Note: IGST Tax rate is
given below. CGST rate or SGST rate is 50% of the IGST rate

Service
code

Description of Service

Rate

Condition

Sl. No.

9954

i)   Construction of a complex, building, civil structure or a part thereof, including a complex or building intended
for sale to a buyer, except where the entire consideration has been received
after issuance of completion certificate, by the competent authority or after
its first occupation, whichever is earlier

ii)   Composite supply of works contract u/s
2(119) of  CGST Act, 2017

18

 

3

Composite supply of works contract u/s
2(119) of  CGST Act, 2017:

iii)   supplied to the Central
Government, State Government,
Union territory, a local
authority, a Governmental Authority or a Government Entity

by way of construction, erection,
commissioning, installation, completion, fitting out, repair, maintenance,
renovation, or alteration of, –

(a)  a historical monument, archaeological site or remains of
national importance, archaeological excavation, or antiquity specified under
the Ancient Monuments and Archaeological Sites and Remains Act, 1958

(b)  canal, dam or other irrigation works;

pipeline, conduit or plant for water supply, water treatment,
sewerage treatment or disposal.

 12

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

iv)    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 general public use

(b) a civil structure or any other original works pertaining
to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv
Awaas Yojana;

(c) a civil structure or any other original works pertaining
to the “ln-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;

(da) a civil structure or any other original works pertaining
to the “Economically Weaker Section (EWS) houses” constructed under the
Affordable Housing in partnership by State or Union Territory or local
authority or urban development authority under the Housing for All (Urban)
Mission/ Pradhan Mantri Awas Yojana (Urban)

(db) a civil structure or any other original works pertaining
to the “houses constructed or acquired under the Credit Linked Subsidy Scheme
for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle
Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for
All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban)

(e) a pollution control or effluent treatment plant, except
located as a part of a factory; or

(f) a structure meant for funeral, burial or cremation of
deceased.

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

v)  supplied by way of construction, erection,  commissioning, or installation of original
works pertaining to,-

(a) railways including monorail and metro;

(b) a single residential unit otherwise than as a part of a
residential complex;

(c) low-cost houses up to a carpet area of 60 sq. mtrs per
house in a housing project approved by competent authority under the ‘Scheme
of Affordable Housing in Partnership’ framed by the Ministry of Housing &
Urban Poverty Alleviation, Govt of India;

(d)  low-cost houses up
to a carpet area of 60 sq. mtrs per house in a housing project approved by
competent authority under the “Affordable Housing in Partnership” component
of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; or any
housing scheme of a State Govt;

(da) low-cost houses up to a carpet area of 60 square metres
per house in an affordable housing project which has been given
infrastructure status vide notification of Government of India, in Ministry
of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated
the 30th March, 2017;

(e)  post-harvest
storage infrastructure for agricultural produce including a cold storage for
such purposes;

(f)   mechanised food
grain handling system, machinery or equipment for units processing
agricultural produce as food stuff excluding alcoholic beverages.

 

 

vi)  
Composite
supply of works contract as defined u/s 2(119) provided to the
a local authority, a Governmental
Authority or a Government Entity
by
way of construction, erection, commissioning, installation, completion,
fitting out, repair, maintenance, renovation, or alteration of –

(a)  a civil structure or any other original works meant
predominantly for use other than for commerce, industry, or any other
business or profession;

(b)  a structure meant predominantly for use as (i) an educational,
(ii) a clinical, or(iii) an art or cultural establishment; or

(c)  a residential complex predominantly meant for self-use or the
use of their employees or other persons specified in paragraph 3 of the
Schedule III of the Central Goods and Services Tax Act, 2017.

Explanation – For the purposes of this item, the term
‘business’ shall not include any activity or transaction undertaken by the Government
or local authority in which they are engaged as public authorities.

12

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
Government or local authority, as the case may be

 

vii) 
Composite
supply of works contract as defined in clause (119) of section 2 of the
Central Goods and Services Tax Act, 2017, involving predominantly earth work
(that is, constituting more than 75 per cent. of the value of the works
contract) provided to the Central Government, State Government, Union
territory, local authority, a Governmental Authority or a

Government Entity.

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.

12

 

 

ix)  
Composite
supply of works contract as defined in clause (119) of section 2 of the
Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the
main contractor providing services specified in item (iii) or item (vi) above
to the Central Government, State Government, Union territory, a local
authority, a Governmental Authority or a Government Entity.

