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SAC CodeServicesGST Rate (%)
99Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.Nil
99Services by way of transfer of a going concern, as a whole or an independent part thereof.Nil
99Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Nil
99Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.Nil
99Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.Nil
99Services by the Central Government, State Government, Union territory or local authority excluding the following services— (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities.Nil
99Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 lakh rupees in case of a special category state) in the preceding financial year. Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property.Nil
99Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers.Nil
99Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs. Provided that nothing contained in this entry shall apply to - (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year.Nil
99Services received from a provider of service located in a non taxable territory by – (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or (c) a person located in a non-taxable territory: Provided that the exemption shall not apply to – (i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.Nil
99Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves.Nil
99Services provided to the United Nations or a specified international organization is exempt by way of refund.Nil
99Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund.Nil
99Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of serviceNil
99Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.Nil
9954Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.Nil
9954Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.Nil
9954Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount charged for such supplies)12 - with no refund of accumulated ITC
9954Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act18
995411Construction services of single dwelling or multi dewlling or multi-storied residential buildings18
995412Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc18
995413Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings18
995414Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.18
995415Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings18
995416Construction Services of other buildings n.e.c18
995419Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.18
995421General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels18
995422General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks18
995423General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.18
995424General construction services of local water & sewage pipelines, electricity and communication cables & related works18
995425General construction services of mines and industrial plants18
995426General Construction services of Power Plants and its related infrastructure18
995427General construction services of outdoor sport and recreation facilities18
995428General construction services of other civil engineering works n.e.c.18
995429Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.18
995431Demolition services18
995432Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.18
995433Excavating and earthmoving services18
995434Water well drilling services and septic system installation services18
995435Other site preparation services n.e.c18
995439Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18
995441Installation, assembly and erection services of prefabricated buildings18
995442Installation, assembly and erection services of other prefabricated structures and constructions18
995443Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)18
995444Other assembly and erection services n.e.c.18
995449Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18
995451Pile driving and foundation services18
995452Building framing & Roof Framing services18
995453Roofing and waterproofing services18
995454Concrete services18
995455Structural steel erection services18
995456Masonry services18
995457Scaffolding services18
995458Other special trade construction services n.e.c.18
995459Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.18
995461Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.18
995462Water plumbing and drain laying services18
995463Heating, ventilation and air conditioning equipment installation services18
995464Gas fitting installation services18
995465Insulation services18
995466Lift and escalator installation services18
995468Other installation services n.e.c.18
995469Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.18
995471Glazing services18
995472Plastering services18
995473Painting services18
995474Floor and wall tiling services18
995475Other floor laying, wall covering and wall papering services18
995476Joinery and carpentry services18
995477Fencing and railing services18
995478Other building completion and finishing services n.e.c.18
995479Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.18
996111Services provided for a fee/commission or contract basis on 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
996211Services provided for a fee/commission or contract basis on retail trade Explanation- This service does not include sale or purchase of goods18
9963Services by way of renting of residential dwelling for use as residence.Nil
9963Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 10,000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.Nil
9963(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 air-conditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.12
9963Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.18
9963Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below 1000 rupees 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.Nil
9963Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day 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.12
9963Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/and above but less than Rs 7500/per room per day 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.18
9963Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room. 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.28
9963Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.18
9963Supply, 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.18
9963Bundled 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 premises18
