GST Rate on Services

 

RATE OF GST ON SERVICES

RATE OF GST ON SERVICES

 

LIST OF SERVICES AT NIL RATE

 

S.

No.

Descrip­tion of Ser­vices Rate
1 Ser­vices by an enti­ty reg­is­tered under sec­tion 12AA of the Income-tax Act, 1961 (43 of 1961) by way of char­i­ta­ble activ­i­ties. Nil
2 Ser­vices by way of trans­fer of a going con­cern, as a whole or an inde­pen­dent part there­of. Nil
3 Pure ser­vices (exclud­ing works con­tract ser­vice or oth­er com­pos­ite sup­plies involv­ing sup­ply of any goods) pro­vid­ed to the Cen­tral Gov­ern­ment, State Gov­ern­ment or Union ter­ri­to­ry or local author­i­ty or a Gov­ern­men­tal author­i­ty by way of any activ­i­ty in rela­tion to any func­tion entrust­ed to a Pan­chay­at under arti­cle 243G of the Con­sti­tu­tion or in rela­tion to any func­tion entrust­ed to a Munic­i­pal­i­ty under arti­cle 243W of the Con­sti­tu­tion. Nil
4 Ser­vices by Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry, local author­i­ty or gov­ern­men­tal author­i­ty by way of any activ­i­ty in rela­tion to any func­tion entrust­ed to a munic­i­pal­i­ty under arti­cle 243 W of the Con­sti­tu­tion. Nil
5 Ser­vices by a gov­ern­men­tal author­i­ty by way of any activ­i­ty in rela­tion to any func­tion entrust­ed to a Pan­chay­at under arti­cle 243G of the Con­sti­tu­tion. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
6 Ser­vices by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty exclud­ing the fol­low­ing ser­vices—

(a)  ser­vices by the Depart­ment of Posts by way of speed post, express par­cel post, life insur­ance, and agency ser­vices pro­vid­ed to a per­son oth­er than the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry;

(b)  ser­vices in rela­tion to an air­craft or a ves­sel, inside or out­side the precincts of a port or an air­port;

©  trans­port of goods or pas­sen­gers; or

(d)  any ser­vice, oth­er than ser­vices cov­ered under entries (a) to © above, pro­vid­ed to busi­ness enti­ties.

Nil
7 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty to a busi­ness enti­ty with an aggre­gate turnover of up to twen­ty lakh rupees (ten lakh rupees in case of a spe­cial cat­e­go­ry state) in the pre­ced­ing finan­cial year.

Expla­na­tion.- For the pur­pos­es of this entry, it is here­by clar­i­fied that the pro­vi­sions of this entry shall not be applic­a­ble to-

(a)  ser­vices-

(i)  by the Depart­ment of Posts by way of speed post, express par­cel post, life insur­ance, and agency ser­vices pro­vid­ed to a per­son oth­er than the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry;

(ii)  in rela­tion to an air­craft or a ves­sel, inside or out­side the precincts of a port or an air­port;

(iii)  of trans­port of goods or pas­sen­gers; and

(b)  ser­vices by way of rent­ing of immov­able prop­er­ty.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
8 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty to anoth­er Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty:

Pro­vid­ed that noth­ing con­tained in this entry shall apply to ser­vices-

(i)  by the Depart­ment of Posts by way of speed post, express par­cel post, life insur­ance, and agen- cy ser­vices pro­vid­ed to a per­son oth­er than the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry;

(ii)  in rela­tion to an air­craft or a ves­sel, inside or out­side the precincts of a port or an air­port;

(iii)  of trans­port of goods or pas­sen­gers.

Nil
9 Ser­vices pro­vid­ed by Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or a local author­i­ty where the con­sid­er­a­tion for such ser­vices does not exceed five thou­sand rupees:

Pro­vid­ed that noth­ing con­tained in this entry shall apply to -

(i) ser­vices by the Depart­ment of Posts by way of speed post, express par­cel post, life insur­ance, and agency ser­vices pro­vid­ed to a per­son oth­er than the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry;

(ii)  ser­vices in rela­tion to an air­craft or a ves­sel, inside or out­side the precincts of a port or an air­port;

(iii)  trans­port of goods or pas­sen­gers:

Pro­vid­ed fur­ther that in case where con­tin­u­ous sup­ply of ser­vice, as defined in sub-sec­tion (33) of sec­tion 2 of the Cen­tral Goods and Ser­vices Tax Act, 2017, is pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or a local author­i­ty, the exemp­tion shall apply only where the con- sider­a­tion charged for such ser­vice does not exceed five thou­sand rupees in a finan­cial year.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
10 Ser­vices received from a provider of ser­vice locat­ed in a non- tax­able ter­ri­to­ry by –

(a)   the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry, a local author­i­ty, a gov­ern­men­tal author­i­ty or an indi­vid­ual in rela­tion to any pur­pose oth­er than com­merce, indus­try or any oth­er busi­ness or pro­fes­sion;

(b)  an enti­ty reg­is­tered under sec­tion 12AA of the Income-tax Act, 1961 (43 of 1961) for the pur­pos­es of pro­vid­ing char­i­ta­ble activ­i­ties; or

©    a per­son locat­ed in a non-tax­able ter­ri­to­ry:

 

Pro­vid­ed that the exemp­tion shall not apply to –

(i)  online infor­ma­tion and data­base access or retrieval ser­vices received by per­sons spec­i­fied in entry

(a)  or entry (b); or

(ii)services by way of trans­porta­tion of goods by a ves­sel from a place out­side India up to the cus- toms sta­tion of clear­ance in India received by per­sons spec­i­fied in the entry.

