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Services Accounting Codes
SAC (Services Accounting Codes) List & GST Rates on Services

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.

PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES
Heading & Group Service Code (Tariff) Description of Services Rate (%) 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  
  99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil  
  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  
  99 Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil  
  99 Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil  
  99 Services by the Central Government, State Government, Union territory or local authority excluding the following services Nil  
    (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.    
  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. Nil  
    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.    
  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: Nil  
    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.    
  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. Nil  
    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.    
  99 Services received from a provider of service located in a non taxable territory by – Nil  
    (a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;    
    (b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or    
    (c) a person located in a non-taxable territory:    
    Provided that the exemption shall not apply to –    
    (i) online information and database access or retrieval services received by persons specified in 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.    
  99 Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves. Nil  
  99 Services provided to the United Nations or a specified international organization is exempt by way of refund. Nil  
  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  
  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  
  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  
  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  
  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  
SECTION 5 : CONSTRUCTION SERVICES
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No.9954   Construction services
  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  
  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  
  9954 Other construction services 18  
  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  
  9954 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 2017 18  
  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  
  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  
  9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 12  
  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  
  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  
  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  
  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  
  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  
  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  
  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  
  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  
  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  
  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.  
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99541   Construction services of buildings
  995411 Construction services of single dwelling or multi dewlling or multi-storied residential buildings 18 SAC Code 99 or 9954
  995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc 18 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 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 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 SAC Code 99 or 9954
  995416 Construction Services of other buildings n.e.c 18 SAC Code 99 or 9954
  995419 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. 18 SAC Code 99 or 9954
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99542   General construction services of civil engineering works
  995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 18 SAC Code 99 or 9954
  995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 18 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 SAC Code 99 or 9954
  995424 General construction services of local water & sewage pipelines, electricity and communication cables & related works 18 SAC Code 99 or 9954
  995425 General construction services of mines and industrial plants 18 SAC Code 99 or 9954
  995426 General Construction services of Power Plants and its related infrastructure 18 SAC Code 99 or 9954
  995427 General construction services of outdoor sport and recreation facilities 18 SAC Code 99 or 9954
  995428 General construction services of other civil engineering works n.e.c. 18 SAC Code 99 or 9954
  995429 Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. 18 SAC Code 99 or 9954
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99543   Site preparation services
  995431 Demolition services 18 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 SAC Code 99 or 9954
  995433 Excavating and earthmoving services 18 SAC Code 99 or 9954
  995434 Water well drilling services and septic system installation services 18 SAC Code 99 or 9954
  995435 Other site preparation services n.e.c 18 SAC Code 99 or 9954
  995439 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 SAC Code 99 or 9954
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99544   Assembly and erection of prefabricated constructions
  995441 Installation, assembly and erection services of prefabricated buildings 18 SAC Code 99 or 9954
  995442 Installation, assembly and erection services of other prefabricated structures and constructions 18 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 SAC Code 99 or 9954
  995444 Other assembly and erection services n.e.c. 18 SAC Code 99 or 9954
  995449 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 SAC Code 99 or 9954
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99545   Special trade construction services
  995451 Pile driving and foundation services 18 SAC Code 99 or 9954
  995452 Building framing & Roof Framing services 18 SAC Code 99 or 9954
  995453 Roofing and waterproofing services 18 SAC Code 99 or 9954
  995454 Concrete services 18 SAC Code 99 or 9954
  995455 Structural steel erection services 18 SAC Code 99 or 9954
  995456 Masonry services 18 SAC Code 99 or 9954
  995457 Scaffolding services 18 SAC Code 99 or 9954
  995458 Other special trade construction services n.e.c. 18 SAC Code 99 or 9954
  995459 Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. 18 SAC Code 99 or 9954
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99546   Installation services
  995461 Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. 18 SAC Code 99 or 9954
  995462 Water plumbing and drain laying services 18 SAC Code 99 or 9954
  995463 Heating, ventilation and air conditioning equipment installation services 18 SAC Code 99 or 9954
  995464 Gas fitting installation services 18 SAC Code 99 or 9954
  995465 Insulation services 18 SAC Code 99 or 9954
  995466 Lift and escalator installation services 18 SAC Code 99 or 9954
  995468 Other installation services n.e.c. 18 SAC Code 99 or 9954
  995469 Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. 18 SAC Code 99 or 9954
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99547   Building completion and finishing services
  995471 Glazing services 18 SAC Code 99 or 9954
  995472 Plastering services 18 SAC Code 99 or 9954
  995473 Painting services 18 SAC Code 99 or 9954
  995474 Floor and wall tiling services 18 SAC Code 99 or 9954
  995475 Other floor laying, wall covering and wall papering services 18 SAC Code 99 or 9954
  995476 Joinery and carpentry services 18 SAC Code 99 or 9954
  995477 Fencing and railing services 18 SAC Code 99 or 9954
  995478 Other building completion and finishing services n.e.c. 18 SAC Code 99 or 9954
  995479 Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above. 18 SAC Code 99 or 9954
Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9961   Services in wholesale trade
  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  
  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  
  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  
Group 99611
  996111 Services provided for a fee/commission or contract basis on wholesale trade 18 SAC Code 99
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9962   Services in retail trade
  9962 Services in retail trade. Explanation - This service does not include sale or purchase of goods 18  
  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  
  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  
Group 99621
  996211 Services provided for a fee/commission or contract basis on retail trade 18 SAC Code 99
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9963   Accommodation, Food and beverage services
  9963 Services by way of renting of residential dwelling for use as residence. Nil  
  9963 Services by a person by way of- Nil  
    (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.    
