Ankita Khetan | Jul 29, 2017 |
SAC Codes GST Rates for Services
In India, SAC codes were being used by the service tax department for classification, recognition and measurement of services. A unified code for classification, recognition, measurement are provided depending upon the description of services known as service accounting code (SAC codes). Different rates have been prescribed based on different SAC codes.
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| Description of Services | SAC Code | Rate (%) |
| Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. | 99 | Nil |
| Services by way of transfer of a going concern, as a whole or an independent part thereof. | 99 | Nil |
| Pure 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. | 99 | Nil |
| Services 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. | 99 | Nil |
| Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. | 99 | Nil |
| Services 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. | 99 | Nil |
| Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten 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. | 99 | Nil |
| Services 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. | 99 | Nil |
| Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: 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 five thousand rupees in a financial year. | 99 | Nil |
| Services 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. | 99 | Nil |
| Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. | 99 | Nil |
| Services provided to the United Nations or a specified international organization is exempt by way of refund. | 99 | Nil |
| Services 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. | 99 | Nil |
| Services 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 service | 99 | Nil |
| Taxable 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. | 99 | Nil |
| Heading no. 9954 – Construction Services | ||
| Group no. 99541 – Construction services of buildings | ||
| Construction services of single dwelling or multi dewlling or multi-storied residential buildings | 995411 | 18% |
| Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc | 995412 | 18% |
| Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings | 995413 | 18% |
| Construction 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. | 995414 | 18% |
| Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings | 995415 | 18% |
| Construction Services of other buildings n.e.c | 995416 | 18% |
| Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. | 995419 | 18% |
| Heading no. 9954 – Construction Services | ||
| Group no. 99542 – General construction services of civil engineering works | ||
| General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels | 995421 | 18% |
| General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks | 995422 | 18% |
| General 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. | 995423 | 18% |
| General construction services of local water & sewage pipelines, electricity and communication cables & related works | 995424 | 18% |
| General construction services of mines and industrial plants | 995425 | 18% |
| General Construction services of Power Plants and its related infrastructure | 995426 | 18% |
| General construction services of outdoor sport and recreation facilities | 995427 | 18% |
| General construction services of other civil engineering works n.e.c. | 995428 | 18% |
| Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. | 995429 | 18% |
| Heading no. 9954 – Construction Services | ||
| Group no. 99543 – Site preparation services | ||
| Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. | 995432 | 18% |
| Excavating and earthmoving services | 995433 | 18% |
| Water well drilling services and septic system installation services | 995434 | 18% |
| Other site preparation services n.e.c | 995435 | 18% |
| Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 995439 | 18% |
| Heading no. 9954 – Construction Services | ||
| Group no. 99544 – Assembly and erection of prefabricated constructions | ||
| Installation, assembly and erection services of prefabricated buildings | 995441 | 18% |
| Installation, assembly and erection services of other prefabricated structures and constructions | 995442 | 18% |
| Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) | 995443 | 18% |
| Other assembly and erection services n.e.c. | 995444 | 18% |
| Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 995449 | 18% |
| Heading no. 9954 – Construction Services | ||
| Group no.99545 – Special trade construction services | ||
| Pile driving and foundation services | 995451 | 18% |
| Building framing & Roof Framing services | 995452 | 18% |
| Roofing and waterproofing services | 995453 | 18% |
| Concrete services | 995454 | 18% |
| Structural steel erection services | 995455 | 18% |
| Masonry services | 995456 | 18% |
| Scaffolding services | 995457 | 18% |
| Other special trade construction services n.e.c. | 995458 | 18% |
| Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. | 995459 | 18% |
| Heading no. 9954 – Construction Services | ||
| Group no. 99546 – Installation services | ||
| Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. | 995461 | 18% |
| Water plumbing and drain laying services | 995462 | 18% |
| Heating, ventilation and air conditioning equipment installation services | 995463 | 18% |
| Gas fitting installation services | 995464 | 18% |
| Insulation services | 995465 | 18% |
| Lift and escalator installation services | 995466 | 18% |
| Other installation services n.e.c. | 995468 | 18% |
| Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. | 995469 | 18% |
| Heading no. 9954 – Construction Services | ||
| Group no. 99547 – Building completion and finishing services | ||
| Glazing services | 995471 | 18% |
| Plastering services | 995472 | 18% |
| Painting services | 995473 | 18%%% |
| Floor and wall tiling services | 995474 | 18% |
| Other floor laying, wall covering and wall papering services | 995475 | 18% |
| Joinery and carpentry services | 995476 | 18% |
| Fencing and railing services | 995477 | 18% |
| Other building completion and finishing services n.e.c. | 995478 | 18% |
| Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. | 995479 | 18% |
| Heading no. 9954 – Construction Services | ||
| others | ||
| Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act | 9954 | 18% |
| Services 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. | 9954 | Nil |
| Services 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. | 9954 | Nil |
| Construction 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) | 9954 | 12 % ( no refund for accumulated ITC) |
| Heading No.9961 – Services in wholesale trade | ||
| Group No. 99611 Services in wholesale trade | ||
| Services provided for a fee/commission or contract basis on wholesale trade | 996111 | 18% |
| Heading No.9962 – Services in retail trade | ||
| Group No. 99621 Services in retail trade | ||
| Services provided for a fee/commission or contract basis on retail trade | 996211 | 18% |
| Heading No. 9963 – Accommodation, Food and beverage services | ||
| Group no. 99631 : Accommodation services | ||
| Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc | 996311 | 18% |
| Camp site services | 996312 | 18% |
| Recreational and vacation camp services | 996313 | 18% |
| Heading No. 9963 – Accommodation, Food and beverage services | ||
| Group no. 99632 : Other accommodation services | ||
| Room or unit accommodation services for students in student residences | 996321 | 18% |
| Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc | 996322 | 18% |
| Other room or unit accommodation services n.e.c. | 996329 | 18% |
| Heading No. 9963 – Accommodation, Food and beverage services | ||
| Group no. 99633 : Food, edible preparations, alchoholic & non-alchocholic beverages serving services | ||
| Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. | 996331 | 18% |
| Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. | 996332 | 18% |
| Services provided in Canteen and other similar establishments | 996333 | 18% |
| Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. | 996334 | 18% |
| Catering services in trains, flights etc. | 996335 | 18% |
| Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators | 996336 | 18% |
| Other contract food services | 996337 | 18% |
| Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. | 996339 | 18% |
| Heading No. 9963 – Accommodation, Food and beverage services | ||
| Others | ||