Nil
11 Ser­vices pro­vid­ed by way of pure labour con­tracts of con­struc­tion, erec­tion, com­mis­sion­ing, instal- lation, com­ple­tion, fit­ting out, repair, main­te­nance, ren­o­va­tion, or alter­ation of a civ­il struc­ture or any oth­er orig­i­nal works per­tain­ing to the ben­e­fi­cia­ry-led indi­vid­ual house con­struc­tion or enhance­ment under the Hous­ing for All (Urban) Mis­sion or Prad­han Mantri Awas Yojana. Nil
12 Ser­vices by way of pure labour con­tracts of con­struc­tion, erec­tion, com­mis­sion­ing, or instal­la­tion of orig­i­nal works per­tain­ing to a sin­gle res­i­den­tial unit oth­er­wise than as a part of a res­i­den­tial com­plex. Nil
13 Ser­vices by way of rent­ing of res­i­den­tial dwelling for use as res­i­dence. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
14 Ser­vices by a per­son by way of-

(a) con­duct of any reli­gious cer­e­mo­ny;

(b) rent­ing of precincts of a reli­gious place meant for gen­er­al pub­lic, owned or man­aged by an enti­ty reg­is­tered as a char­i­ta­ble or reli­gious trust under sec­tion 12AA of the Income-tax Act, 1961 (here- inafter referred to as the Income-tax Act) or a trust or an insti­tu­tion reg­is­tered under sub clause (v) of clause (23C) of sec­tion 10 of the Income-tax Act or a body or an author­i­ty cov­ered under clause (23BBA) of sec­tion 10 of the said Income-tax Act:

 

Pro­vid­ed that noth­ing con­tained in entry (b) of this exemp­tion shall apply to,-

(i)  rent­ing of rooms where charges are one thou­sand rupees or more per day;

(ii) rent­ing of premis­es, com­mu­ni­ty halls, kalyan­man­da­pam or open area, and the like where charges are ten thou­sand rupees or more per day;

(iii)  rent­ing of shops or oth­er spaces for busi­ness or com­merce where charges are ten thou­sand rupees or more per month.

Nil
15 Ser­vices by a hotel, inn, guest house, club or camp­site, by what­ev­er name called, for res­i­den­tial or lodg­ing pur­pos­es, hav­ing declared tar­iff of a unit of accom­mo­da­tion below one thou­sand rupees per day or equiv­a­lent. Nil
16 Trans­port of pas­sen­gers, with or with­out accom­pa­nied belong­ings, by –

(a)   air, embark­ing from or ter­mi­nat­ing in an air­port locat­ed in the state of Arunachal Pradesh, Assam, Manipur, Megha­laya, Mizo­ram, Naga­land, Sikkim, or Tripu­ra or at Bag­do­gra locat­ed in West Ben- gal;

(b)   non-air­con­di­tioned con­tract car­riage oth­er than radio taxi, for trans­porta­tion of pas­sen­gers, ex- clud­ing tourism, con­duct­ed tour, char­ter or hire; or

©    stage car­riage oth­er than air-con­di­tioned stage car­riage.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
17 Ser­vices pro­vid­ed to the Cen­tral Gov­ern­ment, by way of trans­port of pas­sen­gers with or with­out accom­pa­nied belong­ings, by air, embark­ing from or ter­mi­nat­ing at a region­al con­nec­tiv­i­ty scheme air­port, against con­sid­er­a­tion in the form of via­bil­i­ty gap fund­ing:

Pro­vid­ed that noth­ing con­tained in this entry shall apply on or after the expiry of a peri­od of one year from the date of com­mence­ment of oper­a­tions of the region­al con­nec­tiv­i­ty scheme air­port as noti­fied by the Min­istry of Civ­il Avi­a­tion.

Nil
18 Ser­vice of trans­porta­tion of pas­sen­gers, with or with­out accom­pa­nied belong­ings, by—

(a) rail­ways in a class oth­er than—

(i)   first class; or

(ii)   an air-con­di­tioned coach;

(b)  metro, mono­rail or tramway;

©  inland water­ways;

(d)public trans­port, oth­er than pre­dom­i­nant­ly for tourism pur­pose, in a ves­sel between places locat­ed in India; and

(e)  metered cabs or auto rick­shaws (includ­ing e-rick­shaws).

Nil
19 Ser­vices by way of trans­porta­tion of goods-

(a)  by road except the ser­vices of—

(i)  a goods trans­porta­tion agency;

(ii)  a couri­er agency;

(b)  by inland water­ways.

Nil
20 Ser­vices by way of trans­porta­tion of goods by an air­craft from a place out­side India upto the cus­toms sta­tion of clear­ance in India. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
21 Ser­vices by way of trans­porta­tion by rail or a ves­sel from one place in India to anoth­er of the fol­low­ing goods:

(a) relief mate­ri­als meant for vic­tims of nat­ur­al or man-made dis­as­ters, calami­ties, acci­dents or mis- hap;

(b)  defence or mil­i­tary equip­ments;

©  news­pa­per or mag­a­zines reg­is­tered with the Reg­is­trar of News­pa­pers;

(d)  rail­way equip­ments or mate­ri­als;

(e)  agri­cul­tur­al pro­duce;

(f) milk, salt and food grain includ­ing flours, puls­es and rice; and

(g)  organ­ic manure.

