CGST Rate Services

Government of India

(Department of Revenue)

Notification No. 11/2017- Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. 690(E) – In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling underChapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

Table

Sl.
No.

Chapter,
Section or Heading

Description of Goods

Rate (per cent.)

Condition

(1)

(2)

(3)

(4)

(5)

Chapter 99

All Services

Section 5

Construction Services

Heading 9954 (Construction services)

(i)

Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, exceptwhere 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)

–

(ii)

composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.

–

¹[(iii)

Composite supply of works contract as defined in clause (119) of section 2 of the
Central Goods and Services Tax Act, 2017, supplied to the ¹²[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, –

¹⁴[Provided that
where the services are supplied to a Government Entity, they should have been
procured by the said entity in relation to a work entrusted to it by the
Central Government, State Government, Union territory or local authority, as
the case may be]

(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.

(iv)

Composite supply of works contract as defined in clause (119) of section 2 of the
Central Goods and Services Tax Act, 2017, 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;

³⁸[(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 Awas Yojana;

³⁹[(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 “hosues constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ lower Income Group (LIG)/ Midle Income
Group-1 (MIG-1)/ Middle Income Group-2 (MIG-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.

⁴⁰[(g)

a building owned by an entity regsitered under section 12AA of the Income Tax
Act, 1961 (43 of 1961), which is used for carrying out the activites of
provding, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State government,
Union territoy or local authorities.]

(v)

Composite supply of works contract as defined in clause (119) of section 2 of the
Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-

–

(a)

railways, ⁴¹[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;

⁴²[(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 Economics 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.

¹¹[(vi)

³²[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided] to the Central Government, State Government, Union Territory, ¹³[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.

¹⁵[(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.

2.5

Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as
the case may be

(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.

–

⁴³[(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 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.

Provided
that where the services are supplied to a Government Entity, they should have
been procured by the said entity in relation to a work entrusted to it by the
Central Government, State Government, Union territory or local authority, as
the case may be

(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
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.

2.5

Provided
that where the services are supplied to a Government Entity, they should have
been procured by the said entity in relation to a work entrusted to it by the
Central Government, State Government, Union territory or local authority, as
the case may be

(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

Provided
that credit of input tax charged on goods and services has not been
taken [Please refer to
Explanation no. (iv)]

(xii)

Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix),
(x) and (xi) above.

-]]]]

Section 6

Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services;
Gas and Electricity Distribution Services

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.

Heading 9962

Services in retail trade.

–

Explanation – This service does not include sale or purchase of goods

Heading
9963 (Accommodation, food and beverage services)

³³[(i)

Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant,
eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns,
guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per
day or equivalent.

2.5

Provided that credit of input tax charged on goods and services used in supplying the
service has not been taken [Please refer to Explanation no. (iv)].]

Explanation. – “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

(ii)

Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent.

–

³⁴[(iii)

Supply, by way of or as part of any service or in any other manner whatsoever, of
goods, being food or any other article for human consumption or any drink,
where such supply or service is for cash, deferred payment or other valuable
consideration, provided by a restaurant, eating joint including mess,
canteen, whether for consumption on or away from the premises where such food
or any other article for human consumption or drink is supplied, located in
the premises of hotels, inns, guest houses, clubs, campsites or other
commercial places meant for residential or lodging purposes having declared
tariff of any unit of accommodation of seven thousand five hundred rupees and
above per unit per day or equivalent.

Explanation.-
“declared tariff” includes charges for all amenities provided in the unit of
accommodation (given on rent for stay) like furniture, air conditioner,
refrigerators or any other amenities, but without excluding any discount
offered on the published charges for such unit.

(iv)

³⁵[***]

(v)

Supply,
by way of or as part of any service or in any other manner whatsoever in
outdoor catering wherein goods, being food or any other article for human
consumption or any drink (whether or not alcoholic liquor for human
consumption), as a part of such outdoor catering and such supply or service
is for cash, deferred payment or other valuable consideration.

–

(vi)

Accommodation
in hotels, inns, guest houses, clubs, campsites or other commercial places
meant for residential or lodging purposes having declared tariff of a unit of
accommodation of two thousand five hundred rupees and above but less than
seven thousand five hundred rupees per unit per day or equivalent.

–

Explanation.- “declared tariff” includes charges for all amenities
provided in the unit of accommodation (given on rent for stay) like
furniture, air conditioner, refrigerators or any other amenities, but without
excluding any discount offered on the published charges for such unit.