12

 

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 workscontract as defined in clause (119)
of section 2 of the Central Goods and Services Tax Act, 2017 provided by a
sub-contractor to the main contractor providing services specified in item
(vii) above to the Central Government, State Government, Union territory, a
local authority, a Governmental Authority or a Government Entity.

5

 

xi)  
Services
by way of housekeeping, such as plumbing, carpentering, etc. where the person
supplying such service through electronic commerce operator is not liable for
registration under subsection (1) of section 22 of the Central Goods and
Services Tax Act, 2017.

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.

18

9961

Services
in
wholesale trade

[Excludes
sale or purchase of goods but includes services of commission agents,
commodity brokers, auctioneers and all other traders who negotiate whole sale
commercial transactions for a fee, whole sale auctioning houses, electronic
whole sale agents and brokers]

18

 

5

9962

Services
in
retail trade [Excludes sale or
purchase of goods]

18

6

9963

 (i) Supply, by way of or as part of any service, of goods,
being
food or any other article
for human consumption
or any
drink, 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 Rs. 7,500 and above per unit
per day or equivalent. Explanation 1.- This item includes such supply at a
canteen, mess, cafeteria or dining space of an institution such as a school,
college, hospital, industrial unit, office, by such institution or by any
other person based on a contractual arrangement with such institution for
such supply, provided that such supply is not event based or occasional.
Explanation 2- This entry excludes the supplies covered under the item 7 (v).
Explanation 3- “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

 5

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

7

(ia)
Supply, of goods, being food or any other article for human consumption or
any drink, by the Indian Railways or Indian Railways Catering and Tourism
Corporation Ltd. or their licensees, whether in trains or at platforms.

 

 

 

(ii)
Accommodation in
hotels, inns, guest houses, or other commercial places meant for residential
or lodging purposes having value of supply of a unit of accommodation of

Rs. 1000 to Rs.2500 per
unit per day
or equivalent

12

 

(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.

 (v) Supply, by way of or as part of any service, of goods,
being
food or any other article
for human consumption
or any
drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other
outdoor or indoor functions that are
event based and occasional in nature.

(vi) Accommodation in hotels, inns,
guest houses or other commercial places meant for residential or lodging
purposes having value of supply of a unit of accommodation of Rs.
2500 to Rs.7500 per unit per day or equivalent

(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 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

18

(viii) Accommodation
in hotels including five star hotels, inns, guest
houses or other commercial places meant for residential or lodging purposes
having value of supply of a unit of accommodation of
Rs. 7500 and above per unit per day or equivalent

28

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

18

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 integrated tax @ 5% without any
input tax credit under item (i) above and shall not be levied at the rate as specified
under this entry.

 

 

9964

(i)
Transport of passengers, with or without
accompanied belongings,
by rail in first class or AC coach

5

ITC
on input goods used in output service is not utilised for paying GST

8

(ii) Transport of passengers,
with or without accompanied belongings by-

(a)     
AC contract carriage other than motorcab

(b)    
AC stage carriage

(c)     
Radio taxi

(vi) Transport of passengers by motorcab where
the
cost of fuel is
included in the consideration
charged from
the service recipient (If condition given is not followed then taxed @ 12%)

5

ITC
on input goods & services used in output service is not taken

(iii)
Transport of passengers, with or without
accompanied belongings,
by air in economy class

5

ITC
on input goods used in output service is not taken

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

12

(iv)
Transport of passengers by any motor vehicle designed to carry passengers
where the cost of fuel is included in the consideration charged from the

service
recipient.

5

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)]

or

12

(vii)
Passenger transport services
other than
(i) to (vi) above

18

9965

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

5

ITC
on input goods used in output service is not utilised for paying GST on
service

9

(ii)
Transport of
goods
in a vessel
including
services provided or agreed to be provided by a person in non-taxable
territory to a person in non-taxable territory by way of transportation of
goods by a vessel from a place outside India up to the customs station of
clearance in India. [Condition will not apply where the supplier of service
is located in non- taxable territory]

5

ITC
on goods (other than on ships, vessels including bulk carriers and tankers)
used in output service has not been taken

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

(Taxable
@ 12% on all services supplied, if GTA opts to pay IGST@ 12%)

 

5

ITC
on input goods & services used in output service is not taken

(iv)
Transport of goods in
containers
by rail
by any person other than Indian Railways

12

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

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)]

or

12

vi)
Multimodal transportation of goods

Explanation.-

(a)
“multimodal transportation” means carriage of goods, by at least two
different modes of transport from the place of acceptance of goods to the
place of delivery of goods by a multimodal transporter;

(b)
“mode of transport” means carriage of goods by road, air, rail, inland
waterways or sea;

(c) “multimodal transporter” means a person who,-

(A) enters into a contract under which he undertakes to
perform multimodal transportation against freight; and

(B)
acts as principal, and not as an agent either of the consignor, or consignee
or of the carrier participating in the multimodal transportation and who
assumes responsibility for the performance of the said contract.

