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Instruction No. 02/2024 -GST - Guidelines for Second special All-India Drive against fake registrations –reg. With effect from 01st August 2024, the ACES Helpdesk will be operational in a single shift from 10 AM to 7:00 PM for the first seven days of every month, and then five days of a week. It will not operate on weekends (Saturday & Sunday) and gazetted holidays. KIND ATTENTION: CENTRAL EXCISE TAXPAYERS : URGENT MESSAGE : 4th July 2024 KIND ATTENTION: CENTRAL EXCISE TAXPAYERS. CBIC IS SEEKING SUGGESTIONS FROM TRADE & INDUSTRY WITH REGARD TO UNION BUDGET 2024-25 PROPOSALS. Click here for details. LATEST UPDATE (22/04/2024) Kind Attention: Central Excise & Service Tax Assessees: ICEGATE e-Payment Gateway portal is experiencing technical issue in NEFT/RTGS mode payment currently. CE & ST Taxpayers are requested to use NETBANKING mode for payment of tax dues till the time normal operations are restored. Inconvenience caused is deeply regretted. KIND ATTENTION: CENTRAL EXCISE TAXPAYERS : 31st MARCH 2024 IS THE DUE DATE FOR PAYMENT OF CENTRAL EXCISE DUTY FOR THE MONTH OF MARCH 2024. Taxpayers are requested to plan & carry out e-Payment of taxes well in advance in view of Holidays preceding the Due Date. Latest Update - 6th February 2024 - alternate steps to locate e-Payment Challan under ICEGATE portal. The Provisional Collection of Taxes Act, 2023 Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023 - reg. Clarifications regarding applicability of GST on certain services - reg. Press release on decisions of the 52nd GST Council. Press Release on decisions of the 51st GST Council. Attention Central Excise Tax payers: Please refer to Advisory 26/2023 dated 31.05.2023 issued by DGS Chennai regarding selection of proper accounting heads while making e-payment of Central Excise duties. Press Note dated 11.05.2023 - Automated Returns Scrutiny Module for GST returns - Reg Due to introduction of online internet banking by ICEGATE w.e.f 01.04.23, the NEFT/RTGS channel for payment of Central Excise & Service Tax Duties will not be available on 01.04.23 and 02.04.23. KIND ATTENTION: CENTRAL EXCISE TAXPAYERS : 31st MARCH 2023 IS THE DUE DATE FOR PAYMENT OF CENTRAL EXCISE DUTY FOR THE MONTH OF MARCH 2023. CBIC issued notifications to empower the Competition Commission of India to handle anti-profiteering cases under CGST Act, 2017 with effect from 01.12.2022 Clarification on refund related issues Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022 Corrigendum to Notification No. 20/2022-Central Tax dated 28.09.2022 Seeks to rescind Notification No. 20/2018-CT dated 28th March, 2018. Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Seeks to notify 01.10.2022 as the date on which provisions of sections 100 to 114, except clause (c) of section 110 and section 111 of Finance Act, 2022 shall come into force. Dear User, we would like to inform you that our CBIC Mitra Helpdesk Services will not be available from Saturday, 10th Sep, 7:00 A.M. to 11:00 P.M. due to the planned Maintenance Activity. For informational needs, we request you to refer FAQs and Press Releases. In case, you have any immediate query or grievance we request you to log ticket through ‘Self-Service’ module on cbic-gst.gov.in website. Thank you for your cooperation. Functionalities for appeal proceedings for Taxpayer appeal (APL-01) and Tax Department Appeal (APL-03) filed against Refund Orders (RFD-06) and functionality for filing appeal in form APL-03 by Tax Department against Refund Order (RFD-06) are available in CBIC-GST application for the officers. Advisory No. 07/2022 dated 01.07.2022 is available in Antarang portal. Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliances Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2017 Procedure relating to sanction, post-audit and review of refund claims Notification issued to to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22. Notifications issued to extend the due date of filing FORM GSTR-3B for the month of April, 2022 and to extend the due date of payment of tax, in FORM GST PMT-06, for the month of April, 2022 by taxpayers who are under QRMP scheme. The National Single Window System has access to over 100 Central level approvals and State Single Window Systems of 14 States/ UTS with one user id andpassword. (www.nsws.gov.in)".
