RATE OF GST
ON SERVICES
INDEX
• LIST OF SERVICES AT NIL RATE ..........................................................................................................1
• LIST OF SERVICES AT 5% RATE ........................................................................................................21
• LIST OF SERVICES AT 12% RATE ......................................................................................................23
• LIST OF SERVICES AT 18% RATE ......................................................................................................24
• LIST OF SERVICES AT 28% RATE ......................................................................................................25
• GST ON SUPPLY OF SERVICES AT SAME RATE AS ON SUPPLY OF SIMILAR GOODS ................ 26
6
1
RATE OF GST ON SERVICES
LIST OF SERVICES AT NIL RATE
S.
No.
Description of Services Rate
1 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way
of charitable activities.
Nil
2 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil
3 Pure services (excluding works contract service or other composite supplies involving supply of any
goods) provided to the Central Government, State Government or Union territory or local authority or
a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat
under article 243G of the Constitution or in relation to any function entrusted to a Municipality under
article 243W of the Constitution.
Nil
4 Services by Central Government, State Government, Union territory, local authority or governmental
authority by way of any activity in relation to any function entrusted to a municipality under article 243
W of the Constitution.
Nil
5 Services by a governmental authority by way of any activity in relation to any function entrusted to a
Panchayat under article 243G of the Constitution.
Nil
2
S.
No.
Description of Services Rate
6 Services by the Central Government, State Government, Union territory or local authority excluding
the following services—
(a) services by the Department of Posts by way of speed post, express parcel post, life insurance,
and agency services provided to a person other than the Central Government, State Government,
Union territory;
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business
entities.
Nil
7 Services provided by the Central Government, State Government, Union territory or local authority to
a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a
special category state) in the preceding nancial year.
Explanation.- For the purposes of this entry, it is hereby claried that the provisions of this entry shall
not be applicable to-
(a) services-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and
agency services provided to a person other than the Central Government, State Government,
Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Nil
3
S.
No.
Description of Services Rate
8 Services provided by the Central Government, State Government, Union territory or local authority to
another Central Government, State Government, Union territory or local authority:
Provided that nothing contained in this entry shall apply to services-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agen-
cy services provided to a person other than the Central Government, State Government, Union
territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers.
Nil
9 Services provided by Central Government, State Government, Union territory or a local authority
where the consideration for such services does not exceed ve thousand rupees:
Provided that nothing contained in this entry shall apply to -
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance,
and agency services provided to a person other than the Central Government, State Government,
Union territory;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers:
Provided further that in case where continuous supply of service, as dened in sub-section (33) of
section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government,
State Government, Union territory or a local authority, the exemption shall apply only where the con-
sideration charged for such service does not exceed ve thousand rupees in a nancial year.
Nil
4
S.
No.
Description of Services Rate
10 Services received from a provider of service located in a non- taxable territory by –
(a) the Central Government, State Government, Union territory, a local authority, a governmental
authority or an individual in relation to any purpose other than commerce, industry or any other
business or profession;
(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes
of providing charitable activities; or
(c) a person located in a non-taxable territory:
Provided that the exemption shall not apply to –
(i) online information and database access or retrieval services received by persons specied in entry
(a) or entry (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the cus-
toms station of clearance in India received by persons specied in the entry.
Nil
11 Services provided by way of pure labour contracts of construction, erection, commissioning, instal-
lation, completion, tting out, repair, maintenance, renovation, or alteration of a civil structure or any
other original works pertaining to the beneciary-led individual house construction or enhancement
under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
Nil
12 Services by way of pure labour contracts of construction, erection, commissioning, or installation of
original works pertaining to a single residential unit otherwise than as a part of a residential complex.
Nil
13 Services by way of renting of residential dwelling for use as residence. Nil
5
S.
No.
Description of Services Rate
14 Services by a person by way of-
(a) conduct of any religious ceremony;
(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 (here-
inafter 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 said Income-tax Act:
Provided that nothing contained in entry (b) of this exemption shall apply to,-
(i) renting of rooms where charges are one thousand rupees or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges
are ten thousand rupees or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are ten thousand
rupees or more per month.
Nil
15 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or
lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per
day or equivalent.