 

12

 

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

18

 

9966

 (i) Renting of any motor vehicle designed to carry passengers where the
cost of fuel is
included in the consideration
charged
from the service recipient.

5

Provided
that credit of input tax charged on

goods
and services used in supplying the service, other than the input tax credit
of input service in the same line of business (i.e. service procured from
another service provider of transporting passengers in a

motor
vehicle or renting of a motor vehicle)

has
not been taken., [Please refer to Explanation no. (iv)]

10

 

 

 

 

 

 

or

12

(ii)
Time charter of vessels for transport of goods.

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.

18

     

 

9967

(i)
Supporting services of goods transport agency (GTA) in relation to transportation of goods (including used
household goods for personal use)   
(Taxable @ 12% on all services supplied, if GTA opts to pay IGST@ 12%)

 

5

ITC
on input goods & services used in output service is not taken

11

(ii)
Supporting services in transport
other than (i) above

18

9968

Postal and courier services

18

12

9969

Electricity, gas, water
and other distribution services

18

13

9971

(i)
Services provided by a foreman of a chit fund in relation to chit

12

ITC
on input goods used in output service is not taken

15

(ii)
Transfer of the right to use any goods for any purpose (for any period) for valuable consideration

 (iii)
Any transfer of right in goods or of undivided share in goods without
the transfer of title
thereof

Same
rate of IGST &
cess 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 Schedule II 5(f) of the CGST Act, 2017.

[Condition
will not apply where the supplier of service is located in non- taxable
territory]

5

ITC
on input goods used in output service is not taken

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

65
per cent. of the rate of integrated

tax
as applicable on supply of like

goods
involving transfer of title in

goods.

Note:-
This entry is applicable only till 30.06.2020.

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

18

9972

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

  

16

(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).

Provided
that nothing contained in this entry shall apply to an amount charged for
such lease and sub-lease in excess of one third of the total amount charged
for the said composite supply. Total amount shall have the same meaning for
the purpose of this proviso as given in paragraph 2 of this notification.

   

 

(iii)
Real estate services other than (i) and (ii) above.

   18

9973

 

(i)
Temporary or permanent transfer or permitting the use
or enjoyment of Intellectual Property (IP)
right
in respect of goods
other
than Information Technology
software

12

17

(ii)
Temporary or permanent transfer or permitting the
use or enjoyment of Intellectual Property (IP) right in respect of
Information Technology software

18

 (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for valuable
consideration

(iv)
Any transfer of
right in goods or
of undivided share in goods
without the transfer of title thereof

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

(v)
Leasing of aircrafts
by an operator for operating scheduled air
transport service or scheduled air cargo service by way of transaction
covered by Schedule II 5(f) of the CGST Act, 2017. [Condition will not apply
where the supplier of service is located in non- taxable territory]

5

ITC
on input goods used in output service is not taken

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

65
per cent. of the rate of integrated

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

goods.

Note:-
This entry is applicable only till 30.06.2020
.

 (vii) Time charter of vessels for transport
of goods.

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)].

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

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

9981

Research and development
services

18

19

9982

Legal and accounting
services

18

20

9983

(i)
Selling of space for
advertisement in print
media

5

21

(ii)
Other professional, technical and business services

other than (i) above

18

9984

 

 (i) Telecommunications,
broadcasting and information supply consisting only of e-book

Explanation.- “e-books” means an electronic version of a
printed book (falling under tariff item 4901 in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a
computer or a hand held
device.

5

22

 

(ii) Telecommunications, broadcasting and information supply
services other than (i) above.

