SAC (Services Accounting Code) and GST Rates

Service Accounting Codes help to classify each service under the GST regime. Each service is denoted by a unique SAC which can be used by the providers in invoices for the services they offer. Knowing the SAC list and the applicable GST rates will enable them to charge the accurate GST in the invoices.
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The Central Board of Excise and Customs (CBEC) issue codes to categorise the different services under the Goods and Services Tax (GST) regime. These codes are known as Services Accounting Code or SAC. Each of the services under the GST regime have a unique SAC. These SACs can be used by service providers in their invoices for the services provided by them.

The following table summarises the different SAC codes as well as the GST rates which are applicable for them. The list of codes and the applicable GST rates summed up in the following table is as per the data updated on 10 November 2017 after the 23rd GST Council meeting.

The following table summarises the different SAC Codes as well as the GST Rates

SAC Services under the GST regime GST rate (%) Effective from
99 The services provided by an entity which is enrolled under Section 12AA of the Income Tax Act, 1961 (43 of 1961) through charitable activities Nil 28 June 2017
99 The services provided through transfer of a going concern (either as a whole or as an independent part of it) Nil 28 June 2017
99 The pure services which are provided to the Central Government, a State Government, a Union Territory (UT) Government, or a Governmental authority or local authority through any activity in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution or in regard to any function endowed to a Municipality under Article 243W of the Constitution. However, these services exclude work contract services or other composite supplies that involve supply of any goods. Nil 28 June 2017
99 The services rendered by any governmental authority through any activity in regard to any function endowed to a Municipality under Article 243W of the Constitution. (Central Government, a State Government, a Union Territory or UT Government, or a local authority were excluded on 27 July 2018.) Nil 28 June 2017 Modified on 27 July 2018
99 The services which are rendered by any governmental authority through any activity through any activity in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution. (Central Government, a State Government, a Union Territory or UT Government, or a local authority were excluded on 27 July 2018.) Nil 28 June 2017 Modified on 27 July 2018
99 The services which are rendered by the Central Government, a State Government, a Union Territory Government, or a local authority except for the following services:
  • Services which are rendered by the Department of Post through express parcel post, speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers.
Nil 28 June 2017
99 The services which are rendered by the Central Government, a State Government, Union Territory (UT), or a local authority to another Central Government, a State Government, Union Territory (UT), or a local authority. However, the following provisions are not contained in the services rendered:
  • Services provided through the renting of immovable property.
  • Services rendered by the Department of Posts through speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers.
Nil 28 June 2017
99 The services which are rendered by the Central Government, a State Government, Union Territory (UT), or a local authority. However, the following provisions are not contained in the services rendered:
  • Services rendered by the Department of Posts through speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers.
Nil 28 June 2017
99 The services which are rendered by the Central Government, a State Government, Union Territory (UT), or a local authority where the monetary value of the service is not more than Rs.5,000 and the services do not engage any of the following:
  • Services rendered by the Department of Posts through speed post, life insurance, and agency services to any person except for the Central Government, a State Government, or a Union Territory (UT).
  • Services in regard to a vessel or an aircraft, within the limits or off the limits of a port or an airport.
  • Services in regard to transportation of goods and/or passengers. However, if the service is provided continuously, as per the definition stated under Section 2, sub-section (33) of the Central Goods and Services Tax Act, 2017, by the Central Government, a State Government, Union Territory (UT), or a local authority, the exemption will be applicable only in case the consideration which is charged for the service do not exceed the cap of Rs.5,000 in a financial year.
Nil 28 June 2017
99 The services which are provided by a service provider in a non-taxable territory to:
  • The Central Government, a State Government, Union Territory (UT), a local authority, a governmental authority, or an individual in regard to any cause other than industry, commerce, or any other business or profession.
  • Any entity who is enrolled under Section 12AA of the Income Tax Act,1961 (43 of 1961) for offering services through charitable activities.
  • A person who is located in territory which is non-taxable. However, there are certain cases which will not be applicable for any exemption.
Nil 28 June 2017
99 The services which are rendered to the United Nations (UN) or any other international organisation which is specified will be eligible for exemption through refund. Nil 28 June 2017
99 The services which are rendered to a consular post in India or to a foreign diplomatic mission or for the personal use of diplomatic agents or career consular officers will be eligible for exemption through refund. Nil 28 June 2017
99 The services rendered by the Central Government, a State Government, Union Territory (UT), a local authority through any activity with regard to a function which has been endowed to a Panchayat as per the norms under article 243G of the Constitution Nil 28 June 2017
99 The services which are taxable and are offered by a Science and Technology Entrepreneurship Park (which is recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology under the Government of India), or a Technology Business Incubator, or bio-incubators which are recognised by the Biotechnology Industry Research Assistance Council of the Department of Biotechnology of the Government of India. Nil 28 June 2017
99 The services which have been rendered to and/or by the Fédération Internationale de Football Association (FIFA) or any of its subsidiaries in regard to any event pertaining to the FIFA U-17 World Cup 2017 which was hosted in India. However, the Director of Sports under the Ministry of Youth Affairs and Sports had to certify that the services provided were indirectly or directly related to the events under the FIFA event. Nil 22 August 2017
99 The combined supply of services and goods wherein the monetary value of the goods supplied does not exceed 25% of the consignment value and the supply is made to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution or in regard to any function which is endowed to a Panchayat under Article 243G of the Constitution. Nil 25 January 2017
9954 The services rendered for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a civil structure through the provision of pure labour. It is also applicable for the services provided through the provision of pure labour towards the construction or betterment of a beneficiary-led individual house under the Housing for All (Urban) Mission or the Pradhan Mantri Awas Yojana. Nil 28 June 2017
9954 The services provided towards the erection, construction, installation, or commissioning of original works in regard to a residential unit. Nil 28 June 2017
9954 The provision of any other services related to construction 18% 28 June 2017
