SAC Codes GST Rates for Services

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.

SAC Codes GST Rates for Services

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