996311Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc18
996312Camp site services18
996313Recreational and vacation camp services18
996321Room or unit accommodation services for students in student residences18
996322Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc18
996329Other room or unit accommodation services n.e.c.18
996331Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.18
996332Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.18
996333Services provided in Canteen and other similar establishments18
996334Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.18
996335Catering services in trains, flights etc.18
996336Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators18
996337Other contract food services18
996339Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.18
9964Transport of passengers, with or without accompanied belongings, by – (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. 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).Nil
9964Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.Nil
9964Service of transportation of passengers, with or without accompanied belongings, by— (a) railways in a class other than— (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws).Nil
9964Transport of passengers by rail in first class or air conditioned coaches5 - with ITC of input services
9964Transport of passengers, 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 - No ITC
9964Transport of passengers by air in economy class5 - with ITC of input services
9964Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport5 - with ITC of input services
9964Transport of passengers by air in other than economy class.12
996411Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles18
996412Taxi services including radio taxi & other similar services;18
996413Non-scheduled local bus and coach charter services18
996414Other land transportation services of passengers.18
996415Local water transport services of passengers by ferries, cruises etc18
996416Sightseeing transportation services by rail, land, water & air18
996419Other local transportation services of passengers n.e.c.18
996421Long-distance transport services of passengers through Rail network by Railways, Metro etc18
996422Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc18
996423Taxi services including radio taxi & other similar services18
996424Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc18
996425Domestic/International Scheduled Air transport services of passengers18
996426Domestic/international non-scheduled air transport services of Passengers18
996427Space transport services of passengers18
996429Other long-distance transportation services of passengers n.e.c.18
9965Services by way of transportation of goods- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. 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.Nil
9965Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.Nil
9965Services by way of transportation by rail or a vessel from one place in India to another of the following goods: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure.Nil
9965Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. 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.Nil
9965Transport of goods in a vessel(other than specified goods)5 - with ITC of input services
9965Transport of goods in containers by rail by any person other than Indian Railways.12
996511Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.(other than GTA)Nil
996512Transport of goods by rail(other than specified goods)5 - with ITC of input services
996513Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline18
996519Other land transport services of goods n.e.c.18
996521Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc18
996522Inland water transport services of goods by refrigerator vessels, tankers and other vessels.Nil
996531Air transport services of letters & parcels and other goods18
996532Space transport services of freight18
9966Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or (b) to a goods transport agency, a means of transportation of goods. 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.Nil
9966Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient5 - No ITC
996601Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator18
996602Rental services of water vessels including passenger vessels, freight vessels etc with or without operator18
996603Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator18
996609Rental services of other transport vehicles n.e.c. with or without operator18
9967Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. 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.Nil
9967Service by way of access to a road or a bridge on payment of toll charges.Nil
9967Services by way of loading, unloading, packing, storage or warehousing of rice.Nil
9967Services 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 - No ITC
996711Container handling services18
996712Customs House Agent services18
996713Clearing and forwarding services18
996719Other cargo and baggage handling services18
996721Refrigerated storage services18
996722Bulk liquid or gas storage services18
996729Other storage and warehousing services18
996731Railway pushing or towing services18
996739Other supporting services for railway transport n.e.c.18
996741Bus station services18
996742Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.18
996743Parking lot services18
996744Towing services for commercial and private vehicles18
996749Other supporting services for road transport n.e.c.18
996751Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc18
996752Pilotage and berthing services18
996753Vessel salvage and refloating services18
996759Other supporting services for water transport n.e.c.18
996761Airport operation services (excl. cargo handling)18
996762Air traffic control services18
996763Other supporting services for air transport18
996764Supporting services for space transport18
996791Goods transport agency services for road transport5
996792Goods transport agency services for other modes of transport5
996793Other goods transport services5
996799Other supporting transport services n.e.c18
996811Postal services including post office counter services, mail box rental services.18
996812Courier services18
996813Local delivery services18
996819Other Delivery Services n.e.c18
996911Electricity transmission services( by an electricity transmission or distribution utility.)Nil
996911Electricity transmission services( by other than an electricity transmission or distribution utility.)18
