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 ..... Chapter, Section or Heading Description of Service Rate (per cent.) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y other amenities, but without excluding any discount offered on the published charges for such unit. 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 air-conditioning 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 central 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 communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 [Please 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 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)] (ii) Rental services of transport vehicles with or without operators, other than (i) above. 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gricultural 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. (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 agri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Personal Services and other miscellaneous services 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 - 30 Heading 9992 Education services. 9 - 31 Heading 9993 Human health and social care services. 9 - 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 - 33 Heading 9995 Services of membership organisations. 9 - 34 Heading 9996 (Recreationa l, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4. Explanation .- For the purposes of this notification,- (i) Goods includes capital goods. (ii) Reference to Chapter , Section or Heading , wherever they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the annexed scheme of classification of services (Annexure). (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 Heading 9954 Construction services 4 Group 99541 Construction services of buildings 5 9954 11 Construction services of single dwelling or multi dwelling or multi-storied residential buildings 6 9954 12 Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like 7 9954 13 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings 8 9954 14 Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar building ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 22 Group 99543 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 construct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 46 9954 61 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 9954 62 Water plumbing and drain laying services 48 9954 63 Heating, ventilation and air conditioning equipment installation services 49 9954 64 Gas fitting installation services 50 9954 65 Insulation services 51 9954 66 Lift and escalator installation services 52 9954 68 Other installation services nowhere else classified 53 9954 69 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Local water transport services of passengers by ferries, cruises and the like 96 9964 16 Sightseeing transportation services by rail, land, water and air 97 9964 19 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distance transport services of passengers 99 9964 21 Long-distance transport services of passengers through rail network by railways, metro and the like 100 9964 22 Long-distance transport services of passengers through road by bus, car, nonscheduled long distance bus and coach services, stage carriage and the like 101 9964 23 Taxi services including radio taxi and other similar services 102 9964 24 Coastal and transoceanic (overs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 without operator 123 9966 03 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Towing services for commercial and private vehicles 143 9967 49 Other supporting services for road transport nowhere else classified 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 9967 51 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like 146 9967 52 Pilotage and berthing services 147 9967 53 Vessel salvage and refloating services 148 9967 59 Other supporting services for water transport nowhere else classified 149 Group 99676 Supporting services for air or space transport 150 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9971 44 Marine, aviation and other transport reinsurance services 198 9971 45 Freight reinsurance services 199 9971 46 Other property reinsurance services 200 9971 49 Other non-life reinsurance services 201 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 202 9971 51 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 9971 52 Brokerage and related securities and commodities services including commodity exchange services 204 9971 53 Portfolio management services except pension funds 205 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing pleasure and leisure equipment 246 9973 25 Leasing or rental services concerning household linen 247 9973 26 Leasing or rental services concerning textiles, clothing and footwear 248 9973 27 Leasing or rental services concerning do-ityourself machinery and equipment 249 9973 29 Leasing or rental services concerning other goods 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 9973 31 Licensing services for the right to use computer software and databases 252 9973 32 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9981 21 Research and experimental development services in social sciences 269 9981 22 Research and experimental development services in humanities 270 Group 99813 Interdisciplinary research services 271 9981 30 Interdisciplinary research and experimental development services 272 Group 99814 Research and development originals 273 9981 41 Research and development originals in pharmaceuticals 274 9981 42 Research and development originals in agriculture 275 9981 43 Research and development originals in biotechnology 276 9981 44 Research and development originals in computer related sciences ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces 295 9982 40 Insolvency and receivership services 296 Heading 9983 Other professional, technical and business services 297 Group 99831 Management consulting and management services; information technology services 298 9983 11 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 299 9983 12 Business consulting services including public relations services 300 9983 13 Information technology consulting and support services 301 9983 14 Information technology design and development services 302 9983 15 Hosting and information technol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... projects 321 9983 37 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 322 9983 38 Engineering services for other projects nowhere else classified 323 9983 39 Project