RATE OF GST ON SERVICES in india

RATE OF GST ON SERVICES

LIST OF SERVICES AT NIL RATE

S.	Description of Services	Rate
No.
1	Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way	Nil
	of charitable activities.
2	Services by way of transfer of a going concern, as a whole or an independent part thereof.	Nil
3	Pure services (excluding works contract service or other composite supplies involving supply of any	Nil
	goods) provided to the Central Government, State Government or Union territory or local authority or
	a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat
	under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under
	article 243W of the Constitution.
4	Services by Central Government, State Government, Union territory, local authority or governmental	Nil
	authority by way of any activity in relation to any function entrusted to a municipality under article 243
	W of the Constitution.
5	Services by a governmental authority by way of any activity in relation to any function entrusted to a	Nil
	Panchayat under Article 243G of the Constitution.



S.	Description of Services	Rate
No.
6	Services by the Central Government, State Government, Union territory or local authority exclude	Nil
	the following services—
	(a) services by the Department of Posts by way of speed post, express parcel post, life insurance,
	and agency services provided to a person other than the Central Government, State Government,
	Union territory;
	(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
	(c) transport of goods or passengers; or
	(d) any service, other than services covered under entries (a) to (c) above, provided to business
	entities.
7	Services provided by the Central Government, State Government, Union territory or local authority to	Nil
	a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a
	special category state) in the preceding financial year.
	Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall
	not be applicable to-
	(a) services-
	(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and
	agency services provided to a person other than the Central Government, State Government,
	Union territory;
	(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
	(iii) of transport of goods or passengers; and
	(b) services by way of renting of immovable property.




S.	Description of Services	Rate
No.
8	Services provided by the Central Government, State Government, Union territory or local authority to	Nil
	another Central Government, State Government, Union territory or local authority:
	Provided that nothing contained in this entry shall apply to services-
	(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agen-
	cy services provided to a person other than the Central Government, State Government, Union
	territory;
	(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
	(iii) of transport of goods or passengers.
9	Services provided by Central Government, State Government, Union territory or a local authority	Nil
	where the consideration for such services does not exceed five thousand rupees:
	Provided that nothing contained in this entry shall apply to -
	(i) services by the Department of Posts by way of speed post, express parcel post, life insurance,
	and agency services provided to a person other than the Central Government, State Government,
	Union territory;
	(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
	(iii) transport of goods or passengers:
	Provided further that in case where continuous supply of service, as defined in sub-section (33) of
	section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government,
	State Government, Union territory or a local authority, the exemption shall apply only where the con-
	sideration charged for such service does not exceed five thousand rupees in a financial year.


S.	Description of Services	Rate
No.
10	Services received from a provider of service located in a non-taxable territory by –	Nil
	(a) The Central Government, State Government, Union territory, a local authority, a governmental
	authority or an individual in relation to any purpose other than commerce, industry or any other
	business or profession;
	(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes
	of providing charitable activities; or
	(c) a person located in a non-taxable territory:
	Provided that the exemption shall not apply to –
	(i) online information and database access or retrieval services received by persons specified in the entry
	(a) or entry (b); or
	(ii) services by way of transportation of goods by a vessel from a place outside India up to the cus-
	toms station of clearance in India received by persons specified in the entry.
11	Services provided by way of pure labor contracts of construction, erection, commissioning, install-	Nil
	location, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any
	other original works pertaining to the beneficiary-led individual house construction or enhancement
	under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
12	Services by way of pure labor contracts of construction, erection, commissioning, or installation of	Nil
	original works pertaining to a single residential unit otherwise than as a part of a residential complex.
13	Services by way of renting of residential dwelling for use as a residence.	Nil