996912Electricity distribution services (by an electricity transmission or distribution utility.)Nil
996912Electricity distribution services (by other than an electricity transmission or distribution utility.)18
996913Gas distribution services18
996921Water distribution services18
996922Services involving distribution of steam, hot water and air conditioning supply etc.18
996929Other similar services.18
9971Services by the Reserve Bank of India.Nil
9971Services by way of: (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex- change or amongst banks and such dealers.Nil
9971Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).Nil
9971Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.Nil
9971Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).Nil
9971Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).Nil
9971Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999).Nil
9971Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.Nil
9971Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.Nil
9971Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).Nil
9971Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.Nil
9971Services by way of collection of contribution under the Atal Pension Yojana.Nil
9971Services by way of collection of contribution under any pension scheme of the State Governments.Nil
9971Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.Nil
9971Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.Nil
9971(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. 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.5 - with ITC of input services
9971Services provided by foreman of 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 - with ITC of input services
9971Transfer of the right to use any goods for any purpose (whether or not for a specified period)Same rate of GST and compensation cess as on supply of similar goods
9971Any transfer of right in goods or of undivided share in goods without the transfer of title thereofSame rate of GST and compensation cess as on supply of similar goods
997111Central banking services18
997112Deposit services18
997113Credit-granting services including stand-by commitment, guarantees & securities18
997114Financial leasing services18
997119Other financial services (except investment banking, insurance services and pension services)18
997120Investment banking services18
997131pension services18
997132Life insurance services (excluding reinsurance services)18
997133Accident and health insurance services18
997134Motor vehicle insurance services18
997135Marine, aviation, and other transport insurance services18
997136Freight insurance services & Travel insurance services18
997137Other property insurance services18
997139Other non-life insurance services (excluding reinsurance services)18
997141Life reinsurance services18
997142Accident and health reinsurance services18
997143Motor vehicle reinsurance services18
997144Marine, aviation and other transport reinsurance ser18
997145Freight reinsurance services18
997146Other property reinsurance services18
997149Other non-life reinsurance services18
997151Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services18
997152Brokerage and related securities and commodities services including commodity exchange services18
997153Portfolio management services except pension funds18
997154Trust and custody services18
997155Services related to the administration of financial markets18
997156Financial consultancy services18
997157Foreign exchange services18
997158Financial transactions processing and clearing house services18
997159Other services auxiliary to financial services18
997161Insurance brokerage and agency services18
997162Insurance claims adjustment services18
997163Actuarial services18
997164Pension fund management services18
997169Other services auxiliary to insurance and pensions18
997171Services of holding equity of subsidiary companies18
997172Services of holding securities and other assets of trusts and funds and similar financial entities18
9972Services by way of renting of residential dwelling for use as residence.Nil
9972Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 1000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month.Nil
9972One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units.Nil
997211Rental or leasing services involving own or leased residential property18
997212Rental or leasing services involving own or leased non-residential property18
997213Trade services of buildings18
997214Trade services of time-share properties18
997215Trade services of vacant and subdivided land18
997221Property management services on a fee/commission basis or contract basis18
997222Building sales on a fee/commission basis or contract basis18
997223Land sales on a fee/commission basis or contract basis18
997224Real estate appraisal services on a fee/commission basis or contract basis18
9973Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods.Nil
9973Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.Nil
9973Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.Nil
9973Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.Nil
9973Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.12
997311Leasing or rental services concerning transport equipments including containers, with or without operator18
997312Leasing or rental services concerning agricultural machinery and equipment with or without operatorNil
997313Leasing or rental services concerning construction machinery and equipment with or without operator18
997314Leasing or rental services concerning office machinery and equipment (except computers) with or without operator18
997315Leasing or rental services concerning computers with or without operators18
997316Leasing or rental services concerning telecommunications equipment with or without operator18
997319Leasing or rental services concerning other machinery and equipments with or without operator18
997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )18
997322Leasing or rental services concerning video tapes and disks (Home entertainment equipment )18
997323Leasing or rental services concerning furniture and other household appliances18
997324Leasing or rental services concerning pleasure and leisure equipment.18
997325Leasing or rental services concerning household linen.18
997326Leasing or rental services concerning textiles, clothing and footwear.18
997327Leasing or rental services concerning do-it-yourself machinery and equipment18