9954 The services rendered towards the construction of a civil structure, a building, a complex (including a building or a complex which is meant to be sold to a buyer in parts or as a whole). However, this rate is not applicable for cases where the consideration for the unit is received wholly after the completion certificate has been issued by the authority or after the first occupation (earlier among the two). In such cases, the value of the land where the construction takes place is deemed to be one-third of the total amount which is charged for the supplies. 18% 28 June 2017
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017. 18% 28 June 2017
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a (i) a structure which has been built with the intention of using it for an educational purpose, an art or cultural purpose, or a clinical purpose, or (ii) a civil structure which has been built with the intention of being used for any purpose except for industrial use, commercial use, and/or any other business or profession or (iii) a residential complex which has been built with the intention of self-use or to be used by the employees or any other person as per the definition provided in paragraph 3 of the Schedule III of the Central Goods and Services Tax (CGST) Act, 2017. 12% 21 September 2017
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which predominantly involves earth work (i.e. consists of more than 75% of the total value of the works contract) and is rendered to the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity. 5% 13 October 2017
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a (i) a structure which has been built with the intention of using it for an educational purpose, an art or cultural purpose, or a clinical purpose, or (ii) a civil structure which has been built with the intention of being used for any purpose except for industrial use, commercial use, and/or any other business or profession or (iii) a residential complex which has been built with the intention of self-use or to be used by the employees or any other person as per the definition provided in paragraph 3 of the Schedule III of the Central Goods and Services Tax (CGST) Act, 2017. “Explanation - For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.” 12% 13 October 2017
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered to the Central Government, a State Government, Union Territory (UT), a local authority or a Governmental authority or a Governmental entity for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of a (i) conduit, pipeline, or plant for the purpose of water supply, treatment of water, and/or sewerage treatment of disposal, (ii) dam, canal, or other irrigation purposes, and (iii) a monument of historical importance, a site of archaeological remains of national importance, an excavation site, or any kind of antiquity which has been mentioned under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958). 12% 22 August 2017
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is provided for the purpose of maintenance, repairs, construction, commissioning, erection, fitting out, installation, completion, alteration, and/or renovation of (i) a bridge, a road, a terminal, or a tunnel for road transportation which is meant for general public use, or (ii) a civil structure or some other original works in regard to a scheme under the Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awas Yojana, or (iii) a civil structure or some other original works in regard to the “In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban)” (substituted on 25 January 2018), or (iv) a civil structure or some other original works in regard to the construction or betterment of an individual house which is led by a beneficiary under the Housing for All Mission (Urban) or Pradhan Mantri Awas Yojana, or (v) a structure meant for the purpose of burial, funeral, and/or cremation of deceased, or (vi) a pollution control plant or an effluent treatment plant (provided, it is not part of factory). 12% 22 August 2017
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is provided for the purpose of erection, construction, installation, or commissioning of original works in regard to (i) railways (except for metro and monorail), (ii) a single residential unit which is not part of a residential complex, or (iii) low-cost houses with a carpet area of 60 sq. metres. or less for each house in a housing project which has been approved by an adept authority which is empowered under the ‘Scheme of Affordable Housing in Partnership’ of the Ministry of Housing and Urban Poverty Alleviation of the Government of India, or (iv) low-cost houses with a carpet area of 60 sq. metres. or less for each house in a housing project which has been approved by an adept authority under (a) any housing scheme run by a state government, (b) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana, or (v) mechanical system for handling of food grains, equipment or machinery for the units which process agricultural products in to food stuff (except for alcoholic drinks), or (vi) storage infrastructure built for post agricultural products (which includes cold storages). 12% 22 August 2017
9954 A civil structure or some other original works in in relation to the “Economically Weaker Section (EWS) houses” which are constructed under the Affordable Housing in association with a state government or a union territory (UT) or a local authority or an urban development authority under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana (Urban). 12 25 January 2018
9954 A civil structure or some other original works in in relation to the houses which are acquired or constructed under the Credit Linked Subsidy Scheme for the Economically Weaker Section (EWS) or Lower Income Group (LIG) or Middle Income Group – 1 (MIG – 1) or Middle Income Group – 2 (MIG – 2) which fall under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana (Urban). 12 25 January 2018
9954 A building which is possessed by an entity who is enrolled under Section 12AA of the Income Tax Act, 1961 (43 of 1961) and is used for the purpose of hosting activities such as provision of centralised cooking or distribution for mid-day meals under the mid-day meal scheme which is sponsored by the Central Government, a state government, or union territory, or local authorities. 12% 25 January 2018
9954 Low-cost houses with a carpet area of 60 sq. metres. or less for each house in an affordable housing project which has received the status of infrastructure through a notification of the Government of India, in Ministry of Finance, Depart of Economic Affairs vide F. No. 13/6/2009 - INF, dated 30 March 2017. 12% 25 January 2018
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered by a sub-contractor and is received by the main contractor who is responsible for rendering services that are quoted in item (iii) or item (vi) to the Central government, or a state government, or union territory (UT), or a local authority, or a Governmental Authority, or a Government Entity. However, when the services are rendered to a government entity, they must be acquired by the responsible entity in regard to the work assigned to it by the respective Central government, or a state government, or union territory (UT), or a local authority. 12% 25 January 2018
9954 The combined supply of a works contract as per the definition in clause 119 of Section 2 of the Central Goods and Services Act (CGST) Act, 2017 which is rendered by a sub-contractor and is received by the main contractor who is responsible for rendering services that are quoted in item (vii) to the Central government, or a state government, or union territory (UT), or a local authority, or a Governmental Authority, or a Government Entity. However, when the services are rendered to a government entity, they must be acquired by the responsible entity in regard to the work assigned to it by the respective Central government, or a state government, or union territory (UT), or a local authority. 5% 25 January 2018
