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SAC codes (Full form: Services Accounting Code) are codes issued by CBEC to uniformly classify each services under GST. Each service has a unique SAC. These SAC codes can be used in invoices created by you for the services you delivered.

In the following SAC code list, you will find all the SAC codes and applicable GST rates on them. This will help you know the right GST rate you should be charging in your invoices. For your ease we have also included a column named “Also Check” where you can check whether certain different SAC need to be used for your services. This SAC code list and GST on services list has been updated on 10th November 2017 after 23rd GST Council meeting.

Once you find out the applicable SAC & GST on your service, you can easily create invoices on Cleartax GST Billing Software.


SAC Code Description of Services Rate (%) Effective From Also Check
99 Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil 28/06/2017
99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil 28/06/2017
99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority(or a Government entity inserted on 25/01/2018) 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. Nil 28/06/2017
99 Services by (Central Government, State Government, Union territory, local authority or omitted on 27.07.2018) governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil 28/06/2017 Modified on 27/07/2018
99 Services by a (Central Government, State Government, Union territory, local authority or ommitted on 27.07.18) Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil 28/06/2017 Modified on 27/07/2018
99 Services by the Central Government, State Government, Union territory or local authority excluding 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; o
(d) any service, other than services covered under entrie
(a) t
(c) above, provided to business entities.
Nil 28/06/2017
99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 20 lakh rupees (10 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.
Nil 28/06/2017
99 Services provided by the Central Government, State Government, Union territory or local authority to 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 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.
Nil 28/06/2017
99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed 5000 Rs.
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 consideration charged for such service does not exceed 5000 Rs in a financial year.
Nil 28/06/2017
99 Services received from a provider of service located in a non taxable territory by –
(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 entry
(a) or entr(b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
Nil 28/06/2017
99 Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. Nil 28/06/2017
99 Services provided to the United Nations or a specified international organization is exempt by way of refund. Nil 28/06/2017
99 Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein, is exempt by way of refund. Nil 28/06/2017
99 Services by the Central Government or State Government or any local authority by way of any activity 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 Nil 28/06/2017
99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil 28/06/2017
99 Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U17 World Cup 2017. Nil 22/08/2017
99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity 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. Nil 25/01/2017
9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, 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. Nil 28/06/2017
9954 Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. Nil 28/06/2017
9954 Other construction services 18 28/06/2017
9954 Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (the value of land is deemed to be one-third of the total amount charged for such supplies) 18 28/06/2017
9954 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 2017 18 28/06/2017
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 12 21/09/2017
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 5 13/10/2017
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection,commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Explanation (inserted on 27/07/2018) :- “Explanation. - For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”. 12 13/10/2017
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 12 22/08/2017
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;(substituted on 25/01/2018) (d) a civil structure or any other original works pertaining to the ÒBeneficiary led individual house construction / enhancementÓ under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 12 22/08/2017
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding(including substitued from 25/01/2018) monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the ÒAffordable Housing in PartnershipÓ component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 12 22/08/2017
9954 ‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); 12 25/01/2018
9954 a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’; 12 25/01/2018
9954 a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”; 12 25/01/2018
9954 low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;”; 12 25/01/2018
9954 (ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. 12 25/01/2018
9954 (x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. 5 25/01/2018
9954 (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017 5 - No ITC. 25/01/2018
995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 18 28/06/2017 also check SAC Code 99 or 9954
995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc 18 28/06/2017 also check SAC Code 99 or 9954
995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings 18 28/06/2017 also check SAC Code 99 or 9954
995414 Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. 18 28/06/2017 also check SAC Code 99 or 9954
995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings 18 28/06/2017 also check SAC Code 99 or 9954
995416 Construction Services of other buildings n.e.c 18 28/06/2017 also check SAC Code 99 or 9954
995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. 18 28/06/2017 also check SAC Code 99 or 9954
995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 18 28/06/2017 also check SAC Code 99 or 9954
995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 18 28/06/2017 also check SAC Code 99 or 9954
995423 General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. 18 28/06/2017 also check SAC Code 99 or 9954
995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works 18 28/06/2017 also check SAC Code 99 or 9954
995425 General construction services of mines and industrial plants 18 28/06/2017 also check SAC Code 99 or 9954
995426 General Construction services of Power Plants and its related infrastructure 18 28/06/2017 also check SAC Code 99 or 9954
995427 General construction services of outdoor sport and recreation facilities 18 28/06/2017 also check SAC Code 99 or 9954
995428 General construction services of other civil engineering works n.e.c. 18 28/06/2017 also check SAC Code 99 or 9954
995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. 18 28/06/2017 also check SAC Code 99 or 9954
995431 Demolition services 18 28/06/2017 also check SAC Code 99 or 9954
995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. 18 28/06/2017 also check SAC Code 99 or 9954
995433 Excavating and earthmoving services 18 28/06/2017 also check SAC Code 99 or 9954
995434 Water well drilling services and septic system installation services 18 28/06/2017 also check SAC Code 99 or 9954
995435 Other site preparation services n.e.c 18 28/06/2017 also check SAC Code 99 or 9954
995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 28/06/2017 also check SAC Code 99 or 9954
995441 Installation, assembly and erection services of prefabricated buildings 18 28/06/2017 also check SAC Code 99 or 9954
995442 Installation, assembly and erection services of other prefabricated structures and constructions 18 28/06/2017 also check SAC Code 99 or 9954
995443 Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) 18 28/06/2017 also check SAC Code 99 or 9954
995444 Other assembly and erection services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9954
995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 28/06/2017 also check SAC Code 99 or 9954
995451 Pile driving and foundation services 18 28/06/2017 also check SAC Code 99 or 9954
995452 Building framing & Roof Framing services 18 28/06/2017 also check SAC Code 99 or 9954
995453 Roofing and waterproofing services 18 28/06/2017 also check SAC Code 99 or 9954
995454 Concrete services 18 28/06/2017 also check SAC Code 99 or 9954
995455 Structural steel erection services 18 28/06/2017 also check SAC Code 99 or 9954
995456 Masonry services 18 28/06/2017 also check SAC Code 99 or 9954
995457 Scaffolding services 18 28/06/2017 also check SAC Code 99 or 9954
995458 Other special trade construction services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9954
995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 28/06/2017 also check SAC Code 99 or 9954
995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. 18 28/06/2017 also check SAC Code 99 or 9954
995462 Water plumbing and drain laying services 18 28/06/2017 also check SAC Code 99 or 9954
995463 Heating, ventilation and air conditioning equipment installation services 18 28/06/2017 also check SAC Code 99 or 9954
995464 Gas fitting installation services 18 28/06/2017 also check SAC Code 99 or 9954
995465 Insulation services 18 28/06/2017 also check SAC Code 99 or 9954
995466 Lift and escalator installation services 18 28/06/2017 also check SAC Code 99 or 9954
995468 Other installation services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9954
995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. 18 28/06/2017 also check SAC Code 99 or 9954
995471 Glazing services 18 28/06/2017 also check SAC Code 99 or 9954
995472 Plastering services 18 28/06/2017 also check SAC Code 99 or 9954
995473 Painting services 18 28/06/2017 also check SAC Code 99 or 9954
995474 Floor and wall tiling services 18 28/06/2017 also check SAC Code 99 or 9954
995475 Other floor laying, wall covering and wall papering services 18 28/06/2017 also check SAC Code 99 or 9954
995476 Joinery and carpentry services 18 28/06/2017 also check SAC Code 99 or 9954
995477 Fencing and railing services 18 28/06/2017 also check SAC Code 99 or 9954
995478 Other building completion and finishing services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9954
995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. 18 28/06/2017 also check SAC Code 99 or 9954
996111 Services provided for a fee/commission or contract basis on wholesale trade 18 28/06/2017 also check SAC Code 99
9961 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil 22/08/2017
9961 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil 22/08/2017
9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Ð Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commissionÕ Ð Services of electronic whole sale agents and brokers, Ð Services of whole sale auctioning houses. 18 28/06/2017
9962 Services in retail trade. Explanation - This service does not include sale or purchase of goods 18 28/06/2017
9962 Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin. Nil 22/08/2017
9962 Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil 22/08/2017
996211 Services provided for a fee/commission or contract basis on retail trade 18 28/06/2017 also check SAC Code 99
9963 Services by way of renting of residential dwelling for use as residence. Nil 28/06/2017
9963 Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (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 entr
(b) of this exemption shall apply to,-
(i) renting of rooms where charges are 10,000 rupees or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.
