GST Rates for Services 2021: List of all services Taxable in GST

GST Rates for Services 2021: List of all services Taxable in GST Regime. GST Rate Chart on Services & List of Services Exempt from GST. Schedule of GST Rates for Services updated till 30.06.2020. GST Rate list for Services in India. Percentage of service tax payable under GST Regime. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have the force of law.

GST Rates for Services

(Updated Till 30.06.2020)

Chapter / Section / HeadingDescription of ServiceGST
Rate(%)
Chapter 99All Services
Section 5Construction Services
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 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central 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)
1.5
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 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central 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)
7.5
Heading 9954
(Construction services)
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central 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)
7.5
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 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central 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)
1.5
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 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central 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)
7.5
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), sub-item (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 central 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)
12
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 central 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 central 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)
18
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 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central 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)
1.5
Heading 9954
(Construction services)
(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and ServicesTax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, –
(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
12
Heading 9954
(Construction services)
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the “in-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban)
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana;
(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased
(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.
12
Heading 9954
(Construction services)
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) railways, including monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government;
(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;
(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.,-
12
Heading 9954
(Construction services)
(va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein,12
Heading 9954
(Construction services)
(vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, provided to the Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii)a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.
12
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 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.5
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.12
Heading 9954
(Construction services)
(ix) 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 (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.12
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, a local authority, a Governmental Authority or a Government Entity.5
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, 2017.5
Heading 9954
(Construction services)
(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (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 central 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.
18
Section 6Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
Heading 9961Services 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.
18
Heading 9962Services in retail trade.
Explanation- This service does not include sale or purchase of goods.
18
Heading 9963
(Accommodation, food and beverage services)
“(i) Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent.12
Heading 9963
(Accommodation, food and beverage services)
(ii) Supply of „restaurant service‟ other than at „specified premises‟5
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.5
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‟.
5
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‟.
5
Heading 9963
(Accommodation, food and beverage services)
(vi) Accommodation, food and beverage services other than (i) to (v) above18
Heading 9963
(Accommodation, food and beverage services)
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
Heading 9964
(Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.5
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 to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
5
Heading 9964
(Passenger transport services)
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.5
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.5
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.5
Heading 9964
(Passenger transport services)
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.12
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.5
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.12
Heading 9964
(Passenger transport services)
(vii) Passenger transport services other than (i), (ii) (iii), (iv), (iva), (v) and (vi) above.18
Heading 9965
(Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).5
Heading 9965
(Goods transport services)
(ii) Transport of goods in a vessel.5
Heading 9965
(Goods transport services)
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household 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.
5
Heading 9965
(Goods transport services)
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household 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.
12
Heading 9965
(Goods transport services)
(iv) Transport of goods in containers by rail by any person other than Indian Railways.12
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 through pipeline5
Heading 9965
(Goods transport services)
(vi) Multimodal transportation of goods.
Explanation.-
(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.
12
Heading 9965
(Goods transport services)
(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above18
Heading 9966
(Rental services of transport vehicles)
(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.5
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.12
Heading 9966
(Rental services of transport vehicles with operators)
(ii) Time charter of vessels for transport of goods.5
Heading 9966
(Rental services of transport vehicles with operators)
(iii) Rental services of transport vehicles with operators, other than (i) and (ii) above.18
Heading 9967
(Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household 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.
5
Heading 9967
(Supporting services in transport)
(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household 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.
12
Heading 9967
(Supporting services in transport)
(ii) Supporting services in transport other than (i) above.18
Heading 9968Postal and courier services.18
Heading 9969Electricity, gas, water and other distribution services.18
Section 7Financial and related services; real estate services; and rental and leasing services.
Heading 9971
(Financial and related services)
(i) Services provided by a foreman of a chit fund in relation to chit.
Explanation.-

