TMI BlogRegarding Rate Of Tax on Different ServicesX X X X Extracts X X X X X X X X Extracts X X X X ..... r, 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 (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. (Please refer to paragraph 2 of this notification for valuation of this service) 9 - (ii) composite supply of works contract as defined in clause 119 of section 2 of Uttarakhand Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt 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 other manner whatsoever in outdoor cater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 communication with a central control office and is enabled for tracking using Global Positioning System ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ousehold 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 [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 with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation no. (iv)] (ii) 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 Uttarakhand 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 [Please refer to Explanation no. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 State tax as applicable 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 - 21 Heading 9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 2.5 - (ii) Other professional, technical and business services other than (i) above. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 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,- (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. 2.5 - (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (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 amount charged f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, 2017. Enclosed : Annexure of Scheme of Classification of Services. (Radha Raturi) Principal Secretary Annexure: Scheme of Classification of Services Sr. 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 buildings 5 995411 Construction services of single dwelling or multi dwelling or multistoried residential buildings 6 995412 Construction services of other res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 19 995427 General construction services of outdoor sport and recreation facilities 20 995428 General construction services of other civil engineering works nowhere else classified 21 995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 22 Group 99543 Site preparation services 23 995431 Demolition services 24 995432 Site formation and clearance services including preparation services to make sites ready fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices 41 995456 Masonry services 42 995457 Scaffolding services 43 995458 Other special trade construction services nowhere else classified 44 995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above 45 Group 99546 Installation services 46 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 995462 Water plumbing and drain laying services 48 995463 Heating, ventilation and air conditioning equipment installation services 49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services provided for a fee or commission or on contract basis on wholesale trade 68 Heading 9962 Services in retail trade 69 Group 99621 70 996211 Services provided for a fee or commission or on contract basis on retail trade 71 Heading 9963 Accommodation, food and beverage services 72 Group 99631 Accommodation services 73 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 996312 Camp site services 75 996313 Recreational and vacation camp services 76 Group 99632 Other accommodation s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 96411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 996412 Taxi services including radio taxi and other similar services 93 996413 Non-scheduled local bus and coach charter services 94 996414 Other land transportation services of passengers 95 996415 Local water transport services of passengers by ferries, cruises and the like 96 996416 Sightseeing transportation services by rail, land, water and air 97 996419 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distance transport services of passengers 99 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... classified 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 996531 Air transport services of letters and parcels and other goods 118 996532 Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 138 Group 99674 Supporting services for road transport 139 996741 Bus station services 140 996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services 141 996743 Parking lot services 142 996744 Towing services for commercial and private vehicles 143 996749 Other supporting services for road transport nowhere else classified 144 Group 99675 Supporting services for water transport (coastal, transoceanic and inland waterways) 145 996751 Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light house ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services 170 Group 99692 Water distribution and other services 171 996921 Water distribution services 172 996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173 996929 Other similar services 174 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 997139 Other non-life insurance services (excluding reinsurance services) 193 Group 99714 Reinsurance services 194 997141 Life reinsurance services 195 997142 Accident and health reinsurance services 196 997143 Motor vehicle reinsurance services 197 997144 Marine, aviation and other transport reinsurance services 198 997145 Freight reinsurance services 199 997146 Other property reinsurance services 200 997149 Other non-life reinsurance services 201 Group 99715 Services auxiliary to financial services (other than to insurance and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d funds and similar financial entities 220 Heading 9972 Real estate services 221 Group 99721 Real estate services involving owned or leased property 222 997211 Rental or leasing services involving own or leased residential property 223 997212 Rental or leasing services involving own or leased non-residential property 224 997213 Trade services of buildings 225 997214 Trade services of time-share properties 226 997215 Trade services of vacant and subdivided land 227 Group 99722 Real estate services on a fee or commission basis or on contract basis 228 997221 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 243 997322 Leasing or rental services concerning video tapes and disks (home entertainment equipment ) 244 997323 Leasing or rental services concerning furniture and other household appliances 245 997324 Leasing or rental services concerning pleasure and leisure equipment 246 997325 Leasing or rental services concerning household linen 247 997326 Leasing or rental services concerning textiles, clothing and footwear 248 997327 Leasing or rental services concerning do-it-yourself machinery and equipment 249 997329 Leasing or rental services concerning other goods 250 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ineering and technology 265 998113 Research and experimental development services in medical sciences and pharmacy 266 998114 Research and experimental development services in agricultural sciences 267 Group 99812 Research and experimental development services in social sciences and humanities 268 998121 Research and experimental development services in social sciences 269 998122 Research and experimental development services in humanities 270 Group 99813 Interdisciplinary research services 271 998130 Interdisciplinary research and experimental development services 