Nil 28/06/2017
9963 (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 5 - No ITC 14/11/2017
9963 (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 18 14/11/2017
9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having Value of supply( declared tariff replaced from 27/07/18)of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.-Value of Supply includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. Nil 28/06/2017
9963 Accommodation in 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 Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 12 28/06/2017
9963 Accommodation in 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 Explanation.- Value of supply( declared tariff )replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 18 28/06/2017
9963 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 day per room. Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 28 28/06/2017
9963 Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 18 28/06/2017
9963 Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 18 28/06/2017
9963 (v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. 18 28/06/2017 Substituted on 27/07/2018
9963 Bundled Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises 18 28/06/2017
9963 Other Accommodation, food and beverage services 18 28/06/2017
9963 (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 5 14/11/2017
9963 (i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. 5 27/07/2018
9963 (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 5 27/07/2018
9963 (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 18 14/11/2017
996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc 18 28/06/2017 also check SAC Code 99 or 9963
996312 Camp site services 18 28/06/2017 also check SAC Code 99 or 9963
996313 Recreational and vacation camp services 18 28/06/2017 also check SAC Code 99 or 9963
996321 Room or unit accommodation services for students in student residences 18 28/06/2017 also check SAC Code 99 or 9963
996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc 18 28/06/2017 also check SAC Code 99 or 9963
996329 Other room or unit accommodation services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9963
996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. 18 28/06/2017 also check SAC Code 99 or 9963
996332 Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food. 18 28/06/2017 also check SAC Code 99 or 9963
996333 Services provided in Canteen and other similar establishments 18 28/06/2017 also check SAC Code 99 or 9963
996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. 18 28/06/2017 also check SAC Code 99 or 9963
996335 Catering services in trains, flights etc. 18 28/06/2017 also check SAC Code 99 or 9963
996336 Preparation and/or supply services of food, edible preparations, alchoholic & non-alchocholic beverages to airlines and other transportation operators 18 28/06/2017 also check SAC Code 99 or 9963
996337 Other contract food services 18 28/06/2017 also check SAC Code 99 or 9963
996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9963
9964 Transport of passengers, with or without accompanied belongings, by –
(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 Bengal;
(b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
(c) stage carriage other than air-conditioned stage carriage. Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
Nil 28/06/2017
9964 Services provided to the Central Government, by way of transport of passengers with or without 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 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil 28/06/2017
9964 Service of transportation of passengers, with or without accompanied belongings, by—
(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).
Nil 28/06/2017
9964 Transport of passengers by rail in first class or air conditioned coaches 5 - with ITC of input services 28/06/2017
9964 Transport of passengers, with and without accompanied belongings by
(a) air conditioned contract carriage other than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
5 - No ITC 28/06/2017
9964 Transport of passengers by air in economy class 5 - with ITC of input services 28/06/2017
9964 Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport 5 - with ITC of input services 28/06/2017
9964 Transport of passengers by air in other than economy class. 12 28/06/2017
9964 Other Passenger transport services 18 28/06/2017
9964 Transport of passengers by motorcab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. 5% with no ITC or 12% with ITC 28/06/2017
9964 Transport of passengers by motorcab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. 12 22/08/2017
996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 18 28/06/2017 also check SAC Code 99 or 9964
996412 Taxi services including radio taxi & other similar services; 18 28/06/2017 also check SAC Code 99 or 9964
996413 Non-scheduled local bus and coach charter services 18 28/06/2017 also check SAC Code 99 or 9964
996414 Other land transportation services of passengers. 18 28/06/2017 also check SAC Code 99 or 9964
996415 Local water transport services of passengers by ferries, cruises etc 18 28/06/2017 also check SAC Code 99 or 9964
996416 Sightseeing transportation services by rail, land, water & air 18 28/06/2017 also check SAC Code 99 or 9964
996419 Other local transportation services of passengers n.e.c. 18 28/06/2017 also check SAC Code 99 or 9964
996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc 18 28/06/2017 also check SAC Code 99 or 9964
996422 Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc 18 28/06/2017 also check SAC Code 99 or 9964
996423 Taxi services including radio taxi & other similar services 18 28/06/2017 also check SAC Code 99 or 9964
996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc 18 28/06/2017 also check SAC Code 99 or 9964
996425 Domestic/International Scheduled Air transport services of passengers 18 28/06/2017 also check SAC Code 99 or 9964
996426 Domestic/international non-scheduled air transport services of Passengers 18 28/06/2017 also check SAC Code 99 or 9964
996427 Space transport services of passengers 18 28/06/2017 also check SAC Code 99 or 9964
996429 Other long-distance transportation services of passengers n.e.c. 18 28/06/2017 also check SAC Code 99 or 9964
9965 Services by way of transportation of goods - (a) by road except the services ofÑ (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil 28/06/2017
9965 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. NIL 13/10/17
9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil 28/06/2017
9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence 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. Nil 28/06/2017
9965 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (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 mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil 28/06/2017
9965 Transport of goods in a vessel 5 with ITC of input services 28/06/2017
9965 Transport of goods in containers by rail by any person other than Indian Railways. 12 28/06/2017
9965 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called 5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle-inserted on 13/10/2017) 28/06/2017
9965 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called 12 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. 22/08/2017
9965 (vi) Multimodal transportation of goods. Explanation.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 12 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it. 27/07/2017
9965 Other Goods transport services 18 28/06/2017
9965 Transportation of natural gas through pipeline 5 NO ITC 13/10/2017
9965 Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]subsituted on 26/01/2018 through pipeline 12 13/10/2017
9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substitued on 27.07.2018). Nil 25/01/2018
9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018). Nil 25/01/2018
996511 Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.(other than GTA) Nil 28/06/2017 also check SAC Code 99 or 9965
996512 Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc 5 - with ITC of input services 28/06/2017 also check SAC Code 99 or 9965
996513 Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline 18 28/06/2017 also check SAC Code 99 or 9965
996519 Other land transport services of goods n.e.c. 18 28/06/2017 also check SAC Code 99 or 9965
996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc 18 28/06/2017 also check SAC Code 99 or 9965
996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels. Nil 28/06/2017 also check SAC Code 99 or 9965
996531 Air transport services of letters & parcels and other goods 18 28/06/2017 also check SAC Code 99 or 9965
996532 Space transport services of freight 18 28/06/2017 also check SAC Code 99 or 9965
9966 Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or (b) to a goods transport agency, a means of transportation of goods. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil 28/06/2017
9966 Renting of motorcab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. 5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle-inserted on 13/10/2017) 28/06/2017
9966 Renting of motorcab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient. 12 22/08/2017
9966 Other Rental services of Transport vehicles with or without operators 18 28/06/2017
9966 (ii) Time charter of vessels for transport of goods. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken 25/01/2018
9966 Services by way of giving on hire – “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. Nil 25/01/2018
996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 18 28/06/2017 also check SAC Code 99 or 9966
996602 Rental services of water vessels including passenger vessels, freight vessels etc with or without operator 18 28/06/2017 also check SAC Code 99 or 9966
996603 Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator 18 28/06/2017 also check SAC Code 99 or 9966
996609 Rental services of other transport vehicles n.e.c. with or without operator 18 28/06/2017 also check SAC Code 99 or 9966
9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (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 mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Nil 28/06/2017