S.	Description of Services	Rate
No.
14	Services by a person by way of-	Nil
	(a) conduct of any religious ceremony;
	(b) Renting of precincts of a religious place meant for the general public, owned or managed by an entity
	registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (here-
	inafter referred to as the Income-tax Act) or a trust or an institution registered under subclause (v)
	of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause
	(23BBA) of section 10 of the said Income-tax Act:
	Provided that nothing contained in entry (b) of this exemption shall apply to,-
	(i) renting of rooms where charges are one thousand rupees or more per day;
	(ii) renting of premises, community halls, Kalyan mandapam or open area, and the like where charges
	are ten thousand rupees or more per day;
	(iii) renting of shops or other spaces for business or commerce where charges are ten thousand
	rupees or more per month.
15	Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or	Nil
	lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per
	day or equivalent.
16	Transport of passengers, with or without accompanied belongings, by –	Nil
	(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam,
	Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Ben-
	gal;
	(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, ex-
	cluding tourism conducted tour, charter or hire; or
	(c) stage carriage other than air-conditioned stage carriage.







S.	Description of Services	Rate
No.
17	Services provided to the Central Government, by way of transport of passengers with or without	Nil
	accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme
	airport, against consideration in the form of viability gap funding:
	Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year
	from the date of commencement of operations of the regional connectivity scheme airport as notified
	by the Ministry of Civil Aviation.
18	Service of transportation of passengers, with or without accompanied belongings, by—	Nil
	(a) railways in a class other than—
	(i) first class; or
	(ii) an air-conditioned coach;
	(b) metro, monorail or tramway;
	(c) inland waterways;
	(d) public transport, other than predominantly for tourism purpose, in a vessel between places, located
	in India; and
	(e) metered cabs or auto rickshaws (including e-rickshaws).
19	Services by way of transportation of goods-	Nil
	(a) by road except for the services of—
	(i) a goods transportation agency;
	(ii) a courier agency;
	(b) by inland waterways.
20	Services by way of transportation of goods by an aircraft from a place outside India to the customs	Nil
	station of clearance in India.







S.	Description of Services	Rate
No.
21	Services by way of transportation by rail or a vessel from one place in India to another of the following	Nil
	goods:
	(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mis-
	hap;
	(b) defense or military equipments;
	(c) newspaper or magazines registered with the Registrar of Newspapers;
	(d) railway equipments or materials;
	(e) agricultural produce;
	(f) milk, salt and food grain including flours, pulses and rice; and
	(g) organic manure.
22	Services provided by a goods transport agency, by way of transport in a goods carriage of -	Nil
	(a) agricultural produce;
	(b) goods, where consideration charged for the transportation of goods on a consignment transported
	in a single carriage does not exceed one thousand five hundred rupees;
	(c) goods, where consideration charged for transportation of all such goods for a single consignee
	does not exceed rupees seven hundred and fifty;
	(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 mis-
	hap; or
	(h) defense or military equipments.
23	Services by way of giving on hire –	Nil
	(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.


S.	Description of Services	Rate
No.
24	Service by way of access to a road or a bridge on payment of toll charges.	Nil
25	Services by way of loading, unloading, packing, storage or warehousing of rice.	Nil
26	Transmission or distribution of electricity by an electricity transmission or distribution utility.	Nil
27	Services by the Reserve Bank of India.	Nil
28	Services by way of:	Nil
	(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) inter se sale or purchase of foreign currency amongst banks or authorized dealers of foreign ex-
	change or amongst banks and such dealers.
29	Services of life insurance business provided by way of annuity under the National Pension System	Nil
	regulated by the Pension Fund Regulatory and Development Authority of India under the Pension
	Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
30	Services of life insurance business provided or agreed to be provided by the Army, Naval, and Air	Nil
	Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the
	Group Insurance Schemes of the Central Government.
31	Services by the Employees’ State Insurance Corporation to persons governed under the Employees’	Nil
	State Insurance Act, 1948 (34 of 1948).
32	Services provided by the Employees Provident Fund Organisation to the persons governed under the	Nil
	Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).
33	Services provided by the Insurance Regulatory and the Development Authority of India to insurers	Nil
	under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999).

S.	Description of Services	Rate
No.
34	Services provided by the Securities and Exchange Board of India set up under the Securities and Ex-	Nil
	change Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securi-
	ties and to promote the development of, and to regulate, the securities market.
35	Services by an acquiring bank, to any person in relation to settlement of an amount up to two thou-	Nil
	sand rupees in a single transaction transacted through credit card, debit card, charge card or other
	payment card service.
	Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, finan-
	cial institution including non-banking financial company or any other person, who makes the payment
	to any person who accepts such card.