Nil
16 Transport of passengers, with or without accompanied belongings, by –
(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 Ben-
gal;
(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, ex-
cluding tourism, conducted tour, charter or hire; or
(c) stage carriage other than air-conditioned stage carriage.
Nil
6
S.
No.
Description of Services Rate
17 Services provided to the Central 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:
Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year
from the date of commencement of operations of the regional connectivity scheme airport as notied
by the Ministry of Civil Aviation.
Nil
18 Service of transportation of passengers, with or without accompanied belongings, by—
(a) railways in a class other than—
(i) rst class; or
(ii) an air-conditioned coach;
(b) metro, monorail or tramway;
(c) inland waterways;
(d) public transport, other than predominantly for tourism purpose, in a vessel between places located
in India; and
(e) metered cabs or auto rickshaws (including e-rickshaws).
Nil
19 Services by way of transportation of goods-
(a) by road except the services of—
(i) a goods transportation agency;
(ii) a courier agency;
(b) by inland waterways.
Nil
20 Services by way of transportation of goods by an aircraft from a place outside India upto the customs
station of clearance in India.
Nil
7
S.
No.
Description of Services Rate
21 Services by way of transportation by rail or a vessel from one place in India to another of the following
goods:
(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mis-
hap;
(b) defence or military equipments;
(c) newspaper or magazines registered with the Registrar of Newspapers;
(d) railway equipments or materials;
(e) agricultural produce;
(f) milk, salt and food grain including ours, pulses and rice; and
(g) organic manure.
Nil
22 Services provided by a goods transport agency, by way of transport in a goods carriage of -
(a) agricultural produce;
(b) goods, where consideration charged for the transportation of goods on a consignment transported
in a single carriage does not exceed one thousand ve hundred rupees;
(c) goods, where consideration charged for transportation of all such goods for a single consignee
does not exceed rupees seven hundred and fty;
(d) milk, salt and food grain including our, pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mis-
hap; or
(h) defence or military equipments.
Nil
23 Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
(b) to a goods transport agency, a means of transportation of goods.
Nil
8
S.
No.
Description of Services Rate
24 Service by way of access to a road or a bridge on payment of toll charges. Nil
25 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil
26 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil
27 Services by the Reserve Bank of India. Nil
28 Services by way of:
(a) extending deposits, loans or advances in so far as the consideration is represented by way of
interest or discount (other than interest involved in credit card services);
(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex-
change or amongst banks and such dealers.
Nil
29 Services of life insurance business provided by way of annuity under the National Pension System
regulated by the Pension Fund Regulatory and Development Authority of India under the Pension
Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
Nil
30 Services 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 Schemes of the Central Government.
Nil
31 Services by the Employees’ State Insurance Corporation to persons governed under the Employees’
State Insurance Act, 1948 (34 of 1948).
Nil
32 Services provided by the Employees Provident Fund Organisation to the persons governed under the
Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).
Nil
33 Services provided by the Insurance Regulatory and the Development Authority of India to insurers
under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999).
Nil
9
S.
No.
Description of Services Rate
34 Services provided by the Securities and Exchange Board of India set up under the Securities and Ex-
change Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securi-
ties and to promote the development of, and to regulate, the securities market.
Nil
35 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thou-
sand rupees in a single transaction transacted through credit card, debit card, charge card or other
payment card service.
Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, nan-
cial institution including non-banking nancial company or any other person, who makes the payment
to any person who accepts such card.
Nil
10
S.
No.
Description of Services Rate
36 Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural
Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) premia collected on export credit insurance;
(h) Weather Based Crop Insurance Scheme or the Modied National Agricultural Insurance Scheme,
approved by the Government of India and implemented by the Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana;
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha BimaYojna;
(q) Niramaya Health Insurance Scheme implemented by the 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).
Nil
11
S.
No.
Description of Services Rate
37 Services of life insurance business provided under following schemes-
(a) Janashree Bima Yojana;
(b) Aam Aadmi Bima Yojana;
(c) Life micro-insurance product as approved by the Insurance Regulatory and Development
Authority, having maximum amount of cover of fty thousand rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana.