| Services by way of renting of residential dwelling for use as residence. | 9963 | Nil |
| Services 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 one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. | 9963 | Nil |
| Supply of food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having license to serve liquor | 9963 | 12% |
| Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year | 9963 | 18% |
| Services 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. | 9963 | Nil |
| Accommodation 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 | 9963 | 12% |
| Accommodation 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 | 9963 | 18% |
| Accommodation 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 | 9963 | 28 |
| Supply of Food/drinks in restaurant having licence to serve liquor | 9963 | 18% |
| Supply of Food/drinks in outdoor catering | 9963 | 18% |
| Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises | 9963 | 18% |
| Heading No. 9964 – Passenger transport services | ||
| Group no. 99641 : Local transport and sightseeing transportation services of passengers | ||
| Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles | 996411 | 18% |
| Taxi services including radio taxi & other similar services; | 996412 | 18% |
| Non-scheduled local bus and coach charter services | 996413 | 18% |
| Other land transportation services of passengers. | 996414 | 18% |
| Local water transport services of passengers by ferries, cruises etc | 996415 | 18% |
| Sightseeing transportation services by rail, land, water & air | 996416 | 18% |
| Other local transportation services of passengers n.e.c. | 996419 | 18% |
| Heading No. 9964 – Passenger transport services | ||
| Group no. 99642 : Long-distance transport services of passengers | ||
| Long-distance transport services of passengers through Rail network by Railways, Metro etc | 996421 | 18% |
| Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc | 996422 | 18% |
| Taxi services including radio taxi & other similar services | 996423 | 18% |
| Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc | 996424 | 18% |
| Domestic/International Scheduled Air transport services of passengers | 996425 | 18% |
| Domestic/international non-scheduled air transport services of Passengers | 996426 | 18% |
| Space transport services of passengers | 996427 | 18% |
| Other long-distance transportation services of passengers n.e.c. | 996429 | 18% |
| Heading No. 9964 – Passenger transport services | ||
| others | ||
| Transport 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-airconditioned 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. | 9964 | Nil |
| Services 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 one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. | 9964 | Nil |
| Service 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). | 9964 | Nil |
| Transport of passengers by rail in first class or air conditioned coaches | 9964 | 5% – with ITC of input services |
| Transport of passengers, by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi | 9964 | 5% – with ITC of input services |
| Transport of passengers by air in economy class | 9964 | 5% – with ITC of input services |
| Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport | 9964 | 5% – with ITC of input services |
| Transport of passengers by air in other than economy class. | 9964 | 12% |
| Heading No. 9965 – Goods Transport Services | ||
| Group no. 99651 : Land transport services of Goods | ||
| Road 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. | 996511 | 18% |
| Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc | 996512 | 18% |
| Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline | 996513 | 18% |
| Other land transport services of goods n.e.c. | 996519 | 18% |
| Heading No. 9965 – Goods Transport Services | ||
| Group no. 99652 : Water transport services of goods | ||
| Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc | 996521 | 18% |
| Inland water transport services of goods by refrigerator vessels, tankers and other vessels. | 996522 | 18% |
| Heading No. 9965 – Goods Transport Services | ||
| Group no. 99653 : Air and space transport services of goods | ||
| Air transport services of letters & parcels and other goods | 996531 | 18% |
| Space transport services of freight | 996532 | 18% |
| Heading No. 9965 – Goods Transport Services | ||
| Others | ||
| Services 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. | 9965 | Nil |
| Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. | 9965 | Nil |
| Services 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. | 9965 | Nil |
| Services 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 one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (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. | 9965 | Nil |
| Transport of goods by rail | 9965 | 5% – with ITC of input services |
| Transport of goods in a vessel | 9965 | 5% – with ITC of input services |
| Transport of goods in containers by rail by any person other than Indian Railways. | 9965 | 12% |
| Heading No.9967 – Supporting services in transport | ||
| Group no. 99671 : Cargo handling services | ||
| Container handling services | 996711 | 18% |
| Customs House Agent services | 996712 | 18% |
| Clearing and forwarding services | 996713 | 18% |
| Other cargo and baggage handling services | 996719 | 18% |
| Heading No.9967 – Supporting services in transport | ||
| Group no. 99672 : Storage and warehousing services | ||
| Refrigerated storage services | 996721 | 18% |
| Bulk liquid or gas storage services | 996722 | 18% |
| Other storage and warehousing services | 996729 | 18% |
| Heading No.9967 – Supporting services in transport | ||
| Group no. 99673 : Supporting services for railway transport | ||
| Railway pushing or towing services | 996731 | 18% |
| Other supporting services for railway transport n.e.c. | 996739 | 18% |
| Heading No.9967 – Supporting services in transport | ||
| Group no. 99674 : Supporting services for road transport | ||
| Bus station services | 996741 | 18% |
| Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. | 996742 | 18% |
| Parking lot services | 996743 | 18% |
| Towing services for commercial and private vehicles | 996744 | 18% |
| Other supporting services for road transport n.e.c. | 996749 | 18% |
| Heading No.9967 – Supporting services in transport | ||
| Group no. 99675 : Supporting services for water transport (coastal, transoceanic and inland waterways) | ||
| Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc | 996751 | 18% |
| Pilotage and berthing services | 996752 | 18% |
| Vessel salvage and refloating services | 996753 | 18% |
| Other supporting services for water transport n.e.c. | 996759 | 18% |
| Heading No.9967 – Supporting services in transport | ||
| Group no. 99676 : Supporting services for air or space transport | ||
| Airport operation services (excl. cargo handling) | 996761 | 18% |
| Air traffic control services | 996762 | 18% |
| Other supporting services for air transport | 996763 | 18% |
| Supporting services for space transport | 996764 | 18% |
| Heading No.9967 – Supporting services in transport | ||
| Group no. 99679 : Other supporting transport services | ||
| Goods transport agency services for road transport | 996791 | 18% |
| Goods transport agency services for other modes of transport | 996792 | 18% |
| Other goods transport services | 996793 | 18% |
| Other supporting transport services n.e.c | 996799 | 18% |
| Heading No.9967 – Supporting services in transport | ||
| Others | ||
| Service by way of access to a road or a bridge on payment of toll charges. | 9967 | Nil |
| Services by way of loading, unloading, packing, storage or warehousing of rice. | 9967 | Nil |
| Services of goods transport agency (GTA) in relation to transportation of goods [including used household goods for personal use] | 9967 | 5% – No ITC |
| Heading No. 9968 Postal and courier services | ||
| Group no. 99681 : Postal and courier services | ||
| Local delivery services | 996813 | 18% |
| Other Delivery Services n.e.c | 996819 | 18% |
| Heading No. 9969 Electricity, gas, water and other distribution services | ||
| Group no. 99691 : Electricity and gas distribution services | ||
| Electricity transmission services | 996911 | 18% |
| Electricity distribution services | 996912 | 18% |
| Gas distribution services | 996913 | 18% |
| Heading No. 9969 – Electricity, gas, water and other distribution services | ||
| Group no. 99692 : Water distribution and other services | ||