997329Leasing or rental services concerning other goods18
997331Licensing services for the right to use computer software and databases.18
997332Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.18
997333Licensing services for the right to reproduce original art works18
997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.18
997335Licensing services for the right to use R&D products18
997336Licensing services for the right to use trademarks and franchises18
997337Licensing services for the right to use minerals including its exploration and evaluation18
997338Licensing services for right to use other natural resources including telecommunication spectrum18
997339Licensing services for the right to use other intellectual property products and other rescources n.e.c18
9981Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubate.Nil
998111Research and experimental development services in natural sciences18
998112Research and experimental development services in engineering and technology18
998113Research and experimental development services in medical sciences and pharmacy.18
998114Research and experimental development services in agricultural sciences.18
998121Research and experimental development services in social sciences.18
998122Research and experimental development services in humanities18
998130Interdisciplinary research and experimental development services.18
998141Research and development originals in pharmaceuticals18
998142Research and development originals in agriculture18
998143Research and development originals in biotechnology18
998144Research and development originals in computer related sciences18
998145Research and development originals in other fields n.e.c.18
9982Services provided by- (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.Nil
998211Legal advisory and representation services concerning criminal law.18
998212Legal advisory and representation services concerning other fields of law.18
998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.18
998214Legal documentation and certification services concerning other documents.18
998215Arbitration and conciliation services18
998216Other legal services n.e.c.18
998221Financial auditing services18
998222Accounting and bookkeeping services18
998223Payroll services18
998224Other similar services n.e.c18
998231Corporate tax consulting and preparation services18
998232Individual tax preparation and planning services18
998240Insolvency and receivership services18
9983Services provided by the Central Government, State Government, Union territory or local authority by way oftt (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.Nil
9983Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.Nil
9983Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.Nil
9983Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.Nil
998311Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.18
998312Business consulting services including pubic relations services18
998313Information technology (IT) consulting and support services18
998314Information technology (IT) design and development services18
998315Hosting and information technology (IT) infrastructure provisioning services18
998316IT infrastructure and network management services18
998319Other information technology services n.e.c18
998321Architectural advisory services18
998322Architectural services for residential building projects18
998323Architectural services for non-residential building projects18
998324Historical restoration architectural services18
998325Urban planning services18
998326Rural land planning services18
998327Project site master planning services18
998328Landscape architectural services and advisory services18
998331Engineering advisory services18
998332Engineering services for building projects18
998333Engineering services for industrial and manufacturing projects18
998334Engineering services for transportation projects18
998335Engineering services for power projects18
998336Engineering services for telecommunications and broadcasting projects18
998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.18
998338Engineering services for other projects n.e.c.18
998339Project management services for construction projects18
998341Geological and geophysical consulting services18
998342Subsurface surveying services18
998343Mineral exploration and evaluation18
998344Surface surveying and map-making services18
998345Weather forecasting and meteorological services18
998346Technical testing and analysis services18
998347Certification of ships, aircraft, dams, etc.18
998348Certification and authentication of works of art18
998349Other technical and scientific services n.e.c.18
998351Veterinary services for pet animals(for health care)Nil
998351Veterinary services for pet animals(others)
998352Veterinary services for livestock(for health care)Nil
998352Veterinary services for livestock(others)
998359Other veterinary services n.e.c.18
998361Advertising Services18
998362Purchase or sale of advertising space or time, on commission18
998363Sale of advertising space in print media (except on commission)5
998364Sale of TV and radio advertising time18
998365Sale of Internet advertising space18
998366Sale of other advertising space or time (except on commission)18
998371Market research services18
998372Public opinion polling services18
998381Portrait photography services18
998382Advertising and related photography services18
998383Event photography and event videography services18
998384Specialty photography services18
998385Restoration and retouching services of photography18
998386Photographic & videographic processing services18
998387Other Photography & Videography and their processing services n.e.c.18
998391Specialty design services including interior design, fashion design, industrial design and other specialty design services18
998392Design originals18
998393Scientific and technical consulting services18
998394Original compilations of facts/information18
998395Translation and interpretation services18
998396Trademarks and franchises18
998397Sponsorship Services & Brand Promotion Services18
998399Other professional, technical and business services n.e.c.18
9984Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.Nil
9984Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.Nil
9984Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.Nil
998411Carrier services18
998412Fixed telephony services18
998413Mobile telecommunications services18
998414Private network services18
998415Data transmission services18