S.	Description of Services	Rate
No.
36	Services of general insurance business provided under following schemes –	Nil
	(a) Hut Insurance Scheme;
	(b) Cattle Insurance under Swarna Jayanti Gram Swarozgar Yojna (earlier known as Integrated Rural
	Development Programme);
	(c) Scheme for Insurance of Tribals;
	(d) Janata Personal Accident Policy and Gramin Accident Policy;
	(e) Group Personal Accident Policy for Self-Employed Women;
	(f) Agricultural Pumpset and Failed Well Insurance;
	(g) premia collected on export credit insurance;
	(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme,
	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);
	(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).

S.	Description of Services	Rate
No.
37	Services of life insurance business provided under following schemes-	Nil
	(a) Janashree Bima Yojana;
	(b) Aam Aadmi Bima Yojana;
	(c) Life micro-insurance product as approved by the Insurance Regulatory and Development
	Authority, having maximum amount of cover of fifty thousand rupees;
	(d) Varishtha Pension BimaYojana;
	(e) Pradhan Mantri Jeevan JyotiBimaYojana;
	(f) Pradhan Mantri Jan DhanYogana;
	(g) Pradhan Mantri Vaya Vandan Yojana.
38	Services by way of a collection of contribution under the Atal Pension Yojana.	Nil
39	Services by way of a collection of contribution under any pension scheme of the State Governments.	Nil
40	Services by the following persons in respective capacities –	Nil
	(a) the 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 the entry (a); or
	(c) the business facilitator or a business correspondent to an insurance company in a rural area.
41	Services provided to the Central Government, State Government, Union territory under any insurance	Nil
	scheme for which total premium is paid by the Central Government, State Government, Union
	territory.
42	Services received by the Reserve Bank of India, from outside India in relation to management of	Nil
	foreign exchange reserves.







S.	Description of Services	Rate
No.
43	One time upfront amount (called as premium, salami, cost, price, development charges or by any	Nil
	other name) leviable in respect of the service, by way of granting long-term (thirty years, or more)
	lease of industrial plots, provided by the State Government Industrial Development Corporations or
	Undertakings to industrial units.
44	Services provided by the Central Government, State Government, Union territory or local authority	Nil
	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 license fee or spectrum user
	charges, as the case may be.
45	Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian	Nil
	Railways Finance Corporation to Indian Railways.
46	Services provided by an incubator up to a total turnover of fifty lakh rupees in a financial year subject	Nil
	to the following conditions, namely:-
	(a) The total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
	(b) a period of three years has not elapsed from the date of entering into an agreement as an incu-
	bate.







S.	Description of Services	Rate
No.
47	Services provided by-	Nil
	(a) an arbitral tribunal to –
	(i) any person other than a business entity; or
	(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the
	the case of special category states) in the preceding financial year;
	(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by
	the way of legal services to-
	(i) an advocate or partnership firm of advocates providing legal services;
	(ii) any person other than a business entity; or
	(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the-
	the case of special category states) in the preceding financial year;
	(c) a senior advocate by way of legal services to-
	(i) any person other than a business entity; or
	(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the
	the case of special category states) in the preceding financial year.
48	Services by a veterinary clinic in relation to health care of animals or birds.	Nil
49	Services provided by the Central Government, State Government, Union territory or local authority by	Nil
	the way of-
	(a) registration required under any law for the time being in force;
	(b) testing, calibration, safety check or certification relating to protection or safety of workers, consum-
	ers or public at large, including fire license, required under any law for the time being in force.







