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Notifies the State tax, on the intra-State supply of services

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..... ption of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service.) 9 - (ii) composite supply of Works contract as defined in clause 119 of section 2 of Bihar Goods and Services Tax Act, 2017 . 9 - ( .....

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..... 6 - (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 9 - (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of airconditioning or central air-heating in any part of the establishment, at any time during the year. 9 - (v) Supply, by way of or as part of any service or in any other mann .....

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..... d beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 - 8 Heading 9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying State tax or integrated tax on the supply of the service (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation .- (a) contract carriage has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) stage carriage has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communi .....

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..... ssels including bulk carriers and tankers) used in supplying the service has not been taken [Refer to Explanation no. (iv)] (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Refer to Explanation no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 - (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 - 10 Heading 9966 (Rental services of transport vehicles) (i) Renting of motorcab where the cost of fuel is included in th .....

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..... of a chit fund shall have the same meaning as is assigned to the expression foreman in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Refer to Explanation no. (iv)] (ii) 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 Same rate of central tax as on supply of like goods involving transfer of title in goods (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the .....

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..... ods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017 . Explanation .- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [R .....

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..... g 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation . Support services to agriculture, forestry, fishing, animal husbandry mean - (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigatin .....

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..... pter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) . Explanation .- man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes either,- 2.5 - (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. .....

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..... such club. 14 - (v) Gambling. 14 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 - 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 - 36 Heading 9998 Domestic services. 9 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 - 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in su .....

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..... hine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. [(File No. Bikri-kar/GST/vividh-13/2017-11)] By the order of Governor of Bihar, SUJATA CHATURVEDI, Commissioner-cu .....

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..... 12 Group 99542 General construction services of civil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 995423 General construction services of long-distance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 995425 General construction services of mines and industrial plants 18 .....

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..... the like) 33 995444 Other assembly and erection services nowhere else classified 34 995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 35 Group 99545 Special trade construction services 36 995451 Pile driving and foundation services 37 995452 Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 .....

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..... 6 Joinery and carpentry services 61 995477 Fencing and railing services 62 995478 Other building completion and finishing services nowhere else classified 63 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 64 Section 6 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 65 Heading 9961 Services in wholesale trade 66 Group 99611 67 996111 Services provided for a fee or commission or on contract basis on wholesale trade 68 Heading 9962 Servic .....

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..... r functions 85 996335 Catering services in trains, flights and the like 86 996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 87 996337 Other contract food services 88 996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified 89 Heading 9964 Passenger transport services 90 Group 99641 Local transport and sightseeing transportation services of passengers 91 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 .....

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..... oods Transport Services 108 Group 99651 Land transport services of Goods 109 996511 Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like 111 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 996519 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 99652 .....

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..... 130 996719 Other cargo and baggage handling services 131 Group 99672 Storage and warehousing services 132 996721 Refrigerated storage services 133 996722 Bulk liquid or gas storage services 134 996729 Other storage and warehousing services 135 Group 99673 Supporting services for railway transport 136 996731 Railway pushing or towing services 137 996739 Other supporting services for railway transport nowhere else classified 138 Group 99674 Supporting services for road transport 139 996741 Bus stat .....

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..... r modes of transport 157 996793 Other goods transport services 158 996799 Other supporting transport services nowhere else classified 159 Heading 9968 Postal and courier services 160 Group 99681 Postal and courier services 161 996811 Postal services including post office counter services, mail box rental services 162 996812 Courier services 163 996813 Local delivery services 164 996819 Other Delivery Services nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group .....

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..... ervices (excluding reinsurance services) 185 997131 pension services 186 997132 Life insurance services (excluding reinsurance services) 187 997133 Accident and health insurance services 188 997134 Motor vehicle insurance services 189 997135 Marine, aviation, and other transport insurance services 190 997136 Freight insurance services and travel insurance services 191 997137 Other property insurance services 192 997139 Other non-life insurance services (excluding reinsurance services) 193 Group 99714 Reinsurance services 194 .....

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..... 997161 Services auxiliary to insurance and pensions 213 997162 Insurance claims adjustment services 214 997163 Actuarial services 215 997164 Pension fund management services 216 997169 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding financial assets 218 997171 Services of holding equity of subsidiary companies 219 997172 Services of holding securities and other assets of trusts and funds and similar financial entities 220 Heading 9972 Real estate services 221 Group 99721 Real estate .....

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..... 997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 238 997315 Leasing or rental services concerning computers with or without operators 239 997316 Leasing or rental services concerning telecommunications equipment with or without operator 240 997319 Leasing or rental services concerning other machinery and equipments with or without operator 241 Group 99732 Leasing or rental services concerning other goods 242 997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 243 997322 Leasing or rental services concerning video tapes and disks (home .....

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..... ng telecommunication spectrum 259 997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classified 260 Section 8 Business and Production Services 261 Heading 9981 Research and development services 262 Group 99811 Research and experimental development services in natural sciences and engineering 263 998111 Research and experimental development services in natural Sciences 264 998112 Research and experimental development services in engineering and technology 265 998113 Research and experimental development services in medical sciences and pharmacy 266 998114 .....