Nil
38 Services by way of collection of contribution under the Atal Pension Yojana. Nil
39 Services by way of collection of contribution under any pension scheme of the State Governments. Nil
40 Services by the following persons in respective capacities –
(a) business facilitator or a business correspondent to a banking company with respect to accounts in
its rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect
to services mentioned in entry (a); or
(c) business facilitator or a business correspondent to an insurance company in a rural area.
Nil
41 Services provided to the Central Government, State Government, Union territory under any insurance
scheme for which total premium is paid by the Central Government, State Government, Union
territory.
Nil
42 Services received by the Reserve Bank of India, from outside India in relation to management of
foreign exchange reserves.
Nil
12
S.
No.
Description of Services Rate
43 One time upfront amount (called as premium, salami, cost, price, development charges or by any
other name) leviable in respect of the service, by way of granting long term (thirty years, or more)
lease of industrial plots, provided by the State Government Industrial Development Corporations or
Undertakings to industrial units.
Nil
44 Services provided by the Central Government, State Government, Union territory or local authority
by way of allowing a business entity to operate as a telecom service provider or use radio frequency
spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user
charges, as the case may be.
Nil
45 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian
Railways Finance Corporation to Indian Railways.
Nil
46 Services provided by an incubatee up to a total turnover of fty lakh rupees in a nancial year subject
to the following conditions, namely:-
(a) the total turnover had not exceeded fty lakh rupees during the preceding nancial year; and
(b) a period of three years has not elapsed from the date of entering into an agreement as an incu-
bate.
Nil
13
S.
No.
Description of Services Rate
47 Services provided by-
(a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the
case of special category states) in the preceding nancial year;
(b) a partnership rm of advocates or an individual as an advocate other than a senior advocate, by
way of legal services to-
(i) an advocate or partnership rm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the-
case of special category states) in the preceding nancial year;
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the
case of special category states) in the preceding nancial year.
Nil
48 Services by a veterinary clinic in relation to health care of animals or birds. Nil
49 Services provided by the Central Government, State Government, Union territory or local authority by
way of- tt
(a) registration required under any law for the time being in force;
(b) testing, calibration, safety check or certication relating to protection or safety of workers, consum-
ers or public at large, including re license, required under any law for the time being in force.
Nil
14
S.
No.
Description of Services Rate
50 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and
Technology Entrepreneurship Park recognised by the National Science and Technology Entrepre-
neurship Development Board of the Department of Science and Technology, Government of India
or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the
Department of Biotechnology, Government of India.
Nil
51 Services by way of collecting or providing news by an independent journalist, Press Trust of India or
United News of India.
Nil
52 Services of public libraries by way of lending of books, publications or any other knowledge-enhanc-
ing content or material.
Nil
53 Services provided by the Goods and Services Tax Network to the Central Government or State Gov-
ernments or Union territories for implementation of Goods and Services Tax.
Nil
54 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside
India.
Nil
55 Services by an organiser to any person in respect of a business exhibition held outside India. Nil
56 Services by way of sponsorship of sporting events organised -
(a) by a national sports federation, or its afliated federations, where the participating teams or indi-
viduals represent any district, State, zone or Country;
(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;
(c) by the Central Civil Services Cultural and Sports Board;
(d) as part of national games, by the Indian Olympic Association; or
(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.
Nil
15
S.
No.
Description of Services Rate
57 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of
horses, for food, bre, fuel, raw material or other similar products or agricultural produce by way of—
(a) agricultural operations directly related to production of any agricultural produce including cultiva-
tion, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying,
cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or 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;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a
commission agent for sale or purchase of agricultural produce.
Nil
58 Carrying out an intermediate production process as job work in relation to cultivation of plants and
rearing of all life forms of animals, except the rearing of horses, for food, bre, fuel, raw material or
other similar products or agricultural produce.
Nil
59 Services by way of slaughtering of animals. Nil
60 Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits
and vegetables which do not change or alter the essential characteristics of the said fruits or
vegetables.
Nil
61 Services provided by the National Centre for Cold Chain Development under the Ministry of
Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.
Nil
62 Services by a foreign diplomatic mission located in India. Nil
16
S.
No.
Description of Services Rate
63 Services by a specied organisation in respect of a religious pilgrimage facilitated by the Ministry of
External Affairs, the Government of India, under bilateral arrangement.