9954 The services which are rendered through housekeeping activities such as jobs related to carpentering, plumbing, and so on wherein the person responsible for rendering the service via electronic commerce operator is not liable to be registered under sub-section (1) of Section 22 of the Central Goods and Services Tax (CGST) Act, 2017. 5% - No ITC 25 January 2018
995411 Services rendered in relation to the construction of a residential building (multi-storied or single dwelling or multi dwelling) 18% 28 June 2017
995412 Services rendered in relation to the construction of any other type of residential building (including shelters for homeless, old age homes, orphanages, hostels, and so on). 18% 28 June 2017
995413 Services rendered in relation to the construction of any type of industrial buildings such as storage buildings, buildings meant for carrying out production activities, workshops, buildings used for the purpose of assembly line activities, and so on. 18% 28 June 2017
995414 Services rendered in relation to the construction of any type of commercial buildings such as parking garages, malls, marriage halls, hotels, exhibition halls, office buildings, service stations, petrol pumps, airports, terminals (both road and rail), theatres, and so on. 18% 28 June 2017
995415 Services rendered in relation to the construction of any kind of non-residential buildings such as courts, establishments of religion, hospitals, educational institutions, prisons, health clinics, museums, veterinary clinics, and so on. 18% 28 June 2017
995416 Services rendered in relation to the construction of any other buildings which are not classified elsewhere. 18% 28 June 2017
995419 Services rendered in relation to the additions, repairs, renovation, alterations, renovation, remodelling, or maintenance of buildings which are mentioned above. 18% 28 June 2017
995421 Services rendered in relation to the construction of roads, streets, highways, airfield runways and railways, tunnels, and bridges. 18 28 June 2017
995422 Building or construction of waterways, harbours, dams, irrigation facilities, water lines and mains, and additional waterworks. 18 28 June 2017
995423 Construction of overland/underground submarine pipelines for long distance, power lines or cables for providing electric power and communication. Also, services regarding construction of transformer stations and pumping stations alongside the works related to them. 18 28 June 2017
995424 Services related to sewage pipelines and local waters, electricity and communication cables, and other related works. 18 28 June 2017
995425 Services related to construction and erection of industrial plants and mines. 18 28 June 2017
995426 Services offered by means of general construction and erection of Power Plants and other infrastructure related to it. 18 28 June 2017
995427 Services rendered by way of general construction of facilities with regard to recreation and outdoor sport. 18 28 June 2017
995428 Services rendered by way of general construction of other works related to civil engineering that are not elsewhere classified. 18 28 June 2017
995429 Services involving alterations, repairing, additions, renovation, replacements, conservation, or remodelling of the constructions covered above. 18 28 June 2017
995431 Services provided by demolishing or knocking down structures, trees, or other elements for the purpose of construction. 18 28 June 2017
995432 Services regarding site formation and clearance. It also includes services rendered to prepare sites for upcoming test drilling, core extraction, boring, trench excavation, and construction. 18 28 June 2017
995433 Services involving earthmoving and excavation. 18 28 June 2017
995434 Services provided through installation of septic systems and drilling of water well. 18 28 June 2017
995435 Services related to site preparation that are not elsewhere classified (n.e.c). 18 28 June 2017
995439 Services offered in relation to alterations, repairing, inclusions, replacements, and conservation of the constructions mentioned above. 18 28 June 2017
995441 Services provides by means of assembly, installation, and erection of buildings that are prefabricated. 18 28 June 2017
995442 Services offered by way of assembly, installation, and erection of additional manufactured constructions and structures. 18 28 June 2017
995443 Installation of every kind of street furniture such as public toilets, benches, bus shelters, telephone booths, etc. 18 28 June 2017
995444 Additional services related to erection and assembly that are not elsewhere classified/classifiable. 18 28 June 2017
995449 Services catered by way of altering, repairing, adding, replacing, and preserving the constructions mentioned in the columns above. 18 28 June 2017
995451 Services that are related to foundation and pile driving. 18 28 June 2017
995452 Services pertaining to construction and framing of roof and building. 18 28 June 2017
995453 Services rendered by way of waterproofing and roofing. 18 28 June 2017
995454 Services related to structural load-bearing concrete. 18 28 June 2017
995455 Services offered in relation to the erection of structural steelwork. 18 28 June 2017
995456 Services rendered in relation to structural building works done by masons. 18 28 June 2017
995457 Construction-related scaffolding facilities that are provided to support and elevate workers and materials. 18 28 June 2017
995458 Other services coming under Special Trade Construction Services that are not elsewhere classified. 18 28 June 2017
995459 Services related to modifying, replacing, repairing, adding, and maintaining the constructions that are not mentioned in the sections above. 18 28 June 2017
995461 Services related to electrical installation which include installation of fire alarm and burglar alarm and wiring and fitting of electrical devices and systems. 18 28 June 2017
995462 Services pertaining to drainage, laying of drains, and water plumbing works. 18 28 June 2017
995463 Services regarding installation of equipment used for ventilation, heating, and air conditioning. 18 28 June 2017
995464 Services provided with regard to installation of gas related fixtures. 18 28 June 2017
995465 Services delivered by way of insulation-related works. 18 28 June 2017
995466 Services provided in terms of installation of escalators and lifts. 18 28 June 2017
995468 Various other types of services relating to installation which are not elsewhere classified. 18 28 June 2017
995469 Services that include modifications, substitutions, repairs, add-ons, and maintenance of the fittings/installations that are mentioned in the sections above. 18 28 June 2017
995471 Services provided in terms of glazing of glasswindows, doors, walls, and other architectural elements. 18 28 June 2017
995472 Services offered by means of plastering of walls, ceilings, pillars, entire building, etc. 18 28 June 2017
995473 Services rendered in relation to painting and finishing of buildings, walls, doors, and other architectural elements. 18 28 June 2017
995474 Services provided by way of wall and floor tiling. 18 28 June 2017
995475 Other services related to laying of floor and wall papering and covering. 18 28 June 2017
995476 Services by way of carpentry and joinery works pertaining to building completion and finishing. 18 28 June 2017
995477 Services in relation to railing and fencing of buildings and other architectures. 18 28 June 2017
995478 Other services related to finishing and completion of building that are not elsewhere classified. 18 28 June 2017
995479 Services in relation to restoration, modifications, substitutions, additions, and maintenance of the building finishing and completion works mentioned above. 18 28 June 2017
996111 Services offered on wholesale trade, either as contract or on payment of a commission/fee. 18 28 June 2017
9961 Services offered by Fair Price Shops to the Central Government under the Public Distribution System through selling of rice, wheat, and rough grains at a considered margin/commission. Nil 28 June 2017
9961 Service rendered by Fair Price Shops to the Union territories or State Governments under Public Distribution System through selling of sugar, kerosene, edible oil, and others at a fixed margin or commission as consideration. Nil 22 August 2017