Nil
22 Ser­vices pro­vid­ed by a goods trans­port agency, by way of trans­port in a goods car­riage of -

(a) agri­cul­tur­al pro­duce;

(b) goods, where con­sid­er­a­tion charged for the trans­porta­tion of goods on a con­sign­ment trans­port­ed in a sin­gle car­riage does not exceed one thou­sand five hun­dred rupees;

© goods, where con­sid­er­a­tion charged for trans­porta­tion of all such goods for a sin­gle con­signee does not exceed rupees sev­en hun­dred and fifty;

(d)  milk, salt and food grain includ­ing flour, puls­es and rice;

(e)  organ­ic manure;

(f) news­pa­per or mag­a­zines reg­is­tered with the Reg­is­trar of News­pa­pers;

(g) relief mate­ri­als meant for vic­tims of nat­ur­al or man-made dis­as­ters, calami­ties, acci­dents or mis- hap; or

(h)  defence or mil­i­tary equip­ments.

Nil
23 Ser­vices by way of giv­ing on hire –

(a)  to a state trans­port under­tak­ing, a motor vehi­cle meant to car­ry more than twelve pas­sen­gers; or

(b)  to a goods trans­port agency, a means of trans­porta­tion of goods.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
24 Ser­vice by way of access to a road or a bridge on pay­ment of toll charges. Nil
25 Ser­vices by way of load­ing, unload­ing, pack­ing, stor­age or ware­hous­ing of rice. Nil
26 Trans­mis­sion or dis­tri­b­u­tion of elec­tric­i­ty by an elec­tric­i­ty trans­mis­sion or dis­tri­b­u­tion util­i­ty. Nil
27 Ser­vices by the Reserve Bank of India. Nil
28 Ser­vices by way of:

(a) extend­ing deposits, loans or advances in so far as the con­sid­er­a­tion is rep­re­sent­ed by way of inter­est or dis­count (oth­er than inter­est involved in cred­it card ser­vices);

(b) inter se sale or pur­chase of for­eign cur­ren­cy amongst banks or autho­rised deal­ers of for­eign ex- change or amongst banks and such deal­ers.

Nil
29 Ser­vices of life insur­ance busi­ness pro­vid­ed by way of annu­ity under the Nation­al Pen­sion Sys­tem reg­u­lat­ed by the Pen­sion Fund Reg­u­la­to­ry and Devel­op­ment Author­i­ty of India under the Pen­sion Fund Reg­u­la­to­ry and Devel­op­ment Author­i­ty Act, 2013 (23 of 2013). Nil
30 Ser­vices of life insur­ance busi­ness pro­vid­ed or agreed to be pro­vid­ed by the Army, Naval and Air Force Group Insur­ance Funds to mem­bers of the Army, Navy and Air Force, respec­tive­ly, under the Group Insur­ance Schemes of the Cen­tral Gov­ern­ment. Nil
31 Ser­vices by the Employ­ees’ State Insur­ance Cor­po­ra­tion to per­sons gov­erned under the Employ­ees’ State Insur­ance Act, 1948 (34 of 1948). Nil
32 Ser­vices pro­vid­ed by the Employ­ees Prov­i­dent Fund Organ­i­sa­tion to the per­sons gov­erned under the Employ­ees Prov­i­dent Funds and the Mis­cel­la­neous Pro­vi­sions Act, 1952 (19 of 1952). Nil
33 Ser­vices pro­vid­ed by the Insur­ance Reg­u­la­to­ry and the Devel­op­ment Author­i­ty of India to insur­ers under the Insur­ance Reg­u­la­to­ry and the Devel­op­ment Author­i­ty of India Act, 1999 (41 of 1999). Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
34 Ser­vices pro­vid­ed by the Secu­ri­ties and Exchange Board of India set up under the Secu­ri­ties and Ex- change Board of India Act, 1992 (15 of 1992) by way of pro­tect­ing the inter­ests of investors in securi- ties and to pro­mote the devel­op­ment of, and to reg­u­late, the secu­ri­ties mar­ket. Nil
35 Ser­vices by an acquir­ing bank, to any per­son in rela­tion to set­tle­ment of an amount upto two thou- sand rupees in a sin­gle trans­ac­tion trans­act­ed through cred­it card, deb­it card, charge card or oth­er pay­ment card ser­vice.