| Water distribution services | 996921 | 18% |
| Services involving distribution of steam, hot water and air conditioning supply etc. | 996922 | 18% |
| Other similar services. | 996929 | 18% |
| Heading No. 9969 Electricity, gas, water and other distribution services | ||
| Others | ||
| Transmission or distribution of electricity by an electricity transmission or distribution utility. | 9969 | Nil |
| Heading No. 9971 Financial and related services | ||
| Group no. 99711 : Financial services (except investment banking, insurance services and pension services) | ||
| Central banking services | 997111 | 18% |
| Deposit services | 997112 | 18% |
| Credit-granting services including stand-by commitment, guarantees & securities | 997113 | 18% |
| Financial leasing services | 997114 | 18% |
| Other financial services (except investment banking, insurance services and pension services) | 997119 | 18% |
| Heading No. 9971 Financial and related services | ||
| Group no. 99712 : Investment banking services | ||
| Investment banking services | 997120 | 18% |
| Heading No. 9971 Financial and related services | ||
| Group no. 99713 : Insurance and pension services (excluding reinsurance services) | ||
| pension services | 997131 | 18% |
| Life insurance services (excluding reinsurance services) | 997132 | 18% |
| Accident and health insurance services | 997133 | 18% |
| Motor vehicle insurance services | 997134 | 18% |
| Marine, aviation, and other transport insurance services | 997135 | 18% |
| Freight insurance services & Travel insurance services | 997136 | 18% |
| Other property insurance services | 997137 | 18% |
| Other non-life insurance services (excluding reinsurance services) | 997139 | 18% |
| Heading No. 9971 Financial and related services | ||
| Group no. 99714 : Reinsurance services | ||
| Life reinsurance services | 997141 | 18% |
| Accident and health reinsurance services | 997142 | 18% |
| Motor vehicle reinsurance services | 997143 | 18% |
| Marine, aviation and other transport reinsurance ser | 997144 | 18% |
| services | 997145 | 18% |
| Freight reinsurance services | 997146 | 18% |
| Other property reinsurance services | 997147 | 18% |
| Other non-life reinsurance services | 997149 | 18% |
| Heading No. 9971 Financial and related services | ||
| Group no. 99715 : Services auxiliary to financial services (other than to insurance and pensions) | ||
| Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services | 997151 | 18% |
| Brokerage and related securities and commodities services including commodity exchange services | 997152 | 18% |
| Portfolio management services except pension funds | 997153 | 18% |
| Trust and custody services | 997154 | 18% |
| Services related to the administration of financial markets | 997155 | 18% |
| Financial consultancy services | 997156 | 18% |
| Foreign exchange services | 997157 | 18% |
| Financial transactions processing and clearing house services | 997158 | 18% |
| Other services auxiliary to financial services | 997159 | 18% |
| Heading No. 9971 Financial and related services | ||
| Group no. 99716 : Services auxillary to insurance and pensions | ||
| Insurance brokerage and agency services | 997161 | 18% |
| Insurance claims adjustment services | 997162 | 18% |
| Actuarial services | 997163 | 18% |
| Pension fund management services | 997164 | 18% |
| Other services auxiliary to insurance and pensions | 997169 | 18% |
| Heading No. 9971 Financial and related services | ||
| Group no. 99717 : Services of holding financial assets | ||
| Services of holding equity of subsidiary companies | 997171 | 18% |
| Services of holding securities and other assets of trusts and funds and similar financial entities | 997172 | 18% |
| Heading No. 9971 Financial and related services | ||
| Others | ||
| Services by the Reserve Bank of India. | 9971 | Nil |
| Services 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. | 9971 | Nil |
| Services 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). | 9971 | Nil |
| Services 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. | 9971 | Nil |
| Services by the Employees State Insurance Corporation to persons governed under the Employees State Insurance Act, 1948 (34 of 1948). | 9971 | Nil |
| Services 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). | 9971 | Nil |
| Services 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). | 9971 | Nil |
| Services 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. | 9971 | Nil |
| Services 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. | 9971 | Nil |
| Services 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). | 9971 | Nil |
| Services 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. | 9971 | Nil |
| Services by way of collection of contribution under the Atal Pension Yojana. | 9971 | Nil |
| Services by way of collection of contribution under any pension scheme of the State Governments. | 9971 | Nil |
| Services 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. | 9971 | Nil |
| Services 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. | 9971 | Nil |
| Leasing of aircrafts by a scheduled airlines for scheduled operations | 9971 | 5% – with ITC of input services |
| Services provided by foreman of chit fund in relation to chit | 9971 | 12% – with ITC of input services |
| Transfer of the right to use any goods for any purpose (whether or not for a specified period) | 9971 | Same rate of GST and compensation cess as on supply of similar goods |
| Any transfer of right in goods or of undivided share in goods without the transfer of title thereof | 9971 | Same rate of GST and compensation cess as on supply of similar goods |
| Heading No. 9972 Real estate services | ||
| Group no. 99721 : Real estate services involving owned or leased property | ||
| Rental or leasing services involving own or leased residential property | 997211 | 18% |
| Rental or leasing services involving own or leased non-residential property | 997212 | 18% |
| Trade services of buildings | 997213 | 18% |
| Trade services of time-share properties | 997214 | 18% |
| Trade services of vacant and subdivided land | 997215 | 18% |
| Heading No. 9972 Real estate services | ||
| Group no. 99722 : Real estate services on a fee/commission basis or contract basis | ||
| Property management services on a fee/commission basis or contract basis | 997221 | 18% |
| Building sales on a fee/commission basis or contract basis | 997222 | 18% |
| Land sales on a fee/commission basis or contract basis | 997223 | 18% |
| Real estate appraisal services on a fee/commission basis or contract basis | 997224 | 18% |
| Heading No. 9972 Real estate services | ||
| Others | ||
| Services by way of renting of residential dwelling for use as residence. | 9972 | Nil |
| Services 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. | 9972 | Nil |
| One 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. | 9972 | Nil |
| Heading no.9973 : Leasing or rental services with or without operator | ||
| Group no. 99731 : Leasing or rental services concerning machinery and equipment with or without operator | ||
| Leasing or rental services concerning transport equipments including containers, with or without operator | 997311 | 18% |
| Leasing or rental services concerning agricultural machinery and equipment with or without operator | 997312 | 18% |
| Leasing or rental services concerning construction machinery and equipment with or without operator | 997313 | 18% |
| Leasing or rental services concerning office machinery and equipment (except computers) with or without operator | 997314 | 18% |
| Leasing or rental services concerning computers with or without operators | 997315 | 18% |
| Leasing or rental services concerning telecommunications equipment with or without operator | 997316 | 18% |
| Leasing or rental services concerning other machinery and equipments with or without operator | 997319 | 18% |
| Heading no.9973 : Leasing or rental services with or without operator | ||
| Group no. 99732 : Leasing or rental services concerning other goods | ||
| Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) | 997321 | 18% |
| Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) | 997322 | 18% |
| Leasing or rental services concerning furniture and other household appliances | 997323 | 18% |
| Leasing or rental services concerning pleasure and leisure equipment. | 997324 | 18% |
| Leasing or rental services concerning household linen. | 997325 | 18% |
| Leasing or rental services concerning textiles, clothing and footwear. | 997326 | 18% |