9967 Service by way of access to a road or a bridge on payment of toll charges. Nil 28/06/2017
9967 Service by way of access to a road or a bridge on payment of annuity NIL 13/10/17
9967 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil 28/06/2017
9967 Other Supporting services in transport 18 28/06/2017
9967 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called 5 NO ITC 28/08/2017
9967 Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called 12 22/08/2017
9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. NIL 13/10/2017
9967 Services by way of warehousing of minor forest produce. NIL 27/07/2018
996711 Container handling services 18 28/06/2017 also check SAC Code 99 or 9967
996712 Customs House Agent services 18 28/06/2017 also check SAC Code 99 or 9967
996713 Clearing and forwarding services 18 28/06/2017 also check SAC Code 99 or 9967
996719 Other cargo and baggage handling services 18 28/06/2017 also check SAC Code 99 or 9967
996721 Refrigerated storage services 18 28/06/2017 also check SAC Code 99 or 9967
996722 Bulk liquid or gas storage services 18 28/06/2017 also check SAC Code 99 or 9967
996729 Other storage and warehousing services 18 28/06/2017 also check SAC Code 99 or 9967
996731 Railway pushing or towing services 18 28/06/2017 also check SAC Code 99 or 9967
996739 Other supporting services for railway transport n.e.c. 18 28/06/2017 also check SAC Code 99 or 9967
996741 Bus station services 18 28/06/2017 also check SAC Code 99 or 9967
996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. 18 28/06/2017 also check SAC Code 99 or 9967
996743 Parking lot services 18 28/06/2017 also check SAC Code 99 or 9967
996744 Towing services for commercial and private vehicles 18 28/06/2017 also check SAC Code 99 or 9967
996749 Other supporting services for road transport n.e.c. 18 28/06/2017 also check SAC Code 99 or 9967
996751 Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc 18 28/06/2017 also check SAC Code 99 or 9967
996752 Pilotage and berthing services 18 28/06/2017 also check SAC Code 99 or 9967
996753 Vessel salvage and refloating services 18 28/06/2017 also check SAC Code 99 or 9967
996759 Other supporting services for water transport n.e.c. 18 28/06/2017 also check SAC Code 99 or 9967
996761 Airport operation services (excl. cargo handling) 18 28/06/2017 also check SAC Code 99 or 9967
996762 Air traffic control services 18 28/06/2017 also check SAC Code 99 or 9967
996763 Other supporting services for air transport 18 28/06/2017 also check SAC Code 99 or 9967
996764 Supporting services for space transport 18 28/06/2017 also check SAC Code 99 or 9967
996791 Goods transport agency services for road transport 5% - No ITC or 12 % with ITC 28/08/2017 also check SAC Code 99 or 9967
996792 Goods transport agency services for other modes of transport 5% - No ITC or 12 % with ITC 28/08/2017 also check SAC Code 99 or 9967
996793 Other goods transport services 5 28/06/2017 also check SAC Code 99 or 9967
996799 Other supporting transport services n.e.c 18 28/06/2017 also check SAC Code 99 or 9967
996811 Postal services including post office counter services, mail box rental services. 18 28/06/2017 also check SAC Code 99
996812 Courier services 18 28/06/2017 also check SAC Code 99
996813 Local delivery services 18 28/06/2017 also check SAC Code 99
996819 Other Delivery Services n.e.c 18 28/06/2017 also check SAC Code 99
996911 Electricity transmission services( by an electricity transmission or distribution utility.) Nil 28/06/2017 also check SAC Code 99
996912 Electricity distribution services (by other than an electricity transmission or distribution utility.) 18 28/06/2017 also check SAC Code 99
996913 Gas distribution services 18 28/06/2017 also check SAC Code 99
996921 Water distribution services 18 28/06/2017 also check SAC Code 99
996922 Services involving distribution of steam, hot water and air conditioning supply etc. 18 28/06/2017 also check SAC Code 99
996929 Other similar services. 18 28/06/2017 also check SAC Code 99
9971 Services by the Reserve Bank of India. Nil 28/06/2017
9971 Services by way of: (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 authorised dealers of foreign ex- change or amongst banks and such dealers. Nil 28/06/2017
9971 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil 28/06/2017
9971 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil 28/06/2017
9971 Services by the EmployeesÕ State Insurance Corporation to persons governed under the EmployeesÕ State Insurance Act, 1948 (34 of 1948). Nil 28/06/2017
9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952). Nil 28/06/2017
9971 Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999). Nil 28/06/2017
9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil 28/06/2017
9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.Ñ For the purposes of this entry, Òacquiring bankÓ means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card. Nil 28/06/2017
9971 Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti 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) substitued by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, 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);] substitued by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 22/08/2017 (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). Nil 28/06/2017
9971 Services of life insurance business provided under following schemes- (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 50000 rupee(2 lakh substituted from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil 28/06/2017
9971 Services by way of reinsurance of the insuranc schemes specified in exemption list(Sl no 35 or 36 or 40 of Notification no 12/2017) Nil 25/01/2018
9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil 25/01/2018
9971 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). NIL 27/07/2018
9971 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. NIL 27/07/2018
9971 Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions. NIL 27/07/2018
9971 Other Financial and related services 18 28/06/2017
9971 Services by way of collection of contribution under the Atal Pension Yojana. Nil 28/06/2017
9971 Services by way of collection of contribution under any pension scheme of the State Governments. Nil 28/06/2017
9971 Services by the following persons in respective capacities Ð (a) 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 entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil 28/06/2017
9971 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil 28/06/2017
9971 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil 25/01/2018
9971 (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) ÒoperatorÓ means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) Òscheduled air transport serviceÓ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) Òscheduled air cargo serviceÓ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 5% with No ITC taken 28/06/2017
9971 Services provided by foreman of chit fund in relation to chit Explanation.- (a) 'chit' means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) Òforeman of a chit fundÓ shall have the same meaning as is assigned to the expression ÒforemanÓ in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 12 - with ITC of input services 28/06/2017
9971 Transfer of the right to use any goods for any purpose (whether or not for a specified period) Same rate of GST and compensation cess as on supply of similar goods 28/06/2017
9971 Any transfer of right in goods or of undivided share in goods without the transfer of title thereof Same rate of GST and compensation cess as on supply of similar goods 28/06/2017
9971 Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. 13/10/2017
997111 Central banking services 18 28/06/2017 also check SAC Code 99 or 9971
997112 Deposit services 18 28/06/2017 also check SAC Code 99 or 9971
997113 Credit-granting services including stand-by commitment, guarantees & securities 18 28/06/2017 also check SAC Code 99 or 9971
997114 Financial leasing services 18 28/06/2017 also check SAC Code 99 or 9971
997119 Other financial services (except investment banking, insurance services and pension services) 18 28/06/2017 also check SAC Code 99 or 9971
997120 Investment banking services 18 28/06/2017 also check SAC Code 99 or 9971
997131 pension services 18 28/06/2017 also check SAC Code 99 or 9971
997132 Life insurance services (excluding reinsurance services) 18 28/06/2017 also check SAC Code 99 or 9971
997133 Accident and health insurance services 18 28/06/2017 also check SAC Code 99 or 9971
997134 Motor vehicle insurance services 18 28/06/2017 also check SAC Code 99 or 9971
997135 Marine, aviation, and other transport insurance services 18 28/06/2017 also check SAC Code 99 or 9971
997136 Freight insurance services & Travel insurance services 18 28/06/2017 also check SAC Code 99 or 9971
997137 Other property insurance services 18 28/06/2017 also check SAC Code 99 or 9971
997139 Other non-life insurance services (excluding reinsurance services) 18 28/06/2017 also check SAC Code 99 or 9971
997141 Life reinsurance services 18 28/06/2017 also check SAC Code 99 or 9971
997142 Accident and health reinsurance services 18 28/06/2017 also check SAC Code 99 or 9971
997143 Motor vehicle reinsurance services 18 28/06/2017 also check SAC Code 99 or 9971
997144 Marine, aviation and other transport reinsurance ser 18 28/06/2017 also check SAC Code 99 or 9971
997145 Freight reinsurance services 18 28/06/2017 also check SAC Code 99 or 9971
997146 Other property reinsurance services 18 28/06/2017 also check SAC Code 99 or 9971
997149 Other non-life reinsurance services 18 28/06/2017 also check SAC Code 99 or 9971
997151 Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services 18 28/06/2017 also check SAC Code 99 or 9971
997152 Brokerage and related securities and commodities services including commodity exchange services 18 28/06/2017 also check SAC Code 99 or 9971
997153 Portfolio management services except pension funds 18 28/06/2017 also check SAC Code 99 or 9971
997154 Trust and custody services 18 28/06/2017 also check SAC Code 99 or 9971
997155 Services related to the administration of financial markets 18 28/06/2017 also check SAC Code 99 or 9971
997156 Financial consultancy services 18 28/06/2017 also check SAC Code 99 or 9971