998419Other telecommunications services including Fax services, Telex services n.e.c.18
998421Internet backbone services18
998422Internet access services in wired and wireless mode.18
998423Fax, telephony over the Internet18
998424Audio conferencing and video conferencing over the Internet18
998429Other Internet telecommunications services n.e.c.18
998431On-line text based information such as online books, newpapers, periodicals, directories etc18
998432On-line audio content18
998433On-line video content18
998434Software downloads18
998439Other on-line contents n.e.c.18
998441News agency services to newspapers and periodicals18
998442Services of independent journalists and press photographers18
998443News agency services to audiovisual media18
998451Library services18
998452Operation services of public archives including digital archives18
998453Operation services of historical archives including digital archives18
998461Radio broadcast originals18
998462Television broadcast originals18
998463Radio channel programmes18
998464Television channel programmes18
998465Broadcasting services18
998466Home programme distribution services18
9985Services by way of loading, unloading, packing, storage or warehousing of rice.Nil
9985Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.Nil
9985Services by an organiser to any person in respect of a business exhibition held outside India.Nil
9985Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.Nil
9985Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.Nil
998511Executive/retained personnel search services18
998512Permanent placement services, other than executive search services18
998513Contract staffing services18
998514Temporary staffing services18
998515Long-term staffing (pay rolling) services18
998516Temporary staffing-to-permanent placement services18
998517Co-employment staffing services18
998519Other employment & labour supply services n.e.c18
998521Investigation services18
998522Security consulting services18
998523Security systems services18
998524Armoured car services18
998525Guard services18
998526Training of guard dogs18
998527Polygraph services18
998528Fingerprinting services18
998529Other security services n.e.c.18
998531Disinfecting and exterminating services18
998532Window cleaning services18
998533General cleaning services18
998534Specialized cleaning services for reservoirs and tanks18
998535Sterilization of objects or premises (operating rooms)18
998536Furnace and chimney cleaning services18
998537Exterior cleaning of buildings of all types18
998538Cleaning of transportation equipment18
998539Other cleaning services n.e.c.18
998540Packaging services of goods for others18
998541Parcel packing and gift wrapping18
998542Coin and currency packing services18
998549Other packaging services n.e.c18
998551Reservation services for transportation18
998552Reservation services for accommodation, cruises and package tours18
998553Reservation services for convention centres, congress centres and exhibition halls18
998554Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services18
998555Tour operator services5 -with no ITC
998556Tourist guide services18
998557Tourism promotion and visitor information services18
998559Other travel arrangement and related services n.e.c18
998591Credit reporting & rating services18
998592Collection agency services18
998593Telephone-based support services18
998594Combined office administrative services18
998595Specialized office support services such as duplicating services, mailing services, document preparation etc18
998596Events, Exhibitions, Conventions and trade shows organisation and assistance services18
998597Landscape care and maintenance services18
998598Other information services n.e.c.18
998599Other support services n.e.c.18
9986Services 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.Nil
9986Carrying 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
998611Support services to crop productionNil
998612Animal husbandry services18
998613Support services to hunting18
998614Support services to forestry and logging18
998615Support services to fishing18
998619Other support services to agriculture, hunting, forestry and fishing18
998621Support services to oil and gas extraction18
998622Support services to other mining n.e.c.18
998631Support services to electricity transmission and distribution18
998632Support services to gas distribution18
998633Support services to water distribution18
998634Support services to Distribution services of steam, hot water and air-conditioning supply18
998711Maintenance and repair services of fabricated metal products, except machinery and equipment.18
998712Maintenance and repair services of office and accounting machinery18
998713Maintenance and repair services of computers and peripheral equipment18
998714Maintenance and repair services of transport machinery and equipment18
998715Maintenance and repair services of electrical household appliances18
998716Maintenance and repair services of telecommunication equipments and apparatus18
998717Maintenance and repair services of commercial and industrial machinery.18
998718Maintenance and repair services of elevators and escalators18
998719Maintenance and repair services of other machinery and equipments18
998721Repair services of footwear and leather goods18
998722Repair services of watches, clocks and jewellery18
998723Repair services of garments and household textiles18
998724Repair services of furniture18
998725Repair services of bicycles18
998726Maintenance and repair services of musical instruments18
998727Repair services for photographic equipment and cameras18
998729Maintenance and repair services of other goods n.e.c.18
998731Installation services of fabricated metal products, except machinery and equipment.18
998732Installation services of industrial, manufacturing and service industry machinery and equipment.18
998733Installation services of office and accounting machinery and computers18
998734Installation services of radio, television and communications equipment and apparatus.18
998735Installation services of professional medical machinery and equipment, and precision and optical instruments.18
998736Installation services of electrical machinery and apparatus n.e.c.18
998739Installation services of other goods n.e.c.18
9988Services by way of slaughtering of animals.Nil
9988Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.Nil
9988Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 of HSN.5
998811Meat processing servicesNil