No match found for the specified Chapter/Description
| S. No. | Chapter, Section or Heading | Description of Service | CGST Rate(%) | SGST/UTGST Rate(%) | IGST Rate(%) | Condition |
|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | ||
| 1 | Chapter 99 | All Services | ||||
| 2 | Section 5 | Construction Services | ||||
| 3 | Heading 9954 (Construction services) | (i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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) | 0.75 | 0.75 | 1.5 | Provided that the integrated tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1 st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, - (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner promoter, and (ii) such landowner– promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer promoter. Explanation. – (i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. (iii) the landowner- promoter shall be eligible to utilise the credit of tax charged to him by the developer- promoter for payment of tax on apartments supplied by the landowner- promoter in such project. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregisteredperson, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. - 1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year. 2.Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. |
| 3 | Heading 9954 (Construction services) | (ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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) | 3.75 | 3.75 | 7.5 | |
| 3 | Heading 9954 (Construction services) | (ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1 st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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) | 3.75 | 3.75 | 7.5 | |
| 3 | Heading 9954 (Construction services) | (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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) | 0.75 | 0.75 | 1.5 | |
| 3 | Heading 9954 (Construction services) | (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1 st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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) | 3.75 | 3.75 | 7.5 | |
| 3 | Heading 9954 (Construction services) | (ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub- item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 6 | 6 | 12 | Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay integrated tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the [20th] 6 of May, 2019; Provided also that where the option is not exercised in Form at annexure IV by the [20th]of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to[20th]8 May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised |
| 3 | Heading 9954 (Construction services) | (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices,godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above 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. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service | 9 | 9 | 18 | |
| 3 | Heading 9954 (Construction services) | (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, [Union territory or a local authority]37. | 6 | 6 | 12 | |
| 3 | Heading 9954 (Construction services) | (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. | 6 | 6 | 12 | |
| 3 | Heading 9954 (Construction services) | (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory or a local authority | 6 | 6 | 12 | |
| 3 | Heading 9954 (Construction services) | (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)] |
| 3 | Heading 9954 (Construction services) | (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above. Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. | 9 | 9 | 18 | |
| 4 | Section 6 | Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services | ||||
| 5 | Heading 9961 | Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses. | 9 | 9 | 18 | - |
| 6 | Heading 9962 | Services in retail trade. Explanation- This service does not include sale or purchase of goods | 9 | 9 | 18 | - |
| 7 | Heading 9963 (Accommodation, food and beverage services) | (i) Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent. | 6 | 6 | 12 | - |
| 7 | Heading 9963 (Accommodation, food and beverage services) | (ii) Supply of ‘restaurant service’ other than at ‘specified premises’ | 2.5 | 2.5 | 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)] |
| 7 | Heading 9963 (Accommodation, food and beverage services) | (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods and services used in supplying 2 the service has not been taken [Please refer to Explanation no. (iv)] |
| 7 | Heading 9963 (Accommodation, food and beverage services) | (iv) Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. | 2.5 | 2.5 | 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 (iv)] |
| 7 | Heading 9963 (Accommodation, food and beverage services) | (v) Composite supply of “outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than “specified premises” provided by any person other than- (a) suppliers providing “hotel accommodation” at “specified premises”, or (b) suppliers located in „specified premises‟. | 2.5 | 2.5 | 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 (iv)] |
| 7 | Heading 9963 (Accommodation, food and beverage services) | (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of ‘restaurant service’ at ‘specified premises’ (c) This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. (e) This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. | 9 | 9 | 18 | |
| 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 | 2.5 | 5 | Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service |
| 8 | Heading 9964 (Passenger transport services) | (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 o 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 Radio Service (GPRS). | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods [and]53 services used in supplying the service has not been taken [Please refer to Explanation no.(iv)] |
| 8 | Heading 9964 (Passenger transport services) | (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. | 2.5 | 2.5 | 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)] |
| 8 | Heading 9964 (Passenger transport services) | (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. | 2.5 | 2.5 | 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)] |
| 8 | Heading 9964 (Passenger transport services) | (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation |
| 8 | Heading 9964 (Passenger transport services) | (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. | 6 | 6 | 12 | - |
| 8 | Heading 9964 (Passenger transport services) | (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] |