| Leasing or rental services concerning do-it-yourself machinery and equipment | 997327 | 18% |
| Leasing or rental services concerning other goods | 997329 | 18% |
| Heading no.9973 : Leasing or rental services with or without operator | ||
| Group no. 99733 : Licensing services for the right to use intellectual property and similar products | ||
| Licensing services for the right to use computer software and databases. | 997331 | 18% |
| Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. | 997332 | 18% |
| Licensing services for the right to reproduce original art works | 997333 | 18% |
| Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. | 997334 | 18% |
| Licensing services for the right to use R&D products | 997335 | 18% |
| Licensing services for the right to use trademarks and franchises | 997336 | 18% |
| Licensing services for the right to use minerals including its exploration and evaluation | 997337 | 18% |
| Licensing services for right to use other natural resources including telecommunication spectrum | 997338 | 18% |
| Licensing services for the right to use other intellectual property products and other rescources n.e.c | 997339 | 18% |
| Heading no.9973 : Leasing or rental services with or without operator | ||
| Others | ||
| Services 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. | 9973 | Nil |
| Services 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. | 9973 | Nil |
| Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. | 9973 | Nil |
| Services 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. | 9973 | Nil |
| Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. | 9973 | 12% |
| Group no. 99811 : Research and experimental development services in natural sciences and engineering. | ||
| Research and experimental development services in natural sciences | 998111 | 18% |
| Research and experimental development services in engineering and technology | 998112 | 18% |
| Research and experimental development services in medical sciences and pharmacy. | 998113 | 18% |
| Research and experimental development services in agricultural sciences. | 998114 | 18% |
| Heading no. 9981 : Research and development services | ||
| Group no. 99812 : Research and experimental development services in social sciences and humanities. | ||
| Research and experimental development services in social sciences. | 998121 | 18% |
| Research and experimental development services in humanities | 998122 | 18% |
| Heading no. 9981 : Research and development services | ||
| Group no. 99813 : Interdisciplinary research services. | ||
| Interdisciplinary research and experimental development services. | 998130 | 18% |
| Heading no. 9981 : Research and development services | ||
| Group no. 99814 : Research and development originals | ||
| Research and development originals in pharmaceuticals | 998141 | 18% |
| Research and development originals in agriculture | 998142 | 18% |
| Research and development originals in biotechnology | 998143 | 18% |
| Research and development originals in computer related sciences | 998144 | 18% |
| Research and development originals in other fields n.e.c. | 998145 | 18% |
| Heading no. 9981 : Research and development services | ||
| Others | ||
| Services 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. | 9981 | Nil |
| Heading no. 9982 : Legal and accounting services | ||
| Group no. 99821 : Legal services | ||
| Legal advisory and representation services concerning criminal law. | 998211 | 18% |
| Legal advisory and representation services concerning other fields of law. | 998212 | 18% |
| Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. | 998213 | 18% |
| Legal documentation and certification services concerning other documents. | 998214 | 18% |
| Arbitration and conciliation services | 998215 | 18% |
| Other legal services n.e.c. | 998216 | 18% |
| Heading no. 9982 : Legal and accounting services | ||
| Group no. 99822 : Accounting, auditing and bookkeeping services | ||
| Financial auditing services | 998221 | 18% |
| Accounting and bookkeeping services | 998222 | 18% |
| Payroll services | 998223 | 18% |
| Other similar services n.e.c | 998224 | 18% |
| Heading no. 9982 : Legal and accounting services | ||
| Group no. 99823 : Tax consultancy and preparation services | ||
| Corporate tax consulting and preparation services | 998231 | 18% |
| Individual tax preparation and planning services | 998232 | 18% |
| Heading no. 9982 : Legal and accounting services | ||
| Group no. 99824 : Insolvency and receivership services | ||
| Insolvency and receivership services | 998240 | 18% |
| Heading no. 9982 : Legal and accounting services | ||
| Others | ||
| Services 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. | 9982 | Nil |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99831 : Management consulting and management services; information technology services. | ||
| Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. | 998311 | 18% |
| Business consulting services including pubic relations services | 998312 | 18% |
| Information technology (IT) consulting and support services | 998313 | 18% |
| Information technology (IT) design and development services | 998314 | 18% |
| Hosting and information technology (IT) infrastructure provisioning services | 998315 | 18% |
| IT infrastructure and network management services | 998316 | 18% |
| Other information technology services n.e.c | 998319 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99832 : Architectural services, urban and land planning and landscape architectural services | ||
| Architectural advisory services | 998321 | 18% |
| Architectural services for residential building projects | 998322 | 18% |
| Architectural services for non-residential building projects | 998323 | 18% |
| Historical restoration architectural services | 998324 | 18% |
| Urban planning services | 998325 | 18% |
| Rural land planning services | 998326 | 18% |
| Project site master planning services | 998327 | 18% |
| Landscape architectural services and advisory services | 998328 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99833 : Engineering services | ||
| Engineering advisory services | 998331 | 18% |
| Engineering services for building projects | 998332 | 18% |
| Engineering services for industrial and manufacturing projects | 998333 | 18% |
| Engineering services for transportation projects | 998334 | 18% |
| Engineering services for power projects | 998335 | 18% |
| Engineering services for telecommunications and broadcasting projects | 998336 | 18% |
| Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. | 998337 | 18% |
| Engineering services for other projects n.e.c. | 998338 | 18% |
| Project management services for construction projects | 998339 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99834 : Scientific and other technical services | ||
| Geological and geophysical consulting services | 998341 | 18% |
| Subsurface surveying services | 998342 | 18% |
| Mineral exploration and evaluation | 998343 | 18% |
| Surface surveying and map-making services | 998344 | 18% |
| Weather forecasting and meteorological services | 998345 | 18% |
| Technical testing and analysis services | 998346 | 18% |
| Certification of ships, aircraft, dams, etc. | 998347 | 18% |
| Certification and authentication of works of art | 998348 | 18% |
| Other technical and scientific services n.e.c. | 998349 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99835 : Veterinary services | ||
| Veterinary services for pet animals | 998351 | 18% |
| Veterinary services for livestock | 998352 | 18% |
| Other veterinary services n.e.c. | 998359 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99836 : Advertising services and provision of advertising space or time. | ||
| Advertising Services | 998361 | 18% |
| Purchase or sale of advertising space or time, on commission | 998362 | 18% |
| Sale of advertising space in print media (except on commission) | 998363 | 18% |
| Sale of TV and radio advertising time | 998364 | 18% |
| Sale of Internet advertising space | 998365 | 18% |
| Sale of other advertising space or time (except on commission) | 998366 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99837 : Market research and public opinion polling services | ||
| Market research services | 998371 | 18% |
| Public opinion polling services | 998372 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99838 : Photography & Videography and their processing services | ||