998812Fish processing servicesNil
998813Fruit and vegetables processing services18
998814Vegetable and animal oil and fat manufacturing services18
998815Dairy product manufacturing services18
998816Other food product manufacturing services18
998817Prepared animal feeds manufacturing services18
998818Beverage manufacturing services18
998819Tobacco manufacturing services n.e.c.18
998821Textile manufacturing services18
998822Wearing apparel manufacturing services18
998823Leather and leather product manufacturing services18
998831Wood and wood product manufacturing services18
998832Paper and paper product manufacturing services18
998841Coke and refined petroleum product manufacturing services18
998842Chemical product manufacturing services18
998843Pharmaceutical product manufacturing services18
998851Rubber and plastic product manufacturing services18
998852Plastic product manufacturing services18
998853Other non-metallic mineral product manufacturing services18
998860Basic metal manufacturing services18
998871Structural metal product, tank, reservoir and steam generator manufacturing services18
998872Weapon and ammunition manufacturing services18
998873Other fabricated metal product manufacturing and metal treatment services18
998874Computer, electronic and optical product manufacturing services18
998875Electrical equipment manufacturing services18
998876General-purpose machinery manufacturing services n.e.c.18
998877Special-purpose machinery manufacturing services18
998881Motor vehicle and trailer manufacturing services18
998882Other transport equipment manufacturing services18
998891Furniture manufacturing services18
998892Jewellery manufacturing services18
998893Imitation jewellery manufacturing services18
998894Musical instrument manufacturing services18
998895Sports goods manufacturing services18
998896Game and toy manufacturing services18
998897Medical and dental instrument and supply manufacturing services18
998898Other manufacturing services n.e.c.18
998911Publishing, on a fee or contract basis18
998912Printing and reproduction services of recorded media, on a fee or contract basis18
998920Moulding, pressing, stamping, extruding and similar plastic manufacturing services18
998931Iron and steel casting services18
998932Non-ferrous metal casting services18
998933Metal forging, pressing, stamping, roll forming and powder metallurgy services18
998941Metal waste and scrap recovery (recycling) services, on a fee or contract basis18
998942Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis18
999Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 10,000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.Nil
9991Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).Nil
9991Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.Nil
9991Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).Nil
9991Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.Nil
9991Services by way of collection of contribution under the Atal Pension Yojana.Nil
9991Services by way of collection of contribution under any pension scheme of the State Governments.Nil
9991Services by the following persons in respective capacities – (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.Nil
9991Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.Nil
9991Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.Nil
9991Services provided by- (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.Nil
9991Services provided by the Central Government, State Government, Union territory or local authority by way oftt (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.Nil
9991Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement.Nil
9991Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.Nil
9991Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.Nil
9991Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.Nil
9991Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.Nil
9991Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.Nil
9991Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.Nil
999111Overall Government public services18
999112Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.18
999113Public administrative services related to the more efficient operation of business.18
999119Other administrative services of the government n.e.c.18
999121Public administrative services related to external affairs, diplomatic and consular services abroad.18
999122Services related to foreign economic aid18
999123Services related to foreign military aid18
999124Military defence services18
999125Civil defence services18
999126Police and fire protection services18
999127Public administrative services related to law courts18
999128Administrative services related to the detention or rehabilitation of criminals.18
999129Public administrative services related to other public order and safety affairs n.e.c.18
999131Administrative services related to sickness, maternity or temporary disablement benefit schemes.18
999132Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees18
999133Administrative services related to unemployment compensation benefit schemes18
999134Administrative services related to family and child allowance programmes18
9992Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.Nil
9992Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.Nil
9992Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management.Nil
9992Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body.Nil
9992Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.Nil
9992Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.Nil
9992Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.Nil
9992Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.Nil
999210Pre-primary education servicesNil
999220Primary education servicesNil
999231Secondary education services, generalNil
999232Secondary education services, technical and vocational.Nil
999241Higher education services, generalNil
999242Higher education services, technicalNil
999243Higher education services, vocationalNil
999249Other higher education services18
999259Specialised education services18
999291Cultural education services18
999292Sports and recreation education services18
999293Commercial training and coaching services18
999294Other education and training services n.e.c.18
999295services involving conduct of examination for admission to educational institutions18
999299Other Educational support services18
9993Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.Nil