Nil
64 Services provided by the Central Government, State Government, Union territory or local authority by
way of issuance of passport, visa, driving licence, birth certicate or death certicate.
Nil
65 Services provided by the Central Government, State Government, Union territory or local authority by
way of tolerating non-performance of a contract for which consideration in the form of nes or liquidat-
ed damages is payable to the Central Government, State Government, Union territory or local author-
ity under such contract.
Nil
66 Services provided by the Central Government, State Government, Union territory or 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, bre, fuel, raw material or
other similar products.
Nil
67 Services provided by the Central Government, State Government, Union territory or local authority by
way of assignment of right to use any natural resource where such right to use was assigned by the
Central Government, State Government, Union territory or local authority before the 1st April, 2016:
Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront
or in installments, for assignment of right to use such natural resource.
Nil
68 Services provided by the Central Government, State Government, Union territory by way of deputing
ofcers after ofce hours or on holidays for inspection or container stufng or such other duties in
relation to import export cargo on payment of Merchant Overtime charges.
Nil
17
S.
No.
Description of Services Rate
69 Services provided -
(a) by an educational institution to its students, faculty and staff;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State
Government or Union territory;
(iii) security or cleaning or house-keeping services performed in such educational institution;
(iv) services relating to admission to, or conduct of examination by, such institution; upto higher
secondary:
Provided that nothing contained in entry (b) 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.
Nil
70 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Gov-
ernment, to their students, by way of the following educational programmes, except Executive Devel-
opment Programme: -
(a) two year full time 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) con-
ducted by the Indian Institute of Management;
(b) fellow programme in Management;
(c) ve year integrated programme in Management.
Nil
71 Services provided to a recognised sports body by-
(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting
event organised by a recognized sports body;
(b) another recognised sports body.
Nil
18
S.
No.
Description of Services Rate
72 Any services provided by, _
(a) the National Skill Development Corporation set up by the Government of India;
(b) a Sector Skill Council approved by the National Skill Development Corporation;
(c) an assessment agency approved by the Sector Skill Council or the National Skill Development
Corporation;
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill
Council, in relation to-
(i) the National Skill Development Programme implemented by the National Skill Development
Corporation; or
(ii) a vocational skill development course under the National Skill Certication and Monetary Re-
ward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.
Nil
73 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of
Skill Development and Entrepreneurship by way of assessments under the Skill Development Initia-
tive Scheme.
Nil
74 Services provided by training providers (Project implementation agencies) under Deen Dayal Upad-
hyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government
of India by way of offering skill or vocational training courses certied by the National Council for
Vocational Training.
Nil
75 Services provided to the Central Government, State Government, Union territory administration under
any training programme for which total expenditure is borne by the Central Government, State Gov-
ernment, Union territory administration.
Nil
76 Services provided by the cord blood banks by way of preservation of stem cells or any other service
in relation to such preservation.
Nil
19
S.
No.
Description of Services Rate
77 Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or paramedics;
(b) services provided by way of transportation of a patient in an ambulance, other than those speci-
ed in (a) above.
Nil
78 Services provided by operators of the common bio-medical waste treatment facility to a clinical estab-
lishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.
Nil
79 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lava-
tories, urinal or toilets.
Nil
80 Service by an unincorporated body or a non- prot entity registered under any law for the time being
in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service
Tax; or
(c) up to an amount of ve thousand rupees per month per member for sourcing of goods or services
from a third person for the common use of its members in a housing society or a residential com-
plex.
Nil
81 Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) theatre,
if the consideration charged for such performance is not more than one lakh and fty thousand
rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.
Nil
82 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil
20
S.
No.
Description of Services Rate
83 Services by way of training or coaching in recreational activities relating to:
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the Income-tax Act.
Nil
84 Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a rec-
ognised sporting event;
(c) recognised sporting event, where the consideration for admission is not more than Rs 250 per
person as referred to in (a), (b) and (c) above.
Nil
85 Services provided to the United Nations or a specied international organization is exempt by way of
refund.
Nil
86 Services provided to 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 ofcers posed therein, is
exempt by way of refund.