| Portrait photography services | 998381 | 18% |
| Advertising and related photography services | 998382 | 18% |
| Event photography and event videography services | 998383 | 18% |
| Specialty photography services | 998384 | 18% |
| Restoration and retouching services of photography | 998385 | 18% |
| Photographic & videographic processing services | 998386 | 18% |
| Other Photography & Videography and their processing services n.e.c. | 998387 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| Group no. 99839 : Other professional, technical and business services. | ||
| Specialty design services including interior design, fashion design, industrial design and other specialty design services | 998391 | 18% |
| Design originals | 998392 | 18% |
| Scientific and technical consulting services | 998393 | 18% |
| Original compilations of facts/information | 998394 | 18% |
| Translation and interpretation services | 998395 | 18% |
| Trademarks and franchises | 998396 | 18% |
| Sponsorship Services & Brand Promotion Services | 998397 | 18% |
| Other professional, technical and business services n.e.c. | 998399 | 18% |
| Heading no. 9983 : Other professional, technical and business services | ||
| others | ||
| Any 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. | 9983 | Nil |
| Services 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. | 9983 | Nil |
| Selling of space for advertisement in print media. | 998363 | 5% |
| Heading no. 9984 : Telecommunications, broadcasting and information supply services | ||
| Group no. 99841 : Telephony and other telecommunications services | ||
| Carrier services | 998411 | 18% |
| Fixed telephony services | 998412 | 18% |
| Mobile telecommunications services | 998413 | 18% |
| Private network services | 998414 | 18% |
| Data transmission services | 998415 | 18% |
| Other telecommunications services including Fax services, Telex services n.e.c. | 998419 | 18% |
| Heading no. 9984 : Telecommunications, broadcasting and information supply services | ||
| Group no. 99842 : Internet telecommunications services | ||
| Internet backbone services | 998421 | 18% |
| Internet access services in wired and wireless mode. | 998422 | 18% |
| Fax, telephony over the Internet | 998423 | 18% |
| Audio conferencing and video conferencing over the Internet | 998424 | 18% |
| Other Internet telecommunications services n.e.c. | 998429 | 18% |
| Heading no. 9984 : Telecommunications, broadcasting and information supply services | ||
| Group no. 99843 : On-line content services | ||
| On-line text based information such as online books, newpapers, periodicals, directories etc | 998431 | 18% |
| On-line audio content | 998432 | 18% |
| On-line video content | 998433 | 18% |
| Software downloads | 998434 | 18% |
| Other on-line contents n.e.c. | 998439 | 18% |
| Heading no. 9984 : Telecommunications, broadcasting and information supply services | ||
| Group no. 99844 : News agency services | ||
| News agency services to newspapers and periodicals | 998441 | 18% |
| Services of independent journalists and press photographers | 998442 | 18% |
| News agency services to audiovisual media | 998443 | 18% |
| Heading no. 9984 : Telecommunications, broadcasting and information supply services | ||
| Group no. 99845 : Library and archive services | ||
| Library services | 998451 | 18% |
| Operation services of public archives including digital archives | 998452 | 18% |
| Operation services of historical archives including digital archives | 998453 | 18% |
| Heading no. 9984 : Telecommunications, broadcasting and information supply services | ||
| Group no. 99846 : Broadcasting, programming and programme distribution services | ||
| Radio broadcast originals | 998461 | 18% |
| Television broadcast originals | 998462 | 18% |
| Radio channel programmes | 998463 | 18% |
| Television channel programmes | 998464 | 18% |
| Broadcasting services | 998465 | 18% |
| Home programme distribution services | 998466 | 18% |
| Heading no. 9984 : Telecommunications, broadcasting and information supply services | ||
| Others | ||
| Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. | 9984 | Nil |
| Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. | 9984 | Nil |
| Services 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. | 9984 | Nil |
| Heading no. 9985 : Support services | ||
| Group no. 99851 : Employment services including personnel search/referral service & labour supply service | ||
| Executive/retained personnel search services | 998511 | 18% |
| Permanent placement services, other than executive search services | 998512 | 18% |
| Contract staffing services | 998513 | 18% |
| Temporary staffing services | 998514 | 18% |
| Long-term staffing (pay rolling) services | 998515 | 18% |
| Temporary staffing-to-permanent placement services | 998516 | 18% |
| Co-employment staffing services | 998517 | 18% |
| Other employment & labour supply services n.e.c | 998519 | 18% |
| Heading no. 9985 : Support services | ||
| Group no. 99852 : Investigation and security services | ||
| Investigation services | 998521 | 18% |
| Security consulting services | 998522 | 18% |
| Security systems services | 998523 | 18% |
| Armoured car services | 998524 | 18% |
| Guard services | 998525 | 18% |
| Training of guard dogs | 998526 | 18% |
| Polygraph services | 998527 | 18% |
| Fingerprinting services | 998528 | 18% |
| Other security services n.e.c. | 998529 | 18% |
| Heading no. 9985 : Support services | ||
| Group no. 99853 : Cleaning services | ||
| Disinfecting and exterminating services | 998531 | 18% |
| Window cleaning services | 998532 | 18% |
| General cleaning services | 998533 | 18% |
| Specialized cleaning services for reservoirs and tanks | 998534 | 18% |
| Sterilization of objects or premises (operating rooms) | 998535 | 18% |
| Furnace and chimney cleaning services | 998536 | 18% |
| Exterior cleaning of buildings of all types | 998537 | 18% |
| Cleaning of transportation equipment | 998538 | 18% |
| Other cleaning services n.e.c. | 998539 | 18% |
| Heading no. 9985 : Support services | ||
| Group no. 99854 : Packaging services | ||
| Packaging services of goods for others | 998540 | 18% |
| Parcel packing and gift wrapping | 998541 | 18% |
| Coin and currency packing services | 998542 | 18% |
| Other packaging services n.e.c | 998549 | 18% |
| Heading no. 9985 : Support services | ||
| Group no. 99855 : Travel arrangement, tour operator and related services | ||
| Reservation services for transportation | 998551 | 18% |
| Reservation services for accommodation, cruises and package tours | 998552 | 18% |
| Reservation services for convention centres, congress centres and exhibition halls | 998553 | 18% |
| Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services | 998554 | 18% |
| Tour operator services | 998555 | 18% |
| Tourist guide services | 998556 | 18% |
| Tourism promotion and visitor information services | 998557 | 18% |
| Other travel arrangement and related services n.e.c | 998559 | 18% |
| Heading no. 9985 : Support services | ||
| Group no. 99859 : Other support services | ||
| Credit reporting & rating services | 998591 | 18% |
| Collection agency services | 998592 | 18% |
| Telephone-based support services | 998593 | 18% |
| Combined office administrative services | 998594 | 18% |
| Specialized office support services such as duplicating services, mailing services, document preparation etc | 998595 | 18% |
| Events, Exhibitions, Conventions and trade shows organisation and assistance services | 998596 | 18% |
| Landscape care and maintenance services | 998597 | 18% |
| Other information services n.e.c. | 998598 | 18% |
| Other support services n.e.c. | 998599 | 18% |
| Heading no. 9985 : Support services | ||
| Others | ||
| Services by way of loading, unloading, packing, storage or warehousing of rice. | 9985 | Nil |
| Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. | 9985 | Nil |
| Services by an organiser to any person in respect of a business exhibition held outside India. | 9985 | Nil |
| Services 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. | 9985 | Nil |
| Services 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. | 9985 | Nil |
| Supply of tour operators services | 9985 | 5% – No ITC |
| Heading no.9986 : Support services to agriculture, hunting, forestry, fishing, mining and utilities. | ||
| Group no. 99861 : Support services to agriculture, hunting, forestry and fishing | ||
| Support services to crop production | 998611 | 18% |