management services for construction projects 324 Group 99834 Scientific and other technical services 325 9983 41 Geological and geophysical consulting services 326 9983 42 Subsurface surveying services 327 9983 43 Mineral exploration and evaluation 328 9983 44 Surface surveying and map-making services 329 9983 45 Weather ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p 99838 Photography and videography and their processing services 349 9983 81 Portrait photography services 350 9983 82 Advertising and related photography services 351 9983 83 Event photography and event videography services 352 9983 84 Specialty photography services 353 9983 85 Restoration and retouching services of photography 354 9983 86 Photographic and videographic processing services 355 9983 87 Other photography and videography and their processing services nowhere else classified 356 Group 99839 Other professional, technical and business services 357 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 9984 31 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 9984 32 On-line audio content 382 9984 33 On-line video content 383 9984 34 Software downloads 384 9984 39 Other on-line contents nowhere else classified 385 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract staffing services 405 9985 14 Temporary staffing services 406 9985 15 Long-term staffing (pay rolling) services 407 9985 16 Temporary staffing-to-permanent placement services 408 9985 17 Co-employment staffing services 409 9985 19 Other employment and labour supply services nowhere else classified 410 Group 99852 Investigation and security services 411 9985 21 Investigation services 412 9985 22 Security consulting services 413 9985 23 Security systems services 414 9985 24 Armoured car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Tourism promotion and visitor information services 443 9985 59 Other travel arrangement an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forestry and fishing 462 Group 99862 Support services to mining 463 9986 21 Support services to oil and gas extraction 464 9986 22 Support services to other mining nowhere else classified 465 Group 99863 Support services to electricity, gas and water distribution 466 9986 31 Support services to electricity transmission and distribution 467 9986 32 Support services to gas distribution 468 9986 33 Support services to water distribution 469 9986 34 Support services to distribution services of steam, hot water and air-conditioning supply 470 Heading 9987 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 service industry machinery and equipment 493 9987 33 Installation services of office and accounting machinery and computers 494 9987 34 Installation services of radio, television and communications equipment and apparatus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices 513 Group 99883 Wood and paper manufacturing services 514 9988 31 Wood and wood product manufacturing services 515 9988 32 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services 517 9988 41 Coke and refined petroleum product manufacturing services 518 9988 42 Chemical product manufacturing services 519 9988 43 Pharmaceutical product manufacturing services 520 Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service 521 9988 51 Rubber a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 classified 546 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services 547 Group 99891 Publishing, printing and reproduction services 548 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... health care, cultural and other social services, excluding social security service 564 9991 13 Public administrative services related to the more efficient operation of business 565 9991 19 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 9991 21 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 568 9991 22 Services related to foreign economic aid 569 9991 23 Services related to foreign military aid 570 9991 24 Military defence services 571 9991 25 Civil defence servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary education services, technical and vocational 589 Group 99924 Higher education services 590 9992 41 Higher education services, general 591 9992 42 Higher education services, technical 592 9992 43 Higher education services, vocational 593 9992 49 Other higher education services 594 Group 99925 Specialised education services 595 9992 59 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 9992 91 Cultural education services 598 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accommodation 617 9993 31 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse 618 9993 32 Other social services with accommodation for children 619 9993 33 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 620 9993 34 Other social services with accommodation for adults 621 Group 99934 Social services without accommodation for the elderly and disabled 622 9993 41 Vocational rehabilitation services 623 9993 49 Other social services without accommodation for the elderly and disabled nowhere else classified 624 Group 99935 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 services 645 9994 43 Building remediation services 646 9994 49 Other remediation services nowhere else classified 647 Group 99945 Sanitation and similar services 648 9994 51 Sweeping and snow removal services 649 9994 59 Other sanitation services nowhere else classified 650 Group 99949 Others 651 9994 90 Other environmental protection ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 670 9996 11 Sound recording services 671 9996 12 Motion picture, videotape, television and radio programme production services 672 9996 13 Audiovisual post-production services 673 9996 14 Motion picture, videotape and television programme distribution services 674 9996 15 Motion picture projection services 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 9996 21 Performing arts event promotion and organisation services 677 9996 22 Performing arts event production and presentation services 678 9996 23 Performing arts facilit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 machine services 698 9996 94 Lottery services 699 9996 99 Other recreation and amusement services nowhere else classified 700 Heading 9997 Other services 701 Group 99971 Washing, cleaning and dyeing services 702 9997 11 Coin-operated laundry services 703 9997 12 Dry-cleaning services (including fur product cleaning services) 704 9997 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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