Expla­na­tion.— For the pur­pos­es of this entry, “acquir­ing bank” means any bank­ing com­pa­ny, finan- cial insti­tu­tion includ­ing non-bank­ing finan­cial com­pa­ny or any oth­er per­son, who makes the pay­ment to any per­son who accepts such card.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
36 Ser­vices of gen­er­al insur­ance busi­ness pro­vid­ed under fol­low­ing schemes –

(a) Hut Insur­ance Scheme;

(b) Cat­tle Insur­ance under Swar­na­jayn­ti Gram Swaroz­gar Yoj­na (ear­li­er known as Inte­grat­ed Rur­al Devel­op­ment Pro­gramme);

©  Scheme for Insur­ance of Trib­als;

(d)  Jana­ta Per­son­al Acci­dent Pol­i­cy and Gramin Acci­dent Pol­i­cy;

(e)  Group Per­son­al Acci­dent Pol­i­cy for Self-Employed Women;

(f) Agri­cul­tur­al Pumpset and Failed Well Insur­ance;

(g)  pre­mia col­lect­ed on export cred­it insur­ance;

(h) Weath­er Based Crop Insur­ance Scheme or the Mod­i­fied Nation­al Agri­cul­tur­al Insur­ance Scheme, approved by the Gov­ern­ment of India and imple­ment­ed by the Min­istry of Agri­cul­ture;

(i)  Jan Aro­gya Bima Pol­i­cy;

(j)  Nation­al Agri­cul­tur­al Insur­ance Scheme (Rashtriya Krishi Bima Yojana);

(k)  Pilot Scheme on Seed Crop Insur­ance;

(l)  Cen­tral Sec­tor Scheme on Cat­tle Insur­ance;

(m)  Uni­ver­sal Health Insur­ance Scheme;

(n)  Rashtriya Swasthya Bima Yojana;

(o)  Coconut Palm Insur­ance Scheme;

℗  Prad­han Mantri Surak­sha BimaY­o­j­na;

(q) Nira­maya Health Insur­ance Scheme imple­ment­ed by the Trust con­sti­tut­ed under the pro­vi­sions of the Nation­al Trust for the Wel­fare of Per­sons with Autism, Cere­bral Pal­sy, Men­tal Retar­da­tion and Mul­ti­ple Dis­abil­i­ties Act, 1999 (44 of 1999).

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
37 Ser­vices of life insur­ance busi­ness pro­vid­ed under fol­low­ing schemes-

(a)   Janashree Bima Yojana;

(b)   Aam Aad­mi Bima Yojana;

©   Life micro-insur­ance prod­uct as approved by the Insur­ance Reg­u­la­to­ry and Devel­op­ment Author­i­ty, hav­ing max­i­mum amount of cov­er of fifty thou­sand rupees;

(d)    Var­ishtha Pen­sion BimaY­o­jana;

(e)    Prad­han Mantri Jee­van JyotiBi­maY­o­jana;

(f)   Prad­han Mantri Jan DhanYo­gana;

(g)    Prad­han Mantri Vaya Van­dan Yojana.

Nil
38 Ser­vices by way of col­lec­tion of con­tri­bu­tion under the Atal Pen­sion Yojana. Nil
39 Ser­vices by way of col­lec­tion of con­tri­bu­tion under any pen­sion scheme of the State Gov­ern­ments. Nil
40 Ser­vices by the fol­low­ing per­sons in respec­tive capac­i­ties –

(a) busi­ness facil­i­ta­tor or a busi­ness cor­re­spon­dent to a bank­ing com­pa­ny with respect to accounts in its rur­al area branch;

(b) any per­son as an inter­me­di­ary to a busi­ness facil­i­ta­tor or a busi­ness cor­re­spon­dent with respect to ser­vices men­tioned in entry (a); or

©  busi­ness facil­i­ta­tor or a busi­ness cor­re­spon­dent to an insur­ance com­pa­ny in a rur­al area.

Nil
41 Ser­vices pro­vid­ed to the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry under any insur­ance scheme for which total pre­mi­um is paid by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry. Nil
42 Ser­vices received by the Reserve Bank of India, from out­side India in rela­tion to man­age­ment of for­eign exchange reserves. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
43 One time upfront amount (called as pre­mi­um, sala­mi, cost, price, devel­op­ment charges or by any oth­er name) levi­able in respect of the ser­vice, by way of grant­i­ng long term (thir­ty years, or more) lease of indus­tri­al plots, pro­vid­ed by the State Gov­ern­ment Indus­tri­al Devel­op­ment Cor­po­ra­tions or Under­tak­ings to indus­tri­al units. Nil
44 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty by way of allow­ing a busi­ness enti­ty to oper­ate as a tele­com ser­vice provider or use radio fre­quen­cy spec­trum dur­ing the peri­od pri­or to the 1st April, 2016, on pay­ment of licence fee or spec­trum user charges, as the case may be. Nil
45 Ser­vices of leas­ing of assets (rolling stock assets includ­ing wag­ons, coach­es, locos) by the Indi­an Rail­ways Finance Cor­po­ra­tion to Indi­an Rail­ways. Nil
46 Ser­vices pro­vid­ed by an incu­ba­tee up to a total turnover of fifty lakh rupees in a finan­cial year sub­ject to the fol­low­ing con­di­tions, name­ly:-

(a)  the total turnover had not exceed­ed fifty lakh rupees dur­ing the pre­ced­ing finan­cial year; and

(b)  a peri­od of three years has not elapsed from the date of enter­ing into an agree­ment as an incu- bate.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
47 Ser­vices pro­vid­ed by-

(a) an arbi­tral tri­bunal to –

(i)  any per­son oth­er than a busi­ness enti­ty; or

(ii)  a busi­ness enti­ty with an aggre­gate turnover up to twen­ty lakh rupees (ten lakh rupees in the case of spe­cial cat­e­go­ry states) in the pre­ced­ing finan­cial year;

