India Tax and advisory, business entry and consulting services


GST Rates – Services

GST Rates : Services

The full list of GST rates applicable upon services is provided for your reference. The table is sort and search friendly to help you determine the rate applicable upon  services being provided by you.

S.no.ParticularsRate (%)ITC
1Transport of goods by rail5Input Service
2Transport of passengers by rail (other than sleeper class)5Input Service
3Services of goods transport agency in relation to transportation of goods [other than used household goods for personal use]5No ITC
4Services of goods transport agency in relation to transportation of used household goods for personal use.5No ITC
5Transport 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 India5Input Service
6Renting of motorcab5No ITC
7Transport of passengers by AC contract/Stage Carriage or Radio Taxi other than Motorcab5No ITC
8Transport of passengers by air in economy class5Input Service
9Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.5Input Service
10Supply of tour operators’ services5No ITC
11Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations5Input Service
12Selling of space for advertisement in print media5Full ITC
13Services by way of job work in relation to printing of newspapers5Full ITC
14Transport of goods in containers by rail by any person other than Indian Railways12Full ITC
15Transport of passengers by air in other than economy class12Full ITC
16Supply 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.12Full ITC
17Renting 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 day12Full ITC
18Services provided by foreman of chit fund in relation to chit12Input Service
19Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. (Including value of building)12Full ITC (no refund of overflow of ITC)
20Temporary 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;12Full ITC
21Supply of Food/drinks in restaurant having licence to serve liquor18Full ITC
22Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year18Full ITC
23Supply of Food/drinks in outdoor catering18Full ITC
24Renting 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 day18Full ITC
25Bundled 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 premises18Full ITC
26Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama18Full ITC
27Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act18Full ITC
28Services 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;28Full ITC
29Services provided by a race club by way of totalisator or a licensed bookmaker in such club;28Full ITC
30Gambling;28Full ITC
31Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel28Full ITC
32Accommodation 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 room28Full ITC
33Transfer 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
34Any 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
35Supply 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
36All other services not specified elsewhere18Full ITC

You may download this sheet here

Comments are closed.