997157 Foreign exchange services 18 28/06/2017 also check SAC Code 99 or 9971
997158 Financial transactions processing and clearing house services 18 28/06/2017 also check SAC Code 99 or 9971
997159 Other services auxiliary to financial services 18 28/06/2017 also check SAC Code 99 or 9971
997161 Insurance brokerage and agency services 18 28/06/2017 also check SAC Code 99 or 9971
997162 Insurance claims adjustment services 18 28/06/2017 also check SAC Code 99 or 9971
997163 Actuarial services 18 28/06/2017 also check SAC Code 99 or 9971
997164 Pension fund management services 18 28/06/2017 also check SAC Code 99 or 9971
997169 Other services auxiliary to insurance and pensions 18 28/06/2017 also check SAC Code 99 or 9971
997171 Services of holding equity of subsidiary companies 18 28/06/2017 also check SAC Code 99 or 9971
997172 Services of holding securities and other assets of trusts and funds and similar financial entities 18 28/06/2017 also check SAC Code 99 or 9971
9972 Services by way of renting of residential dwelling for use as residence. Nil 28/06/2017
9972 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (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 1000 rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month. Nil 28/06/2017
9972 Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. substituted on 13/10/2017 Nil 28/06/2017
9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil 25/01/2018
9972 (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil 25/01/2018
997211 Rental or leasing services involving own or leased residential property 18 28/06/2017 also check SAC Code 99 or 9972
997212 Rental or leasing services involving own or leased non-residential property 18 28/06/2017 also check SAC Code 99 or 9972
997213 Trade services of buildings 18 28/06/2017 also check SAC Code 99 or 9972
997214 Trade services of time-share properties 18 28/06/2017 also check SAC Code 99 or 9972
997215 Trade services of vacant and subdivided land 18 28/06/2017 also check SAC Code 99 or 9972
997221 Property management services on a fee/commission basis or contract basis 18 28/06/2017 also check SAC Code 99 or 9972
997222 Building sales on a fee/commission basis or contract basis 18 28/06/2017 also check SAC Code 99 or 9972
997223 Land sales on a fee/commission basis or contract basis 18 28/06/2017 also check SAC Code 99 or 9972
997224 Real estate appraisal services on a fee/commission basis or contract basis 18 28/06/2017 also check SAC Code 99 or 9972
9973 Services by way of giving on hire Ð (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. Nil 28/06/2017
9973 Services provided by the Central Government, State Government, Union territory or local authority 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 licence fee or spectrum user charges, as the case may be. Nil 28/06/2017
9973 Other Leasing or rental services, with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017
9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil 28/06/2017
9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of 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 right to use such natural resource. Nil 28/06/2017
9973 Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 12 28/06/2017
9973 Leasing of motor vehicles purchased and leased prior to 1st July 2017 65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. 13/10/2017
9973 (vii) Time charter of vessels for transport of goods. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken 25/01/2018
997311 Leasing or rental services concerning transport equipments including containers, with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997312 Leasing or rental services concerning agricultural machinery and equipment with or without operator Nil 28/06/2017 also check SAC Code 99 or 9973
997313 Leasing or rental services concerning construction machinery and equipment with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997314 Leasing or rental services concerning office machinery and equipment (except computers) with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997315 Leasing or rental services concerning computers with or without operators Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997316 Leasing or rental services concerning telecommunications equipment with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997319 Leasing or rental services concerning other machinery and equipments with or without operator Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997322 Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997323 Leasing or rental services concerning furniture and other household appliances Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997324 Leasing or rental services concerning pleasure and leisure equipment. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997325 Leasing or rental services concerning household linen. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997326 Leasing or rental services concerning textiles, clothing and footwear. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997327 Leasing or rental services concerning do-it-yourself machinery and equipment Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997329 Leasing or rental services concerning other goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997331 Licensing services for the right to use computer software and databases. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997333 Licensing services for the right to reproduce original art works Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997335 Licensing services for the right to use R&D products Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997336 Licensing services for the right to use trademarks and franchises Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997337 Licensing services for the right to use minerals including its exploration and evaluation Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997338 Licensing services for right to use other natural resources including telecommunication spectrum Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
997339 Licensing services for the right to use other intellectual property products and other rescources n.e.c Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods 28/06/2017 also check SAC Code 99 or 9973
9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject 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 incubate.
Nil 28/06/2017
998111 Research and experimental development services in natural sciences 18 28/06/2017 also check SAC Code 99 or 9981
998112 Research and experimental development services in engineering and technology 18 28/06/2017 also check SAC Code 99 or 9981
998113 Research and experimental development services in medical sciences and pharmacy. 18 28/06/2017 also check SAC Code 99 or 9981
998114 Research and experimental development services in agricultural sciences. 18 28/06/2017 also check SAC Code 99 or 9981
998121 Research and experimental development services in social sciences. 18 28/06/2017 also check SAC Code 99 or 9981
998122 Research and experimental development services in humanities 18 28/06/2017 also check SAC Code 99 or 9981
998130 Interdisciplinary research and experimental development services. 18 28/06/2017 also check SAC Code 99 or 9981
998141 Research and development originals in pharmaceuticals 18 28/06/2017 also check SAC Code 99 or 9981
998142 Research and development originals in agriculture 18 28/06/2017 also check SAC Code 99 or 9981
998143 Research and development originals in biotechnology 18 28/06/2017 also check SAC Code 99 or 9981
998144 Research and development originals in computer related sciences 18 28/06/2017 also check SAC Code 99 or 9981
998145 Research and development originals in other fields n.e.c. 18 28/06/2017 also check SAC Code 99 or 9981
9982 Services provided by- (a) an arbitral tribunal to Ð (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 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 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 thecase 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 case of special category states) in the preceding financial year. Nil 28/06/2017
9982 Services provided by an arbitral trubunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; Nil 25/01/2018
9982 Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; Nil 25/01/2018
9982 Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; Nil 25/01/2018
998211 Legal advisory and representation services concerning criminal law. 18 28/06/2017 also check SAC Code 99 or 9982
998212 Legal advisory and representation services concerning other fields of law. 18 28/06/2017 also check SAC Code 99 or 9982
998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. 18 28/06/2017 also check SAC Code 99 or 9982
998214 Legal documentation and certification services concerning other documents. 18 28/06/2017 also check SAC Code 99 or 9982
998215 Arbitration and conciliation services 18 28/06/2017 also check SAC Code 99 or 9982
998216 Other legal services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9982
998221 Financial auditing services 18 28/06/2017 also check SAC Code 99 or 9982
998222 Accounting and bookkeeping services 18 28/06/2017 also check SAC Code 99 or 9982
998223 Payroll services 18 28/06/2017 also check SAC Code 99 or 9982
998224 Other similar services n.e.c 18 28/06/2017 also check SAC Code 99 or 9982
998231 Corporate tax consulting and preparation services 18 28/06/2017 also check SAC Code 99 or 9982
998232 Individual tax preparation and planning services 18 28/06/2017 also check SAC Code 99 or 9982
998240 Insolvency and receivership services 18 28/06/2017 also check SAC Code 99 or 9982
9983 Services provided by the Central Government, State Government, Union territory or local authority by way oftt
(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, consumers or public at large, including fire license, required under any law for the time being in force.
Nil 28/06/2017
9983 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil 28/06/2017
9983 Any services provided by, _
(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 Reward Scheme; or
(iii) any other Scheme implemented by the National Skill Development Corporation.