9961 Services offered in relation to wholesale trade which don’t include purchase or selling of goods. However, these include services of commodity brokers, commission agents, auctioneers, and other sellers who act as intermediary for carrying out whole sale commercial transactions between the sellers and buyers against a fee or commission, services of whole sale auctioning houses, and services of whole sale electronic agents and brokers. 18 28 August 2017
9962 Services offered pertaining to retail trade which don't include purchase or selling of goods. 18 28 June 2017
9962 Service offered by Fair Price Shops to the Central Government under the Public Distribution System through selling of rice, wheat, rice, and rough grains at a margin or commission as a consideration. Nil 22 August 2017
9962 Service rendered by Fair Price Shops to the Union territories or State Governments under the Public Distribution System through selling of sugar, kerosene, edible oil, and others at a fixed margin or commission as consideration. Nil 22 August 2017
996211 Services offered on a contract basis in relation to retail trade for a commission or fee. 18 28 June 2017
9963 Services provided by means of renting a residential house for using as residence. Nil 28 June 2017
9963 Services offered by an individual by means of - (a) conducting activities by way of religious ceremony; (b) renting religious areas or places that are specifically meant for general public, possessed or taken care of by a body having registration as a religious or charitable trust under Section 12AA of the Income Tax Act, 1961 or an institution or trust having registration under sub clause (v) of clause (23C) of Section 10 of the Income Tax Act or an authority or entity covered under clause (23BBA) of Section 10 of the Income Tax Act. This is on condition that, nothing listed under entry (b) of this exemption should be applicable to – (i) rooms given on rent which charge a tariff of Rs.10,000 or more every day; (ii) letting out open areas, community halls, premises, marriage halls, etc. on rent which charge a tariff of Rs.10,000 rupees or more every day; (iii) renting out shops or other business and commercial spaces which charge a tariff of Rs.10,000 or more every month. Nil 28 June 2017
9963 (i) Supply, as a whole or as part of any other service or in any other mode, of goods such as food that can be consumed by humans, drink or any other article, provided against delayed payment, cash, or other beneficial considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes which have declared tariff of Rs.7,500 and more per unit each day or similar facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. 5 - No ITC 28 June 2017
9963 (iii) Supply, as a whole or as part of any other service or in any other mode, of goods such as human consumable food, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes which have declared tariff of Rs.7,500 and more per unit each day, which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. 18 14 November 2017
9963 ii) Lodging or residential services offered by an inn, hotel, guest house, club, or campsite charging a Value of Supply (tariff) of less than Rs.1, 000 per unit each day or equivalent which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. Nil 28 June 2017
9963 Lodging services offered by an inn, hotel, guest house, club, campsite, or other commercial lodging places charging a Value of Supply (tariff) of Rs.1,000 or more but lower than Rs.2,500 per room each day or equivalent which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. 12 28 June 2017
9963 Lodging services offered by an inn, hotel, guest house, club, campsite, or other commercial lodging places charging a Value of Supply of Rs.2,500 and more but lower than Rs.7,500 per room each day including the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. 18 28 June 2017
9963 Accommodation services offered by a 5 star hotel or higher rated hotels, guest house, inn, club, campsite or other commercial lodging places charging a Value of Supply of Rs.7,500 and more per room each day including the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. 28 28 June 2017
9963 Supply, as a whole or as part of any other service or in any other mode, of goods such as human consumable food, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, holding permit or licence for serving alcoholic liquor that can be consumed by humans. 18 28 June 2017
9963 Supply, as a whole or as part of any other service or in any other mode in outdoor catering, where goods, such as human consumable food, drink (whether alcoholic or non-alcoholic), or article, are provided against delayed payment, cash, or other prized considerations. 18 28 June 2017
9963 (v) Supply of goods such as human consumable food, drink or article provided at events, conferences, marriage halls, exhibition halls, and other indoor or outdoor events/functions/occasions. 18 28 June 2017 Replaced on 27 July 2018
9963 Bundled supply, as a whole or as a part of any other service or in any other mode, of goods, which includes but is no way limited to human consumable food, drink (whether alcoholic or non-alcoholic), or other article, provided against delayed payment, cash, or other prized considerations, in the premises of a convention centre, club, hotel, shamiana, pandal, or any other place, alongside renting of the premise in order to arrange a function. 18 28 June 2017
9963 Services provided by way of other food, beverage, and accommodation. 18 June 2017
9963 i)Supply, as a whole or as part of any other service or in any other mode, of goods such as food consumable by humans, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places that are meant for lodging or residential purposes which have declared tariff of Rs.7,500 and more per unit each day or similar facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. 5 14 November 2017
9963 (i) Supply, as a whole or as part of any other service or in any other mode, of goods such as food that is consumable by humans, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes with a fixed tariff for any accommodation unit of Rs.7,500 and more for each unit each day or equivalent, which includes being supplied at a mess, canteen, dining space, or cafeteria of an institution like college, school, office, industry, or hospital, by an individual or such institution as per a contractual arrangement, on a condition that such supply is non-occasional. 5 27 July 2018
9963 (i.a) Supply, as a whole or as part of any other service or in any other mode, of goods such as food consumable by humans, drink, or article, provided at railway platforms or in trains, by the Indian Railways Catering and Tourism Corporation Ltd, Indian Railways, or other entities registered with them. 5 27 July 2018
9963 (iii) Supply, as a whole or as part of any other service or in any other mode, of goods such as food that is consumable by humans, drink or article, provided against delayed payment, cash, or other prized considerations, by an eatery, restaurant, which also include canteen and mess, either for eating on or away from the locations where such goods are supplied, other than the places sited in the grounds of inns, guest houses, campsites, clubs, or other commercial places meant for lodging or residential purposes with a fixed tariff for any accommodation unit of Rs.7,500 and more for each unit each day or equivalent, which includes the cost of all facilities offered in the accommodation unit, which is rented out for stay, such as refrigerators, furniture, air conditioners, or any other facilities, however, without eliminating any discount on the charges offered for such unit. 18 14 November 2017
996311 Services rendered by clubs, hotels, guest houses, etc. by providing unit or room accommodation. 18 28 June 2017
996312 Services regarding accommodation. transportation, food and supply etc., in a camp site. 18 28 June 2017
