Services Accounting Code (SAC) defines a service product. GST tax rate is fixed for each sac at chapter level and then for any exception condition or notification is provided.
Mentioning correct SAC code in Tax Invoice is very important, mentioning wrong SAC code can result in heavy penalty.
| SAC | Description | Condition | Rates |
|---|---|---|---|
| 9954 | (i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoin… | Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods … |
CGST - 0.75% SGST - 0.75% IGST - 1.5% |
| 9954 | (ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which… | Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods … |
CGST - 3.75% SGST - 3.75% IGST - 7.5% |
| 9954 | (ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter h… | Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods … |
CGST - 3.75% SGST - 3.75% IGST - 7.5% |
| 9954 | (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an o… | Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods … |
CGST - 0.75% SGST - 0.75% IGST - 1.5% |
| 9954 | (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP othe… | Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods … |
CGST - 3.75% SGST - 3.75% IGST - 7.5% |
| 9954 | (ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub… | Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as… |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP, (ii) reside… | Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as… |
CGST - 9% SGST - 9% IGST - 18% |
| 9954 | (i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoin… | Provided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods … |
CGST - 0.75% SGST - 0.75% IGST - 1.5% |
| 9954 | (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and ServicesTax Act, 2017, supplied to the Central Government, State Government, Union territory,… | Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Governme… |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and… | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and … | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and… | Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apa… |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (vi) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and… | Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Governme… |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 7… | Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Governme… |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9969 | Electricity, gas, water and other distribution services. | - |
CGST - 9% SGST - 9% IGST - 18% |
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| 9954 | (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relati… | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services … | Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Governme… |
CGST - 6% SGST - 6% IGST - 12% |
| 9954 | (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services s… | Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Governme… |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9954 | (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-secti… | Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9954 | (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi) above. Explanation. - For the removal of doubt, it is … | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9961 | Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all other trader… | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9962 | Services in retail trade. Explanation- This service does not include sale or purchase of goods. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9963 | “(i) Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equiv… | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9963 | (ii) Supply of „restaurant service‟ other than at „specified premises‟ | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9963 | (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether … | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9963 | (iv) Supply of „outdoor catering‟, at premises other than „specified premises‟ provided by any person other than- (a) suppliers providing „hotel accommodation‟ at „specified premises‟, or (b) suppl… | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9963 | (v) Composite supply of „outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a functi… | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9963 | (vi) Accommodation, food and beverage services other than (i) to (v) above | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9963 | Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9964 | (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. | Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service |
CGST - 2.5% SGST - 2.5% IGST - 5% |
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| 9964 | (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (… | Provided that credit of input tax charged on goods and services usedin supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9964 | (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. | Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9964 | (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. | Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9964 | (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religio… | Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9964 | (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9964 | (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured fro… |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9964 | (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9964 | (vii) Passenger transport services other than (i), (ii) (iii), (iv), (iva), (v) and (vi) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9965 | (i) Transport of goods by rail (other than services specified at item no. (iv)). | Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9965 | (ii) Transport of goods in a vessel. | Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no.… |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9965 | (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who p… | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9965 | (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who p… | Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. |
CGST - 6% SGST - 6% IGST - 12% |
| 9965 | (iv) Transport of goods in containers by rail by any person other than Indian Railways. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9965 | (v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9965 | (vi) Multimodal transportation of goods. Explanation.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to… | - |
CGST - 6% SGST - 6% IGST - 12% |
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| 9965 | (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9966 | (i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured fro… |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9966 | (i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9966 | (ii) Time charter of vessels for transport of goods. | Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9966 | (iii) Rental services of transport vehicles with operators, other than (i) and (ii) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9967 | (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “goods transport agency” means any person who prov… | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9967 | (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who prov… | Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. |
CGST - 6% SGST - 6% IGST - 12% |
| 9967 | (ii) Supporting services in transport other than (i) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9968 | Postal and courier services. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9971 | (i) Services provided by a foreman of a chit fund in relation to chit. Explanation.- (a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under whic… | Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] |
CGST - 6% SGST - 6% IGST - 12% |
| 9971 | (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | - |
CGST - Same rate of central tax as on supply of like goods involving transfer of title in goods% SGST - Same rate of state/UT tax as on supply of like goods involving transfer of title in goods% IGST - Same rate of integrated tax as on supply of like goods involving transfer of title in goods% |
| 9971 | (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | - |
CGST - Same rate of central tax as on supply of like goods involving transfer of title in goods% SGST - Same rate of state/UT tax as on supply of like goods involving transfer of title in goods% IGST - Same rate of integrated tax as on supply of like goods involving transfer of title in goods% |
| 9971 | (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; | - |
CGST - 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.% SGST - 66 per cent. of the rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.% IGST - 67 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.% |
| 9971 | (vi) Service of third party insurance of “goods carriage | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9971 | (vii) Financial and related services other than (i), (ii), (iii), (v) and (vi) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
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| 9972 | (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9972 | (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), agains… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9972 | (iii) Real estate services other than (i) and (ii) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9973 | (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9973 | (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9973 | (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | - |
CGST - Same rate of central tax as on supply of like goods involving transfer of title in goods% SGST - Same rate of state/UT tax as on supply of like goods involving transfer of title in goods% IGST - Same rate of integrated tax as on supply of like goods involving transfer of title in goods% |
| 9973 | (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. | - |
