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Change in Abatement Rates w.e.f 1.6.2016
AC Stage Carriage Bus is now taxable(removed from Negative List) and there is 60% Abatement (40% Taxable)
| Transport of Passengers | Old Rate | New Rate |
| Motor Cab | 40% | 40% |
| Radio Taxi | 40% | 40% |
| Stage Carriage (AC Bus) | Exempt | 40% |
| Stage Carriage (Non AC Bus) | Exempt | Exempt |
However,Non AC Stage Carriage (Non AC Bus) continue to be exempt (Notification 9/2016)
Change in Abatement Rates w.e.f 1.4.2016
| Name of Service | TAXABLE RATES | |
| Old Rate | New Rate | |
| Goods Transport Agency (Road) | ||
| Normal Cases | 30% | 30% |
| For Supply of Old Household Items | 30% | 40% |
| Goods Transport by Raiways | ||
| by Private Railways | 30% | 40% |
| by Government Railways | 30% | 30% |
| Chit Fund | 0% | 30% |
| Construction Services | ||
| For Residential unit less than 2000 sq feet + Price Charged > 1 cr | 25% | 30% |
| Other Cases | 30% | 30% |
| Tour Operator Service | ||
| Booking Accomodation | 10% | 10% |
| Package Tour Service | 25% | 30% |
| Other Cases | 40% | 30% |
(Note:- These are taxable Rates,i.e.Rates after claiming abatement)
Change in Conditions for Abatement w.e.f 1.4.2016
Now Cenvat of Input Services can be taken in case of following Services also
- Transportation of Goods by Rail
- Transportation of Passengers by Rail
- Transportation of Goods in a Vessel.