996313 Services pertaining to holiday camps and recreational and sporting activities. 18 28 June 2017
996321 Services offered to students pertaining to accommodation in units or rooms in residencies specially meant for students. 18 28 June 2017
996322 Services rendered by way of accommodation in rooms or units of paying guests, camps, hostels, etc. 18 28 June 2017
996329 Other unit or room accommodation services such as food and beverage, gas, and electricity that are not elsewhere classified. 18 28 June 2017
996331 Services rendered by cafes, restaurants, and other eateries providing similar facilities which include takeaway, door delivery of food, and room delivery. 18 28 June 2017
996332 Services rendered by guest houses, inns, clubs, hotels, etc. which include takeaway, door delivery of food, and room delivery. 18 28 June 2017
996333 Services rendered by canteens and other eateries of similar kind. 18 28 June 2017
996334 Services offered pertaining to catering in events, exhibition halls, marriage halls, and other indoor and outdoor functions. 18 28 June 2017
996335 Services offered pertaining to catering in various transportation mediums such as flights, trains, etc. 18 28 June 2017
996336 Services provided by way of preparation and supply of food, edible preparations, and non-alcoholic and alcoholic preparations offered to transportation operators like airlines and others. 18 28 June 2017
996337 Other food services provided on a contractual basis. 18 28 June 2017
996339 Services rendered in relation to edible preparations, other food items, and serving non-alcoholic and alcoholic beverages that are not elsewhere classified. 18 28 June 2017
9964 Services offered to passengers by means of providing transportation either with or without luggage by the following modes of transport- (a) air, either starting off from or landing in an airport situated in Assam, Meghalaya Manipur, Mizoram, Sikkim, Tripura, Nagaland, or Arunachal Pradesh, or at Bagdogra in West Bengal; (b) contract carriages (as categorised under clause (7) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are non-air conditioned, except for radio taxis which include a GPS and GPRS - enabled radio cab (whatever it is called as) featuring two-way communication controlled by a central control office, for transporting passengers from one place to another excluding tours, hire, or charter conducted by the tourism department; or (c) stage carriages (as categorised under clause (40) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988), except for those which are air-conditioned. Nil 28 June 2017
9964 Services offered to the Central Government by means of providing transportation to the passengers either with or without luggage by air, either starting off from or landing in at an airport which is a part of the regional connectivity scheme in return of viability gap funding as consideration. This is on condition that nothing listed under this entry should be applicable to on or after the expiry period of 1 year starting from the date on which the regional connectivity scheme airport started its operations as per the notifications of the Ministry of Civil Aviation. Nil 28 June 2017
9964 Services offered to passengers by means of providing transportation, either with or without luggage by the following modes of transport - (a) railways, in any class except for - (i) first class; or (ii) a coach that is air-conditioned; (b) tramway, monorail, or metro; (c)waterways meant for inland travelling; (d) transportation in a vessel which operate between various parts of India, except for those which are primarily used for tourism; and (e) auto rickshaws, e-rickshaws, or metered cabs. Nil 28 June 2017
9964 Services offered by means of providing transportation facilities to the passengers by air in coaches that are air conditioned or rail in first-class compartments. 5 - with ITC of input services 28 June 2017
9964 Services offered to passengers by means of providing transportation, either with or without luggage by the following modes of transport – a) contract carriages (as categorised under clause (7) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are air conditioned, except for motorcab; (b) stage carriages (as categorised under clause (40) of Section 2 of the Motor Vehicles Act, 1988 (59 of 1988) that are air-conditioned. (c) radio taxis which include a GPS and GPRS - enabled radio cab (whatever it is called as) featuring two-way communication controlled by a central control office. 5 - No ITC 28 June 2017
9964 Services provided in economy class while transporting passenger by air. 5 - with ITC of input services 28 June 2017
9964 Transport of commuters, by air, going on board from or canceling in a regional connectivity airport scheme 5 - with ITC of input services 28 June 2017
9964 Transporting of commuters by air except economy class 12 28 June 2017
9964 Transport services for other commutators 18 28 June 2017
9964 With effect from 13/10/2017 any motor vehicle designated for transporting passenger where cost of fuel is inserted in the final charges calculated for the service provided 5% with no ITC or 12% with ITC 28 June 2017
9964 Commuting of passengers by motor cab which is designed to transport passenger where final charges include the fuel cost is in action since 13/10/2017 12 28 June 2017
996411 All local transport include metro, bus, monorail, tramway, scooters, three wheelers including other means of motor transport 18 28 June 2017
996412 Tax services in addition to radio taxi and other means of related services. 18 28 June 2017
996413 Coach charter and non-scheduled local bus services 18 28 June 2017
996414 Other means of land transportation services of commutator 18 28 June 2017
996415 Water transport services availed by commutator like cruises, ferries etc. 18 28 June 2017
996416 Sightseeing commutation services by water, rail and air 18 28 June 2017
996419 Any other local transportation facility availed by passengers that are not elsewhere classified. 18 28 June 2017
996421 Long distance commutation service provided by Railway department like Metro Railway etc. 18 28 June 2017
996422 Long distance commutation service of passenger by means of Road that covers car, bus for non-scheduled long distance , stage carriage and coach services etc. 18 28 June 2017
996423 Taxi services rendered comprises of radio taxi and other related services 18 28 June 2017
996424 Commutator availing water transport services including cruise ships and ferries for coastal and overseas transportation 18 28 June 2017
996425 Scheduled air transport services of passengers in domestic/international 18 28 June 2017
996426 Domestic/ International non schedule air commutation of commutators 18 28 June 2017
996427 Passengers availing space transport commutation service 18 28 June 2017
996429 Related long - distance transportation services of commutators that are not elsewhere classified. 18 28 June 2017
9965 Services offered by means of transporting goods - (a) by road except the services of a courier and goods transportation agency which offers transport related services of goods by roadways and issues shipment note, or whatever it is called. Nil
9965 Services rendered by a goods transport agency to an unregistered person, including unregistered casual taxable person except the given entities- (a) a factory having registration under the Factories Act, 1948(63 of 1948); or (b) a Society having registration under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) a Co-operative Society established by or under any law for the time being in force; or (d) anybody corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil
9965 Services rendered by means of transporting goods from a location that is outside India up to the customs station of clearance in India by an aircraft. Nil
9965 Services offered by means of transporting 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 equipment or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure by rail or a vessel. Nil
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 consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil
9965 Services rendered by means of transporting goods in a vessel. 5 with ITC of input services
9965 Services rendered by means of transporting goods in containers by rail by any person other than Indian Railways.
9965 Services rendered by a goods transport agency by means of transporting goods, which also includes household goods for personal use. Any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9965 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9966 Other services related to renting of transport vehicles with or without the assistance of operators. 18 28 June 2017
9966 (ii) Services offered by means of time charter of vessels meant for transportation of goods. 5 (On condition that, the credit of input tax charged on goods, except on vessels, ships, that include tankers and bulk carriers has not been included) 25 January 2018
9966 Services provided by means of giving motor vehicles on rent – “(c) for transporting faculty, staffs, and students, to an individual offering transportation services of faculty, staffs, and students to an educational institution which offers education services from pre-school to higher secondary or equivalent. Nil 25 January 2018
996601 Services offered in relation to renting of road vehicles which include coaches, buses, trucks, cars, and other motor vehicles, with or without the assistance of operators. 18 28 June 2017
996602 Services offered in relation to renting of water vessels which include freight vessels, passenger vessels, etc. with or without the assistance of operators. 18 28 June 2017
996603 Services rendered in relation to renting of aircraft which include freight aircrafts, passenger aircrafts, etc. with or without the assistance of operators 18 28 June 2017
996609 Services rendered in relation to renting of other vehicles for transportation that with or without assistance of operator that are not elsewhere classified. 18 28 June 2017
9967 Services offered by a goods transport agency, by means of transportation in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil 28 June 2017
9967 Services offered by means of providing the right to use a bridge or road on paying toll charges. Nil 28 June 2017
9967 Services offered by means of providing the right to use a bridge or road on paying annuity NIL 13 October 2017
9967 Services rendered pertaining to unloading, loading, packing, warehousing, or storing of rice. Nil 28 June 2017
9967 Other supporting services provided in relation to transport. 18 28 June 2017
9967 Services offered by means of transporting goods that include household goods for personal use by a goods transport agency that transports goods by road and issues consignment note, whatever it is called as. 5 NO ITC 28 June 2017
9967 Services offered by means of transporting goods that include household goods for personal use by a goods transport agency that transports goods by road and issues consignment note, whatever it is called as. 12 22 August 2017
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 under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. NIL 13 October 2017
9967 Services rendered by means of warehousing of minor products of forest. NIL 27 July 2018
996711 Services offered pertaining to handling of container. 18 28 June 2017
996712 Services offered in relation to Customs House Agent 18 28 June 2017
996713 Services offered in relation to clearing and forwarding 18 28 June 2017
996719 Other services offered in relation to cargo and baggage handling. 18 28 June 2017
996721 Services rendered by way of refrigerated storage. 18 28 June 2017
996722 Services offered in relation to bulk gas or liquid storage. 18 28/06/2017
996729 Other services provided in relation to warehousing and storage. 18 28 June 2017
996731 Services offered by means of towing or railway pushing. 18 28 June 2017
996739 Other supporting services offered in relation to railway transport that are not elsewhere classified. 18 28 June 2017
996741 Services offered in relation to bus station. 18 28 June 2017
996742 Services rendered pertaining to operations in tunnels, bridges, streets and roads, State Highways, National Highways, and Expressways. 18 28 June 2017
996743 Services offered pertaining to parking lot. 18 28 June 2017
996744 Services rendered in relation to towing of private and commercial vehicles. 18 28 June 2017
996749 Other supporting services offered in relation to road transport that are not elsewhere classified. 18 28 June 2017
996751 Services provided with regard to operation of waterways, ports, docks, light ships, light houses etc. which doesn’t include cargo handling. 18 28 June 2017
996752 Services provided in terms of berthing and pilotage. 18 28 June 2017
996753 Services rendered in relation to refloating and vessel salvage. 18 28 June 2017
996759 Other supporting services with regard to water related transportation that are not elsewhere classified. 18 28 June 2017
996761 Services offered in relation to operation and management of airport, which doesn’t include handling of cargo. 18 28 June 2017
996762 Services offered in relation to controlling air traffic. 18 28 June 2017
996763 Other supporting services in relation to transportation provided by means of air. 18 28 June 2017
996764 Other supporting services offered in relation to transportation of goods and humans to outer space through specially designed transport systems. 18 28 June 2017
996791 Services offered by goods transport agencies (GTA) in relation to transportation by means of road. 5% - No ITC or 12 % with ITC 28 August 2017
996792 Services offered by goods transport agencies for various other means of transportation. 5% - No ITC or 12 % with ITC 28 August 2017
996793 Other services offered in relation to transportation of goods. 5 28 June 2017
996799 Other supporting services offered in relation to transportation that are not elsewhere classified. 18 28 June 2017
996811 Services offered by post offices pertaining to over-the-counter services and renting of mail boxes. 18 28 June 2017
996812 Services rendered by the courier companies by way of delivering and picking up packages, goods, documents, etc. 18 28 June 2017
996813 Services offered by way of delivering goods, packages, documents etc. within a local area. 18 28 June 2017
996819 Other services that are rendered in relation to delivery of packages, goods, documents, etc. that are not elsewhere classified. 18 28 June 2017
996911 Services offered pertaining to transmission of electricity by an electricity distribution or transmission utility. Nil 28 June 2017
996912 Services offered pertaining to distribution of electricity by other entities apart from electricity distribution or transmission utility. 18 28 June 2017
996913 Services rendered in relation to distribution of gas. 18 28 June 2017
996921 Services rendered in relation to distribution of water. 18 28 June 2017
996922 Services rendered in relation to distribution of hot water, steam, and supply of air conditioning, etc. 18 28 June 2017
996929 Other services related to water distribution that are not mentioned in the columns above. 18 28 June 2017
9971 Financial and related services offered by the Reserve Bank of India (RBI). Nil 28 June 2017
9971 Services provided by the Reserve Bank of India by means of (a) offering loans, advances, or deposits, against considerations in the form of discount or interest (excluding interest charged for credit card related services); (b) purchase or sale of foreign currency among or between banks or certified dealers of foreign exchange or among or between banks and certified dealers. Nil 28 June 2017