272 Group 99814 Research and development originals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where else classified 291 Group 99823 Tax consultancy and preparation services 292 998231 Corporate tax consulting and preparation services 293 998232 Individual tax preparation and planning services 294 Group 99824 Insolvency and receivership services 295 998240 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 998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain manag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 317 998333 Engineering services for industrial and manufacturing projects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 320 998336 Engineering services for telecommunications and broadcasting projects 321 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 322 998338 Engineering services for other projects nowhere else classified 323 998339 Project management services for construction projects 324 Group 99834 Scientific and other technical services 325 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998366 Sale of other advertising space or time (except on commission) 345 Group 99837 Market research and public opinion polling services 346 998371 Market research services 347 998372 Public opinion polling services 348 Group 99838 Photography and videography and their processing services 349 998381 Portrait photography services 350 998382 Advertising and related photography services 351 998383 Event photography and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998419 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 998431 On-line text based information such as online books, newspapers, periodicals, director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 401 Group 99851 Employment services including personnel search, referral service and labour supply service 402 998511 Executive or retained personnel search services 403 998512 Permanent placement services, other than executive search services 404 998513 Contract staffing services 405 998514 Temporary staffing services 406 998515 Long-term staffing (pay rolling) services 407 998516 Temporary staffing-to-permanent placement services 408 998517 Co-employment staffing services 409 998519 Other employment and labour supply services nowhere else classified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operator and related services 436 998551 Reservation services for transportation 437 998552 Reservation services for accommodation, cruises and package tours 438 998553 Reservation services for convention centres, congress centres and exhibition halls 439 998554 Reservation services for event tickets, cinema halls, en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forestry and logging 460 998615 Support services to fishing 461 998619 Other support services to agriculture, hunting, forestry and fishing 462 Group 99862 Support services to mining 463 998621 Support services to oil and gas extraction 464 998622 Support services to other mining nowhere else classified 465 Group 99863 Support services to electricity, gas and water distribution 466 998631 Support services to electricity transmission and distribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Repair services of furniture 486 998725 Repair services of bicycles 487 998726 Maintenance and repair services of musical instruments 488 998727 Repair services for photographic equipment and cameras 489 998729 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 998731 Installation services of fabricated metal products, except machinery and equipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Group 99882 Textile, wearing apparel and leather manufacturing services 510 998821 Textile manufacturing services 511 998822 Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product manufacturing services 515 998832 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services 517 998841 Coke and refined petroleum product manufacturing services 518 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998881 Motor vehicle and trailer manufacturing services 536 998882 Other transport equipment manufacturing services 537 Group 99889 Other manufacturing services 538 998891 Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing services 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 Medical and dental instrument and supply manufacturing services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 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 999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 564 999113 Public administrative services related to the more efficient operation of business 565 999119 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 999121 Public administrative services related to External Affairs, Diplomatic a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Primary education services 585 999220 Primary education services 586 Group 99923 Secondary Education Services 587 999231 Secondary education services, general 588 999232 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 999241 Higher education services, general 591 999242 Higher education services, technical 592 999243 Higher education services, vocational 593 999249 Other higher education services 594 Group 99925 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esidential 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 Group 99933 Other social services with accommodation 617 999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse 618 999332 Other social services with accommodation for children 619 999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 620 999334 Other social services with accommodation for adults 621 Group 99934 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 999441 Site remediation and clean-up services 644 999442 Containment, control and monitoring services and other site remediation services 645 999443 Building remediation services 646 999449 Other remediation services nowhere else classified 647 Group 99945 Sanitation and similar services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 667 999599 Services provided by other membership organisations nowhere else classified 668 Heading 9996 Recreational, cultural and sporting services 669 Group 99961 Audiovisual and related services 670 999611 Sound recording services 671 999612 Motion picture, videotape, television and radio programme production services 672 999613 Audiovisual post-production services 673 999614 Motion picture, videotape and television programme distribution services 674 999615 Motion picture projection services 675 Group 99962 Performing arts and other live entertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices 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 services 695 999691 Amusement park and similar attraction services 696 999692 Gambling and betting services including similar online services 697 999693 Coin-operated amusement machine services 698 999694 Lottery services 699 999699 Other recreation and amusement services nowhere else classified 700 Heading 9997 Other services 701 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Domestic services 724 Group 99980 Domestic services 725 999800 Domestic services both part time and full time 726 Heading 9999 Services provided by extraterritorial organisations and bodies 727 Group 99990 Services provided by extraterritorial organisations and bodies 728 999900 Services provided by extraterritorial organisations and bodies - Notification Tax Management India - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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