(vii)

Supply,
by way of or as part of any service or in any other manner whatsoever, of
goods, including but not limited to food or any other article for human
consumption or any drink (whether or not alcoholic liquor for human
consumption), where such supply or service is for cash, deferred payment or
other valuable consideration, in a premises (including hotel, convention
center, club, pandal, shamiana or any other place, specially arranged for
organising a function) together with renting of such premises.

–

(viii)

Accommodation
in hotels including five star hotels,
inns, guest houses, clubs, campsites or other commercial places meant for
residential or lodging purposes having declared tariff of a unit of
accommodation of seven thousand and five hundred rupees and above per unit
per day or equivalent.

–

Explanation.-“declared tariff ” includes charges for all amenities
provided in the unit of accommodation (given on rent for stay) like
furniture, air conditioner, refrigerators or any other amenities, but without
excluding any discount offered on the published charges for such unit.

³⁶[(ix)

Accommodation,
food and beverage services other than (ii), (iii), (v), (vi), (vii) and
(viii) above.

–

Explanation.– For the removal of doubt, it is hereby clarified that,
supply, by way of or as part of any service or in any other manner
whatsoever, of goods, being food or any other article for human consumption
or drink, where such supply or service is for cash, deferred payment or other
valuable consideration, provided by a restaurant, eating joint including
mess, canteen, whether for consumption on or away from the premises where
such food or any other article for human consumption or drink is supplied,
other than those located in the premises of hotels, inns, guest houses,
clubs, campsites or other commercial places meant for residential or lodging
purposes having declared tariff of any unit of accommodation of seven
thousand five hundred rupees and above per unit per day or equivalent shall
attract central tax @ 2.5% without any input tax credit under item (i) above
and shall not be levied at the rate as specified under this entry.]

Heading
9964 (Passenger
transport services)

(i)

Transport
of passengers, with or without accompanied belongings, by rail in first class
or air conditioned coach.

2.5

Provided
that credit of input tax charged in respect of goods used in supplying the
service is not utilised for paying central tax or integrated tax on the
supply of the service

(ii)

Transport
of passengers, with or without accompanied belongings by-

2.5

Provided
that credit of input tax charged on goods ¹⁶[and] services used in supplying the service
has not been taken [Please refer to Explanation no. (iv)]

(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).

(iii)

Transport
of passengers, with or without accompanied belongings, by air in economy
class.

2.5

Provided
that credit of input tax charged on goods used in supplying the service has
not been taken
[Please refer to Explanation no. (iv)]

(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

Provided
that credit of input tax charged on goods used in supplying the service has
not been taken
[Please refer to Explanation no. (iv)]

(v)

Transport
of passengers by air, with or without accompanied belongings, in other than
economy class.

–

¹⁷[(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

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)]

(vii)

Passenger
transport services other than (i), (ii)
(iii), (iv), (v) and (vi) above.

–

Heading
9965 (Goods
transport services)

(i)

Transport
of goods by rail (other than services specified at item no. (iv)).

2.5

Provided
that credit of input tax charged in respect of goods in supplying the service
is not utilised for paying central tax or integrated tax on the supply of the
service

(ii)

Transport of goods in a
vessel.

2.5

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 [Please refer to
Explanation no. (iv)]

³[(iii)

Services of goods transport agency (GTA) in
relation to transportation of goods (including used household goods for
personal use).

2.5

Provided
that credit of input tax charged on goods and services used in supplying the
service has not been taken. [Please refer to Explanation no. (iv)]

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.]

Provided
that the goods transport agency opting to pay central tax @ 6% under this
entry shall, thenceforth, be liable to pay central tax @ 6% on all the
services of GTA supplied by it.]

(iv)

Transport
of goods in containers by rail by any person other than Indian Railways.

–

¹⁸[(v)

Transportation
of ⁴⁴[natural
gas, petroleum crude, motor spirit (commonly known as petrol), high speed
diesel or aviation turbine fuel] through pipeline

2.5

Provided
that credit of input tax charged on goods and services used in supplying the
service has not been taken [Please refer to Explanation no. (iv)]

–

(vi)

Goods
transport services other than (i), (ii), (iii), (iv) and (v) above

Heading 9966
(Rental services of transport
vehicles)

¹⁹[(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

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)]

⁴⁵[(ii)

Time
charter of vessels for transport of goods.

2.5

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)]

(iii)

Rental
services of transport vehicles with or without operators, other than (i) and
(ii) above.

Heading 9967
(Supporting services in transport)

⁵[(i)

Services
of goods transport agency (GTA) in relation to transportation of goods
(including used household goods for personal use).

