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TMI BlogRate of tax for services under section 9(1) of the Jharkhand Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... .) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Constructio n 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 Central Goods and Services Tax Act, 2017. 9 - (iii) construction services other than (i) and (ii) above. 9 - 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5 Heading 9961 Services in wholesale trade. Explanation- This service does not include sale or purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9 - (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 9 - (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 - (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 9 - 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical installments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) "foreman 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 [Please 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ator" 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 [Please refer to Explanation no. (iv)] (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of central tax as applicabl e on supply of like goods involving transfer of title in goods - 18 Section 8 Business and Production Services 19 Heading 9981 Research and development services. 9 - 20 Heading 9982 Legal and accounting services. 9 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion 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. (ii) Services by way of preconditioning, 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. (iii) 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, fuel, raw material or other similar products or agricultural produce. Nil - (ii) Support services to mining, electricity, gas and water distribution. 9 - 25 Heading 9987 Maintenance, repair and installation (except construction) services. 9 - 26 Heading 9988 (Manufact uring services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... race-course, ballet, any sporting event such as Indian Premier League and the like. 14 - (iv) Services provided by a race club by way of totalisator or a license to bookmaker in 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 such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 Va Kar / GST / 04/ 2017] By the order of the Governor of Jharkhand, K.K. Khandelwal, Principal Secretary-cum-Commissioner Annexure: Scheme of Classification of Services S. No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 Construction services 4 Group 99541 Construction services of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Site preparation services 23 9954 31 Demolition services 24 9954 32 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches 25 9954 33 Excavating and earthmoving services 26 9954 34 Water well drilling services and septic system installation services 27 9954 35 Other site preparation services nowhere else classified 28 9954 39 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 29 Group 99544 Assembly and erection of prefabricated constructions 30 9954 41 Installation, assembly and erection services of prefabricated buildings 31 9954 42 Installation, assembly and erection services of other prefabricated structures and constructions 32 9954 43 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) 33 9954 44 Other assembly and erection services nowhere else classified 34 9954 49 Services involving repair, alterations, additions, replacements, maintenance of the constructions co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31 Accommodation services 73 9963 11 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 9963 12 Camp site services 75 9963 13 Recreational and vacation camp services 76 Group 99632 Other accommodation services 77 9963 21 Room or unit accommodation services for students in student residences 78 9963 22 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79 9963 29 Other room or unit accommodation services nowhere else classified 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 81 9963 31 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82 9963 32 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food 83 9963 33 Services provided in canteen and other similar establishments 84 9963 34 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions 85 9963 35 Catering services in trains, flights and the like 86 9963 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and office furniture, intermodal containers, bulk cargo and the like 111 9965 13 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline 112 9965 19 Other land transport services of goods nowhere else classified 113 Group 99652 Water transport services of goods 114 9965 21 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 9965 22 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 9965 31 Air transport services of letters and parcels and other goods 118 9965 32 Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 9966 01 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 9966 02 Rental services of water vessels including passenger vessels, freight vessels and the like with or wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services nowhere else classified 159 Heading 9968 Postal and courier services 160 Group 99681 Postal and courier services 161 9968 11 Postal services including post office counter services, mail box rental services 162 9968 12 Courier services 163 9968 13 Local delivery services 164 9968 19 Other Delivery Services nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 9969 11 Electricity transmission services 168 9969 12 Electricity distribution services 169 9969 13 Gas distribution services 170 Group 99692 Water distribution and other services 171 9969 21 Water distribution services 172 9969 22 Services involving distribution of steam, hot water and air conditioning supply and the like 173 9969 29 Other similar services 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial services (except investment banking, insurance services and pension services) 177 9971 11 Central banking services 178 9971 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insurance and pensions 217 Group 99717 Services of holding financial assets 218 9971 71 Services of holding equity of subsidiary companies 219 9971 72 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 services involving owned or leased property 222 9972 11 Rental or leasing services involving own or leased residential property 223 9972 12 Rental or leasing services involving own or leased non-residential property 224 9972 13 Trade services of buildings 225 9972 14 Trade services of time-share properties 226 9972 15 Trade services of vacant and subdivided land 227 Group 99722 Real estate services on a fee or commission basis or on contract basis 228 9972 21 Property management services on a fee or commission basis or on contract basis 229 9972 22 Building sales on a fee or commission basis or on contract basis 230 9972 23 Land sales on a fee or commission basis or on contract basis 231 9972 24 Real estate appraisal services on a fee or commission basis or on contract basis 232 Heading 9973 Leasing or rental services wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9973 36 Licensing services for the right to use trademarks and franchises 257 9973 37 Licensing services for the right to use minerals including its exploration and evaluation 258 9973 38 Licensing services for right to use other natural resources including telecommunication spectrum 259 9973 39 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 9981 11 Research and experimental development services in natural sciences 264 9981 12 Research and experimental development services in engineering and technology 265 9981 13 Research and experimental development services in medical sciences and pharmacy 266 9981 14 Research and experimental development services in agricultural sciences 267 Group 99812 Research and experimental development services in social sciences and humanities 268 9981 21 Research and experimental development services in social sciences 269 9981 22 Research ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 9983 16 Information technology infrastructure and network management services 304 9983 19 Other information technology services nowhere else classified 305 