S.	Description of Services	Rate
No.
50	Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and	Nil
	Technology Entrepreneurship Park recognized by the National Science and Technology Entrepre-
	neurship Development Board of the Department of Science and Technology, Government of India
	or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under the
	Department of Biotechnology, Government of India.
51	Services by way of collecting or providing news by an independent journalist, Press Trust of India or	Nil
	United News of India.
52	Services of public libraries by way of lending of books, publications or any other knowledge-enhanc-	Nil
	ing content or material.
53	Services provided by the Goods and Services Tax Network to the Central Government or State Gov-	Nil
	ernments or Union territories for implementation of Goods and Services Tax.
54	Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside	Nil
	India.
55	Services by an organizer to any person in respect of a business exhibition held outside India.	Nil
56	Services by way of sponsorship of sporting events organized -	Nil
	(a) by a national sports federation, or its affiliated federations, where the participating teams or indi-
	viduals represent any district, State, zone or Country;
	(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of
	India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics
	Bharat;
	(c) by the Central Civil Services Cultural and Sports Board;
	(d) as part of national games, by the Indian Olympic Association; or
	(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme.







S.	Description of Services	Rate
No.
57	Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of	Nil
	horses, for food, fiber, fuel, raw material or other similar products or agricultural produce by way of—
	(a) agricultural operations directly related to the production of any agricultural produce including cultiva-
	tion, harvesting, threshing, plant protection or testing;
	(b) supply of farm labor;
	(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying,
	cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and
	such like operations which do not alter the essential characteristics of agricultural produce but
	make it only marketable for the primary market;
	(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
	(e) loading, unloading, packing, storage or warehousing of agricultural produce;
	(f) agricultural extension services;
	(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a
	commission agent for sale or purchase of agricultural produce.
58	Carrying out an intermediate production process as job work in relation to cultivation of plants and	Nil
	rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or
	other similar products or agricultural produce.
59	Services by way of slaughtering of animals.	Nil
60	Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labeling of fruits	Nil
	and vegetables which do not change or alter the essential characteristics of the said fruits or
	vegetables.
61	Services provided by the National Centre for Cold Chain Development under the Ministry of	Nil
	Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.
62	Services by a foreign diplomatic mission located in India.	Nil



S.	Description of Services	Rate
No.
63	Services by a specified organization in respect of a religious pilgrimage facilitated by the Ministry of	Nil
	External Affairs, the Government of India, under a bilateral arrangement.
64	Services provided by the Central Government, State Government, Union territory or local authority by	Nil
	the way of issuance of passport, visa, driving license, birth certificate or death certificate.
65	Services provided by the Central Government, State Government, Union territory or local authority by	Nil
	the way of tolerating non-performance of a contract for which consideration in the form of fines or liquidat-
	ed damages are payable to the Central Government, State Government, Union territory or local author-
	ity under such contract.
66	Services provided by the Central Government, State Government, Union territory or local authority by	Nil
	the way of assignment of the right to use natural resources to an individual farmer for the cultivation of plants and
	rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or
	other similar products.
67	Services provided by the Central Government, State Government, Union territory or local authority by	Nil
	the way of assignment of the 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 the right to use such natural resource.
68	Services provided by the Central Government, State Government, Union territory by way of deputy	Nil
	officers after office hours or on holidays for inspection or container stuffing or such other duties in
	relation to import-export cargo on payment of Merchant Overtime charges.



S.	Description of Services	Rate
No.
69	Services provided -	Nil
	(a) by an educational institution to its students, faculty, and staff;
	(b) to an educational institution, by way of,-
	(i) transportation of students, faculty, and staff;
	(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State
	Government or Union territory;
	(iii) security or cleaning or house-keeping services performed in such educational institution;
	(iv) services relating to admission to, or conduct of examination by, such institution; to higher
	secondary:
	Provided that nothing contained in entry (b) shall apply to an educational institution other than an
	an institution providing services by way of pre-school education and education up to higher secondary
	school or equivalent.
70	Services provided by the Indian Institutes of Management, as per the guidelines of the Central Gov-	Nil
	ernment, to their students, by way of the following educational programmes, except Executive Devel-
	opment Programme: -
	(a) two-year full-time Post Graduate Programmes in Management for the Post Graduate Diploma in
	Management, to which admissions are made on the basis of Common Admission Test (CAT) con-
	ducted by the Indian Institute of Management;
	(b) fellow programme in Management;
	(c) five-year integrated programme in Management.
71	Services provided to a recognized sports body by-	Nil
	(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting
	event organized by a recognized sports body;
	(b) another recognized sports body.


