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SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL

Goods and Services Tax - GST - Dated:- 20-5-2017 - The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are .....

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agency in relation to transportation of used household goods for personal use. 5% No ITC 5. Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India 5% with ITC of input services 6. Renting of motorcab (If fuel cost is borne by the service recipient, then 18% G .....

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I [5 (f)] by a scheduled airlines for scheduled operations 5% with ITC of input services 12. Selling of space for advertisement in print media 5% With Full ITC 13. Services by way of job work in relation to printing of newspapers; 5% With Full ITC 14. Transport of goods in containers by rail by any person other than Indian Railways 12% With Full ITC 15. Transport of passengers by air in other than economy class 12% With Full ITC 16. Supply of Food/drinks in restaurant not having facility of air- .....

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ture or a part thereof, intended for sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient] 12% With Full ITC but no refund of overflow of ITC 20. Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP; 12% with full ITC 21. Supply of Food/drinks in restaurant having licence to serve liquor 18% With Full ITC 22. Supply of Food/drinks in .....

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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% With Full ITC 26. Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 18% With Full ITC 27. Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act 18% With Full ITC 28. Services by way of admission t .....

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ith Full ITC 32. 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 ₹ 5000/- and above per night per room 28% With Full ITC 33. Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess a .....

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supply of similar goods 35. Supply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods supplied. GST and compensation cess as on supply of similar goods 36. All other services not specified elsewhere 18% With Full ITC Service Tax Exemptions to be continued in GST as decided by GST Council Sl. .....

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to business entities. 2. Services by the Reserve Bank of India 3. Services by a foreign diplomatic mission located in India 4. Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing .....

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ading, unloading, packing, storage or warehousing of agricultural produce; (vi) agricultural extension services; (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. 5. Service by way of access to a road or a bridge on payment of toll charges 6. Transmission or distribution of electricity by an electricity transmission or distribution utility 7. Services by way of renting of residential dw .....

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r agency; (ii) by inland waterways; 10. Services provided to the United Nations or a specified international organization. Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act. 11. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto; 12. Services by a veterinary clinic in relation to health care of animals or bird .....

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(ii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category s .....

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ls scheme sponsored by the Government; (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 clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent 17. Services provid .....

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programme in Management. 18. Services provided to a recognized sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body; (b) another recognised sports body; 19. Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii)dance, or (iii)theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided .....

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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 Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage 23. Services of life insurance business provided by way of annuity under the Nati .....

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lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not been elapsedfrom the date of enteringinto an agreement as an incubatee; 26. Service by an unincorporated body or a non- profit 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 uni .....

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in a non- taxable territory by - (a) Government, a local authority, a governmental authority or an individual inrelation to any purpose other than commerce, industry or any other business or profession; (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 se .....

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8); 32. Services by way of transfer of a going concern, as a whole or an independent part thereof; 33. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets; 34. Services by government, 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. 35. Services received by the Reserve Bank of India, from outside India in relatio .....

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ed by Government or a local authority to a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year. Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to (a) services at S. No. 1 (i), (ii)and (iii); and (b) services by way of renting of immovable property; 40. Services provided by Employees Provident Fund Organisation (EPFO) to persons governe .....

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promote the development of, and to regulate, the securities market; 43. Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer s Welfare by way of cold chain knowledge dissemination; 44. Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. 45. Services provided by Government or a local authority to another Government or local authority: Provided that noth .....

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s provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force; 49. Services provided by Government or a local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and r .....

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any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016: Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource; 52. Services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radiofrequency spectrum during the period pr .....

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d, debit card, charge card or other payment card service. Explanation. - For the purposes of this entry, acquiring bank means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card 55. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways 56. Services provided by any person for official use of a foreig .....

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TEP) recognized by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India; 58. Taxable service provided by State Government Industrial Development Corporations/ Undertakings to industrial units by way of granting long term (thirty years, or more) lease of industrial .....

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try shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation 60. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation; 61. Services by way of training or coaching in recreational activities relating to,- (i) arts or culture.or (ii) sports by charitable entities registered under section 12A .....

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implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. 63. Services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI) Scheme 64. Services provided by traini .....

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ndian 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 Central Civil Services Cultural and Sports Board; (d) as part of national games, by Indian Olympic Association; or (e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; 66. Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting .....

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e 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 .....

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urance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or (r) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC. 69. Services of life insurance business provided under following schemes - (a) Janashree Bima Yojana (JBY); or (b) Aam Aadmi Bima Yojana (AABY); (c) Life .....

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Yojana (APY). 71. Services by way of collection of contribution under any pension scheme of the State Governments. 72. Service of transportation of passengers, with or without accompanied belongings, by- (i) railways in a class other than- (A) first class; or (B) an air-conditioned coach; (ii) metro, monorail or tramway; (iii) inland waterways; (iv) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (v) metered cabs or auto rickshaws .....

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use (23BBA) of section 10 of the Income-tax Act: Provided that nothing contained in (b) of this exemption shall apply to,- (i) renting of rooms where charges are ₹ 1000/- or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are ₹ 10,000/- or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ₹ 10,000/-or more per month. 74. Services by a hotel, inn, guest house, club or campsite, .....

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railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure 76. Services provided by a goods transport agency, by way of transport in a goods carriage of,- (a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged for transportation of .....

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t 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 clause (g); or (c) business facilitator or a business correspondent to an insurance company in a rural area; 78. Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, f .....

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