Approved GST rates for services

The fitment of rates of services were discussed on 19 May 2017 during the 14th  GST Council meeting held at Srinagar, Jammu & Kashmir. The Council  has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.

Sl. No.	DESCRIPTION OF SERVICES	GST RATE
1	Transport of goods by rail	5% with ITC of input services
2	Transport of passengers by rail (other than sleeper class)	5% with ITC of input services
3	Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use]	5% No ITC
4	Services of goods transport agency in relation to transportation of used household goods for personal use.	5% No ITC
5	Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India	5% with ITC of input services
6	Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply)	5% No ITC
7	Transport of passengers, by- (i)     Air conditioned contract/stage carriage other than motorcab; (ii)    a radio taxi.	5% No ITC
8	Transport of passengers by air in economy class	5% with ITC of input services
9	Transport  of  passengers,  with  or  without  accompanied  belongings,  by  air, embarking from or terminating in a Regional Connectivity Scheme Airport.	5% with ITC of input
10	Supply of tour operators’ services	5% No ITC
11	Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations	5% with ITC of input services
12	Selling of space for advertisement in print media	5% With Full ITC
13	Services by way of job work in relation to printing of newspapers;	5% With Full ITC
14	Transport of goods in containers by rail by any person other than Indian Railways	12% With Full ITC
15	Transport of passengers by air in other than economy class	12% With Full ITC
16	Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.	12% With Full ITC
17	Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day	12% With Full ITC
18	Services provided by foreman of chit fund in relation to chit	12% with ITC of input services
19	Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient]	12% With Full ITC but no refund of overflow of ITC
20	Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP;	12% with full ITC
21	Supply of Food/drinks in restaurant having licence to serve liquor	18% With Full ITC
22	Supply of Food/drinks in restaurant  having facility of air-conditioning or central heating at any time during the year	18% With Full ITC
23	Supply of Food/drinks in outdoor catering	18% With Full ITC
24	Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/ and above but less than Rs 5000/- per room per day	18% With Full ITC
25	Bundled  service  by  way  of  supply  of  food  or  any  other  article  of  human consumption or any drink, in a premises (including hotel, convention center, club, pandal,     shamiana  or  any  other  place,  specially  arranged  for  organizing  a function) together with renting of such premises	18% With Full ITC
26	Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama	18% With Full ITC
27	Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act	18% With Full ITC
28	Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like;	28% With Full ITC
29	Services provided by a race club by way of totalisator or a licensed bookmaker in such club;	28% With Full ITC
30	Gambling;	28% With Full ITC
31	Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel	28% With Full ITC
32	Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 5000/- and above per night per room	28% With Full ITC
33	Transfer of the right to use any goods for any purpose (whether or not for a specified period)  for  cash,  deferred  payment  or  other  valuable  consideration (supply of  service)  to  attract  the  same  GST  rate  and  compensation  cess  as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods)	Same rate of GST and compensation cess as on supply of similar goods
34	Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods).	Same rate of GST and compensation cess as on supply of similar goods
35	Supply  consisting  of  transfer  of  title  in  goods  under  an  agreement  which stipulates that property in goods shall pass at a future date upon payment of full consideration  as  agreed  (supply  of  goods):  value  of  leasing  services  shall  be included in the value of goods supplied.	GST and compensation cess as on supply of similar goods
36	All other services not specified elsewhere	18% With Full ITC