REVISED LIST OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL

SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL

The rates of services were as discussed on 19 May 2017 during the 14^th GST Council meeting and as revised in 16^th and 17^th GST Council meeting.

Sr. No.	DESCRIPTION OF SERVICES			Input credit	GST RATE
1.	Transport of goods by rail			With ITC of Input Services	5%
2.	Transport of passengers by rail (other than sleeper class)			With ITC of Input Services	5%
3.	Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use]			No ITC	5%
4.	Services of goods transport agency in relation to transportation of used household goods for personal use.			No ITC	5%
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		ITC of input services and ITC of GST paid on ships, Vessels including bulk carriers and tankers (As Revised in 17th GST council Meeting) (old-ITC of only Input Services was allowed)			5%
6.	Renting of motor cab (If fuel cost is borne by the service recipient, then 18% GST will apply)			No ITC	5%
7.	Transport of passengers, by-			No ITC	5%
	(i)	Air conditioned contract/stage carriage other than motorcab;
	(ii)	a radio taxi.
8.	Transport of passengers by air in economy class			With ITC of Input Services	5%
9.	Transport of  passengers,  with  or  without  accompanied  belongings,  by  air, embarking from or terminating in a Regional Connectivity Scheme Airport.			With ITC of Input Services	5%
10.	Supply of tour operators’ services			No ITC	5%
11.	Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled Operations			with ITC of input services	5%
12.	Selling of space for advertisement in print media			With Full ITC	5%
13.	Services by way of job work in relation to printing of newspapers;			With Full ITC	5%
13A	Services by way of job work in relation to – a)      Textile yarns (other than man-made fibre/filament) & textile fabrics b)      Cut and polished diamonds; precious and semi-precious stones, or plain and studded jewellery of gold and other precious metals, falling under chapter 71of HSN c)       Printing of books (including braille books), journals and periodicals d)     Processing of leather (As inserted in 16th GST council Meeting)			With Full ITC	5%
14.	Transport of goods in containers by rail by any person other than Indian Railways			With Full ITC	12%
15.	Transport of passengers by air in other than economy class			With Full ITC	12%
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 licence to serve liquor.			With Full ITC	12%
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			With Full ITC	12%
18.	Services provided by foreman of chit fund in relation to chit			with ITC of input services	12%
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]			With Full ITC but no refund of overflow of ITC	12%
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;			with full ITC	12%
21.	Supply of Food/drinks in restaurant having licence to serve liquor			With Full ITC	18%
22.	Supply of Food/drinks in restaurant  having facility of air-conditioning or central heating at any time during the year			With Full ITC	18%
23.	Supply of Food/drinks in outdoor catering			With Full ITC	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 7500/- per room per day (As amended in 17th GST council Meeting, Originally upper limit was Rs 5000/- per room per day)			With Full ITC	18%
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			With Full ITC	18%
26.	Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama			With Full ITC	18%
27.	Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act			With Full ITC	18%
27A	Services by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less.  (As inserted in 16th GST council Meeting)			With Full ITC	18%
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;			With Full ITC	28%
29.	Services provided by a race club by way of totalisator or a licensed bookmaker in such club;			With Full ITC	28%
30.	Gambling;			With Full ITC	28%
31.	Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel (As amended in 17th GST council Meeting original rate was28%)			With Full ITC	18 %
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 7500/- and above per night per room(As amended in 17th GST council Meeting, Originally upper limit was Rs 5000/- per night per room)			With Full ITC	28%
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.				Same rate of GST and compensation cess as on supply of similar goods
36.	All other services not specified elsewhere			With Full ITC	18%

Notes

1. It has been decided in 17^th GST council meeting that supply of lottery shall attract GST rates as under –

a.       Lottery run by State Governments – 12% of face value of lottery ticket

b.      Lottery authorized by State Governments – 28% of face value of lottery ticket

2. In 16^th GST council meeting Exemption from registration under section 23(2) of the CGST Act 2017 of –

a.       Individual advocates (including senior advocates)

Individual sponsorship service providers (including players)