Nil 28/06/2017
9983 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil 28/06/2017
9983 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil 27/07/2018
998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management. 18 28/06/2017 also check SAC Code 99 or 9983
998312 Business consulting services including pubic relations services 18 28/06/2017 also check SAC Code 99 or 9983
998313 Information technology (IT) consulting and support services 18 28/06/2017 also check SAC Code 99 or 9983
998314 Information technology (IT) design and development services 18 28/06/2017 also check SAC Code 99 or 9983
998315 Hosting and information technology (IT) infrastructure provisioning services 18 28/06/2017 also check SAC Code 99 or 9983
998316 IT infrastructure and network management services 18 28/06/2017 also check SAC Code 99 or 9983
998319 Other information technology services n.e.c 18 28/06/2017 also check SAC Code 99 or 9983
998321 Architectural advisory services 18 28/06/2017 also check SAC Code 99 or 9983
998322 Architectural services for residential building projects 18 28/06/2017 also check SAC Code 99 or 9983
998323 Architectural services for non-residential building projects 18 28/06/2017 also check SAC Code 99 or 9983
998324 Historical restoration architectural services 18 28/06/2017 also check SAC Code 99 or 9983
998325 Urban planning services 18 28/06/2017 also check SAC Code 99 or 9983
998326 Rural land planning services 18 28/06/2017 also check SAC Code 99 or 9983
998327 Project site master planning services 18 28/06/2017 also check SAC Code 99 or 9983
998328 Landscape architectural services and advisory services 18 28/06/2017 also check SAC Code 99 or 9983
998331 Engineering advisory services 18 28/06/2017 also check SAC Code 99 or 9983
998332 Engineering services for building projects 18 28/06/2017 also check SAC Code 99 or 9983
998333 Engineering services for industrial and manufacturing projects 18 28/06/2017 also check SAC Code 99 or 9983
998334 Engineering services for transportation projects 18 28/06/2017 also check SAC Code 99 or 9983
998335 Engineering services for power projects 18 28/06/2017 also check SAC Code 99 or 9983
998336 Engineering services for telecommunications and broadcasting projects 18 28/06/2017 also check SAC Code 99 or 9983
998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. 18 28/06/2017 also check SAC Code 99 or 9983
998338 Engineering services for other projects n.e.c. 18 28/06/2017 also check SAC Code 99 or 9983
998339 Project management services for construction projects 18 28/06/2017 also check SAC Code 99 or 9983
998341 Geological and geophysical consulting services 18 28/06/2017 also check SAC Code 99 or 9983
998342 Subsurface surveying services 18 28/06/2017 also check SAC Code 99 or 9983
998343 Mineral exploration and evaluation 18 28/06/2017 also check SAC Code 99 or 9983
998344 Surface surveying and map-making services 18 28/06/2017 also check SAC Code 99 or 9983
998345 Weather forecasting and meteorological services 18 28/06/2017 also check SAC Code 99 or 9983
998346 Technical testing and analysis services 18 28/06/2017 also check SAC Code 99 or 9983
998347 Certification of ships, aircraft, dams, etc. 18 28/06/2017 also check SAC Code 99 or 9983
998348 Certification and authentication of works of art 18 28/06/2017 also check SAC Code 99 or 9983
998349 Other technical and scientific services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9983
998351 Veterinary services for pet animals(for health care) Nil 28/06/2017 also check SAC Code 99 or 9983
998351 Veterinary services for pet animals(others) 0 28/06/2017 also check SAC Code 99 or 9983
998352 Veterinary services for livestock(for health care) Nil 28/06/2017 also check SAC Code 99 or 9983
998352 Veterinary services for livestock(others) 0 28/06/2017 also check SAC Code 99 or 9983
998359 Other veterinary services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9983
998361 Advertising Services 18 28/06/2017 also check SAC Code 99 or 9983
998362 Purchase or sale of advertising space or time, on commission 18 28/06/2017 also check SAC Code 99 or 9983
998363 Sale of advertising space in print media (except on commission) 5 28/06/2017 also check SAC Code 99 or 9983
998364 Sale of TV and radio advertising time 18 28/06/2017 also check SAC Code 99 or 9983
998365 Sale of Internet advertising space 18 28/06/2017 also check SAC Code 99 or 9983
998366 Sale of other advertising space or time (except on commission) 18 28/06/2017 also check SAC Code 99 or 9983
998371 Market research services 18 28/06/2017 also check SAC Code 99 or 9983
998372 Public opinion polling services 18 28/06/2017 also check SAC Code 99 or 9983
998381 Portrait photography services 18 28/06/2017 also check SAC Code 99 or 9983
998382 Advertising and related photography services 18 28/06/2017 also check SAC Code 99 or 9983
998383 Event photography and event videography services 18 28/06/2017 also check SAC Code 99 or 9983
998384 Specialty photography services 18 28/06/2017 also check SAC Code 99 or 9983
998385 Restoration and retouching services of photography 18 28/06/2017 also check SAC Code 99 or 9983
998386 Photographic & videographic processing services 18 28/06/2017 also check SAC Code 99 or 9983
998387 Other Photography & Videography and their processing services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9983
998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 18 28/06/2017 also check SAC Code 99 or 9983
998392 Design originals 18 28/06/2017 also check SAC Code 99 or 9983
998393 Scientific and technical consulting services 18 28/06/2017 also check SAC Code 99 or 9983
998394 Original compilations of facts/information 18 28/06/2017 also check SAC Code 99 or 9983
998395 Translation and interpretation services 18 28/06/2017 also check SAC Code 99 or 9983
998396 Trademarks and franchises 18 28/06/2017 also check SAC Code 99 or 9983
998397 Sponsorship Services & Brand Promotion Services 18 28/06/2017 also check SAC Code 99 or 9983
998399 Other professional, technical and business services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9983
9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. Nil 28/06/2017
9984 Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material. Nil 28/06/2017
9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. Nil 28/06/2017
998411 Carrier services 18 28/06/2017 also check SAC Code 99 or 9984
998412 Fixed telephony services 18 28/06/2017 also check SAC Code 99 or 9984
998413 Mobile telecommunications services 18 28/06/2017 also check SAC Code 99 or 9984
998414 Private network services 18 28/06/2017 also check SAC Code 99 or 9984
998415 Data transmission services 18 28/06/2017 also check SAC Code 99 or 9984
998419 Other telecommunications services including Fax services, Telex services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9984
998421 Internet backbone services 18 28/06/2017 also check SAC Code 99 or 9984
998422 Internet access services in wired and wireless mode. 18 28/06/2017 also check SAC Code 99 or 9984
998423 Fax, telephony over the Internet 18 28/06/2017 also check SAC Code 99 or 9984
998424 Audio conferencing and video conferencing over the Internet 18 28/06/2017 also check SAC Code 99 or 9984
998424 (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device 5 27/07/2018 also check SAC Code 99 or 9984
998429 Other Internet telecommunications services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9984
998431 On-line text based information such as online books, newpapers, periodicals, directories etc 18 28/06/2017 also check SAC Code 99 or 9984
998432 On-line audio content 18 28/06/2017 also check SAC Code 99 or 9984
998433 On-line video content 18 28/06/2017 also check SAC Code 99 or 9984
998434 Software downloads 18 28/06/2017 also check SAC Code 99 or 9984
998439 Other on-line contents n.e.c. 18 28/06/2017 also check SAC Code 99 or 9984
998441 News agency services to newspapers and periodicals 18 28/06/2017 also check SAC Code 99 or 9984
998442 Services of independent journalists and press photographers 18 28/06/2017 also check SAC Code 99 or 9984
998443 News agency services to audiovisual media 18 28/06/2017 also check SAC Code 99 or 9984
998451 Library services 18 28/06/2017 also check SAC Code 99 or 9984
998452 Operation services of public archives including digital archives 18 28/06/2017 also check SAC Code 99 or 9984
998453 Operation services of historical archives including digital archives 18 28/06/2017 also check SAC Code 99 or 9984
998461 Radio broadcast originals 18 28/06/2017 also check SAC Code 99 or 9984
998462 Television broadcast originals 18 28/06/2017 also check SAC Code 99 or 9984
998463 Radio channel programmes 18 28/06/2017 also check SAC Code 99 or 9984
998464 Television channel programmes 18 28/06/2017 also check SAC Code 99 or 9984
998465 Broadcasting services 18 28/06/2017 also check SAC Code 99 or 9984
998466 Home programme distribution services 18 28/06/2017 also check SAC Code 99 or 9984
9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil 28/06/2017
9985 Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Nil 28/06/2017
9985 Services by way of fumigation in a warehouse of agricultural produce. Nil 25/01/2018
9985 Other support services 18 28/06/2017
9985 Services by an organiser to any person in respect of a business exhibition held outside India. Nil 28/06/2017
9985 Services by way of sponsorship of sporting events organised - (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals 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. Nil 28/06/2017
9985 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil 28/06/2017
9985 Services by way of warehousing of minor forest produce. Nil 27/07/2018
9985 (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5 NO ITC 25/01/2018
998511 Executive/retained personnel search services 18 28/06/2017 also check SAC Code 99 or 9985
998512 Permanent placement services, other than executive search services 18 28/06/2017 also check SAC Code 99 or 9985
998513 Contract staffing services 18 28/06/2017 also check SAC Code 99 or 9985
998514 Temporary staffing services 18 28/06/2017 also check SAC Code 99 or 9985
998515 Long-term staffing (pay rolling) services 18 28/06/2017 also check SAC Code 99 or 9985
998516 Temporary staffing-to-permanent placement services 18 28/06/2017 also check SAC Code 99 or 9985
998517 Co-employment staffing services 18 28/06/2017 also check SAC Code 99 or 9985
998519 Other employment & labour supply services n.e.c 18 28/06/2017 also check SAC Code 99 or 9985
998521 Investigation services 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998522 Security consulting services 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998523 Security systems services 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998524 Armoured car services 18 28/06/2017 also check SAC Code 99 or 9985
998525 Guard services 18 28/06/2017 also check SAC Code 99 or 9985
998526 Training of guard dogs 18 28/06/2017 also check SAC Code 99 or 9985
998527 Polygraph services 18 28/06/2017 also check SAC Code 99 or 9985
998528 Fingerprinting services 18 28/06/2017 also check SAC Code 99 or 9985
998529 Other security services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9985
998531 Disinfecting and exterminating services 18 28/06/2017 also check SAC Code 99 or 9985
998532 Window cleaning services 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998533 General cleaning services 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998534 Specialized cleaning services for reservoirs and tanks 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998535 Sterilization of objects or premises (operating rooms) 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998536 Furnace and chimney cleaning services 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998537 Exterior cleaning of buildings of all types 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998538 Cleaning of transportation equipment 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998539 Other cleaning services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9985 or 9992
998540 Packaging services of goods for others 18 28/06/2017 also check SAC Code 99 or 9985
998541 Parcel packing and gift wrapping 18 28/06/2017 also check SAC Code 99 or 9985
998542 Coin and currency packing services 18 28/06/2017 also check SAC Code 99 or 9985
998549 Other packaging services n.e.c 18 28/06/2017 also check SAC Code 99 or 9985
998551 Reservation services for transportation 18 28/06/2017 also check SAC Code 99 or 9985
998552 Reservation services for accommodation, cruises and package tours 18 28/06/2017 also check SAC Code 99 or 9985