2.5

Provided
that credit of input tax charged on goods and services used in supplying the
service has not been taken. [Please refer to Explanation no. (iv)]

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.

Provided
that the goods transport agency opting to pay central tax @ 6% under this
entry shall, thenceforth, be liable to pay central tax @ 6% on all the
services of GTA supplied by it.]

(ii)

Supporting
services in transport other than (i) above.

–

Heading 9968

Postal and courier
services.

–

Heading 9969

Electricity,
gas, water and other distribution services.

–

Section
7

Financial
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.

Provided
that credit of input tax charged on goods used in supplying the service has
not been taken
[Please refer to Explanation no. (iv)]

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
installments 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).

(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

–

(iii)

Any transfer of right in goods or of
undivided share in goods without the transfer of title thereof.

Same rate
of central tax as on supply of like goods involving transfer of title in
goods

–

(iv)

Leasing
of aircrafts by an operator for operating scheduled air transport service
or scheduled air cargo service by way
of transaction covered by clause (f) paragraph 5 of Schedule II of the
Central Goods and Services Act, 2017.

2.5

Provided that credit of input tax charged on
goods used in supplying the service has not been taken
[Please refer to Explanation no.
(iv)]

Explanation.-

(a)

“operator”
means a person, organisation or enterprise engaged in or offering to engage
in aircraft operations;

(b)

“scheduled
air transport service” means an air transport service undertaken between the
same two or more places operated according to a published time table or with
flights so regular or frequent that they constitute a recognisable systematic
series, each flight being open to use by members of the public;

(c)

“scheduled
air cargo service” means air transportation of cargo or mail on a scheduled
basis according to a published time table or with flights so regular or
frequent that they constitute a recognisably systematic series, not open to
use by passengers.

²⁰[(v)

Leasing
of motor vehicles purchased and leased prior to 1st July 2017;

65 per
cent. of the rate of central 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.

–

(vi)

Financial
and related services other than (i), (ii), (iii), (iv), and (v) above.

⁴⁶[16

Heading 9972

(i)

Services
by the Central Government, State Government, Union territory or local
authority to government authority or government entity, by way of lease of
land.

Nil

–

(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); 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).

Nil

–

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 the said composite supply.
Total amount shall have the same meaning for the purose of this proviso as
given in paragarph 2 of this notification.

(iii)

Real estate services
other than (i) & (ii) above.

Heading 9973 (Leasing or rental services, with or
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.

–

(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)]

–

(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

–

(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

–

(v)

2.5

Provided
that credit of input tax charged on goods
used in supplying the service
has not been taken [Please refer to Explanation no. (iv)]

Explanation.-

(a)

“operator”
means a person, organisation or enterprise engaged in or offering to engage
in aircraft operations;

(b)

(c)

²¹[(vi)

Leasing
of motor vehicles purchased and leased prior to 1st July 2017;

65 per
cent. of the rate of central 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.

–

⁴⁷[(vii)

Time charter of vessels for
transport of goods.

2.5

Provided
that credit of input tax charged on goods
used in supplying the service
has not been taken [Please refer to Explanation no. (iv)]

(viii)

Leasing
or rental services, with or without operator, other than (i), (ii), (iii),
(iv), (v), (vi) and (vii) above.

Same
rate of central tax as applicable on supply of like goods involving transfer
of title in goods

-]]

Section 8

Business and
Production Services

Heading 9981

Research and
development services.

–

Heading 9982

Legal and accounting
services.

–

Heading 9983
(Other professional, technical and business services)

(i)

Selling
of space for advertisement in print media.

2.5

–

(ii)

Other
professional, technical and business services other than (i) above.

–

Heading 9984

Telecommunications,
broadcasting and information supply services.

–

Heading
9985 (Support
services)

(i)

Supply
of tour operators services.

2.5

Provided
that credit of input tax charged on goods and services used in supplying the
service ⁴⁸[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) has not been
taken
[Please refer to Explanation no. (iv)]

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.

The
bill issued for supply of this service indicates that it is inclusive of
charges of 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.

⁴⁹[(ii)

Services
by way of house-keeping, such as plumbing, carpentering, etc. where the
eprson 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

Provided
that credit of input tax charged on goods
and services has not been taken
[Please refer to Explanation
no. (iv)]

(ii)

Support
services other than (i) and (ii) above.

Heading 9986

(i)

Support
services to agriculture, forestry, fishing, animal husbandry.

NIL

–

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.

⁵⁰[(h)

servives
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.

⁵¹[(ii)

Service
of exploration, mining or drilling of petroleum crude or natural gas or both

–

(iii)

Support
services to mining, electricity, gas and water distribution other than (ii)
above.