(b) a part­ner­ship firm of advo­cates or an indi­vid­ual as an advo­cate oth­er than a senior advo­cate, by way of legal ser­vices to-

(i)  an advo­cate or part­ner­ship firm of advo­cates pro­vid­ing legal ser­vices;

(ii)  any per­son oth­er than a busi­ness enti­ty; or

(iii)a busi­ness enti­ty with an aggre­gate turnover up to twen­ty lakh rupees (ten lakh rupees in the- case of spe­cial cat­e­go­ry states) in the pre­ced­ing finan­cial year;

©  a senior advo­cate by way of legal ser­vices to-

(i)  any per­son oth­er than a busi­ness enti­ty; or

(ii) a busi­ness enti­ty with an aggre­gate turnover up to twen­ty lakh rupees (ten lakh rupees in the case of spe­cial cat­e­go­ry states) in the pre­ced­ing finan­cial year.

Nil
48 Ser­vices by a vet­eri­nary clin­ic in rela­tion to health care of ani­mals or birds. Nil
49 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty by way of- tt

(a) reg­is­tra­tion required under any law for the time being in force;

(b) test­ing, cal­i­bra­tion, safe­ty check or cer­ti­fi­ca­tion relat­ing to pro­tec­tion or safe­ty of work­ers, con­sum- ers or pub­lic at large, includ­ing fire license, required under any law for the time being in force.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
50 Tax­able ser­vices, pro­vid­ed or to be pro­vid­ed, by a Tech­nol­o­gy Busi­ness Incu­ba­tor or a Sci­ence and Tech­nol­o­gy Entre­pre­neur­ship Park recog­nised by the Nation­al Sci­ence and Tech­nol­o­gy Entre­pre- neur­ship Devel­op­ment Board of the Depart­ment of Sci­ence and Tech­nol­o­gy, Gov­ern­ment of India or bio-incu­ba­tors recog­nised by the Biotech­nol­o­gy Indus­try Research Assis­tance Coun­cil, under the Depart­ment of Biotech­nol­o­gy, Gov­ern­ment of India. Nil
51 Ser­vices by way of col­lect­ing or pro­vid­ing news by an inde­pen­dent jour­nal­ist, Press Trust of India or Unit­ed News of India. Nil
52 Ser­vices of pub­lic libraries by way of lend­ing of books, pub­li­ca­tions or any oth­er knowl­edge-enhanc- ing con­tent or mate­r­i­al. Nil
53 Ser­vices pro­vid­ed by the Goods and Ser­vices Tax Net­work to the Cen­tral Gov­ern­ment or State Gov- ern­ments or Union ter­ri­to­ries for imple­men­ta­tion of Goods and Ser­vices Tax. Nil
54 Ser­vices pro­vid­ed by a tour oper­a­tor to a for­eign tourist in rela­tion to a tour con­duct­ed whol­ly out­side India. Nil
55 Ser­vices by an organ­is­er to any per­son in respect of a busi­ness exhi­bi­tion held out­side India. Nil
56 Ser­vices by way of spon­sor­ship of sport­ing events organ­ised -

(a)  by a nation­al sports fed­er­a­tion, or its affil­i­at­ed fed­er­a­tions, where the par­tic­i­pat­ing teams or indi- vid­u­als rep­re­sent any dis­trict, State, zone or Coun­try;

(b)  by Asso­ci­a­tion of Indi­an Uni­ver­si­ties, Inter-Uni­ver­si­ty Sports Board, School Games Fed­er­a­tion of India, All India Sports Coun­cil for the Deaf, Par­a­lympic Com­mit­tee of India or Spe­cial Olympics Bharat;

©   by the Cen­tral Civ­il Ser­vices Cul­tur­al and Sports Board;

(d)   as part of nation­al games, by the Indi­an Olympic Asso­ci­a­tion; or

(e)   under the Pan­chay­at Yuva Kree­da Aur Khel Abhiyaan Scheme.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
57 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 cul­ti­va- tion, har­vest­ing, thresh­ing, plant pro­tec­tion or test­ing;

(b)  sup­ply of farm labour;

© process­es car­ried out at an agri­cul­tur­al 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.

Nil
58 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
59 Ser­vices by way of slaugh­ter­ing of ani­mals. Nil
60 Ser­vices by way of pre-con­di­tion­ing, 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. Nil
61 Ser­vices pro­vid­ed by the Nation­al Cen­tre for Cold Chain Devel­op­ment under the Min­istry of Agri­cul­ture, Coop­er­a­tion and Farmer’s Wel­fare by way of cold chain knowl­edge dis­sem­i­na­tion. Nil
62 Ser­vices by a for­eign diplo­mat­ic mis­sion locat­ed in India. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
63 Ser­vices by a spec­i­fied organ­i­sa­tion in respect of a reli­gious pil­grim­age facil­i­tat­ed by the Min­istry of Exter­nal Affairs, the Gov­ern­ment of India, under bilat­er­al arrange­ment. Nil
64 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty by way of issuance of pass­port, visa, dri­ving licence, birth cer­tifi­cate or death cer­tifi­cate. Nil
65 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty by way of tol­er­at­ing non-per­for­mance of a con­tract for which con­sid­er­a­tion in the form of fines or liq­ui­dat- ed dam­ages is payable to the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author- ity under such con­tract. Nil
66 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty by way of assign­ment of right to use nat­ur­al resources to an indi­vid­ual farmer for 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. Nil
67 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty by way of assign­ment of right to use any nat­ur­al resource where such right to use was assigned by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry or local author­i­ty before the 1st April, 2016: Pro­vid­ed that the exemp­tion shall apply only to tax payable on one time charge payable, in full upfront or in install­ments, for assign­ment of right to use such nat­ur­al resource. Nil
68 Ser­vices pro­vid­ed by the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry by way of deput­ing offi­cers after office hours or on hol­i­days for inspec­tion or con­tain­er stuff­ing or such oth­er duties in rela­tion to import export car­go on pay­ment of Mer­chant Over­time charges. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
69 Ser­vices pro­vid­ed -