S.	Description of Services	Rate
No.
72	Any services provided by, _	Nil
	(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) an assessment agency approved by the Sector Skill Council or the National Skill Development
	Corporation;
	(d) a training partner approved by the National Skill Development Corporation or the Sector Skill
	Council, in relation to-
	(i) The National Skill Development Programme implemented by the National Skill Development
	Corporation; or
	(ii) a vocational skill development course under the National Skill Certification and Monetary Re-
	ward Scheme; or
	(iii) any other Scheme implemented by the National Skill Development Corporation.
73	Services of assessing bodies impanelled centrally by the Directorate General of Training, Ministry of	Nil
	Skill Development and Entrepreneurship by way of assessments under the Skill Development Initia-
	tive Scheme.
74	Services provided by training providers (Project implementation agencies) under Deen Dayal Upad-	Nil
	hyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government
	of India by way of offering a skill or vocational training courses certified by the National Council for
	Vocational Training.
75	Services provided to the Central Government, State Government, Union territory administration under	Nil
	any training programme for which total expenditure is borne by the Central Government, State Gov-
	ernment, Union territory administration.
76	Services provided by the cord blood banks by way of preservation of stem cells or any other service	Nil
	in relation to such preservation.





S.	Description of Services	Rate
No.
77	Services by way of-	Nil
	(a) health care services by a clinical establishment, an authorized medical practitioner or paramedics;
	(b) services provided by way of transportation of a patient in an ambulance, other than those special-
	the field in (a) above.
78	Services provided by operators of the common bio-medical waste treatment facility to a clinical estab-	Nil
	lishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.
79	Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lava-	Nil
	tories, urinal or toilets.
80	Service by an unincorporated body or a non- profit entity registered under any law for the time being	Nil
	in force, to its own members by way of reimbursement of charges or share of contribution –
	(a) as a trade union;
	(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service
	Tax; or
	(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services
	from a third person for the common use of its members in a housing society or a residential com-
	plex.
81	Services by an artist by way of a performance in folk or classical art forms of-	Nil
	(a) music, or
	(b) dance, or
	(c) theatre,
	if the consideration charged for such performance is not more than one lakh and fifty thousand
	rupees:
	Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.
82	Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.	Nil





S.	Description of Services	Rate
No.
83	Services by way of training or coaching in recreational activities relating to:	Nil
	(a) arts or culture, or
	(b) sports by charitable entities registered under section 12AA of the Income-tax Act.
84	Services by way of right to admission to-	Nil
	(a) circus, dance, or theatrical performance including drama or ballet;
	(b) award function, concert, pageant, musical performance or any sporting event other than a rec-
	ognised sporting event;
	(c) the recognized sporting event, where the consideration for admission is not more than Rs 250 per
	a person, as referred to in (a, ), (b) and (c) above.
85	Services provided to the United Nations or a specified international organization is exempt by way of	Nil
	refund.
86	Services provided by a foreign diplomatic mission or consular post in India or for personal use or	Nil
	for the use of the family members of diplomatic agents or career consular officers posed therein, is
	exempt by way of refund.
87	Services by the Central Government or State Government or any local authority by way of any activity	Nil
	in relation to a function entrusted to a Panchayat under Article 243G of the Constitution is neither a
	supply of goods nor a supply of service

Note: The above list includes services exempt from CGST/IGST. 20 LIST OF SERVICES AT 5% RATE

S.	Description of Services	Rate
No.
1	Transport of passengers by rail in first class or air-conditioned coaches	5% with ITC of
		input services
2	Transport of passengers, by-	5% No ITC
	(a) air-conditioned contract carriage other than motor cab;
	(b) air-conditioned stage carriage;
	(c) radio taxi
3	Transport of passengers by air in economy class	5% with ITC of
		input services
4	Transport of passengers, by air, embarking from or terminating in a Regional Connectiv-	5% with ITC of
	ity Scheme Airport	input services
5	Renting of motor cab where the cost of fuel is included in the consideration charged from	5% No ITC
	the service recipient
6	Transport of goods by rail	5% with ITC of
		input services
7	Transport of goods in a vessel	5% with ITC of
		input services
8	Services of goods transport agency (GTA) in relation to transportation of goods	5% No ITC
	[including used household goods for personal use]

