of
\nthe commercial apartments is not more than 15 per cent. of the total carpet area of all the
\napartments in the REP;<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nservice has not been taken except to the extent as prescribed in Annexure I in the case of
\nREP other than RREP and in Annexure II in the case of RREP;
\nProvided also that the registered person shall pay, by debit in the electronic credit ledger or
\nelectronic cash ledger, an amount equivalent to the input tax credit attributable to
\nconstruction in a project, time of supply of which is on or after 1st April, 2019, which shall
\nbe calculated in the manner as prescribed in the Annexure I in the case of REP other than
\nRREP and in Annexure II in the case of RREP;
\nProvided also that where a registered person (landowner- promoter) who transfers
\ndevelopment right or FSI (including additional FSI) to a promoter (developer- promoter)
\nagainst consideration, wholly or partly, in the form of construction of apartments, –
\n(i) the developer- promoter shall pay tax on supply of construction of apartments to the
\nla<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncharged to him by the developer-promoter for payment of tax on apartments
\nsupplied by the landowner-promoter in such project.
\nProvided also that eighty percent of value of input and input services, [other than services by
\nway of grant of development rights, long term lease of land (against upfront payment in the
\nform of premium, salami, development charges etc.) or FSI (including additional FSI),
\nelectricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall
\nbe received from registered supplier only;
\nProvided also that inputs and input services on which tax is paid on reverse charge basis
\nshall be deemed to have been purchased from registered person;
\nProvided also that where value of input and input services received from registered
\nsuppliers during the financial year (or part of the financial year till the date of issuance of
\ncompletion certificate or first occupation of the project, whicheve<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNumber
\n2
\nCondition
\nregistered and unregistered supplier and calculate tax payments on the shortfall
\nat the end of the financial year and shall submit the same in the prescribed form
\nelectronically on the common portal by end of the quarter following the financial
\nyear. The tax liability on the shortfall of inward supplies from unregistered
\nperson so determined shall be added to his output tax liability in the month not
\nlater than the month of June following the end of the financial year.
\n2. Notwithstanding anything contained in Explanation 1 above, tax on cement
\nreceived from unregistered person shall be paid in the month in which cement is
\nreceived.
\n3. Input Tax Credit not availed shall be reported every month by reporting the same as
\nineligible credit in GSTR-3B [Row No. 4 (D)(2)].
\nProvided that in case of ongoing project, the registered person shall exercise one time option
\nin the Form at Annexure IV to pay central tax on construction of apartments in a project at
\nthe rat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGovernment, Union territory or a local authority
\nProvided that the value of supply of a unit of accommodation is less than or equal to seven
\nthousand five hundred rupees per unit per day or two lakh twenty five thousand per unit per
\nmonth or equivalent as applicable
\nProvided that credit of input tax charged on goods and services used in supplying the
\nservice has not been taken [Please refer to Explanation no. (iii)]
\nProvided that credit of input tax charged in respect of goods used in supplying the service is
\nnot utilised for paying central tax or integrated tax on the supply of the service
\nProvided that credit of input tax charged on goods and services used in supplying the
\nservice, other than the input tax credit of input service in the same line of business (i.e.
\nservice procured from another service provider of transporting passengers in a motor
\nvehicle or renting of a motor vehicle), has not been taken. [Ple<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMarch of the preceding Financial Year.
\n12
\n13
\n14
\n15
\nProvided that credit of input tax charged on goods (other than on ships, vessels including
\nbulk carriers and tankers) used in supplying the service has not been taken [Please refer to
\nExplanation no. (iii)]
\nProvided that the services are supplied through E-commerce Operators and the person
\nsupplying such service through ECO is not liable for registration under sub-section (1) of
\nsection 22 of the CGST Act, 2017
\nProvided that credit of input tax charged on goods and services has not been taken. [Please
\nrefer to Explanation no. (iii)]
\nProvided that credit of input tax charged on goods and services used in supplying the
\nservice other than the input tax credit of input service in the same line of business (i.e.,
\ntour operator service procured from another tour operator)] 81 has not been taken [Please
\nrefer to Explanation no. (iii)] 2. The bill issued for supply of this service ind<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing
\nprojects in respect of which the promoter has not exercised option to pay central tax on construction of
\napartments at the rates as specified against serial number 8 or serial number 9 of the schedule above, as
\nthe case may be, in the prescribed manner, before the due date for furnishing of the return for the month
\nof September following the end of financial year 2018-19, in the following manner:
\n1.
