| Name of Service | Abatement notified | Rate Applicable (100%-Abatement) | Effective Rate of ST (14.5%* Rate Applicable) | INPUTS | CAPITAL GOODS | INPUT SERVICE |
|
Rail Transport (both goods and passengers) |
70% | 30% | 4.4% | NO | NO | NO |
| Air transport (passenger) | ||||||
| Economy Class | 60% | 40% | 5.8% | NO | NO | YES |
| Other than Economy Class | 40% | 60% | 8.7% | NO | NO | YES |
| Goods transport by road | 70%* | 30% | 4.4% | NO | NO | NO |
| Chit fund | No abatement* | 100% | 14.5% | N/A | N/A | N/A |
| Cab transport(rent a cab) | 60% | 40% | 5.8% | NO | NO | NO (For Cab Operator Input Service YES) |
| Goods transport by vessel | 70%* | 30% | 4.4% | NO | NO | NO |
|
Transport of passengers other than by |
||||||
| Radio taxi | 60% | 40% | 5.8% | NO | NO | NO |
| Others (except Cab) | 60% | 40% | 5.8% | NO | NO | NO |
|
Tour Operator Service |
||||||
| Of package tour | 75% | 25% | 3.6% | NO | NO |
NO (For Tour Operator Yes) + Bill shall indiacate Gross Amount |
| Service of only booking or arranging accomodation only | 90% | 10% | 1.5% | NO | NO | Same |
| Others | 60% | 40% | 5.8% | NO | NO | Same |
OTHER SERVICES (NOT COVERED IN CA IPCC STUDY MATERIAL)
| Name of Service | Abatement notified | Applicable rate | Effecive rate | INPUTS | CAPITAL GOODS | INPUT SERVICE |
| Financial Leasing Services | 90% | 10% | 1.5% | YES | YES | YES |
| Supply of Food/Drinks with Rent | 30% | 70% | 10.2% | NO | NO | YES |
| (like Hotel/Banquet hall/Pandal) | ||||||
| Renting of Hotel/Guest house/Lodge | 60% | 40% | 5.80% | Yes (no for food items) | YES | YES |
| Construction of Building/Complex etc | 75% | 25% | 3.63% |
NO + Bill shall include amount of land |
YES | YES |