9993Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or paramedics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.Nil
999311Inpatient servicesNil
999312Medical and dental servicesNil
999313Childbirth and related servicesNil
999314Nursing and Physiotherapeutic servicesNil
999315Ambulance servicesNil
999316Medical Laboratory and Diagnostic-imaging servicesNil
999317Blood, sperm and organ bank servicesNil
999319Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.Nil
999321Residential health-care services other than by hospitals18
999322Residential care services for the elderly and persons with disabilitiesNil
999331Residential care services for children suffering from mental retardation, mental health illnesses or substance abuseNil
999332Other social services with accommodation for children18
999333Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuseNil
999334Other social services with accommodation for adults18
999341Vocational rehabilitation servicesNil
999349Other social services without accommodation for the elderly and disabled n.e.c.Nil
999351Child day-care services18
999352Guidance and counseling services n.e.c. related to childrenNil
999353Welfare services without accommodation18
999359Other social services without accommodation n.e.c.18
9994Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.Nil
9994Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.Nil
999411Sewerage and sewage treatment services18
999412Septic tank emptying and cleaning services18
999421Collection services of hazardous waste18
999422Collection services of non-hazardous recyclable materials18
999423General waste collection services, residential18
999424General waste collection services, other n.e.c.18
999431Waste preparation, consolidation and storage services18
999432Hazardous waste treatment and disposal services18
999433Non-hazardous waste treatment and disposal services18
999441Site remediation and clean-up services18
999442Containment, control and monitoring services and other site remediation services18
999443Building remediation services18
999449Other remediation services n.e.c.18
999451Sweeping and snow removal services18
999459Other sanitation services n.e.c.18
999490Other environmental protection services n.e.c.18
9995Service by an unincorporated body or a nonprofit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of 5000 rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.Nil
999511Services furnished by business and employers organizations18
999512Services furnished by professional organizations18
999520Services furnished by trade unions18
999591Religious services18
999592Services furnished by political organizations18
999593Services furnished by human rights organizations18
999594Cultural and recreational associations18
999595Services furnished by environmental advocacy groups18
999596Services provided by youth associations18
999597Other civic and social organizations18
999598Home owners associations18
999599Services provided by other membership organizations n.e.c.18
9996Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body.Nil
9996Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than 1,50,000 rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.Nil
9996Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.Nil
9996Services by way of training or coaching in recreational activities relating to: (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act.Nil
9996Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above.Nil
9996Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama18
9996Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.18
9996Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like28
9996Services provided by a race club by way of totalisator or a license to bookmaker in such club28
999611Sound recording services18
999612Motion picture, videotape, television and radio programme production services18
999613Audiovisual post-production services18
999614Motion picture, videotape and television programme distribution services18
999615Motion picture projection services18
999621Performing arts event promotion and organization services18
999622Performing arts event production and presentation services18
999623Performing arts facility operation services18
999629Other performing arts and live entertainment services n.e.c.18
999631Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc18
999632Services of authors, composers, sculptors and other artists, except performing artists18
999633Original works of authors, composers and other artists except performing artists, painters and sculptors18
999641Museum and preservation services of historical sites and buildings18
999642Botanical, zoological and nature reserve services18
999651Sports and recreational sports event promotion and organization services18
999652Sports and recreational sports facility operation services18
999659Other sports and recreational sports services n.e.c.18
999661Services of athletes18
999662Support services related to sports and recreation18
999691Amusement park and similar attraction services18
999692Gambling and betting services including similar online services28
999693Coin-operated amusement machine services18
999694Lottery services18
999699Other recreation and amusement services n.e.c.18
9997Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.Nil
999711Coin-operated laundry services18
999712Dry-cleaning services (including fur product cleaning services)18
999713Other textile cleaning services18
999714Pressing services18
999715Dyeing and colouring services18
999719Other washing, cleaning and dyeing services n.e.c18
999721Hairdressing and barbers services18
999722Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services18
999723Physical well-being services including health club & fitness centre18
999729Other beauty treatment services n.e.c.18
999731Cemeteries and cremation servicesNil
999732Undertaking services18
999791Services involving commercial use or exploitation of any event18
999792Agreeing to do an act18
999793Agreeing to refrain from doing an act18
999794Agreeing to tolerate an act18
999795Conduct of religious ceremonies/rituals by persons18
999799Other services n.e.c.18
999800Domestic services both part time & full time18
9999Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.Nil
999795Conduct of religious ceremonies/rituals by persons18
999799Other services n.e.c.18
999800Domestic services both part time & full time18
9999Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.Nil
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