18

 

 

9985

(i) Supply of tour operators services 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)

5

ITC on input goods &
services
other than the input tax
credit of input service in the same line of business
used
in output service is not taken & amount charged in the bill includes
accommodation & transportation 
charges

23

(ii)
Services by way of house-keeping, such as plumbing, carpentering, etc. where
the person supplying such service through electronic commerce operator is not
liable for registration under sub-section (1) of section 22 of the Central
Goods and Services Tax Act, 2017.

 

5

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

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

18

 

9986

(i)     
Support services to agriculture, forestry, fishing, animal husbandry

Nil

24

(ii)
Service of exploration, mining or drilling of petroleum crude or natural gas
or both.

12

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

18

9987

(i)  Services by way of house-keeping, such as plumbing,
carpentering, etc. where the person supplying such service through electronic
commerce operator is not liable for registration under sub-section (1) of
section 22 of the Central Goods and Services Tax Act, 2017

5

Provided that

credit of input tax

charged on goods and services
has

not been taken

[Please refer to

Explanation no.

(iv)]

25

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

18

 

9988

(i)    Services by way of job work in relation to-

(a)  
Printing
of newspapers

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

(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

(da) Printing of all goods falling under Chapter 48 or 49, which
attract IGST @ 5 % or Nil

(e)  
Processing
of hides, skins and leather falling under Chapter 41 in the First Schedule to
the Customs Tariff Act, 1975

(ea) manufacture of leather goods or footwear falling under Chapter
42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)
respectively;

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

(i)   
manufacture
of handicraft goods

Explanation. – The term “handicraft goods” shall have the same
meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated
the 15th September, 2017 published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the
15th September, 2017 as amended from time to time.

5

26

(ia)
Services by way of job work in relation to-

(a) manufacture of umbrella;

(b) printing of all goods falling under Chapter 48 or 49,
which attract IGST @ 12%.

12

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

(a) printing of newspapers;

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

(c) printing of all goods falling under Chapter 48 or 49,
which attract IGST @ 5% or Nil

5

(iia)
Services by way of any treatment or process on goods belonging to another
person, in relation to printing of all goods falling under Chapter 48 or 49,
which attract IGST @ 12%.

12

(iii) Tailoring services.

5

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

18

9989

(i)
Services by way of printing of all goods falling under Chapter 48 or 49
[including newspapers, books (including Braille books), journals and
periodicals], which attract IGST @ 12% or 5% or Nil, where only content is
supplied by the publisher and the physical inputs including paper used for
printing belong to the printer.

12

27

 

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

18

9991

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

18

29

9992

Education services

18

30

9993

Human
health and
social care
services

18

31

9994

 (i)Services by way of treatment of effluents
by a Common Effluent Treatment Plant.

12

32

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

18

9995

Services
of
membership organisations

18

33

9996

(i)  
Services
by way of admission or
access to circus, Indian classical dance, theatrical
performance,
drama or planetarium

(ii) 
Services
by way of admission exhibition of
cinematograph films where price of admission ticket is less than Rs.100

18

34

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

18

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

28

(iv)Services
provided by a
race club by way
of totalisator or a license to bookmaker in such club

28

(v)Gambling

28

(vi)
Recreational, cultural and sporting services
other than (i), (ii), (iii),
(iiia), (iv) and (v) above

18

9997

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

18

35

9998

Domestic services

18

36

9999

Services provided by extraterritorial
organisations
and bodies

18

37

Explanation:

1.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), 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– “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/sublease.

2.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

3.Where the value of taxable service provided by a person
located in non-taxable territory to a person located in non-taxable territory
by way of transportation of goods by a vessel from a place outside India up
to the customs station of clearance in India is not available with the person
liable for paying integrated tax, the same shall be deemed to be 10 % of the
CIF value (sum of cost, insurance and freight) of imported goods

4.Goods includes capital goods

5.Wherever a rate has been prescribed in this notification
subject to the condition that ITC on goods or services used in supplying the
service has not been taken, it shall mean that,-

a.  ITC charged on goods or services used exclusively in supplying
such service has not been taken; &

b.ITC on
goods or services used partly for supplying such service and partly for
effecting other supplies eligible for ITC, is reversed as if supply of such
service is an exempt supply and attracts provisions of section 20 (iv) of the
IGST Act, 2017 read with section 17 (2) of the CGST Act, 2017 and the rules
made thereunder

Reference:

Notification no. 8/2017

Notification no. 20/2017

Notification no. 24/2017

Notification no. 39/2017

Notification no. 48/2017

Notification no. 01/2018

Notification no. 14/2018

Notification no. 18/2018