998553 Reservation services for convention centres, congress centres and exhibition halls 18 28/06/2017 also check SAC Code 99 or 9985
998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 18 28/06/2017 also check SAC Code 99 or 9985
998555 Tour operator services 5 - NO ITC[other than the ITC of input service in the same line of business (i.e. tour operator service procured from another tour operator-inserted on 25/01/2018] .The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour 28/06/2017 Also check SAC Code 99 or 9985
998556 Tourist guide services 18 28/06/2017 also check SAC Code 99 or 9985
998557 Tourism promotion and visitor information services 18 28/06/2017 also check SAC Code 99 or 9985
998559 Other travel arrangement and related services n.e.c 18 28/06/2017 also check SAC Code 99 or 9985
998591 Credit reporting & rating services 18 28/06/2017 also check SAC Code 99 or 9985
998592 Collection agency services 18 28/06/2017 also check SAC Code 99 or 9985
998593 Telephone-based support services 18 28/06/2017 also check SAC Code 99 or 9985
998594 Combined office administrative services 18 28/06/2017 also check SAC Code 99 or 9985
998595 Specialized office support services such as duplicating services, mailing services, document preparation etc 18 28/06/2017 also check SAC Code 99 or 9985
998596 Events, Exhibitions, Conventions and trade shows organisation and assistance services 18 28/06/2017 also check SAC Code 99 or 9985
998597 Landscape care and maintenance services 18 28/06/2017 also check SAC Code 99 or 9985
998598 Other information services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9985
998599 Other support services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9985
9986 Support services to agriculture, forestry, fishing, animal husbandry. Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way ofÑ (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (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. Nil 28/06/2017
9986 (h) services by way of fumigation in a warehouse of agricultural produce Nil 25/01/2018
9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil 28/06/2017
9986 Services by way of artificial insemination of livestock (other than horses). Nil 27/07/2018
9986 Support services to mining, electricity, gas and water distribution 18 28/06/2017
9986 Service of exploration, mining or drilling of petroleum crude or natural gas or both. 12 25/01/2018
9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 5 - No ITC 25/01/2018
998611 Support services to crop production Nil 28/06/2017 also check SAC Code 99 or 9986
998612 Animal husbandry services 18 28/06/2017 also check SAC Code 99 or 9986
998613 Support services to hunting 18 28/06/2017 also check SAC Code 99 or 9986
998614 Support services to forestry and logging 18 28/06/2017 also check SAC Code 99 or 9986
998615 Support services to fishing 18 28/06/2017 also check SAC Code 99 or 9986
998619 Other support services to agriculture, hunting, forestry and fishing 18 28/06/2017 also check SAC Code 99 or 9986
998621 Support services to oil and gas extraction 18 28/06/2017 also check SAC Code 99 or 9986
998622 Support services to other mining n.e.c. 18 28/06/2017 also check SAC Code 99 or 9986
998631 Support services to electricity transmission and distribution 18 28/06/2017 also check SAC Code 99 or 9986
998632 Support services to gas distribution 18 28/06/2017 also check SAC Code 99 or 9986
998633 Support services to water distribution 18 28/06/2017 also check SAC Code 99 or 9986
998634 Support services to Distribution services of steam, hot water and air-conditioning supply 18 28/06/2017 also check SAC Code 99 or 9986
998711 Maintenance and repair services of fabricated metal products, except machinery and equipment. 18 28/06/2017 also check SAC Code 99
998712 Maintenance and repair services of office and accounting machinery 18 28/06/2017 also check SAC Code 99
998713 Maintenance and repair services of computers and peripheral equipment 18 28/06/2017 also check SAC Code 99
998714 Maintenance and repair services of transport machinery and equipment 18 28/06/2017 also check SAC Code 99
998715 Maintenance and repair services of electrical household appliances 18 28/06/2017 also check SAC Code 99
998716 Maintenance and repair services of telecommunication equipments and apparatus 18 28/06/2017 also check SAC Code 99
998717 Maintenance and repair services of commercial and industrial machinery. 18 28/06/2017 also check SAC Code 99
998718 Maintenance and repair services of elevators and escalators 18 28/06/2017 also check SAC Code 99
998719 Maintenance and repair services of other machinery and equipments 18 28/06/2017 also check SAC Code 99
998721 Repair services of footwear and leather goods 18 28/06/2017 also check SAC Code 99
998722 Repair services of watches, clocks and jewellery 18 28/06/2017 also check SAC Code 99
998723 Repair services of garments and household textiles 18 28/06/2017 also check SAC Code 99
998724 Repair services of furniture 18 28/06/2017 also check SAC Code 99
998725 Repair services of bicycles 18 28/06/2017 also check SAC Code 99
998726 Maintenance and repair services of musical instruments 18 28/06/2017 also check SAC Code 99
998727 Repair services for photographic equipment and cameras 18 28/06/2017 also check SAC Code 99
998729 Maintenance and repair services of other goods n.e.c. 18 28/06/2017 also check SAC Code 99
998731 Installation services of fabricated metal products, except machinery and equipment. 18 28/06/2017 also check SAC Code 99
998732 Installation services of industrial, manufacturing and service industry machinery and equipment. 18 28/06/2017 also check SAC Code 99
998733 Installation services of office and accounting machinery and computers 18 28/06/2017 also check SAC Code 99
998734 Installation services of radio, television and communications equipment and apparatus. 18 28/06/2017 also check SAC Code 99
998735 Installation services of professional medical machinery and equipment, and precision and optical instruments. 18 28/06/2017 also check SAC Code 99
998736 Installation services of electrical machinery and apparatus n.e.c. 18 28/06/2017 also check SAC Code 99
998739 Installation services of other goods n.e.c. 18 28/06/2017 also check SAC Code 99
9988 Services by way of slaughtering of animals. Nil 28/06/2017
9988 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination. Nil 28/06/2017
9988 Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil 28/06/2017
9988 (a) Printing of newspapers; (b) Textiles yarns (other than of man-made fibres) and textile fabrics. This definition has been substitued by **Textile and textile products falling under Chapter 50 to 63 in the FirstSchedule to the Customs Tariff Act, 1975 (51of 1975) w.e.f 22/07/2017.(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).The below mentioned explanation has been omitted w.e.f 22/08/2017. Explanation :Òman made fibresÓ means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example , cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. 5 28/06/2017
9988 Other Manufacturing services on physical inputs (goods) owned by others, 18 28/06/2017
9988 Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 5 22/08/2017
9988 Services by way of job work in relation to- a) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil (b) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (c) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (d) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 5 13/10/2017
9988 (ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent 12 13/10/2017
9988 (c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil 5 13/10/2017
9988 Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 13/10/2017
9988 Manufacturing services on physical inputs (goods) owned by others, other than a) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded 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. b) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 5 28/06/2017
9988 Manufacture of handicraft goods. Explanation. - The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’. 5 14/11/2017
9988 (ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively; 5 25/01/2018
9988 (iii) Tailoring services. 5 25/01/2018
998811 Meat processing services 18 28/06/2017 also check SAC Code 99 or 9988
998812 Fish processing services 18 28/06/2017 also check SAC Code 99 or 9988
998813 Fruit and vegetables processing services 18 28/06/2017 also check SAC Code 99 or 9988
998814 Vegetable and animal oil and fat manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998815 Dairy product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998816 Other food product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998817 Prepared animal feeds manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998818 Beverage manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998819 Tobacco manufacturing services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9988
998821 Textile manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998822 Wearing apparel manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998823 Leather and leather product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998831 Wood and wood product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998832 Paper and paper product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998841 Coke and refined petroleum product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998842 Chemical product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998843 Pharmaceutical product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998851 Rubber and plastic product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998852 Plastic product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998853 Other non-metallic mineral product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998860 Basic metal manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998871 Structural metal product, tank, reservoir and steam generator manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998872 Weapon and ammunition manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998873 Other fabricated metal product manufacturing and metal treatment services 18 28/06/2017 also check SAC Code 99 or 9988
998874 Computer, electronic and optical product manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998875 Electrical equipment manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998876 General-purpose machinery manufacturing services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9988
998877 Special-purpose machinery manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998881 Motor vehicle and trailer manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998882 Other transport equipment manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998891 Furniture manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998892 Jewellery manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998893 Imitation jewellery manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998894 Musical instrument manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998895 Sports goods manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998896 Game and toy manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998897 Medical and dental instrument and supply manufacturing services 18 28/06/2017 also check SAC Code 99 or 9988
998898 Other manufacturing services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9988
9989 Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals],(which attract IGST @ 12 per cent. or 5 per cent. or Nil- inserted w.e.f 13/10/2017), where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 22/08/2017
9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 18 28/06/2017
998911 Publishing, on a fee or contract basis 18 28/06/2017 also check SAC Code 99 or 999 or 9991
998912 Printing and reproduction services of recorded media, on a fee or contract basis 18 28/06/2017 also check SAC Code 99 or 999 or 9991
998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
998931 Iron and steel casting services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
998932 Non-ferrous metal casting services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 18 28/06/2017 also check SAC Code 99 or 999 or 9991
998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999 Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (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 entr
(b) of this exemption shall apply to,-
(i) renting of rooms where charges are 10,000 rupees or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are 10,000 rupees or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.