Nil
87 Services by the Central Government or State Government or any local authority by way of any activity
in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a
supply of goods nor a supply of service
Nil
Note: The above list includes services excempt from CGST/IGST.
21
LIST OF SERVICES AT 5% RATE
S.
No.
Description of Services Rate
1 Transport of passengers by rail in rst class or air conditioned coaches 5% with ITC of
input services
2 Transport of passengers, by-
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi
5% No ITC
3 Transport of passengers by air in economy class 5% with ITC of
input services
4 Transport of passengers, by air, embarking from or terminating in a Regional Connectiv-
ity Scheme Airport
5% with ITC of
input services
5 Renting of motorcab where the cost of fuel is included in the consideration charged from
the service recipient
5% No ITC
6 Transport of goods by rail 5% with ITC of
input services
7 Transport of goods in a vessel 5% with ITC of
input services
8 Services of goods transport agency (GTA) in relation to transportation of goods
[including used household goods for personal use]
5% No ITC
22
S.
No.
Description of Services Rate
9 Leasing of aircrafts by a scheduled airlines for scheduled operations 5% with ITC of
input services
10 Selling of space for advertisement in print media. 5%
11 Supply of tour operators services 5% No ITC
12 Services by way of job work in relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made bres) and textile fabrics;
(c) Cut and polished diamonds; precious and semi-precious stones; or plain and stud-
ded jewellery of gold and other precious metals, falling under Chapter of HSN;
(d) Printing of books (including Braille books), journals and periodicals;
(e) Processing of hides, skins and leather falling under Chapter 41 of HSN.
5%
23
LIST OF SERVICES AT 12% RATE
S.
No.
Description of Services Rate
1 Supply of food/drinks in restaurant not having facility of air-conditioning or central heating
at any time during the year and not having license to serve liquor
12%
2 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial
places meant for residential or lodging purposes having room tariff Rs.1000 and above
but less than Rs.2500 per room per day
12%
3 Transport of passengers by air in other than economy class. 12%
4 Transport of goods in containers by rail by any person other than Indian Railways. 12%
5 Services provided by foreman of chit fund in relation to chit 12% with ITC of
input services
6 Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Prop-
erty (IP) right in respect of goods other than Information Technology software.
12%
7 Construction of a complex, building, civil structure or a part thereof, intended for sale to
a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount
charged for such supplies)
12% with no re-
fund of
accumulated ITC
24
LIST OF SERVICES AT 18% RATE
S.
No.
Description of Services Rate
1 Supply of Food/drinks in restaurant having licence to serve liquor 18%
2 Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at
any time during the year
18%
3 Supply of Food/drinks in outdoor catering 18%
4 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial plac-
es meant for residential or lodging purposes where room tariff of Rs 2500/- and above but
less than Rs 7500/- per room per day
18%
5 Bundled 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
18%
6 Services by way of admission or access to circus, Indian classical dance including folk
dance, theatrical performance, drama
18%
7 Composite supply of Works contract as dened in clause 119 of section 2 of CGST Act 18%
8 Services by way of admission to exhibition of cinematograph lms where price of
admission ticket is one hundred rupees or less.
18%
9 All other services not specied elsewhere 18%
25
LIST OF SERVICES AT 28% RATE
S.
No.
Description of Services Rate
1 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses,
clubs, campsites or other commercial places meant for residential or lodging purposes,
where room rent is Rs 7500/- and above per day per room
28%
2 Services by way of admission to entertainment events or access to amusement facilities
including exhibition of cinematograph lms, theme parks, water parks, joy rides, merry-go
rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Pre-
mier League and the like
28%
3 Services provided by a race club by way of totalisator or a license to bookmaker in such
club
28%
4 Gambling 28%
26
GST ON SUPPLY OF SERVICES AT SAME RATE AS ON SUPPLY OF SIMILAR GOODS
S.
No.
Description of Services Rate
1 Transfer of the right to use any goods for any purpose
(whether or not for a specied period)
Same rate of GST and compensation cess as
on supply of similar goods
2 Any transfer of right in goods or of undivided share in goods
without the transfer of title thereof
Same rate of GST and compensation cess as
on supply of similar goods
Note: GST Rate = CGST Rate + SGST Rate.