(a)  by an edu­ca­tion­al insti­tu­tion to its stu­dents, fac­ul­ty and staff;

(b)  to an edu­ca­tion­al insti­tu­tion, by way of,-

(i)  trans­porta­tion of stu­dents, fac­ul­ty and staff;

(ii) cater­ing, includ­ing any mid-day meals scheme spon­sored by the Cen­tral Gov­ern­ment, State Gov­ern­ment or Union ter­ri­to­ry;

(iii)  secu­ri­ty or clean­ing or house-keep­ing ser­vices per­formed in such edu­ca­tion­al insti­tu­tion;

(iv)  ser­vices relat­ing to admis­sion to, or con­duct of exam­i­na­tion by, such insti­tu­tion; upto high­er sec­ondary:

Pro­vid­ed that noth­ing con­tained in entry (b) shall apply to an edu­ca­tion­al insti­tu­tion oth­er than an insti­tu­tion pro­vid­ing ser­vices by way of pre-school edu­ca­tion and edu­ca­tion up to high­er sec­ondary school or equiv­a­lent.

Nil
70 Ser­vices pro­vid­ed by the Indi­an Insti­tutes of Man­age­ment, as per the guide­lines of the Cen­tral Gov- ern­ment, to their stu­dents, by way of the fol­low­ing edu­ca­tion­al pro­grammes, except Exec­u­tive Dev­el- opment Pro­gramme: -

(a)         two year full time Post Grad­u­ate Pro­grammes in Man­age­ment for the Post Grad­u­ate Diplo­ma in Man­age­ment, to which admis­sions are made on the basis of Com­mon Admis­sion Test (CAT) con- duct­ed by the Indi­an Insti­tute of Man­age­ment;

(b)          fel­low pro­gramme in Man­age­ment;

©          five year inte­grat­ed pro­gramme in Man­age­ment.

Nil
71 Ser­vices pro­vid­ed to a recog­nised sports body by-

(a)   an indi­vid­ual as a play­er, ref­er­ee, umpire, coach or team man­ag­er for par­tic­i­pa­tion in a sport­ing event organ­ised by a rec­og­nized sports body;

(b)    anoth­er recog­nised sports body.

Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
72 Any ser­vices pro­vid­ed by, _

(a) the Nation­al Skill Devel­op­ment Cor­po­ra­tion set up by the Gov­ern­ment of India;

(b)  a Sec­tor Skill Coun­cil approved by the Nation­al Skill Devel­op­ment Cor­po­ra­tion;

© an assess­ment agency approved by the Sec­tor Skill Coun­cil or the Nation­al Skill Devel­op­ment Cor­po­ra­tion;

(d) a train­ing part­ner approved by the Nation­al Skill Devel­op­ment Cor­po­ra­tion or the Sec­tor Skill Coun­cil, in rela­tion to-

(i)  the Nation­al Skill Devel­op­ment Pro­gramme imple­ment­ed by the Nation­al Skill Devel­op­ment Cor­po­ra­tion; or

(ii)  a voca­tion­al skill devel­op­ment course under the Nation­al Skill Cer­ti­fi­ca­tion and Mon­e­tary Re- ward Scheme; or

(iii)  any oth­er Scheme imple­ment­ed by the Nation­al Skill Devel­op­ment Cor­po­ra­tion.

Nil
73 Ser­vices of assess­ing bod­ies empan­elled cen­tral­ly by the Direc­torate Gen­er­al of Train­ing, Min­istry of Skill Devel­op­ment and Entre­pre­neur­ship by way of assess­ments under the Skill Devel­op­ment Ini­tia- tive Scheme. Nil
74 Ser­vices pro­vid­ed by train­ing providers (Project imple­men­ta­tion agen­cies) under Deen Day­al Upad- hyaya Grameen Kaushalya Yojana imple­ment­ed by the Min­istry of Rur­al Devel­op­ment, Gov­ern­ment of India by way of offer­ing skill or voca­tion­al train­ing cours­es cer­ti­fied by the Nation­al Coun­cil for Voca­tion­al Train­ing. Nil
75 Ser­vices pro­vid­ed to the Cen­tral Gov­ern­ment, State Gov­ern­ment, Union ter­ri­to­ry admin­is­tra­tion under any train­ing pro­gramme for which total expen­di­ture is borne by the Cen­tral Gov­ern­ment, State Gov- ern­ment, Union ter­ri­to­ry admin­is­tra­tion. Nil
76 Ser­vices pro­vid­ed by the cord blood banks by way of preser­va­tion of stem cells or any oth­er ser­vice in rela­tion to such preser­va­tion. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
77 Ser­vices by way of-

(a) health care ser­vices by a clin­i­cal estab­lish­ment, an autho­rised med­ical prac­ti­tion­er or para­medics;

(b) ser­vices pro­vid­ed by way of trans­porta­tion of a patient in an ambu­lance, oth­er than those speci- fied in (a) above.