⁵²[25

Heading 9987

(i)

2.5

Provided
that credit of input tax charged on goods
and services has not been taken
[Please refer to Explanation
no. (iv)].

(ii)

Maintenance,
repair and installation (except construction) services, other than (i) above.

Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)

(i)

Services
by way of job work in relation to-

2.5

–

(a)

Printing
of newspapers;

⁶[(b)

Textiles
and textile products falling under Chapter 50 to 63 in the First Schedule to
the Customs Tariff Act, 1975 (51of 1975);]

²²[(c)

all
products 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;

²³[(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);

⁵³[(ea)

manufacture
of leather goods or foot wear falling under Chapter 42 or 64 in the First
Schedule to the Customs tariff Act, 1975 (51 of 1975) respectively;]

²⁴[(f)

all food
and food products falling under Chapters 1 to 22 in the First Schedule to the
Customs Tariff Act, 1975 (51of 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);]

³⁷[(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.]

⁷[***]

²⁵[(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 cent.

⁸[(ii)

Services
by way of any treatment or process on goods belonging to another person, in
relation to-

2.5

–

(a)

Printing
of newspapers;

(b)

printing
of books (including Braille books), journals and periodicals.

²⁶[(c)

printing
of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per
cent. or Nil.]

²⁷[(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.

⁵⁴[(iii)

Tailoring
Services

2.5

–

(iv)

Manufacturing
services on physical inputs (goods) owned by others, other than (i), (ia),
(ii), (iia) and (iii) above.

⁹[27

Heading 9989

²⁹[(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.

(ii)

Other
manufacturing services; publishing, printing and reproduction services;
materials recovery services, other than (i) above.

Section 9

Community,
Social and Personal Services and other miscellaneous services

Heading 9991

Public
administration and other services provided to the community as a whole;
compulsory social security services.

–

Heading 9992

Education services.

–

Heading 9993

Human health and
social care services.

–

⁵⁵[32

Heading 9994

(i)

Services
by way of treatment of effluments by a Common Efflument Treatment Plant

–

(ii)

Sewage
and waste collection, treatment and disposal and other environmental
protection services other than (i) above.

Heading 9995

Services of membership
organisations.

–

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 ¹⁰[or planetarium].

–

(ii)

Services
by way of admission exhibition of cinematograph films where price of
admission ticket is one hundred rupees or less.

–

⁵⁶[(iii)

Services
by way of admission to amusement parks including theme parks, water parks,
joy rides, merry-go rounds, go-carting and ballet.

–

(iiia)

Services
by way of admission to entertainment events or access to amusement facilities
including exhibition of cinematograph films, casinos, race-course, any
sporting event such as Indian Premier League and the like.

(iv)

Services
provided by a race club by way of totalisator or a license to bookmaker in
such club.

–

(v)

Gambling.

–

(vi)

Recreational,
cultural and sporting services other than (i), (ii), (iii), ⁵⁷[(iiia);] (iv)
and (v) above.

–

Heading 9997

Other
services (washing, cleaning and dyeing services; beauty and physical
well-being services; and other miscellaneous services including services
nowhere else classified).

–

Heading 9998

Domestic services.

–

Heading 9999

Services
provided by extraterritorial organisations and bodies.

–

⁵⁸[2.

In case of supply of service specified in column (3), in item (i); 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) and sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-

(a)

consideration charged for aforesaid service; and

(b)

amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sublease.]

Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

Explanation.- For the purposes of this notification,-

(i)

Goods includes capital goods.

(ii)

Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context
otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the annexed scheme of classification of services (Annexure).

(iii)

The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

(iv)

Wherever a rate has been prescribed in this notification subject to the condition that
credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-

(a)

credit of input tax charged on goods or services used exclusively in supplying such
service has not been taken; and

(b)

credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.

(v)

“information technology software” means any representation of instructions, data, sound or
image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.

(vi)

“agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.

(vii)

“agricultural produce” means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it
marketable for primary market.

(viii)

“Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.

³¹[(ix)

“Governmental Authority” means an authority or a board or any other body, –

(i)

set up by an Act of Parliament or a State Legislature; or

(ii)

established by any Government,

with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.

(x)

“Government Entity” means an authority or a board or any other body including a society, trust, corporation,

(i)

set up by an Act of Parliament or State Legislature; or

(ii)

established by any Government,

with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.]

This notification shall come into force with effect from 1st day of July, 2017.