9971 Services offered in relation to life insurance rendered through annuity under the National Pension System (NPS) administered by the Pension Fund Regulatory and Development Authority of India (PFRDA) as per the Pension Fund Regulatory and Development Authority (PFRDA) Act, 2013 (23 of 2013). Nil 28 June 2017
9971 Services offered in relation to life insurance rendered to the members of the Navy, Air Force, and Army by the Naval, Air Force, and Army Group Insurance Funds under the Central Government-offered Group Insurance Schemes. Nil 28 June 2017
9971 Services offered to individuals who are covered under the provisions of the Employees State Insurance Act, 1948 (34 of 1948) by the Employees State Insurance Corporation. Nil 28 June 2017
9971 Services offered to individuals who are covered under the provisions of the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).by the Employees Provident Fund Organisation. Nil 28 June 2017
9971 Services offered to insurers who are covered under the provisions of the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999) by the Insurance Regulatory and the Development Authority of India. Nil 28 June 2017
9971 Services offered by the Securities and Exchange Board of India (SEBI) which is formed under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by means of regulating the securities market, promoting its development, and safeguarding the investors’ interests. Nil 28 June 2017
9971 Services offered to an individual by means of disbursing an amount of up to Rs.2,000 in a single transaction made through debit card, credit card, charge card or other types of payment cards, by a banking company or financial institution )acquiring banks), which include any non-banking financial company or other individuals, which process debit and credit card payments to people who accept such card payment. Nil 28 June 2017
9971 Services offered by a general insurance provider under the schemes of (a) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (previoulsy named as Integrated Rural Development Programme);(b) Hut Insurance Scheme; (c) Tribal Insurance Scheme; (d) Group Personal Accident Policy for Self-Employed Women; (e)Janata Personal Accident Policy and Gramin Accident Policy; (f) premium collected on export credit insurance; (g) Agricultural Failed Well and Pumpset Insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substitued by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, 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);] substitued by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). Nil 28/06/2017
9971 Services offered by life insurance companies under the schemes of (a) Aam Aadmi Bima Yojana; (b) Janashree Bima Yojana; (c) Life micro-insurance products as per the approval of the Insurance Regulatory and Development Authority(IRDA), which have a maximum cover of Rs.50,000 (2 Rs.2 lakh replaced from 25 January 2018); (d) Pradhan Mantri Jeevan Jyoti Bima Yojana; (e) Varishtha Pension Bima Yojana; (f) Pradhan Mantri Vaya Vandan Yojana; and (g) Pradhan Mantri Jan Dhan Yojana. Nil 28/06/2017
9971 Services rendered by means of reinsuring the insurance schemes that are mentioned in the exemption list (Serial no. 35/36/40 of Notification no. 12/2017) Nil 25/01/2018
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 financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil 25/01/2018
9971 Services offered to individuals covered under the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948) by Coal Mines Provident Fund Organisation. NIL 27/07/2018
9971 Services provided to the members of the National Pension System (NPS) Trust by the organisation for a certain administrative fee. NIL 27/07/2018
9971 Services delivered by State Government, Central Government, and Union territories to their undertakings or Public Sector Undertakings(PSUs) by means of guaranteeing the loans availed by the entities mentioned above from financial institutions. NIL 27/07/2018
9971 Other services related to finance and its related sectors. 18 28/06/2017
9971 Services offered by means of collecting the contributions made under the Atal Pension Yojana. Nil 28/06/2017
9971 Services offered by means of collecting the contributions that are made under the State Government- pension schemes. Nil 28/06/2017
9971 Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil 28/06/2017
9971 Services offered to the State Government, Central Government, and Union territory under an insurance scheme for which the State Government, Central Government, and Union territory pay the whole premium. Nil 28/06/2017
9971 Services pertaining to life insurance offered or agreed to be rendered to the Coast Guard personnel by the Naval Group Insurance Fund under the Central Government-sponsored Group Insurance Schemes. Nil 25/01/2018
9971 (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) ÒoperatorÓ means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) Òscheduled air transport serviceÓ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) Òscheduled air cargo serviceÓ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5% with No ITC taken 28/06/2017
9971 Services provided by foreman of chit fund in relation to chit Explanation.- (a) 'chit' means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) Òforeman of a chit fundÓ shall have the same meaning as is assigned to the expression ÒforemanÓ in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 12 - with ITC of input services 28/06/2017
9971 Services offered in the form of transferring the rights of using any goods for any purpose, either for a given period or not. Same rate of GST and compensation cess as on supply of similar goods 28/06/2017
9971 Services offered in the form of transferring rights in goods or of undivided share in goods without transferring the title of the things mentioned above. Same rate of GST and compensation cess as on supply of similar goods 28/06/2017
9971 Services offered by means of leasing motor vehicles that are bought and leased before 1July 2017. 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 1st July, 2020. 13/10/2017
997111 Services offered in relation to Central banking. 18 28/06/2017
997112 Services offered in relation to deposits. 18 28/06/2017
997113 Services offered by means of credit-granting, which include stand-by commitment securities and guarantees. 18 28/06/2017
997114 Services offered by means of financial leasing. 18 28/06/2017
997119 Other types of financial services apart from pension, insurance, and investment banking. 18 28/06/2017
997120 Services offered in relation to investment banking. 18 28/06/2017
997131 Services offered in relation to pension. 18 28/06/2017
997132 Services offered in relation to life insurance services, except for life reinsurance. 18 28/06/2017
997133 Services rendered by way of providing health and accident insurance. 18 28/06/2017
997134 Services offered in relation to insurance of motor vehicles. 18 28/06/2017
997135 Services offered in relation to various type of transport insurance which include aviation, marine, aviation, and other modes of transport. 18 28/06/2017
997136 Services offered in relation to travel insurance and freight insurance. 18 28/06/2017
997137 Other services pertaining to insurance of property. 18 28/06/2017
997139 Other services pertaining to non-life insurance, except for reinsurance solutions. 18 28/06/2017
997141 Services offered in relation to life reinsurance. 18 28/06/2017