Nil 28/06/2017
9991 Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil 27/07/2018
9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil 27/07/2018
9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil 27/07/2018
9991 Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by he mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”; Nil 27/07/2018
9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil 28/06/2017
9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil 28/06/2017
9991 Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti 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) substitued by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, 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);] substitued by [Pradhan Mantri Fasal BimaYojana (PMFBY)] on 22/08/2017 (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). Nil 28/06/2017
9991 Services of life insurance business provided under following schemes- (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 50000 rupees( 2 lakh substitued from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana. Nil 28/06/2017
9991 Services by way of reinsurance of the insuranc schemes specified in exemption list Nil 25/01/2018
9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil 25/01/2018
9991 Services by way of collection of contribution under the Atal Pension Yojana. Nil 28/06/2017
9991 Services by way of collection of contribution under any pension scheme of the State Governments. Nil 28/06/2017
9991 Services by the following persons in respective capacities Ð (a) 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 entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. Nil 28/06/2017
9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil 28/06/2017
9991 Services provided by the Central Government, State Government, Union territory or local authority 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 licence fee or spectrum user charges, as the case may be. Nil 28/06/2017
9991 Services provided by- (a) an arbitral tribunal to Ð (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 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 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 thecase 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 case of special category states) in the preceding financial year. Nil 28/06/2017
9991 Services provided by the Central Government, State Government, Union territory or local authority by way oftt (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, consumers or public at large, including fire license, required under any law for the time being in force. Nil 28/06/2017
9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the( Ministry of External Affairs ommitted on 25/01/2018), the Government of India, under bilateral arrangement. Nil 28/06/2017
9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005) Nil 25/01/2018
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil 28/06/2017
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Nil 28/06/2017
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products. Nil 28/06/2017
9991 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of 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 right to use such natural resource. Nil 28/06/2017
9991 Services provided by the Central Government, State Government, Union territory by way of deputing 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. Nil 28/06/2017
9991 Any services provided by, _ (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 Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. Nil 28/06/2017
9991 Services provided by an arbitral trubunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; Nil 25/01/2018
9991 Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; Nil 25/01/2018
9991 Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; Nil 25/01/2018
999111 Overall Government public services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service. 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999113 Public administrative services related to the more efficient operation of business. 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999119 Other administrative services of the government n.e.c. 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999121 Public administrative services related to external affairs, diplomatic and consular services abroad. 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999122 Services related to foreign economic aid 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999123 Services related to foreign military aid 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999124 Military defence services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999125 Civil defence services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999126 Police and fire protection services 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999127 Public administrative services related to law courts 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999128 Administrative services related to the detention or rehabilitation of criminals. 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999129 Public administrative services related to other public order and safety affairs n.e.c. 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes. 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999132 Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999133 Administrative services related to unemployment compensation benefit schemes 18 28/06/2017 also check SAC Code 99 or 999 or 9991
999134 Administrative services related to family and child allowance programmes 18 28/06/2017 also check SAC Code 99 or 999 or 9991
9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination. Nil 28/06/2017
9992 Services provided - (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; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and( education up to higher secondary school -omitted on 25/01/2018) or equivalent. Nil 28/06/2017
9992 Services provided - (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of, (v) supply of online educational journals or periodicals: Nil 25/01/2018
9992 Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development 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) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. Nil 28/06/2017
9992 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil 28/06/2017
9992 Any services provided by, _ (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 Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. Nil 28/06/2017
9992 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil 28/06/2017
9992 Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. Nil 28/06/2017
9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. Nil 28/06/2017
9992 Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; Nil 25/01/2018
999210 Pre-primary education services Nil 28/06/2017 also check SAC Code 99 or 999 or 9992
999220 Primary education services Nil 28/06/2017 also check SAC Code 99 or 999 or 9992
999231 Secondary education services, general Nil 28/06/2017 also check SAC Code 99 or 999 or 9992
999232 Secondary education services, technical and vocational. Nil 28/06/2017 also check SAC Code 99 or 999 or 9992
999241 Higher education services, general Nil 28/06/2017 also check SAC Code 99 or 999 or 9992
999242 Higher education services, technical Nil 28/06/2017 also check SAC Code 99 or 999 or 9992
999243 Higher education services, vocational Nil 28/06/2017 also check SAC Code 99 or 999 or 9992
999249 Other higher education services 18 28/06/2017 also check SAC Code 99 or 999 or 9992
999259 Specialised education services 18 28/06/2017 also check SAC Code 99 or 999 or 9992
999291 Cultural education services 18 28/06/2017 also check SAC Code 99 or 999 or 9992
999292 Sports and recreation education services 18 28/06/2017 also check SAC Code 99 or 999 or 9992
999293 Commercial training and coaching services 18 28/06/2017 also check SAC Code 99 or 999 or 9992
999294 Other education and training services n.e.c. 18 28/06/2017 also check SAC Code 99 or 999 or 9992
999295 services involving conduct of examination for admission to educational institutions 18 28/06/2017 also check SAC Code 99 or 999 or 9992
999299 Other Educational support services 18 28/06/2017 also check SAC Code 99 or 999 or 9992
9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil 28/06/2017
9993 Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or paramedics;
(b) services provided by way of transportation of a patient in an ambulance, other than those specified i
(a) above.