Nil
78 Ser­vices pro­vid­ed by oper­a­tors of the com­mon bio-med­ical waste treat­ment facil­i­ty to a clin­i­cal estab- lish­ment by way of treat­ment or dis­pos­al of bio-med­ical waste or the process­es inci­den­tal there­to. Nil
79 Ser­vices by way of pub­lic con­ve­niences such as pro­vi­sion of facil­i­ties of bath­room, wash­rooms, lava- tories, uri­nal or toi­lets. Nil
80 Ser­vice by an unin­cor­po­rat­ed body or a non- prof­it enti­ty reg­is­tered under any law for the time being in force, to its own mem­bers by way of reim­burse­ment of charges or share of con­tri­bu­tion –

(a) as a trade union;

(b) for the pro­vi­sion of car­ry­ing out any activ­i­ty which is exempt from the levy of Goods and ser­vice Tax; or

© up to an amount of five thou­sand rupees per month per mem­ber for sourc­ing of goods or ser­vices from a third per­son for the com­mon use of its mem­bers in a hous­ing soci­ety or a res­i­den­tial com- plex.

Nil
81 Ser­vices by an artist by way of a per­for­mance in folk or clas­si­cal art forms of-

(a)  music, or

(b)  dance, or

©  the­atre,

if the con­sid­er­a­tion charged for such per­for­mance is not more than one lakh and fifty thou­sand rupees:

Pro­vid­ed that the exemp­tion shall not apply to ser­vice pro­vid­ed by such artist as a brand ambas­sador.

Nil
82 Ser­vices by way of admis­sion to a muse­um, nation­al park, wildlife sanc­tu­ary, tiger reserve or zoo. Nil

 

 

S.

No.

Descrip­tion of Ser­vices Rate
83 Ser­vices by way of train­ing or coach­ing in recre­ation­al activ­i­ties relat­ing to:

(a)  arts or cul­ture, or

(b)  sports by char­i­ta­ble enti­ties reg­is­tered under sec­tion 12AA of the Income-tax Act.

Nil
84 Ser­vices by way of right to admis­sion to-

(a) cir­cus, dance, or the­atri­cal per­for­mance includ­ing dra­ma or bal­let;

(b) award func­tion, con­cert, pageant, musi­cal per­for­mance or any sport­ing event oth­er than a rec- ognised sport­ing event;

© recog­nised sport­ing event, where the con­sid­er­a­tion for admis­sion is not more than Rs 250 per per­son as referred to in (a), (b) and © above.

Nil
85 Ser­vices pro­vid­ed to the Unit­ed Nations or a spec­i­fied inter­na­tion­al orga­ni­za­tion is exempt by way of refund. Nil
86 Ser­vices pro­vid­ed to a for­eign diplo­mat­ic mis­sion or con­sular post in India or for per­son­al use or for the use of the fam­i­ly mem­bers of diplo­mat­ic agents or career con­sular offi­cers posed there­in, is exempt by way of refund. Nil
87 Ser­vices by the Cen­tral Gov­ern­ment or State Gov­ern­ment or any local author­i­ty by way of any activ­i­ty in rela­tion to a func­tion entrust­ed to a Pan­chay­at under arti­cle 243G of the Con­sti­tu­tion is nei­ther a sup­ply of goods nor a sup­ply of ser­vice Nil

 

Note: The above list includes ser­vices excempt from CGST/IGST.

 

LIST OF SERVICES AT 5% RATE

 

S.

No.

Descrip­tion of Ser­vices Rate
1 Trans­port of pas­sen­gers by rail in first class or air con­di­tioned coach­es 5% with ITC of input ser­vices
2 Trans­port of pas­sen­gers, by-

(a)  air con­di­tioned con­tract car­riage oth­er than motor­cab;

(b)  air con­di­tioned stage car­riage;

©  radio taxi

5% No ITC
3 Trans­port of pas­sen­gers by air in econ­o­my class 5% with ITC of input ser­vices
4 Trans­port of pas­sen­gers, by air, embark­ing from or ter­mi­nat­ing in a Region­al Con­nec­tiv- ity Scheme Air­port 5% with ITC of input ser­vices
5 Rent­ing of motor­cab where the cost of fuel is includ­ed in the con­sid­er­a­tion charged from the ser­vice recip­i­ent 5% No ITC
6 Trans­port of goods by rail 5% with ITC of input ser­vices
7 Trans­port of goods in a ves­sel 5% with ITC of input ser­vices
8 Ser­vices of goods trans­port agency (GTA) in rela­tion to trans­porta­tion of goods [includ­ing used house­hold goods for per­son­al use] 5% No ITC

 

 

S.

No.