997142 Services offered in relation to health and accident reinsurance. 18 28/06/2017
997143 Services offered in relation to reinsurance of motor vehicles. 18 28/06/2017
997144 Services offered in relation to reinsurance of aviation, marine, and other modes of transportation. 18 28/06/2017
997145 Services offered in relation to reinsurance of freights (goods that are transported in bulk through air, vessel, train, and truck). 18 28/06/2017
997146 Other services offered in relation to reinsurance of properties. 18 28/06/2017
997149 Other services related to non-life reinsurance solutions, tools, consultations, analysis, etc. that are not mentioned in the columns above. 18 28/06/2017
997151 Services offered in the form of investment banking which include corporate finance, mergers and acquisition (M&A), also known as consolidation of companies, and venture capital financing. 18 28/06/2017
997152 Services offered in relation to brokerage and securities and commodities related to it, which also include commodity exchange. 18 28/06/2017
997153 Services provided pertaining to management of portfolios, other than pension funds. 18 28/06/2017
997154 Services offered in relation to custody and trust. 18 28/06/2017
997155 Services offered in relation to financial market administration and governance. 18 28/06/2017
997156 Services provided in relation to finance-related consultation offered by consultancies. 18 28/06/2017
997157 Services offered in relation to Foreign exchange. 18 28/06/2017
997158 Services offered pertaining to processing of financial transactions and house clearing. 18 28/06/2017
997159 Other supporting services offered in relation to financial sector. 18 28/06/2017
997161 Services offered pertaining to insurance agency and brokerage. 18 28/06/2017
997162 Services offered pertaining to adjustments and of insurance policies. 18 28/06/2017
997163 Services provided in relation to Actuarial. 18 28/06/2017
997164 Services offered by means of managing Pension fund. 18 28/06/2017
997169 Other services offered in relation to pension, insurance, and auxiliary that are not mentioned in the columns above. 18 28/06/2017
997171 Services provided pertaining to holding equity of subsidiary companies. 18 28/06/2017
997172 Services offered in terms of holding securities and other assets of trusts and funds and related financial entities. 18 28/06/2017
9972 Services offered by means of giving-out residential dwelling or rent for using as a residence. Nil 28/06/2017
9972 Services offered by an individual by means of - (a) conducting activities by way of religious ceremony; (b) renting religious areas or places that are specifically meant for general public, possessed or taken care of by a body having registration as a religious or charitable trust under Section 12AA of the Income Tax Act, 1961 or an institution or trust having registration under sub clause (v) of clause (23C) of Section 10 of the Income Tax Act or an authority or entity covered under clause (23BBA) of Section 10 of the Income Tax Act. This is on condition that, nothing listed under entry (b) of this exemption should be applicable to – (i) rooms given on rent which charge a tariff of Rs.1,000 or more every day; (ii) letting out open areas, community halls, premises, marriage halls, etc. on rent which charge a tariff of Rs.10,000 rupees or more every day; (iii) renting out shops or other business and commercial spaces which charge a tariff of Rs.10,000 or more every month. Nil 28/06/2017
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 industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. substituted on 13/10/2017 Nil 28/06/2017
9972 (i) Services offered by the State Government, Central Government, and Union territory or any other local authority by means of leasing land to government entity or governmental authority. Nil 25/01/2018
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), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil 25/01/2018
997211 Services offered pertaining to leasing or renting of residential properties that are either leased or owned. 18 28/06/2017
997212 Services offered pertaining to leasing or renting which include non-residential properties that are either leased or owned. 18 28/06/2017
997213 Services offered pertaining to trading of buildings. 18 28/06/2017
997214 Services offered pertaining to trading of properties that are time-shared. 18 28/06/2017
997215 Services offered pertaining to trading of sub-divided and unoccupied land. 18 28/06/2017
997221 Services offered pertaining to management of property either on the basis of commission/fee or on a contractual basis. 18 28/06/2017
997222 Services offered pertaining to sales building either on the basis of commission/fee basis or on a contractual basis. 18 28/06/2017
997223 Services offered in relation to selling and purchasing of land either on the basis of commission/fee or on a contractual basis. 18 28/06/2017
997224 Services offered in relation to appraisal of real estates on the basis of commission/fee or on a contractual basis. 18 28/06/2017
9973 Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. Nil 28/06/2017
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 spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil 28/06/2017
9973 Other services offered in relation to renting or leasing with or without assistance of operator that are not mentioned in the columns given above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017
9973 Services offered to the Indian Railways by the by the Indian Railways Finance Corporation by means of leasing rolling stock assets which include coaches, locos, wagons, etc. Nil 28/06/2017
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 Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil 28/06/2017
9973 Services offered by means of transferring the right of using Intellectual Property (IP) permanently or temporarily or allowing to enjoy such properties with regard to goods, except software related to Information Technology. 12 28/06/2017
9973 Services offered by way of leasing motor vehicles that are bought and leased before 1 July 2017. 65 per cent of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. 13/10/2017
9973 (vii) Services offered by means of providing time charter of vessels for good transportation. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken 25/01/2018
997311 Leasing or rental services concerning transport equipment including containers, with or without assistance of operator. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017
997312 Services offered by way of renting or leasing of agricultural equipment and machinery, with or without assistance of operator. Nil 28/06/2017
997313 Services offered by way of renting or leasing of construction equipment and machinery, with or without assistance of operator. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017
997314 Services offered by way of renting or leasing of office equipment and machinery, excluding computers, with or without the assistance of operator. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017
997315 Services offered by way of renting or leasing of computers with or without the assistance of operators. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017
997316 Services offered by way of renting or leasing of equipment meant for telecommunications with or without the assistance of operator. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017

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