(a) “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;
(b)“foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
12
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 integrated tax as on supply of like goods involving transfer of title in goods
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 integrated tax as on supply of like goods involving transfer of title in goods
Heading 9971
(Financial and related services)
(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;67 per cent. of the rate of integrated tax as applicable 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.
Heading 9971
(Financial and related services)
(vi) Service of third party insurance of “goods carriage12
Heading 9971
(Financial and related services)
(vii) Financial and related services other than (i), (ii), (iii), (v) and (vi) above.18
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
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); (i) (ia), (ib), (ic), (id), (ie) and (if).
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
Heading 9972(iii) Real estate services other than (i) and (ii) above.18
Heading 9973
(Leasing or rental services without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.12
Heading 9973
(Leasing or rental services without operator)
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.
[Please refer to Explanation no. (v)]
18
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 integrated tax as on supply of like goods involving transfer of title in goods
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 integrated tax as on supply of like goods involving transfer of title in goods
Heading 9973
(Leasing or rental services without operator)
(vi) Leasing of motor vehicles purchased and leased prior to 1stJuly 2017;65 per cent. Of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.
Heading 9973
(Leasing or rental services without operator)
(viia) Leasing or renting of goodsSame rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.
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.18
Section 8Business and Production Services
Heading 9981Research and development services.18
Heading 9982Legal and accounting services.18
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement in print media.5
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 both12
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.18
Heading 9984
(Telecommunications, broadcasting and information supply services)
(i) Supply consisting only of e-book.
Explanation.- For the purposes of this notification, “ebooks” 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.
5
(ii) Telecommunications, broadcasting and information supply services other than (i) above.18
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.
5
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, 2017.5
Heading 9985
(Support services)
(iii) Support services other than (i) and (ii) above.18
Heading 9986
(Support services to agriculture, hunting, forestry, fishing, mining and utilities)
(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.
(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
Heading 9986
(Support services to agriculture, hunting, forestry, fishing, mining and utilities)
(ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both.12
Heading 9986
(Support services to agriculture, hunting, forestry, fishing, mining and utilities)
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.18
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, 2017.5
Heading 9987(ia)Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts.5
Heading 9987(ii) Maintenance, repair and installation (except construction) services, other than (i) and (ia) above and serial number 38 below.18
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, 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 CGST @ 2.5per cent. or Nil
(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;
(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(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;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(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.
5
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 CGST @ 6per cent12
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);1.5
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ic) Services by way of job work in relation to bus body building;18
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;12
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(ii) Services by way of any treatment or process on goods 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 CGST @ 2.5 per cent. or Nil.
5
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 CGST @ 6per cent.12
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(iii) Tailoring services.5
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), (id), (ii), (iia) and (iii) above.18
Heading 9989(i) Services by way of printing of all goods falling under Chapter 48 or 49 including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.12
Heading 9989(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.18
Section 9Community, Social and Personal Services and other miscellaneous services
Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services.18
Heading 9992Education services.18
Heading 9993Human health and social care services.18
Heading 9994(i)Services by way of treatment of effluents by a Common Effluent Treatment Plant.12
Heading 9994(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above.18
Heading 9995Services of membership organisations.18
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium.18
Heading 9996
(Recreational, cultural and sporting services)
(ii) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.12
Heading 9996
(Recreational, cultural and sporting services)
(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.18
Heading 9996
(Recreational, cultural and sporting services)
(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.18
Heading 9996
(Recreational, cultural and sporting services)
(iiia) Services by way of admission to entertainment events or access to amusement facilities including casinos, race club, any sporting event such as Indian Premier League and the like.28
Heading 9996
(Recreational, cultural and sporting services)
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.28
Heading 9996
(Recreational, cultural and sporting services)
(v) Gambling.28
Heading 9996
(Recreational, cultural and sporting services)
(vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above.18
Heading 9997Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).18
Heading 9998Domestic services.18
Heading 9999Services provided by extraterritorial organisations and bodies.18
Chapter 99Supply of 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) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019.
Explanation. –
This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.
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9954 or 9983 or 9987Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, –
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants

Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017.
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GST Rate changes on services by the 25th GST Council Meeting

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42 thoughts on “GST Rates for Services 2021: List of all services Taxable in GST”

  1. Till now no clarity on GST.what type of document required for issuing invoices,any waybill,challan etc required

    Reply
  2. Sir we want to know what will be GST on the following:1) School Fees collection
    2) Transport Fees collection
    3)School materials sold like Text books,Books,uniforms & other material related school

    Reply
  3. hum ek car airconditoner workshop chalate hai, kya gst ke andar hum spare parts and service charges ka ek bill raise kar sakte hain. 2 aalag aalag bill to nahin banae hain.