S.	Description of Services	Rate
No.
9	Leasing of aircraft by a scheduled airlines for scheduled operations	5% with ITC of
		input services
10	Selling of space for advertisement in print media.	5%
11	Supply of tour operators services	5% No ITC
12	Services by way of job work in relation to-	5%
	(a) Printing of newspapers;
	(b) Textile yarns (other than of man-made fibers) and textile fabrics;
	(c) Cut and polished diamonds; precious and semi-precious stones; or plain and stud-
	ded jewellery of gold and other precious metals, falling under Chapter of HSN;
	(d) Printing of books (including Braille books), journals and periodicals;
	(e) Processing of hides, skins, and leather falling under Chapter 41 of HSN.

22 LIST OF SERVICES AT 12% RATE

S.	Description of Services	Rate
No.
1	Supply of food/drinks in restaurant not having facility of air-conditioning or central heating	12%
	at any time during the year and not having a license to serve liquor
2	Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial	12%
	places meant for residential or lodging purposes having room tariff Rs.1000 and above
	but less than Rs.2500 per room per day
3	Transport of passengers by air in other than economy class.	12%
4	Transport of goods in containers by rail by any person other than Indian Railways.	12%
5	Services provided by foreman of chit fund in relation to chit	12% with ITC of
		input services
6	Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Prop-	12%
	erty (IP) right in respect of goods other than Information Technology software.
7	Construction of a complex, building, civil structure or a part thereof, intended for sale to	12% with no re-
	a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount	fund of
	charged for such supplies)	accumulated ITC

23 LIST OF SERVICES AT 18% RATE

S.	Description of Services	Rate
No.
1	Supply of Food/drinks in restaurant having license to serve liquor	18%
2	Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at	18%
	any time during the year
3	Supply of Food/drinks in outdoor catering	18%
4	Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial plac-	18%
	es meant for residential or lodging purposes where room tariff of Rs 2500/- and above but
	less than Rs 7500/- per room per day
5	Bundled service by way of supply of food or any other article of human consumption or	18%
	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
6	Services by way of admission or access to circus, Indian classical dance including folk	18%
	dance, theatrical performance, drama
7	Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act	18%
8	Services by way of admission to exhibition of cinematograph films where price of	18%
	the admission ticket is one hundred rupees or less.
9	All other services not specified elsewhere	18%

24 LIST OF SERVICES AT 28% RATE

S.	Description of Services	Rate
No.
1	Accommodation in hotels including 5 stars and above rated hotels, inns, guest houses,	28%
	clubs, campsites or other commercial places meant for residential or lodging purposes,
	where room rent is Rs 7500/- and above per day per room
2	Services by way of admission to entertainment events or access to amusement facilities	28%
	including an exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go
	rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Pre-
	mier League and the like
3	Services provided by a race club by way of totalisator or a license to bookmaker in such	28%
	club
4	Gambling	28%

25 GST ON SUPPLY OF SERVICES AT SAME RATE AS ON SUPPLY OF SIMILAR GOODS

S.	Description of Services	Rate
No.
1	Transfer of the right to use any goods for any purpose	Same rate of GST and compensation cess as
	(whether or not for a specified period)	on the supply of similar goods
2	Any transfer of right in goods or of undivided share in goods	Same rate of GST and compensation cess as
	without the transfer of title thereof	on the supply of similar goods

Note: GST Rate = CGST Rate + SG

Private Limited Company Registration

Rs 9999

Rs. 12500

(Inclusive of All)

One Person Company (OPC) Registration

Rs 9899

Rs. 12500

(Inclusive of All)

MSME/SSI Registration

Rs 1099

Rs. 1500

(Inclusive of All)

Limited Liability Partnership Registration

Rs 7799

Rs. 9800

(Inclusive of All)

GST Registration

Rs 1999

Rs. 2500

(Inclusive of All)

Trademark Registration

Rs 8500

Rs. 10000

(Inclusive of All)

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