CGST - Same rate of central tax as on supply of like goods involving transfer of title in goods% SGST - Same rate of state/UT tax as on supply of like goods involving transfer of title in goods% IGST - Same rate of integrated tax as on supply of like goods involving transfer of title in goods% |
| 9973 | (vi) Leasing of motor vehicles purchased and leased prior to 1stJuly 2017; | - |
CGST - 65 per cent. Of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.% SGST - 65 per cent. Of the rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.% IGST - 65 per cent. Of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1stJuly, 2020.% |
| 9973 | (viia) Leasing or renting of goods | - |
CGST - Same rate of central tax as applicable on supply of like goods involving transfer of title in goods.% SGST - Same rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods.% IGST - Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.% |
| 9973 | (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9981 | Research and development services. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9982 | Legal and accounting services. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9983 | (i) Selling of space for advertisement in print media. | - |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9983 | (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9983 | (ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below. | - |
CGST - 9% SGST - 9% IGST - 18% |
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| 9984 | (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedul… | - |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9984 | (ii) Telecommunications, broadcasting and information supply services other than (i) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9988 | (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9985 | (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for… | 1. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. tour operator ser… |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9985 | (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-secti… | Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9985 | (iii) Support services other than (i) and (ii) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9986 | (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – "Support services to agriculture, forestry, fishing, animal husbandry" mean - (i) Services relating to culti… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9986 | (ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9986 | (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9987 | (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-sectio… | Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9987 | (ia)Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. | - |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9987 | (ii) Maintenance, repair and installation (except construction) services, other than (i) and (ia) above and serial number 38 below. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9988 | (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (5… | - |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9988 | (ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9988 | (ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); | - |
CGST - 0.75% SGST - 0.75% IGST - 1.5% |
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| 9988 | (ic) Services by way of job work in relation to bus body building; | Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff… |
CGST - 9% SGST - 9% IGST - 18% |
| 9988 | (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9988 | (ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and perio… | - |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9988 | (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9988 | (iii) Tailoring services. | - |
CGST - 2.5% SGST - 2.5% IGST - 5% |
| 9989 | (i) Services by way of printing of all goods falling under Chapter 48 or 49 including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5pe… | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9989 | (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9991 | Public administration and other services provided to the community as a whole; compulsory social security services. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9992 | Education services. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9993 | Human health and social care services. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9994 | (i)Services by way of treatment of effluents by a Common Effluent Treatment Plant. | - |
CGST - 6% SGST - 6% IGST - 12% |
| 9994 | (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9995 | Services of membership organisations. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9996 | (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9996 | (ii) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | - |
CGST - 6% SGST - 6% IGST - 12% |
|
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| 9996 | (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9996 | (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9996 | (iiia) Services by way of admission to entertainment events or access to amusement facilities including casinos, race club, any sporting event such as Indian Premier League and the like. | - |
CGST - 14% SGST - 14% IGST - 28% |
| 9996 | (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. | - |
CGST - 14% SGST - 14% IGST - 28% |
| 9996 | (v) Gambling. | - |
CGST - 14% SGST - 14% IGST - 28% |
| 9996 | (vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9997 | Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9998 | Domestic services. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9999 | Services provided by extraterritorial organisations and bodies. | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9954 | Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) So… | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9983 | Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) So… | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9987 | Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) So… | - |
CGST - 9% SGST - 9% IGST - 18% |
| 9954 | 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 … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9954 | Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9961 | Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System again… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
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| 9962 | Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System again… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9963 | Services by way of renting of residential dwelling for use as residence. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9972 | Services by way of renting of residential dwelling for use as residence. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9963 | 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 charitab… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9995 | 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 charitab… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9972 | 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 charitab… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9963 | Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below or equal to one thousand… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9964 | 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, Mizor… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9964 | 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,… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9964 | 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 … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9965 | 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. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9965 | Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9965 | Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. | Nothing contained in this serial number shall apply after the 30thday of September, 2020. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9965 | Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. | Nothing contained in this serial number shall apply after the 30thday of September, 2020. |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9965 | 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,… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
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| 9965 | 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 cons… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | 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 cons… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9965 | Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered un… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered un… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9965 | Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territ… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territ… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9966 | Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (aa) to a local authority, an Electrically operated vehicle … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9973 | Services by way of giving on hire – (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (aa) to a local authority, an Electrically operated vehicle … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | Service by way of access to a road or a bridge on payment of toll charges. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | Service by way of access to a road or a bridge on payment of annuity. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | Services by way of loading, unloading, packing, storage or warehousing of rice. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 | Services by way of loading, unloading, packing, storage or warehousing of rice. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | Services by way of warehousing of minor forest produce. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 | Services by way of warehousing of minor forest produce. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9967 | Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactu… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
|||