    Reply
  4. We have to buy a product and sending for work contract than we dispatch to final user, how is the transaction in GST where i have to pay and which are documents are require?

    Reply
  5. Respeted Sir,I work for a construction company as a men power supplier.Am I under GST?Please explain about this.
    Thanking you.

    Reply
  6. Dear Sir

    How much rate of tax in GST regime on services of Manpower,GTA,Security Services,Civil work, Job Work, Motor Cap,Work Contract.

    sir, please advise to me about procedure of ITC on above services.

    Reply
  7. Dear Sir

    How much rate of tax in GST regime on services of Manpower,GTA,Security Services,Civil work, Job Work, Motor Cap,Work Contract.

    sir, please advise to me about procedure of ITC on above services.

    Reply
  8. Dear Sir,

    we are manufacturer and registerd in excise and service tax we were credit in excise of gta inward services
    now can we credit of gta inward service in gst so please clear this point

    Reply
  9. Sir,
    We all know about invoice under reverse charge mechanism applicable , if purchase/service received from a unregistered firm. I am having the query reg, that in Account point of view this purchase/service may meant for specific purchase or expenses head, which will directly hit to ledger. where as we require to prepare a Tax Invoice and to mention item/service name , its HSN/service code, Rate of Tax, and finally calculated Out put Tax which will be hit to liability head in Books of Accounts. Let me know how can we maintain the same in our Books of Accounts to produce the record before GST Authority during Assessment if any in future. AND what are the procedure to fill details in GST Return, if these Invoice having more than one item. will we require to mention all item HSN / Service Code in return ? Please explain

    Reply
  10. 1) housing complex maintenance for hsn code and gst ?
    2) Boiler water neutralization for hsn code and gst ?
    3) house keeping for hsn code and gst ?

    Reply
  11. Hi
    we are in the business of Aluminium Anodizing. Previously, Anodizing service was not in the list of 91 services under Service Tax and was under the Exempted Services List. Now in the GST Regime, it is not specified under any list, neither the Exempted list nor the Chargeable list. Could someone here provide authentic information about Anodizing.

    Reply
  12. Sir/Madam ,
    Kindly let me know the GST Rate for Diet Contract for Government Hospital

    All Services are free to patients including Diet/food provided to the patients.
    The monthly turnover of Diet/food contract is around rupees eight to nine lakh per month.

    kindly let me know whether GST is applicable or not if yes
    what is GST Rate if,
    a) Complete Kitchen & Equipment is provided by the hospital
    b) Only Kitchen is provided by the Hospital.

    Reply
  13. From when we should change revised GST job work rates from 18% to 5% as per the latest notification as in “Changes in GST Rates for Services on Recent GST Meeting on 06-10-2017” – Item no. 1 for Chapter 71.

    Reply
  14. Sir/Madam ,
    We are basically Electrical Contractors We use to take Govt and Private Contract Works.
    Please let me know the SAC code for
    1) Engineering Consultancy service / work for Industries ( related to Govt Works)
    2) Govt Works Contract
    3) Also we are manufacturer of Electrical Goods

    Reply
  15. for protection of my building premises by private security agency what is the GST applicability? Why shouldn’t it be fully exempted like electricity and water charges paid

    Reply
  16. GST Rate and SAC code of processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting?

    Reply
  17. SIR I WILL DOWNLOAD ABOVE ALL DETAIL ABOUT GST RETURN,RATES,DATES,SCHEDUL IN PDF FORMAT
    PLEASE SAY ME HOW CAN I DOWNLOAD
    OUR ABOVE FORMAT IS GOOD I LIKE

    Reply

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