Group 99832 Architectural services, urban and land planning and landscape architectural services 306 9983 21 Architectural advisory services 307 9983 22 Architectural services for residential building projects 308 9983 23 Architectural services for non-residential building projects 309 9983 24 Historical restoration architectural services 310 9983 25 Urban planning services 311 9983 26 Rural land planning services 312 9983 27 Project site master planning services 313 9983 28 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 9983 31 Engineering advisory services 316 9983 32 Engineering services for building projects 317 9983 33 Engineering services for industrial and manufacturing projects 318 9983 34 Engineering services for transportation projects 319 9983 35 Engineering services for power projects 320 9983 36 Engineering services for telecommunications and broadcasting projects 321 9983 37 Engineering services for waste ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices 358 9983 92 Design originals 359 9983 93 Scientific and technical consulting services 360 9983 94 Original compilations of facts or information 361 9983 95 Translation and interpretation services 362 9983 96 Trademarks and franchises 363 9983 97 Sponsorship services and brand promotion services 364 9983 99 Other professional, technical and business services nowhere else classified 365 Heading 9984 Telecommunications, broadcasting and information supply services 366 Group 99841 Telephony and other telecommunications services 367 9984 11 Carrier services 368 9984 12 Fixed telephony services 369 9984 13 Mobile telecommunications services 370 9984 14 Private network services 371 9984 15 Data transmission services 372 9984 19 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 9984 21 Internet backbone services 375 9984 22 Internet access services in wired and wireless mode 376 9984 23 Fax, telephony over the internet 377 9984 24 Audio conferencing and video conferencing over the internet 378 9984 29 Other internet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9985 33 General cleaning services 424 9985 34 Specialised cleaning services for reservoirs and tanks 425 9985 35 Sterilisation of objects or premises (operating rooms) 426 9985 36 Furnace and chimney cleaning services 427 9985 37 Exterior cleaning of buildings of all types 428 9985 38 Cleaning of transportation equipment 429 9985 39 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 9985 40 Packaging services of goods for others 432 9985 41 Parcel packing and gift wrapping 433 9985 42 Coin and currency packing services 434 9985 49 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operator and related services 436 9985 51 Reservation services for transportation 437 9985 52 Reservation services for accommodation, cruises and package tours 438 9985 53 Reservation services for convention centres, congress centres and exhibition halls 439 9985 54 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 440 9985 55 Tour operator services 441 9985 56 Tourist guide services 442 9985 57 Tour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 87 15 Maintenance and repair services of electrical household appliances 477 9987 16 Maintenance and repair services of telecommunication equipments and apparatus 478 9987 17 Maintenance and repair services of commercial and industrial machinery 479 9987 18 Maintenance and repair services of elevators and escalators 480 9987 19 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 9987 21 Repair services of footwear and leather goods 483 9987 22 Repair services of watches, clocks and jewellery 484 9987 23 Repair services of garments and household textiles 485 9987 24 Repair services of furniture 486 9987 25 Repair services of bicycles 487 9987 26 Maintenance and repair services of musical instruments 488 9987 27 Repair services for photographic equipment and cameras 489 9987 29 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 9987 31 Installation services of fabricated metal products, except machinery and equipment 492 9987 32 Installation services of industrial, manufacturing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l product, tank, reservoir and steam generator manufacturing services 528 9988 72 Weapon and ammunition manufacturing services 529 9988 73 Other fabricated metal product manufacturing and metal treatment services 530 9988 74 Computer, electronic and optical product manufacturing services 531 9988 75 Electrical equipment manufacturing services 532 9988 76 General-purpose machinery manufacturing services nowhere else classified 533 9988 77 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services 535 9988 81 Motor vehicle and trailer manufacturing services 536 9988 82 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 9988 91 Furniture manufacturing services 539 9988 92 Jewellery manufacturing services 540 9988 93 Imitation jewellery manufacturing services 541 9988 94 Musical instrument manufacturing services 542 9988 95 Sports goods manufacturing services 543 9988 96 Game and toy manufacturing services 544 9988 97 Medical and dental instrument and supply manufacturing services 545 9988 98 Other manufacturing services nowhere else cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of criminals 575 9991 29 Public administrative services related to other public order and safety affairs nowhere else classified 576 Group 99913 Administrative services related to compulsory social security schemes 577 9991 31 Administrative services related to sickness, maternity or temporary disablement benefit schemes 578 9991 32 Administrative services related to government employee pension schemes; oldage disability or survivors' benefit schemes, other than for government employees 579 9991 33 Administrative services related to unemployment compensation benefit schemes 580 9991 34 Administrative services related to family and child allowance programmes 581 Heading 9992 Education services 582 Group 99921 Pre-primary education services 583 9992 10 Pre-primary education services 584 Group 99922 Primary education services 585 9992 20 Primary education services 586 Group 99923 Secondary Education Services 587 9992 31 Secondary education services, general 588 9992 32 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 9992 41 Higher education services, general 591 9992 42 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 9993 53 Welfare services without accommodation 628 9993 59 Other social services without accommodation nowhere else classified 629 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 9994 11 Sewerage and sewage treatment services 632 9994 12 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 9994 21 Collection services of hazardous waste 635 9994 22 Collection services of non-hazardous recyclable materials 636 9994 23 General waste collection services, residential 637 9994 24 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 9994 31 Waste preparation, consolidation and storage services 640 9994 32 Hazardous waste treatment and disposal services 641 9994 33 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 9994 41 Site remediation and clean-up services 644 9994 42 Containment, control and monitoring services and other site remediation se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evision personalities, independent models and the like 682 9996 32 Services of authors, composers, sculptors and other artists, except performing artists 683 9996 33 Original works of authors, composers and other artists except performing artists, painters and sculptors 684 Group 99964 Museum and preservation services 685 9996 41 Museum and preservation services of historical sites and buildings 686 9996 42 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 9996 51 Sports and recreational sports event promotion and organisation services 689 9996 52 Sports and recreational sports facility operation services 690 9996 59 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 9996 61 Services of athletes 693 9996 62 Support services related to sports and recreation 694 Group 99969 Other amusement and recreational services 695 9996 91 Amusement park and similar attraction services 696 9996 92 Gambling and betting services including similar online services 697 9996 93 Coin-operated amusement mac ..... 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