| 9985 | Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactu… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9969 | Transmission or distribution of electricity by an electricity transmission or distribution utility. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by the Reserve Bank of India. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | 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… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | 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 Reg… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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 Reg… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | 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 … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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 … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schem… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schem… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
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| 9971 | 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). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | 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 secur… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | 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 p… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSU… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram SwarozgarYojna (earlier known as Integrated Rural De… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services of general insurance business provided under following schemes – (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram SwarozgarYojna (earlier known as Integrated Rural De… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services of life insurance business provided under following schemes- (a) JanashreeBimaYojana; (b) AamAadmiBimaYojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and D… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services of life insurance business provided under following schemes- (a) JanashreeBimaYojana; (b) AamAadmiBimaYojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and D… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by way of reinsurance ofthe insurance schemes specified in serial number 35 or 36 or 40. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by way of reinsurance ofthe insurance schemes specified in serial number 35 or 36 or 40. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
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| 9971 | Services by way of collection of contribution under the Atal Pension Yojana. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by way of collection of contribution under the Atal Pension Yojana. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by way of collection of contribution under any pension scheme of the State Governments. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by way of collection of contribution under any pension scheme of the State Governments. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by the folowing 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 perso… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 | Services by the folowing 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 perso… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international fina… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9971 | 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. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9972 | Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of indu… | “Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided further… |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9972 | Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a p… | Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of value of development rights, or FSI (including additional FSI), or both, a… |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9972 | Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or a… | Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charge… |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9973 | 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 … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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 … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9973 | Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
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| 9981 | 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 rup… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9982 | Services provided by- (a) (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financia… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services provided by- (a) (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to such amount in the preceding financia… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9983 | Services by a veterinary clinic in relation to health care of animals or birds. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9983 | Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibr… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibr… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9983 | Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9983 | 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 D… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9984 | Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9984 | Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9984 | 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. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 | Services by an organiser to any person in respect of a business exhibition held outside India. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 | 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,… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 | Services by way of fumigation in a warehouse of agricultural produce. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
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| 9995 | Service by an unincorporated body or a non- profit 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) a… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9995 | Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultu… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9986 | 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 produc… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9986 | 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 mat… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9986 | Services by way of artificial insemination of livestock (other than horses). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9988 | Services by way of slaughtering of animals. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9988 | Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9988 | Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9992 | Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9999 | Services by a foreign diplomatic mission located in India. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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 li… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9997 | 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 li… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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 pla… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
|
|
|||
| 9991 | 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… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9973 | 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… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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 … | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by … | Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalt… |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | 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 one la… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9992 | Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the f… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9963 | Services provided - (a) by an educational institution to its students, faculty and staff; (aa) by an educational institution by way of conduct of entrance examination against consideration in the f… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9992 | 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; (… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | 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; (… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 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)… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9983 | 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)… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9991 | 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)… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
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| 9983 | 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 Initiati… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9985 | 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 Initiati… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9992 | 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 Initiati… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9992 | Services provided by training providers (Project implementation agencies) under DeenDayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by w… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9992 | 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 Govern… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9993 | Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9993 | Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambula… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9994 | 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. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9994 | Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | 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. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | 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 ot… | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |
| 9996 | Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020. | - |
CGST - Nil% SGST - Nil% IGST - Nil% |