Nil 28/06/2017
999311 Inpatient services Nil 28/06/2017 also check SAC Code 99 or 9993
999312 Medical and dental services Nil 28/06/2017 also check SAC Code 99 or 9993
999313 Childbirth and related services Nil 28/06/2017 also check SAC Code 99 or 9993
999314 Nursing and Physiotherapeutic services Nil 28/06/2017 also check SAC Code 99 or 9993
999315 Ambulance services Nil 28/06/2017 also check SAC Code 99 or 9993
999316 Medical Laboratory and Diagnostic-imaging services Nil 28/06/2017 also check SAC Code 99 or 9993
999317 Blood, sperm and organ bank services Nil 28/06/2017 also check SAC Code 99 or 9993
999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc. Nil 28/06/2017 also check SAC Code 99 or 9993
999321 Residential health-care services other than by hospitals 18 28/06/2017 also check SAC Code 99 or 9993
999322 Residential care services for the elderly and persons with disabilities Nil 28/06/2017 also check SAC Code 99 or 9993
999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse Nil 28/06/2017 also check SAC Code 99 or 9993
999332 Other social services with accommodation for children 18 28/06/2017 also check SAC Code 99 or 9993
999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse Nil 28/06/2017 also check SAC Code 99 or 9993
999334 Other social services with accommodation for adults 18 28/06/2017 also check SAC Code 99 or 9993
999341 Vocational rehabilitation services Nil 28/06/2017 also check SAC Code 99 or 9993
999349 Other social services without accommodation for the elderly and disabled n.e.c. Nil 28/06/2017 also check SAC Code 99 or 9993
999351 Child day-care services 18 28/06/2017 also check SAC Code 99 or 9993
999352 Guidance and counseling services n.e.c. related to children Nil 28/06/2017 also check SAC Code 99 or 9993
999353 Welfare services without accommodation 18 28/06/2017 also check SAC Code 99 or 9993
999359 Other social services without accommodation n.e.c. 18 28/06/2017 also check SAC Code 99 or 9993
9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. Nil 28/06/2017
9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil 28/06/2017
9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 12 25/01/2018
999411 Sewerage and sewage treatment services 18 28/06/2017 also check SAC Code 99 or 9994
999412 Septic tank emptying and cleaning services 18 28/06/2017 also check SAC Code 99 or 9994
999421 Collection services of hazardous waste 18 28/06/2017 also check SAC Code 99 or 9994
999422 Collection services of non-hazardous recyclable materials 18 28/06/2017 also check SAC Code 99 or 9994
999423 General waste collection services, residential 18 28/06/2017 also check SAC Code 99 or 9994
999424 General waste collection services, other n.e.c. 18 28/06/2017 also check SAC Code 99 or 9994
999431 Waste preparation, consolidation and storage services 18 28/06/2017 also check SAC Code 99 or 9994
999432 Hazardous waste treatment and disposal services 18 28/06/2017 also check SAC Code 99 or 9994
999433 Non-hazardous waste treatment and disposal services 18 28/06/2017 also check SAC Code 99 or 9994
999441 Site remediation and clean-up services 18 28/06/2017 also check SAC Code 99 or 9994
999442 Containment, control and monitoring services and other site remediation services 18 28/06/2017 also check SAC Code 99 or 9994
999443 Building remediation services 18 28/06/2017 also check SAC Code 99 or 9994
999449 Other remediation services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9994
999451 Sweeping and snow removal services 18 28/06/2017 also check SAC Code 99 or 9994
999459 Other sanitation services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9994
999490 Other environmental protection services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9994
9995 Service by an unincorporated body or a nonprofit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution Ð (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 5000 rupees (7500 substitued from 25/01/2017)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 complex. Nil 28/06/2017
9995 Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year. Nil 27/07/2018
999511 Services furnished by business and employers organizations 18 28/06/2017 also check SAC Code 99 or 9995
999512 Services furnished by professional organizations 18 28/06/2017 also check SAC Code 99 or 9995
999520 Services furnished by trade unions 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999591 Religious services 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999592 Services furnished by political organizations 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999593 Services furnished by human rights organizations 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999594 Cultural and recreational associations 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999595 Services furnished by environmental advocacy groups 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999596 Services provided by youth associations 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999597 Other civic and social organizations 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999598 Home owners associations 18 28/06/2017 also check SAC Code 99 or 999 or 9995
999599 Services provided by other membership organizations n.e.c. 18 28/06/2017 also check SAC Code 99 or 999 or 9995
9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil 28/06/2017
9996 Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than 1,50,000 rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Nil 28/06/2017
9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil 28/06/2017
9996 Services by way of training or coaching in recreational activities relating to: (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. Nil 28/06/2017
9996 Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person. Nil 25/01/2018
9996 Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama,(or planetarium- inserted w.e.f 22/08/2017) 18 28/06/2017
9996 Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18 28/06/2017
9996 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 Indian Premier League and the like 28 28/06/2017
9996 Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 18 25/01/2018
9996 Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. 28 25/01/2018
9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. Nil 21/09/2017
9996 Services provided by a race club by way of totalisator or a license to bookmaker in such club 28 28/06/2017
999611 Sound recording services 18 28/06/2017 also check SAC Code 99
999612 Motion picture, videotape, television and radio programme production services 18 28/06/2017 also check SAC Code 99
999613 Audiovisual post-production services 18 28/06/2017 also check SAC Code 99
999614 Motion picture, videotape and television programme distribution services 18 28/06/2017 also check SAC Code 99
999615 Motion picture projection services 18 28/06/2017 also check SAC Code 99
999621 Performing arts event promotion and organization services 18 28/06/2017 also check SAC Code 99 or 9996
999622 Performing arts event production and presentation services 18 28/06/2017 also check SAC Code 99 or 9996
999623 Performing arts facility operation services 18 28/06/2017 also check SAC Code 99 or 9996
999629 Other performing arts and live entertainment services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9996
999631 Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc 18 28/06/2017 also check SAC Code 99 or 9996
999632 Services of authors, composers, sculptors and other artists, except performing artists 18 28/06/2017 also check SAC Code 99 or 9996
999633 Original works of authors, composers and other artists except performing artists, painters and sculptors 18 28/06/2017 also check SAC Code 99 or 9996
999641 Museum and preservation services of historical sites and buildings 18 28/06/2017 also check SAC Code 99 or 9996
999642 Botanical, zoological and nature reserve services 18 28/06/2017 also check SAC Code 99 or 9996
999651 Sports and recreational sports event promotion and organization services 18 28/06/2017 also check SAC Code 99 or 9996
999652 Sports and recreational sports facility operation services 18 28/06/2017 also check SAC Code 99 or 9996
999659 Other sports and recreational sports services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9996
999661 Services of athletes 18 28/06/2017 also check SAC Code 99 or 9996
999662 Support services related to sports and recreation 18 28/06/2017 also check SAC Code 99 or 9996
999691 Amusement park and similar attraction services 18 28/06/2017 also check SAC Code 99 or 9996
999692 Gambling and betting services including similar online services 28 28/06/2017 also check SAC Code 99 or 9996
999693 Coin-operated amusement machine services 18 28/06/2017 also check SAC Code 99 or 9996
999694 Lottery services 18 28/06/2017 also check SAC Code 99 or 9996
999699 Other recreation and amusement services n.e.c. 18 28/06/2017 also check SAC Code 99 or 9996
9997 Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. Nil 28/06/2017
999711 Coin-operated laundry services 18 28/06/2017 also check SAC Code 99
999712 Dry-cleaning services (including fur product cleaning services) 18 28/06/2017 also check SAC Code 99
999713 Other textile cleaning services 18 28/06/2017 also check SAC Code 99
999714 Pressing services 18 28/06/2017 also check SAC Code 99
999715 Dyeing and colouring services 18 28/06/2017 also check SAC Code 99
999719 Other washing, cleaning and dyeing services n.e.c 18 28/06/2017 also check SAC Code 99
999721 Hairdressing and barbers services 18 28/06/2017 also check SAC Code 99
999722 Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services 18 28/06/2017 also check SAC Code 99
999723 Physical well-being services including health club & fitness centre 18 28/06/2017 also check SAC Code 99
999729 Other beauty treatment services n.e.c. 18 28/06/2017 also check SAC Code 99
999731 Cemeteries and cremation services 18 28/06/2017 also check SAC Code 99
999732 Undertaking services 18 28/06/2017 also check SAC Code 99
999791 Services involving commercial use or exploitation of any event 18 28/06/2017 also check SAC Code 99
999792 Agreeing to do an act 18 28/06/2017 also check SAC Code 99 or 9997
999793 Agreeing to refrain from doing an act 18 28/06/2017 also check SAC Code 99 or 9997
999794 Agreeing to tolerate an act 18 28/06/2017 also check SAC Code 99 or 9997
999795 Conduct of religious ceremonies/rituals by persons 18 28/06/2017 also check SAC Code 99 or 999
999799 Other services n.e.c. 18 28/06/2017 also check SAC Code 99
999800 Domestic services both part time & full time 18 28/06/2017 also check SAC Code 99
9999 Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India. Nil 28/06/2017
999795 Conduct of religious ceremonies/rituals by persons 18 28/06/2017 Kindly check if your service falls under Sl no:1-15 or Sl. no:546
999799 Other services n.e.c. 18 28/06/2017 Kindly check if your service falls under Sl no:1-15
999900 Services provided by extraterritorial organizations and bodies 18 28/06/2017 Kindly check if your service falls under Sl no:1-15
9999 Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India. Nil 28/06/2017
99 Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. NIL 28/06/2017
99 Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twentyfive thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance. NIL 27/07/2018
99 Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use NIL 27/07/2018

Disclaimer: Rates given below are updated as per 28th GST council meeting on 21st July 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, please check the "Effective from" date. If you need to check a rate before "Effective from", please check on government website.


GST RATES & HSN CODES

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