| 8 | Heading 9964 (Passenger transport services) | “(via) Transport of passengers, with or without accompanied belongings, by ropeways. | 2.5 | 2.5 | 5 | The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]”; |
| 8 | Heading 9964 (Passenger transport services) | (vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (v), (vi) and (via) above. | 9 | 9 | 18 | - |
| 9 | Heading 9965 (Goods transport services) | (i) Transport of goods by rail (other than services specified at item no. (iv)). | 2.5 | 2.5 | 5 | Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service |
| 9 | Heading 9965 (Goods transport services) | (ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken Explanation: This condition will not apply where the supplier of service is located in non- taxable territory. Please refer to Explanation no. (iv)] |
| 9 | Heading 9965 (Goods transport services) | (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- | ||||
| 9 | Heading 9965 (Goods transport services) | (a) GTA does not exercise the option to itself pay GST on the services supplied by it; | 2.5 | 2.5 | 5 | The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] |
| 9 | Heading 9965 (Goods transport services) | (b) GTA exercises the option to itself pay GST on services supplied by it. | 2.5 or 6 | 2.5 or 6 | 5 or 12 | (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)] (2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financial Year: Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022: Provided further that invoice for supply of the service charging Central tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.” |
| 9 | Heading 9965 (Goods transport services) | 6 | 12 | - | ||
| 9 | Heading 9965 (Goods transport services) | (v) Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]59 through pipeline | 2.5 | 2.5 | 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)] |
| 9 | Heading 9965 (Goods transport services) | (vi) Multimodal transportation of goods. Explanation 1.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. | 6 | 6 | 12 | - |
| 9 | Heading 9965 (Goods transport services) | (via) Transport of goods by ropeways. | 2.5 | 2.5 | 5 | The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]”; |
| 9 | Heading 9965 (Goods transport services) | (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. | 9 | 9 | 18 | - |
| 10 | Heading 9966 Rental services of transport vehicles [with operators] | (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e.service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken., [Please refer to Explanation no. (iv)] |
| 10 | Heading 9966 Rental services of transport vehicles [with operators] | (ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. | 6 | 6 | 12 | |
| 10 | Heading 9966 Rental services of transport vehicles [with operators] | [(ii) Time charter of vessels for transport of goods. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)] |
| 10 | Heading 9966 Rental services of transport vehicles [with operators] | (iii) Rental services of transport vehicles with operators, other than (i), (ia) and (ii) above. | 9 | 9 | 18 | - |
| 11 | Heading 9967 (Supporting services in transport) | Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. | 9 | 9 | 18 | - |
| 12 | Heading 9968 | Postal and courier services. | 9 | 9 | 18 | - |
| 13 | Heading 9969 | Electricity, gas, water and other distribution services. | 9 | 9 | 18 | - |
| 14 | Section 7 | Financial and related services; real estate services; and rental and leasing services. | ||||
| 15 | Heading 9971 (Financial and related services) | (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | Same rate of central tax as on supply of like goods involving transfer of title in goods | Same rate of state/UT tax as on supply of like goods involving transfer of title in goods | Same rate of integrated tax as on supply of like goods involving transfer of title in goods | - |
| 15 | Heading 9971 (Financial and related services) | (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 | Same rate of state/UT tax as on supply of like goods involving transfer of title in goods | Same rate of integrated tax as on supply of like goods involving transfer of title in goods | - |
| 15 | Heading 9971 (Financial and related services) | (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; | 65 per cent. of the rate of central tax as applicabl e on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. | 65 per cent. of the rate of state/UT tax as applicabl e on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. | 65 per cent. of the rate of integrated tax as applicabl e on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. | - |
| 15 | Heading 9971 (Financial and related services) | (vi) Service of third party insurance of “goods carriage” | 6 | 6 | 12 | - |
| 15 | Heading 9971 (Financial and related services) | (vii) Financial and related services other than (ii), (iii) , (v), and (vi) above. | 9 | 9 | 18 | - |
| 16 | Heading 9972 | (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. | Nil | Nil | Nil | - |
| 16 | Heading 9972 | (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats etc. specified in the entry in column (3) against serial number 3, at item [(i) (ia), (ib), (ic), (id), (ie) and (if)]78. Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. | Nil | Nil | Nil | - |
| 16 | Heading 9972 | (iii) Real estate services other than (i) and (ii) above. | 9 | 9 | 18 | - |
| 17 | Heading 9973 (Leasing or rental services without operator) | (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. | 9 | 9 | 18 | - |
| 17 | Heading 9973 (Leasing or rental services without operator) | (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | Same rate of central tax as on supply of like goods involving transfer of title in goods | Same rate of state/UT tax as on supply of like goods involving transfer of title in goods | Same rate of integrated tax as on supply of like goods involving transfer of title in goods | - |
| 17 | Heading 9973 (Leasing or rental services without operator) | (iv) 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 | Same rate of state/UT tax as on supply of like goods involving transfer of title in goods | Same rate of integrated tax as on supply of like goods involving transfer of title in goods | - |
| 17 | Heading 9973 (Leasing or rental services without operator) | (vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; | 65 per cent. of the rate of central tax as applicabl e on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. | 65 per cent. of the rate of state/UT tax as applicabl e on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. | 65 per cent. of the rate of integrated tax as applicabl e on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. | -] |