\nWhere % completion as on 31st March, 2019 is not zero or where there is inventory in stock
\n(a) Input tax credit on inputs and input services attributable to construction of residential portion in a
\nREP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be
\n(b)
\ncalculated as under:
\nTx=T-Te
\nWhere,
\n(i)
\n(ii)
\nT is the total ITC availed (utilized or not) on inputs and input services used<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal carpet area of the residential apartment in REP
\nSuch Value of supply of construction of residential apartments booked on or before
\n31st March, 2019 which has time of supply on or before
\n31st March, 2019
\nF3=
\nTotal value of supply of construction of residential apartments booked on or before
\n31st March, 2019
\n(F3 is to account for percentage invoicing of booked residential apartments)
\nF4=
\n% Completion of construction as on 31st March, 2019
\nIllustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 \u00c3\u00b7
\n20 = 5.
\nExplanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the
\nReal Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and
\nDevelopment) Act, 2016 (16 of 2016) and where the same is not required to be declared to the Real
\nEstate Regulatory Authority, it shall be got determined and certified by an architect registered with the
\nCouncil <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nThe amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State
\ntax, Union territory tax and integrated tax.
\n(e) Where, Tx is positive, i.e. TeT, the registered person shall be eligible to take ITC on goods and
\nservices received on or after 1st April, 2019 for construction of residential portion in the REP, for which
\nhe shall not otherwise be eligible, to the extent of difference between Te and T.
\n(g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax on
\ncommercial apartments, till the complete accounting of Tx is carried out and submitted.
\n(h) Where percentage completion is zero but ITC has been availed on goods and services received for
\nthe project on or prior to 31st March, 2019, input tax credit attributable to construction of residential
\nportion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to
\nTx shall be paid or taken credit of, as the case<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTc =Tn* (carpet area of commercial apartments in the REP\/ total carpet area of commercial and
\nresidential apartments in the REP) and
\nTr is the ITC attributable to construction of residential portion in the REP which has time of supply on or
\nbefore 31st March, 2019 and which shall be calculated as under,
\nTr = Tn* F\u00e2\u201a\u0081 * F2 * F3
\nWhere, –
\nTn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received
\nin 2019-20 for construction of REP
\nF1, F2 and F3 shall be the same as in para 1 above
\n(b) The registered person shall be eligible to take ITC on goods and services received on or after 1st
\nApril, 2019 for construction of residential portion in the REP, for which he shall not otherwise be
\neligible, to the extent of the amount of Te.
\n(c)
\nThe amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union
\nterritory tax and integrated tax.
\n3.
\nNotwithstanding anything<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nconstruction completed as on 31st March, 2019 by more than 25 percent. of value of actual
\nconsumption of inputs and input services, the jurisdictional commissioner or any other officer
\nauthorized in this regard may fix the Te based on actual per unit consumption of inputs and input
\nservices based on the documents duly certified by a chartered accountant or cost accountant
\nsubmitted by the promoter in this regard, applying the accepted principles of accounting.
\nIllustration 1:
\nPage |
\n| 60
\nDetails of a REP (Res + Com)
\nSl. No
\nA
\nB
\nC
\nD
\n1
\nNo. of apartments in the project
\n100 units
\n2
\nNo. of residential apartments in the project
\n75
\nunits
\n3
\nCarpet area of the residential apartment
\n70
\nsqm
\n4
\nTotal carpet area of the residential apartments
\nC2 * C3
\n5250
\nsqm
\n5
\nvalue of each residential apartment
\n0.60 crore
\n6
\nTotal value of the residential apartments
\nC2* C5
\n45.00
\ncrore
\n7
\nNo. of commercial apartments in the project
\n25
\nunits
\n8
\nCarpet area of the comme<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n27 Eligible ITC (Te)=Tc + Tr
\n28 ITC to be reversed on transition, Tx= T-Te
\n*Note:-
\nC4\/C10
\n0.875
\nC13\/C4
\n0.533
\nC16 \/ C14
\n0.200
\n1\/C11
\n5
\nC19 C22* C23* C24* C25
\n0.467 crore
\nC26+ C20
\nC19-C27
\n0.592 crore
\n0.408
\ncrore
\n1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.
\n2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or
\ncommencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.