| Animal husbandry services | 998612 | 18% |
| Support services to hunting | 998613 | 18% |
| Support services to forestry and logging | 998614 | 18% |
| Support services to fishing | 998615 | 18% |
| Other support services to agriculture, hunting, forestry and fishing | 998619 | 18% |
| Heading no.9986 : Support services to agriculture, hunting, forestry, fishing, mining and utilities. | ||
| Group no. 99862 : Support services to mining | ||
| Support services to oil and gas extraction | 998621 | 18% |
| Support services to other mining n.e.c. | 998622 | 18% |
| Heading no.9986 : Support services to agriculture, hunting, forestry, fishing, mining and utilities. | ||
| Group no. 99863 : Support services to electricity, gas and water distribution | ||
| Support services to electricity transmission and distribution | 998631 | 18% |
| Support services to gas distribution | 998632 | 18% |
| Support services to water distribution | 998633 | 18% |
| Support services to Distribution services of steam, hot water and air-conditioning supply | 998634 | 18% |
| Heading no.9986 : Support services to agriculture, hunting, forestry, fishing, mining and utilities. | ||
| Others | ||
| Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. | 9986 | Nil |
| Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. | 9986 | Nil |
| Heading no. 9987 : Maintenance, repair and installation (except construction) services | ||
| Group no. 99871 : Maintenance and repair services of fabricated metal products, machinery and equipment | ||
| Maintenance and repair services of fabricated metal products, except machinery and equipment. | 998711 | 18% |
| Maintenance and repair services of office and accounting machinery | 998712 | 18% |
| Maintenance and repair services of computers and peripheral equipment | 998713 | 18% |
| Maintenance and repair services of transport machinery and equipment | 998714 | 18% |
| Maintenance and repair services of electrical household appliances | 998715 | 18% |
| Maintenance and repair services of telecommunication equipments and apparatus | 998716 | 18% |
| Maintenance and repair services of commercial and industrial machinery. | 998717 | 18% |
| Maintenance and repair services of elevators and escalators | 998718 | 18% |
| Maintenance and repair services of other machinery and equipments | 998719 | 18% |
| Heading no. 9987 : Maintenance, repair and installation (except construction) services | ||
| Group no. 99872 : Repair services of other goods | ||
| Repair services of footwear and leather goods | 998721 | 18% |
| Repair services of watches, clocks and jewellery | 998722 | 18% |
| Repair services of garments and household textiles | 998723 | 18% |
| Repair services of furniture | 998724 | 18% |
| Repair services of bicycles | 998725 | 18% |
| Maintenance and repair services of musical instruments | 998726 | 18% |
| Repair services for photographic equipment and cameras | 998727 | 18% |
| Maintenance and repair services of other goods n.e.c. | 998729 | 18% |
| Heading no. 9987 : Maintenance, repair and installation (except construction) services | ||
| Group no. 99873 : Installation services (other than construction) | ||
| Installation services of fabricated metal products, except machinery and equipment. | 998731 | 18% |
| Installation services of industrial, manufacturing and service industry machinery and equipment. | 998732 | 18% |
| Installation services of office and accounting machinery and computers | 998733 | 18% |
| Installation services of radio, television and communications equipment and apparatus. | 998734 | 18% |
| Installation services of professional medical machinery and equipment, and precision and optical instruments. | 998735 | 18% |
| Installation services of electrical machinery and apparatus n.e.c. | 998736 | 18% |
| Installation services of other goods n.e.c. | 998739 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99881 : Food, beverage and tobacco manufacturing services | ||
| Meat processing services | 998811 | 18% |
| Fish processing services | 998812 | 18% |
| Fruit and vegetables processing services | 998813 | 18% |
| Vegetable and animal oil and fat manufacturing services | 998814 | 18% |
| Dairy product manufacturing services | 998815 | 18% |
| Other food product manufacturing services | 998816 | 18% |
| Prepared animal feeds manufacturing services | 998817 | 18% |
| Beverage manufacturing services | 998818 | 18% |
| Tobacco manufacturing services n.e.c. | 998819 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99882 :Textile, wearing apparel and leather manufacturing services | ||
| Textile manufacturing services | 998821 | 18% |
| Wearing apparel manufacturing services | 998822 | 18% |
| Leather and leather product manufacturing services | 998823 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99883 : Wood and paper manufacturing services | ||
| Wood and wood product manufacturing services | 998831 | 18% |
| Paper and paper product manufacturing services | 998832 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99884 :Petroleum, chemical and pharmaceutical product manufacturing services | ||
| Coke and refined petroleum product manufacturing services | 998841 | 18% |
| Chemical product manufacturing services | 998842 | 18% |
| Pharmaceutical product manufacturing services | 998843 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99885 : Rubber, plastic and other non-metallic mineral product manufacturing service | ||
| Rubber and plastic product manufacturing services | 998851 | 18% |
| Plastic product manufacturing services | 998852 | 18% |
| Other non-metallic mineral product manufacturing services | 998853 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99886 : Basic metal manufacturing services | ||
| Basic metal manufacturing services | 998860 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99887 : Fabricated metal product, machinery and equipment manufacturing services | ||
| Structural metal product, tank, reservoir and steam generator manufacturing services | 998871 | 18% |
| Weapon and ammunition manufacturing services | 998872 | 18% |
| Other fabricated metal product manufacturing and metal treatment services | 998873 | 18% |
| Computer, electronic and optical product manufacturing services | 998874 | 18% |
| Electrical equipment manufacturing services | 998875 | 18% |
| General-purpose machinery manufacturing services n.e.c. | 998876 | 18% |
| Special-purpose machinery manufacturing services | 998877 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99888 : Transport equipment manufacturing services | ||
| Motor vehicle and trailer manufacturing services | 998881 | 18% |
| Other transport equipment manufacturing services | 998882 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Group no. 99889 : Other manufacturing services | ||
| Furniture manufacturing services | 998891 | 18% |
| Jewellery manufacturing services | 998892 | 18% |
| Imitation jewellery manufacturing services | 998893 | 18% |
| Musical instrument manufacturing services | 998894 | 18% |
| Sports goods manufacturing services | 998895 | 18% |
| Game and toy manufacturing services | 998896 | 18% |
| Medical and dental instrument and supply manufacturing services | 998897 | 18% |
| Other manufacturing services n.e.c. | 998898 | 18% |
| Heading no. 9988 : Manufacturing services on physical inputs (goods) owned by others | ||
| Others | ||
| Services by way of slaughtering of animals. | 9988 | Nil |
| Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmers Welfare by way of cold chain knowledge dissemination. | 9988 | Nil |
| Services 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. | 9988 | 5% |
| Heading no. 9989 : Other manufacturing services; publishing, printing and reproduction services; materials recovery services | ||
| Group no. 99891 : Publishing, printing and reproduction services | ||
| Publishing, on a fee or contract basis | 998911 | 18% |
| Printing and reproduction services of recorded media, on a fee or contract basis | 998912 | 18% |
| Heading no. 9989 : Other manufacturing services; publishing, printing and reproduction services; materials recovery services | ||
| Group no. 99892 : Moulding, pressing, stamping, extruding and similar plastic manufacturing services | ||
| Moulding, pressing, stamping, extruding and similar plastic manufacturing services | 998920 | 18% |
| Heading no. 9989 : Other manufacturing services; publishing, printing and reproduction services; materials recovery services | ||
