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General rate of GST on  services is 18%

However, on some services, different rates has been prescribed by the GST Council

Changes were all made in Rates by GST Council in meeting held on 16 Meeting on 11 June 2017 and 17 Meeting on 18 June 2017

Following is latest amended list

(Note:If you do not find your service in this list,then rate of your service is 18%)

Sl.  No. DESCRIPTION OF SERVICES GST RATE
1 Transport of goods by rail 5% with ITC of input services
2 Transport of passengers by rail (other than sleeper class) 5% with ITC of input services
3 Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use] 5% No ITC
4 Services of goods transport agency in relation to transportation of used household goods for personal use. 5% No ITC
5 Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India

5% with ITC of input services

5% with ITC of input services and

ITC of GST

paid on ships, vessels including bulk carriers and tankers

(GST COUNCIL IN THE 17 MEETING 18 JUNE 2017)

6 Renting of motorcab 5% No ITC
(If fuel cost is borne by the service recipient, then 18% GST will apply)
7

Transport of passengers, by-

  1. Air conditioned contract/stage carriage other than motorcab
  2. A radio taxi.
5% No ITC
8 Transport of passengers by air in economy class 5% with ITC of input services
9 Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport. 5% with ITC of input
    Services
10 Supply of tour operators’ services 5% No ITC
11 Leasing of aircraft under Schedule II [5 (f)] by a scheduled airlines for scheduled operations 5% with ITC of input services
12 Selling of space for advertisement in print media 5% With Full ITC
13 Services by way of job work in relation to printing of newspapers; 5% With Full ITC
13A

Services by way of job work in relation to –

  1. Textile yarns (other than man-made fibre/filament) & textile fabrics
  2. Cut and polished diamonds; precious and semi-precious stones, or plain and studded jewelry of gold and other precious metals, falling under chapter 71 of HSN
  3. Printing of books (including braille books), journals and periodicals
  4. Processing of leather

(GST COUNCIL IN THE 16 MEETING 11 JUNE 2017 )

  5% with Full ITC

(GST COUNCIL IN THE 16 MEETING 11 JUNE 2017)

14 Transport of goods in containers by rail by any person other than Indian Railways 12% With Full ITC
15 Transport of passengers by air in other than economy class 12% With Full ITC
16 Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having license to serve liquor. 12% With Full ITC
17 Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room Tariff Rs.1000 and above but less than Rs.2500 per room per day 12% With Full ITC
18 Services provided by foreman of chit fund in relation to chit 12% with ITC of input services
19 Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient] 12% With Full ITC but no refund of overflow of ITC
20 Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP; 12% With Full ITC
21 Supply of Food/drinks in restaurant having license to serve liquor 18%
22 Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year 18%
24

Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/ and above but less than Rs 5000 7500 /- per room per day

(GST COUNCIL IN THE 17 MEETING 18 JUNE 2017)

18% With Full ITC
25 Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing  a  function) together with renting of such premises 18% with Full ITC
27A

Services by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less.

(GST COUNCIL IN THE 16 MEETING 11 JUNE 2017)

  18% with Full ITC
28 Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like;

28% With Full ITC

29 Services provided by a race club by way of totalisator or a licensed bookmaker in such club;

28% With Full ITC

30 Gambling;

28% With Full ITC

31 Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel

 18% With Full ITC

(GST COUNCIL IN THE 17 MEETING 18 JUNE 2017)

32

Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 5000  7500 /- and above per night per room

(GST COUNCIL IN THE 17 MEETING 18 JUNE 2017)

28% With Full ITC
33 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 (supply  of  service)  to  attract  the  same  GST  rate  and  compensation  cess   as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods) Same rate of GST and     compensation cess as on supply of similar goods
34 Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods). Same rate of GST and     compensation cess as on supply of similar goods
35 Supply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods supplied. GST and compensation cess as on supply of similar goods
36 All other services not specified elsewhere 18%With Full ITC

 

Decisions taken by the GST Council in the 16th meeting - 11 June 2017

Exemption from registration under section 23(2) of the CGST Act 2017 of –

  1. Individual advocates (including senior advocates)
  2. Individual sponsorship service providers (including players)

Decisions taken by the GST Council in the 17th meeting - 18 June 2017

 It has been decided that supply of lottery shall attract GST rates as under –

  1. Lottery run by State Governments – 12% of face value of lottery ticket
  2. Lottery authorized by State Governments – 28% of face value of lottery ticket
  1. GST - Goods and Services Tax, India
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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