\nIllustration 2:
\nPage | 61
\nDetails of a REP (Res +Com)
\nSl. No
\nA
\nB
\nC
\n\u00e1\u017d\u00a0
\n1
\nNo. of apartments in the project
\n100
\nunits
\n2
\nNo. of residential apartments in the project
\n75
\nunits
\n3
\nCarpet area of the residential apartment
\n70
\nsqm
\n4
\nTotal carpet area of the residential apartments
\nC2* C3
\n5250
\nsqm
\n5
\nvalue of each residential apartment
\n0.60
\ncrore
\n6
\nTotal value of the residential apartments
\nC2 * C5
\n45.00
\ncrore
\n7
\nNo. of commercial apartm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n|Tr= Tx F1 x F2 x F3 x F4
\nF1
\n23 F2
\nF3
\n25 F4
\nC4\/C10
\n0.875
\nC13\/C4
\n0.533
\nC16\/C14
\n0.600
\n1\/ C11
\n5
\nC19 C22 C23 * C24 * C25
\n1.400
\ncrore
\nC26+ C20
\n1.525
\ncrore
\nC19-C27
\n-0.525
\ncrore
\n26
\nTr= Tx F1 x F2 x F3 x F4
\n27
\nEligible ITC (Te)=Tc + Tr
\n28
\nITC to be reversed\/ taken on transition, Tx= T-Te
\n29
\nTx after application of cap on % invoicing vis-a-vis Pc
\n30
\n% completion
\n20%
\n31
\n% invoicing
\n60%
\n32
\n% invoicing after application of cap(Pc +25%)
\nC11+25%
\n45%
\n33
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC14*C32
\n10.80
\ncrore
\n34
\nF3 after application of cap
\nC33\/C14
\n0.45
\n35
\n|Tr= Tx F1 x F2 x F3 x F4 (after application of cap)
\nC19 C22 * C23 * C34 * C25
\n1.05
\ncrore
\n36
\n|Eligible ITC (Te)=Tc + Tr (after application of cap)
\nC20+ C35
\n1.18
\ncrore
\n37
\nITC to be reversed \/ taken on transition, Tx= T- Te (after application of cap)
\nC19-C36
\n-0.18
\ncrore
\n38
\n39
\nTx after application of cap on % invoicing vis-a-vis Pc and payment realisation
\n% invoicing after application of cap(Pc +25%)
\n45%
\n4<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPage | 62
\nAnnexure II
\nResidential Real estate project (RREP)
\nInput tax credit attributable to construction of residential and commercial portion in a Residential
\nReal estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated
\nproject wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of
\nwhich the promoter has not exercised option to pay central tax on construction of apartments at the rates
\nas specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner,
\nbefore the due date for furnishing of the return for the month of September following the end of financial
\nyear 2018-19, in the following manner:
\n1.
\n(a)
\nWhere % completion as on 31st March, 2019 is not zero or where there is inventory in stock
\nInput tax credit on inputs and input services attributable to construction of residential and
\ncommercial portion in an RREP, which has time of supply on or after 1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbooked on or before 31st March, 2019 which has time of supply on or before 31st
\nMarch, 2019
\nTotal value of supply of construction of residential and commercial apartments
\nbooked on or before 31st March, 2019
\n(F3 is to account for percentage invoicing of booked residential apartments)
\nF4=
\n1
\n% Completion of construction as on 31st March, 2019
\nIllustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 \u00c3\u00b7
\n20 = 5.
\nExplanation: “% Completion of construction as on 31st March, 2019\u201d shall be the same as declared to the
\nReal Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and
\nDevelopment) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory
\nAuthority, it shall be got determined and certified by an architect registered with the Council of
\nArchitecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered
\nwith the <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nArchitects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers
\n(India), can be achieved with the input services received and inputs in stock as on 31st March, 2019.
\n2.
\nWhere % completion as on 31st March, 2019 is zero but invoicing has been done having
\ntime of supply before 31st March, 2019, and no input services or inputs have been received as on
\n31st March, 2019, \u201cTe\u201d shall be calculated as follows: –
\n(a)
\nInput tax credit on inputs and input services attributable to construction of residential and
\ncommercial portion in an RREP, which has time of supply on or before 31st March, 2019 may be denoted
\nas Te which shall be calculated as under,
\nTe Tn* F\u00e2\u201a\u0081 * F2 * F3
\nWhere, –
\n1
\nTn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received
\nin 2019-20 for construction of residential and commercial apartments in the RREP.
\nF1, F2 and F3 shall be the sam<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nactually received; the value of such invoices for the purpose of determination of percentage
\ninvoicing shall be deemed to be actual consideration received plus 25 per cent. of the actual
\nconsideration received; and
\nwhere, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the
\nvalue of actual consumption of the inputs and input services used in the percentage of
\nconstruction completed as on 31st March, 2019 by more than 25 per cent. of value of actual
\nconsumption of inputs and input services, the jurisdictional commissioner or any other officer
\nauthorized in this regard may fix the Te based on actual per unit consumption of inputs and input
\nPage | 65
\nservices based on the documents duly certified by a chartered accountant or cost accountant
\nsubmitted by the promoter in this regard, applying the accepted principles of accounting.
\nPage | 66
\nIllustration 1:
\nDetai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n*Note:-
\n1
\ncrore
\n1
\nC8\/C4
\n0.8
\nC11\/C9
\n0.2
\n1\/C6
\n5
\nC14* C15* C16* C17* C18 0.8 crore
\nC14-C19
\n0.2 crore
\n1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs.
\n2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017
\nor commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.