(Ruchi Bisht)

Under Secretary to the Government of India

Annexure:

Scheme of Classification of Services

Notes :-

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as,

(iii)

construction services other than (i) and (ii) above.

–

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as,

(vi)

Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.

2.5

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no.
(iv)]

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as,

(iii)

Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

2.5

Provided that credit of input tax
charged on goods and services used in
supplying the service has not been taken [Please refer to Explanation no.
(iv)]

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.

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as,

(i)

Renting of motorcab where the cost of fuel is included in the consideration charged
from the service recipient.

2.5

Provided that credit of input tax charged on goods
and services used in supplying the
service has not been taken [Please
refer to Explanation no. (iv)]

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as,

(i)

Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

2.5

Provided that credit of input tax charged on goods
and services used in supplying the
service has not been taken [Please
refer to Explanation no. (iv)]

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.

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt.
22/08/2017, before it was read as, “(b) Textile yarns (other than of man-made
fibres) and textile fabrics”

Omitted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as, “Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-

(a)

by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or

(b)

by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.”

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as,

(ii)

Manufacturing services on physical inputs (goods) owned by others, other than (i) above.

–

Substituted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017, before it was read as,

Heading 9989

Other manufacturing services; publishing, printing and
reproduction services; materials recovery services.

–

Inserted vide Noti. No. 20/2017- Central Tax (Rate) dt. 22/08/2017.

Substituted vide Noti. No. 24/2017- Central Tax (Rate) dt. 21/09/2017, before it was read as, “(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.”

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as, “Government, a local authority or a Governmental authority”

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as, “a local
authority or a Governmental authority”

14.

Substituted vide Noti. No . 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as, “-“.

15.

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read
as,

(vii)

Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.

–

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as, “or”

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read
as,

²[(vi)

Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.

2.5

Provided that credit of input
tax charged on goods and services
used in supplying the service has not
been taken.[Please refer to Explanation no. (iv)]

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read
as,

(v)

Goods transport services other than (i), (ii), (iii) and (iv) above.

–

Substituted vide Noti. No . 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as,

⁴[(i)

Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.]

2.5

Provided that credit of input tax charged on goods and services used
in supplying the service has not been taken. [Please refer to
Explanation no. (iv)]

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read
as,

(v)

Financial and related services other than (i), (ii), (iii), and (iv) above.

–

Substituted Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as,

(vi)

Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.

Same rate of central tax as
applicable on supply of like goods involving transfer of title in goods

–

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as, “(c) Cut
and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”

Inserted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017.

27.

Inserted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017.

28.

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as, “and (ii)”

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as,

(i)

Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.

–

30.

Substituted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017, before it was read as, “at item (i)’

31.

Inserted vide Noti. No. 31/2017- Central Tax (Rate) dt. 13/10/2017.

32.

Substituted vide Noti. No. 46/2017- Central Tax (Rate) dt. 14/11/2017, w.e.f. 15/11/2017, before it was read as, “Services provided”

33.

Substituted vide Noti. No. 46/2017- Central Tax (Rate) dt. 14/11/2017, w.e.f. 15/11/2017, before it was read as,

(i)

Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of airconditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor
for human consumption.

–

Substituted vide Noti. No. 46/2017- Central Tax (Rate) dt.
14/11/2017, w.e.f. 15/11/2017, before it was read as

(iii)

–

Omitted vide Noti. No. 46/2017- Central Tax (Rate) dt.
14/11/2017, w.e.f. 15/11/2017, before it was read as,

(iv)

–

Substituted vide Noti. No.
46/2017- Central Tax (Rate) dt. 14/11/2017, w.e.f. 15/11/2017, before it was
read as, “(ix) Accommodation, food and beverage services other than (i),
(ii), (iii), (iv), (v), (vi), (vii) and (viii) above.”

Inserted
vide Noti. No. 46/2017- Central Tax (Rate) dt. 14/11/2017, w.e.f. 15/11/2017.

Substituted vide Noti. No.
1/2018- Central Tax (Rate) dt. 25/01/2018, before it was read as, “(c) a
civil structure or any other original works pertaining to the “In-situ
rehabilitation of existing slum dwellers using land as a resource through
private participation” under the Housing for All (Urban) Mission/Pradhan
Mantri Awas Yojana, only for existing slum dwellers;

Inserted
vide Noti. No. 1/2018- Central Tax (Rate) dt. 25/01/2018.

Substituted
vide Noti. No. 1/2018- Central Tax (Rate) dt. 25/01/2018, before it was read
as, “excluding”

Inserted
vide Noti. No. 1/2018- Central Tax (Rate) dt. 25/01/2018.