| Group no. 99893 : Casting, forging, stamping and similar metal manufacturing services | ||
| Iron and steel casting services | 998931 | 18% |
| Non-ferrous metal casting services | 998932 | 18% |
| Metal forging, pressing, stamping, roll forming and powder metallurgy services | 998933 | 18% |
| Heading no. 9989 : Other manufacturing services; publishing, printing and reproduction services; materials recovery services | ||
| Group no. 99894 : Materials recovery (recycling) services, on a fee or contract basis | ||
| Metal waste and scrap recovery (recycling) services, on a fee or contract basis | 998941 | 18% |
| Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis | 998942 | 18% |
| Heading no.9991 – Public administration and other services provided to the community as a whole; compulsory social security services | ||
| Group no. 99911 : Administrative services of the government | ||
| Overall Government public services | 999111 | 18% |
| Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. | 999112 | 18% |
| Public administrative services related to the more efficient operation of business. | 999113 | 18% |
| Other administrative services of the government n.e.c. | 999119 | 18% |
| Heading no.9991 – Public administration and other services provided to the community as a whole; compulsory social security services | ||
| Group no. 99912 : Public administrative services provided to the community as a whole | ||
| Public administrative services related to external affairs, diplomatic and consular services abroad. | 999121 | 18% |
| Services related to foreign economic aid | 999122 | 18% |
| Services related to foreign military aid | 999123 | 18% |
| Military defence services | 999124 | 18% |
| Civil defence services | 999125 | 18% |
| Police and fire protection services | 999126 | 18% |
| Public administrative services related to law courts | 999127 | 18% |
| Administrative services related to the detention or rehabilitation of criminals. | 999128 | 18% |
| Public administrative services related to other public order and safety affairs n.e.c. | 999129 | 18% |
| Heading no.9991 – Public administration and other services provided to the community as a whole; compulsory social security services | ||
| Group no. 99913 : Administrative services related to compulsory social security schemes. | ||
| Administrative services related to sickness, maternity or temporary disablement benefit schemes. | 999131 | 18% |
| Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees | 999132 | 18% |
| Administrative services related to unemployment compensation benefit schemes | 999133 | 18% |
| Administrative services related to family and child allowance programmes | 999134 | 18% |
| Heading no.9991 – Public administration and other services provided to the community as a whole; compulsory social security services | ||
| Others | ||
| Services 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. | 9991 | Nil |
| Services 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). | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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). | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services by way of collection of contribution under the Atal Pension Yojana. | 9991 | Nil |
| Services by way of collection of contribution under any pension scheme of the State Governments. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Services 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. | 9991 | Nil |
| Any 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. | 9991 | Nil |
| Heading no. 9992 – Education services | ||
| Group no. 99921 : Pre-primary education services | ||
| Pre-primary education services | 999210 | 18% |
| Heading no. 9992 – Education services | ||
| Group no. 99922 : Primary education services | ||
| Primary education services | 999220 | 18% |
| Heading no. 9992 – Education services | ||
| Group no. 99923 : Secondary Education Services | ||
| Secondary education services, general | 999231 | 18% |
| Secondary education services, technical and vocational. | 999232 | 18% |
| Heading no. 9992 – Education services | ||
| Group no. 99924 : Higher education services | ||
| Higher education services, general | 999241 | 18% |
| Higher education services, technical | 999242 | 18% |
| Higher education services, vocational | 999243 | 18% |
| Other higher education services | 999249 | 18% |
| Heading no. 9992 – Education services | ||
| Group no. 99925 : Specialised education services | ||
| Specialised education services | 999259 | 18% |
| Heading no. 9992 – Education services | ||
| Group no. 99929 : Other education & training services and educational support services | ||
| Cultural education services | 999291 | 18% |
| Sports and recreation education services | 999292 | 18% |
| Commercial training and coaching services | 999293 | 18% |
| Other education and training services n.e.c. | 999294 | 18% |
| services involving conduct of examination for admission to educational institutions | 999295 | 18% |
| Other Educational support services | 999299 | 18% |
| Heading no. 9992 – Education services | ||
| Others | ||
| Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmers Welfare by way of cold chain knowledge dissemination. | 9992 | Nil |
| Services 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. | 9992 | Nil |
| Services 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. | 9992 | Nil |
| Services 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. | 9992 | |
| Any 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. | 9992 | Nil |
| Services 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. | 9992 | Nil |
| Services 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. | 9992 | Nil |
| Services 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. | 9992 | Nil |
| Heading no. 9993 – Human health and social care services | ||
| Group no. 99931 : Human health services | ||
| Inpatient services | 999311 | 18% |
| Medical and dental services | 999312 | 18% |
| Childbirth and related services | 999313 | 18% |
| Nursing and Physiotherapeutic services | 999314 | 18% |
| Ambulance services | 999315 | Nil |
| Medical Laboratory and Diagnostic-imaging services | 999316 | 18% |
| Blood, sperm and organ bank services | 999317 | 18% |
| Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. | 999319 | 18% |
| Heading no. 9993 – Human health and social care services | ||
| Group no. 99932 : Residential care services for the elderly and disabled | ||
| Residential health-care services other than by hospitals | 999321 | 18% |
| Residential care services for the elderly and persons with disabilities | 999322 | 18% |
| Heading no. 9993 – Human health and social care services | ||
| Group no. 99933 : Other social services with accommodation | ||
| Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse | 999331 | 18% |
| Other social services with accommodation for children | 999332 | 18% |
| Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse | 999333 | 18% |
| Other social services with accommodation for adults | 999334 | 18% |
| Heading no. 9993 – Human health and social care services | ||
| Group no. 99934 : Social services without accommodation for the elderly and disabled | ||
| Vocational rehabilitation services | 999341 | 18% |
| Other social services without accommodation for the elderly and disabled n.e.c. | 999349 | 18% |
| Heading no. 9993 – Human health and social care services | ||
| Group no. 99935 : Other social services without accommodation | ||
| Child day-care services | 999351 | 18% |
| Guidance and counseling services n.e.c. related to children | 999352 | 18% |
| Welfare services without accommodation | 999353 | 18% |
| Other social services without accommodation n.e.c. | 999359 | 18% |
| Heading no. 9993 – Human health and social care services | ||
| Others | ||
| Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. | 9993 | Nil |
| Services 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. | 9993 | Nil |
| Heading no. 9994 -Sewage and waste collection, treatment and disposal and other environmental protection services | ||
| Group no. 99941 : Sewerage, sewage treatment and septic tank cleaning services | ||
| Sewerage and sewage treatment services | 999411 | 18% |
| Septic tank emptying and cleaning services | 999412 | 18% |
| Heading no. 9994 -Sewage and waste collection, treatment and disposal and other environmental protection services | ||
| Group no. 99942 : Waste collection services | ||
| Collection services of hazardous waste | 999421 | 18% |