\nPage | 67
\nIllustration 2:
\nSI No
\nDetails of a residential real estate project (RREP)
\nA
\nB
\nC
\nD
\n1
\nNo. of apartments in the project
\n100
\nunits
\n2
\nNo. of residential apartments in the project
\n100
\nunits
\n3
\n|Carpet area of the residential apartment
\n70
\nsqm
\n4
\nTotal carpet area of the residential apartments
\nC2 * C3
\n7000
\nsqm
\n5 value of each residential apartment
\n0.60
\ncrore
\nPercentage completion as on 31.03.2019 [as declared to RERA or determined by
\n6
\n\u00d7\u00a0\u00d7\u02dc
\n20%
\nchertered engineer]
\n7 No of apartments booked before t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nC6+25 %
\n45%
\nC9 * C24
\nC25\/C9
\n21.60 crore
\n0.45
\nC14* C15* C16 * C26 * C18
\nC14-C27
\n1.80 crore
\n-0.80
\ncrore
\n28
\nITC to be reversed\/taken on transition, Tx= T- Te (after application of cap)
\n29
\n30
\nTx after application of cap on % invoicing vis-a-vis Pc and payment realisation
\n% invoicing after application of cap(Pc + 25%)
\n45%
\n31
\n32
\n|Total value of supply of residential apartments having t.o.s. prior to transition
\nconsideration received
\nC25
\n21.60 crore
\n16.00 crore
\n33
\nTotal value of supply of residential apartments having t.o.s. prior to transition after
\napplication of cap vis-a-vis consideration received
\n16 cr25% of 16 Cr
\n20.00 crore
\n34
\nF3 after application of both the caps
\nC33\/C9
\n0.42
\n35
\n| Te= Tx F1 x F2 x F3 x F4 (after application of both the caps)
\nC14C15C34 * C26 * C18
\n1.67
\nITC to be reversed\/taken on transition, Tx= T- Te (after application of both the
\n36
\nC14-C35
\n-0.67
\ncrore
\ncaps)
\n*Note:-
\n1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsalami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor
\nspirit, natural gas], from a GST registered person. However, he has procured cement from an unregistered
\nsupplier. Hence at the end of financial year, the promoter has to pay GST on cement at the applicable
\nrates on reverse charge basis.
\nIllustration 2:
\nA promoter has procured following goods and services [other than services by way of grant of
\ndevelopment rights, long term lease of land (against upfront payment in the form of premium, salami,
\ndevelopment charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit,
\nnatural gas], for construction of a residential real estate project during a financial year.
\nSl. Name of input goods and Percentage of input Whether
\ninputs
\nNo services
\ngoods and services
\nreceived during the
\nreceived
\nregistered supplier?
\nfrom
\nfi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNo services
\nof input Whether
\ngoods and services procured
\nreceived during the registered
\nfinancial year
\ninputs
\nfrom
\nsupplier?
\n(Y\/N)
\n1 Sand
\n10
\nN
\n2
\nCement
\n15
\nN
\n3
\nSteel
\n15
\nY
\n4
\nBricks
\n10
\nY
\n5
\nFlooring tiles
\n10
\nY
\n6
\nPaints
\n5
\nY
\n7
\nArchitect\/ designing\/ CAD
\n10
\nY
\ndrawing etc.
\n8
\nAluminum windows
\n15
\nPly, commercial wood
\n10
\nN
\nN
\nIn this example, the promoter has procured 50 per cent. of goods and services from a GST registered
\nperson. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc.
\nfrom an unregistered supplier. Thus, value of goods and services procured from registered suppliers
\nduring a financial year falls short of threshold limit of 80 per cent. To fulfill his tax liability on the
\nshortfall of 30 per cent. from mandatory purchase, the promoter has to pay GST on cement at the
\nPage | 70
\napplicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of
\n15 per cent., the promoter shall pay tax @ 18 (9 + 9) per cent. und<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nagainst serial number 3
\n(put (\u00e2\u02c6\u0161) in appropriate in the Table in this
\nnot fication, as the case
\nmay be
\nbox)
\nAt the rate as specified
\nfor item (i) or (ia) or (ib)
\nor (ic) or (id), against
\nserial number 3 in the
\nTable in this notification,
\nas the case may be
\n2.
\nI understand that this is a onetime option, which once exercised, shall not be allowed to be changed.
\nI also understand that invoices for supply of the service can be issued during the period from 1st April
\n2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the
\noption being exercised herein.
\nSignature
\nName
\nDesignation
\nPage | 72
\nPlace
\nDate
\nPage |
\n| 73
\nFORM
\nAnnexure V
\nForm for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the
\nGTA services supplied by him under forward charge before the commencement of any financial
\nyear to be submitted before the jurisdictional GST Authority.
\nReference No.-
\nDate: –
\n1. I\/We
\n(name of Person), authorised re<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n