Descrip­tion of Ser­vices Rate
9 Leas­ing of air­crafts by a sched­uled air­lines for sched­uled oper­a­tions 5% with ITC of input ser­vices
10 Sell­ing of space for adver­tise­ment in print media. 5%
11 Sup­ply of tour oper­a­tors ser­vices 5% No ITC
12 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;

©  Cut and pol­ished dia­monds; pre­cious and semi-pre­cious stones; or plain and stud- ded jew­ellery of gold and oth­er pre­cious met­als, falling under Chap­ter of HSN;

(d)  Print­ing of books (includ­ing Braille books), jour­nals and peri­od­i­cals;

(e)  Pro­cess­ing of hides, skins and leather falling under Chap­ter 41 of HSN.

5%

 

LIST OF SERVICES AT 12% RATE

 

S.

No.

Descrip­tion of Ser­vices Rate
1 Sup­ply of food/drinks in restau­rant not hav­ing facil­i­ty of air-con­di­tion­ing or cen­tral heat­ing at any time dur­ing the year and not hav­ing license to serve liquor 12%
2 Accom­mo­da­tion in hotels, inns, guest hous­es, clubs, camp­sites or oth­er com­mer­cial places meant for res­i­den­tial or lodg­ing pur­pos­es hav­ing room tar­iff Rs.1000 and above but less than Rs.2500 per room per day 12%
3 Trans­port of pas­sen­gers by air in oth­er than econ­o­my class. 12%
4 Trans­port of goods in con­tain­ers by rail by any per­son oth­er than Indi­an Rail­ways. 12%
5 Ser­vices pro­vid­ed by fore­man of chit fund in rela­tion to chit 12% with ITC of input ser­vices
6 Tem­po­rary or per­ma­nent trans­fer or per­mit­ting the use or enjoy­ment of Intel­lec­tu­al Prop- erty (IP) right in respect of goods oth­er than Infor­ma­tion Tech­nol­o­gy soft­ware. 12%
7 Con­struc­tion of a com­plex, build­ing, civ­il struc­ture or a part there­of, intend­ed for sale to a buy­er, whol­ly or part­ly (the val­ue of land is deemed to be one-third of the total amount charged for such sup­plies) 12% with no re- fund of accu­mu­lat­ed ITC

 

LIST OF SERVICES AT 18% RATE

 

S.

No.

Descrip­tion of Ser­vices Rate
1 Sup­ply of Food/drinks in restau­rant hav­ing licence to serve liquor 18%
2 Sup­ply of Food/drinks in restau­rant hav­ing facil­i­ty of air-con­di­tion­ing or cen­tral heat­ing at any time dur­ing the year 18%
3 Sup­ply of Food/drinks in out­door cater­ing 18%
4 Accom­mo­da­tion in hotels, inns, guest hous­es, clubs, camp­sites or oth­er com­mer­cial plac- es meant for res­i­den­tial or lodg­ing pur­pos­es where room tar­iff of Rs 2500/- and above but less than Rs 7500/- per room per day 18%
5 Bun­dled ser­vice by way of sup­ply of food or any oth­er arti­cle of human con­sump­tion or any drink, in a premis­es (includ­ing hotel, con­ven­tion cen­ter, club, pan­dal, shami­ana or any oth­er place, spe­cial­ly arranged for orga­niz­ing a func­tion) togeth­er with rent­ing of such premis­es 18%
6 Ser­vices by way of admis­sion or access to cir­cus, Indi­an clas­si­cal dance includ­ing folk dance, the­atri­cal per­for­mance, dra­ma 18%
7 Com­pos­ite sup­ply of Works con­tract as defined in clause 119 of sec­tion 2 of CGST Act 18%
8 Ser­vices by way of admis­sion to exhi­bi­tion of cin­e­mato­graph films where price of admis­sion tick­et is one hun­dred rupees or less. 18%
9 All oth­er ser­vices not spec­i­fied else­where 18%

 

LIST OF SERVICES AT 28% RATE

 

S.

No.

Descrip­tion of Ser­vices Rate
1 Accom­mo­da­tion in hotels includ­ing 5 star and above rat­ed hotels, inns, guest hous­es, clubs, camp­sites or oth­er com­mer­cial places meant for res­i­den­tial or lodg­ing pur­pos­es, where room rent is Rs 7500/- and above per day per room 28%
2 Ser­vices by way of admis­sion to enter­tain­ment events or access to amuse­ment facil­i­ties includ­ing exhi­bi­tion of cin­e­mato­graph films, theme parks, water parks, joy rides, mer­ry-go rounds, go-cart­ing, casi­nos, race-course, bal­let, any sport­ing event such as Indi­an Pre- mier League and the like 28%
3 Ser­vices pro­vid­ed by a race club by way of total­isator or a license to book­mak­er in such club 28%
4 Gam­bling 28%

 

GST ON SUPPLY OF SERVICES AT SAME RATE AS ON SUPPLY OF SIMILAR GOODS

 

S.

No.

Descrip­tion of Ser­vices Rate
1 Trans­fer of the right to use any goods for any pur­pose (whether or not for a spec­i­fied peri­od) Same rate of GST and com­pen­sa­tion cess as on sup­ply of sim­i­lar goods
2 Any trans­fer of right in goods or of undi­vid­ed share in goods with­out the trans­fer of title there­of Same rate of GST and com­pen­sa­tion cess as on sup­ply of sim­i­lar goods

 

 

Note: GST Rate = CGST Rate + SGST Rate.

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