| 17 | Heading 9973 (Leasing or rental services without operator) | Same rate of egrated tax as applicabl e on supply of like goods involving transfer of title in goods. | Same rate of integrated tax as applicabl e on supply of like goods involving transfer of title in goods. | Same rate of integrated tax as applicabl e on supply of like goods involving transfer of title in goods. | ||
| 17 | Heading 9973 (Leasing or rental services without operator) | (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. | 9 | 9 | 18 | - |
| 18 | Section 8 | Business and Production Services | ||||
| 19 | Heading 9981 | Research and development services. | 9 | 9 | 18 | - |
| 20 | Heading 9982 | Legal and accounting services. | 8 | 9 | 18 | - |
| 21 | Heading 9983 (Other professional, technical and business services) | (i) Selling of space for advertisement in print media. | 2.5 | 2.5 | 5 | - |
| 21 | Heading 9983 (Other professional, technical and business services) | (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both | 6 | 6 | 12 | - |
| 21 | Heading 9983 (Other professional, technical and business services) | (ii) Other professional, technical and business services other than [(i) and (ia) above and serial number 38 below | 9 | 9 | 18 | - |
| 22 | Heading 9984 (Telecommuni cations, broadcasting and information supply services) | (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. | 2.5 | 2.5 | 5 | - |
| 22 | Heading 9984 (Telecommuni cations, broadcasting and information supply services) | (ii) Telecommunications, broadcasting and information supply services other than (i) above. | 9 | 9 | 18 | - |
| 23 | Heading 9985 (Support services) | (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. | 2.5 | 2.5 | 5 | 1. Provided that credit of input tax charged on goods and services used in supplying the service[, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)]93 has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of chargesof accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. |
| 23 | Heading 9985 (Support services) | (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
| 23 | Heading 9985 (Support services) | (iii) Support services other than (i) and (ii) above | 9 | 9 | 18 | - |
| 24 | Heading 9986 [(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]96 | (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. - Support services to agriculture, forestry, fishing, animal husbandry mean - (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, 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. [(h) services by way of fumigation in a warehouse of agricultural produce.]97 (ii) 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. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. | Nil | Nil | Nil | - |
| 24 | Heading 9986 [(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]96 | (ii) [Support services to]98 exploration, mining or drilling of petroleum crude or natural gas or both. | 6 | 6 | 12 | - |
| 24 | Heading 9986 [(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]96 | (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. | 9 | 9 | 18 | - |
| 25 | Heading 9987 | (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017 | 2.5 | 2.5 | 5 | Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
| 25 | Heading 9987 | (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. | 2.5 | 2.5 | 5 | - |
| 25 | Heading 9987 | (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 2.5 | 2.5 | 5 | - |
| 25 | Heading 9987 | (ii) Maintenance, repair and installation (except construction) services, other than (i) [,(ia) and (ib)]103 above [and serial number 38 below]104. | 9 | 9 | 18 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (c) all products [other than diamonds]108 falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (i) manufacture of handicraft goods. Explanation.- The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time | 2.5 | 2.5 | 5 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. | 6 | 6 | 12 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | [(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); | 0.75 | 0.75 | 1.5 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ic) Services by way of job work in relation to bus body building; “Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.” | 9 | 9 | 18 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption | 9 | 9 | 18 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (id) Services by way of job work other than “(i), (ia), (ib), (ic) and (ica) above; | 6 | 6 | 12 | |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | [(ii) Services by way of any treatment or process on goods 5 - 6 belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. (c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil. | 2.5 | 2.5 | 5 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. | 6 | 6 | 12 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (iii) Tailoring services. | 2.5 | 2.5 | 5 | - |
| 26 | Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) above. | 9 | 9 | 18 | - |
| 27 | Heading 9989 | Other manufacturing services; publishing, printing and reproduction services; material recovery services | 9 | 9 | 18 | -] |
| 28 | Section 9 | Community, Social and 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 | 9 | 18 | - |
| 30 | Heading 9992 | Education services. | 9 | 9 | 18 | - |
| 31 | Heading 9993 | Human health and social care services. | 9 | 9 | 18 | - |
| 31A | Heading 9993 | Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. | 2.5 | 2.5 | 5 | The credit of input tax charged on goods and services used in supplying the service has not been taken |
Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:
Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.
Explanation. - “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
Illustrations:
A tour operator provides a tour operator service to a foreign tourist as follows: -
(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-
Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);
(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-
Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-);
(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/-
Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-).
No match found for the specified Chapter/Description
Disclaimer: The above is not a complete or exhaustive list of items under exemptions or attracting concessional rates under GST. Some of the items also attract Cess in addition to GST at the applicable rates. For complete details, notifications and other information available on Tax information portal (https://taxinformation.cbic.gov.in/) may please be referred to.
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