| Collection services of non-hazardous recyclable materials | 999422 | 18% |
| General waste collection services, residential | 999423 | 18% |
| General waste collection services, other n.e.c. | 999424 | 18% |
| Heading no. 9994 -Sewage and waste collection, treatment and disposal and other environmental protection services | ||
| Group no. 99943 : Waste treatment and disposal services | ||
| Waste preparation, consolidation and storage services | 999431 | 18% |
| Hazardous waste treatment and disposal services | 999432 | 18% |
| Non-hazardous waste treatment and disposal services | 999433 | 18% |
| Heading no. 9994 -Sewage and waste collection, treatment and disposal and other environmental protection services | ||
| Group no. 99944 : Remediation services | ||
| Site remediation and clean-up services | 999441 | 18% |
| Containment, control and monitoring services and other site remediation services | 999442 | 18% |
| Building remediation services | 999443 | 18% |
| Other remediation services n.e.c. | 999449 | 18% |
| Heading no. 9994 -Sewage and waste collection, treatment and disposal and other environmental protection services | ||
| Group no. 99945 : Sanitation and similar services | ||
| Sweeping and snow removal services | 999451 | 18% |
| Other sanitation services n.e.c. | 999459 | 18% |
| Heading no. 9994 -Sewage and waste collection, treatment and disposal and other environmental protection services | ||
| Group no. 99949 : Others | ||
| Other environmental protection services n.e.c. | 999490 | 18% |
| Services 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. | 9994 | Nil |
| Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. | 9994 | Nil |
| Heading no. 9995 – Services of membership organizations | ||
| Group no. 99951 : Services furnished by business, employers and professional organizations Services | ||
| Services furnished by business and employers organizations | 999511 | 18% |
| Services furnished by professional organizations | 999512 | 18% |
| Heading no. 9995 – Services of membership organizations | ||
| Group no. 99952 : Services furnished by trade unions | ||
| Services furnished by trade unions | 999520 | 18% |
| Heading no. 9995 – Services of membership organizations | ||
| Group no. 99959 : Services furnished by other membership organizations | ||
| Religious services | 999591 | 18% |
| Services furnished by political organizations | 999592 | 18% |
| Services furnished by human rights organizations | 999593 | 18% |
| Cultural and recreational associations | 999594 | 18% |
| Services furnished by environmental advocacy groups | 999595 | 18% |
| Services provided by youth associations | 999596 | 18% |
| Other civic and social organizations | 999597 | 18% |
| Home owners associations | 999598 | 18% |
| Services provided by other membership organizations n.e.c. | 999599 | 18% |
| Heading no. 9995 – Services of membership organizations | ||
| Others | ||
| Service 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. | 9995 | Nil |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Group no. 99961 : Audiovisual and related services | ||
| Sound recording services | 999611 | 18% |
| Motion picture, videotape, television and radio programme production services | 999612 | 18% |
| Audiovisual post-production services | 999613 | 18% |
| Motion picture, videotape and television programme distribution services | 999614 | 18% |
| Motion picture projection services | 999615 | 18% |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Group no. 99962 : Performing arts and other live entertainment event presentation and promotion services | ||
| Performing arts event promotion and organization services | 999621 | 18% |
| Performing arts event production and presentation services | 999622 | 18% |
| Performing arts facility operation services | 999623 | 18% |
| Other performing arts and live entertainment services n.e.c. | 999629 | 18% |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Group no. 99963 : Services of performing and other artists | ||
| Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc | 999631 | 18% |
| Services of authors, composers, sculptors and other artists, except performing artists | 999632 | 18% |
| Original works of authors, composers and other artists except performing artists, painters and sculptors | 999633 | 18% |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Group no. 99964 : Museum and preservation services | ||
| Museum and preservation services of historical sites and buildings | 999641 | 18% |
| Botanical, zoological and nature reserve services | 999642 | 18% |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Group no. 99965 : Sports and recreational sports services | ||
| Sports and recreational sports event promotion and organization services | 999651 | 18% |
| Sports and recreational sports facility operation services | 999652 | 18% |
| Other sports and recreational sports services n.e.c. | 999659 | 18% |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Group no. 99966 : Services of athletes and related support services | ||
| Services of athletes | 999661 | 18% |
| Support services related to sports and recreation | 999662 | 18% |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Group no. 99969 : Other amusement and recreational services | ||
| Amusement park and similar attraction services | 999691 | 18% |
| Gambling and betting services including similar online services | 999692 | 18% |
| Coin-operated amusement machine services | 999693 | 18% |
| Lottery services | 999694 | 18% |
| Other recreation and amusement services n.e.c. | 999699 | 18% |
| Heading no. 9996 – Recreational, cultural and sporting services | ||
| Others | ||
| Services 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. | 9996 | Nil |
| Services 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. | 9996 | Nil |
| Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. | 9996 | Nil |
| Services 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. | 9996 | Nil |
| Services 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. | 9996 | Nil |
| Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama | 9996 | 18% |
| Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | 9996 | 18% |
| Services 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 like | 9996 | 28% |
| Services provided by a race club by way of totalisator or a license to bookmaker in such club | 9996 | 28% |
| Gambling | 9996 | 28% |
| Heading no. 9997 – Other services | ||
| Group no. 99971 : Washing, cleaning and dyeing services | ||
| Services 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. | 9997 | Nil |
| Heading no. 9997 – Other services | ||
| Group no. 99971 : Washing, cleaning and dyeing services | ||
| Coin-operated laundry services | 999711 | 18% |
| Dry-cleaning services (including fur product cleaning services) | 999712 | 18% |
| Other textile cleaning services | 999713 | 18% |
| Pressing services | 999714 | 18% |
| Dyeing and colouring services | 999715 | 18% |
| Other washing, cleaning and dyeing services n.e.c | 999719 | 18% |
| Heading no. 9997 – Other services | ||
| Group no. 99972 : Beauty and physical well-being services | ||
| Hairdressing and barbers services | 999721 | 18% |
| Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services | 999722 | 18% |
| Physical well-being services including health club & fitness centre | 999723 | 18% |
| Other beauty treatment services n.e.c. | 999729 | 18% |
| Heading no. 9997 – Other services | ||
| Group no. 99973 : Funeral, cremation and undertaking services | ||
| Cemeteries and cremation services | 999731 | 18% |
| Undertaking services | 999732 | 18% |
| Heading no. 9997 – Other services | ||
| Group no. 99979 : Other miscellaneous services | ||
| Services involving commercial use or exploitation of any event | 999791 | 18% |
| Agreeing to do an act | 999792 | 18% |
| Agreeing to refrain from doing an act | 999793 | 18% |
| Agreeing to tolerate an act | 999794 | 18% |
| Conduct of religious ceremonies/rituals by persons | 999795 | 18% |
| Other services n.e.c. | 999799 | 18% |
| Heading no. 9998 – Other services | ||
| Group no. 99980 : Domestic services | ||
| Domestic services both part time & full time | 999800 | 18% |
| Heading no. 9999 – Services provided by extraterritorial organizations and bodies. | ||
| Group no. 99990 : Services provided by extraterritorial organizations and bodies. | ||
| Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India. | 9999 | Nil |
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