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..... 998214 Legal documentation and certification services concerning other documents 284 998215 Arbitration and conciliation services 285 998216 Other legal services nowhere else classified 286 Group 99822 Accounting, auditing and bookkeeping services 287 998221 Financial auditing services 288 998222 Accounting and bookkeeping services 289 998223 Payroll services 290 998224 Other similar services nowhere else classified 291 Group 99823 Tax consultancy and preparation services 292 998231 Corporate tax consulting and prepar .....

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..... 998324 Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 Engineering services for industrial and manufacturing projects 318 998334 Engineering services for transportation projects .....

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..... 998359 Other veterinary services nowhere else classified 338 Group 99836 Advertising services and provision of advertising space or time 339 998361 Advertising Services 340 998362 Purchase or sale of advertising space or time, on commission 341 998363 Sale of advertising space in print media (except on commission) 342 998364 Sale of television and radio advertising time 343 998365 Sale of internet advertising space 344 998366 Sale of other advertising space or time (except on commission) 345 Group 99837 Market research and public opinion polling services 346 .....

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..... cal and business services nowhere else classified 365 Heading 9984 Telecommunications, broadcasting and information supply services 366 Group 99841 Telephony and other telecommunications services 367 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 Private network services 371 998415 Data transmission services 372 998419 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services .....

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..... 393 Group 99846 Broadcasting, programming and programme distribution services 394 998461 Radio broadcast originals 395 998462 Television broadcast originals 396 998463 Radio channel programmes 397 998464 Television channel programmes 398 998465 Broadcasting services 399 998466 Home programme distribution services 400 Heading 9985 Support services 401 Group 99851 Employment services including personnel search, referral service and labour supply service 402 998511 Executive or retained personnel .....

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..... General cleaning services 424 998534 Specialised cleaning services for reservoirs and tanks 425 998535 Sterilisation of objects or premises (operating rooms) 426 998536 Furnace and chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 Cleaning of transportation equipment 429 998539 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 .....

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..... 451 998597 Landscape care and maintenance services 452 998598 Other information services nowhere else classified 453 998599 Other support services nowhere else classified 454 Heading 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities 455 Group 99861 Support services to agriculture, hunting, forestry and fishing 456 998611 Support services to crop production 457 998612 Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forestry and logging 460 .....

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..... liances 477 998716 Maintenance and repair services of telecommunication equipments and apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Re .....

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..... 998813 Fruit and vegetables processing services 503 998814 Vegetable and animal oil and fat manufacturing services 504 998815 Dairy product manufacturing services 505 998816 Other food product manufacturing services 506 998817 Prepared animal feeds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile, wearing apparel and leather manufacturing services 510 998821 Textile manufacturing services 511 998822 Wearing appare .....

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..... 998873 Other fabricated metal product manufacturing and metal treatment services 530 998874 Computer, electronic and optical product manufacturing services 531 998875 Electrical equipment manufacturing services 532 998876 General-purpose machinery manufacturing services nowhere else classified 533 998877 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services 535 998881 Motor vehicle and trailer manufacturing services 536 998882 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 .....

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..... ing, stamping, roll forming and powder metallurgy services 556 Group 99894 Materials recovery (recycling) services, on a fee or contract basis 557 998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558 998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 559 Section 9 Community, social and personal services and other miscellaneous services 560 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services 561 Group 99911 Administrative services of the government 562 999111 Overall Government public services 563 .....

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..... d-age disability or survivors' benefit schemes, other than for government employees 579 999133 Administrative services related to unemployment compensation benefit schemes 580 999134 Administrative services related to family and child allowance programmes 581 Heading 9992 Education services 582 Group 99921 Pre-primary education services 583 999210 Pre-primary education services 584 Group 99922 Primary education services 585 999220 Primary education services 586 Group 99923 Secondary Education Services 587 999231 Secondary education services .....

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..... 999313 Childbirth and related services 608 999314 Nursing and physiotherapeutic services 609 999315 Ambulance services 610 999316 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group 99932 Residential care services for the elderly and disabled 614 999321 Residential health-care services other than by hospitals 615 999322 Residential care services for the elderly and persons with disabilities 616 .....

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..... 2 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous wa .....

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..... 999592 Services furnished by political organisations 661 999593 Services furnished by human rights organisations 662 999594 Cultural and recreational associations 663 999595 Services furnished by environmental advocacy groups 664 999596 Services provided by youth associations 665 999597 Other civic and social organisations 666 999598 Home owners associations 667 999599 Services provided by other membership organisations nowhere else classified 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and re .....

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..... 686 999642 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 999651 Sports and recreational sports event promotion and organisation services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational s .....

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..... Funeral, cremation and undertaking services 714 999731 Cemeteries and cremation services 715 999732 Undertaking services 716 Group 99979 Other miscellaneous services 717 999791 Services involving commercial use or exploitation of any event 718 999792 Agreeing to do an act 719 999793 Agreeing to refrain from doing an act 720 999794 Agreeing to tolerate an act 721 999795 Conduct of religious ceremonies or rituals by persons 722 999799 Other services nowhere else classified 723 Heading 9998 .....

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