  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  
  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  
  9963 Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below 1000 rupees per day or equivalent. Nil  
    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.    
  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 12  
    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.    
  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 18  
    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.    
  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.- “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. 28  
  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  
  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  
  9963 Other Accommodation, food and beverage services 18  
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99631   Accommodation services
  996311 Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc 18 SAC Code 99 or 9963
  996312 Camp site services 18 SAC Code 99 or 9963
  996313 Recreational and vacation camp services 18 SAC Code 99 or 9963
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99632   Other accommodation services
  996321 Room or unit accommodation services for students in student residences 18 SAC Code 99 or 9963
  996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc 18 SAC Code 99 or 9963
  996329 Other room or unit accommodation services n.e.c. 18 SAC Code 99 or 9963
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99633   Food, edible preparations, alchoholic & non-alchocholic beverages serving services
  996331 Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food. 18 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 SAC Code 99 or 9963
  996333 Services provided in Canteen and other similar establishments 18 SAC Code 99 or 9963
  996334 Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions. 18 SAC Code 99 or 9963
  996335 Catering services in trains, flights etc. 18 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 SAC Code 99 or 9963
  996337 Other contract food services 18 SAC Code 99 or 9963
  996339 Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c. 18 SAC Code 99 or 9963
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9964   Passenger transport services
  9964 Transport of passengers, with or without accompanied belongings, by – Nil  
    (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West 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).    
  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  
  9964 Service of transportation of passengers, with or without accompanied belongings, by— Nil  
    (a) railways in a class other than—    
    (i) first class; or    
    (ii) an air-conditioned coach;    
    (b) metro, monorail or tramway;    
    (c) inland waterways;    
    (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and    
    (e) metered cabs or auto rickshaws (including e-rickshaws).    
  9964 Transport of passengers by rail in first class or air conditioned coaches 5 - with ITC of input services  
  9964 Transport of passengers, with and without accompanied belongings by 5 - No ITC  
    (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).    
  9964 Transport of passengers by air in economy class 5 - with ITC of input services  
  9964 Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport 5 - with ITC of input services  
  9964 Transport of passengers by air in other than economy class. 12  
  9964 Other Passenger transport services 18  
  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  
  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  
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99641   Local transport and sightseeing transportation services of passengers
  996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 18 SAC Code 99 or 9964
  996412 Taxi services including radio taxi & other similar services; 18 SAC Code 99 or 9964
  996413 Non-scheduled local bus and coach charter services 18 SAC Code 99 or 9964
  996414 Other land transportation services of passengers. 18 SAC Code 99 or 9964
  996415 Local water transport services of passengers by ferries, cruises etc 18 SAC Code 99 or 9964
  996416 Sightseeing transportation services by rail, land, water & air 18 SAC Code 99 or 9964
  996419 Other local transportation services of passengers n.e.c. 18 SAC Code 99 or 9964
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99642   Long-distance transport services of passengers
  996421 Long-distance transport services of passengers through Rail network by Railways, Metro etc 18 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 SAC Code 99 or 9964
  996423 Taxi services including radio taxi & other similar services 18 SAC Code 99 or 9964
  996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc 18 SAC Code 99 or 9964
  996425 Domestic/International Scheduled Air transport services of passengers 18 SAC Code 99 or 9964
  996426 Domestic/international non-scheduled air transport services of Passengers 18 SAC Code 99 or 9964
  996427 Space transport services of passengers 18 SAC Code 99 or 9964
  996429 Other long-distance transportation services of passengers n.e.c. 18 SAC Code 99 or 9964
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9965   Goods Transport Services
  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  
  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  
  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  
  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  
  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  
  9965 Transport of goods in a vessel 5 with ITC of input services  
  9965 Transport of goods in containers by rail by any person other than Indian Railways. 12  
  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 Nil  
  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 Nil  
  9965 Other Goods transport services 18  
  9965 Transportation of natural gas through pipeline 5 NO ITC  
  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  
  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, 2018. Nil  
  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, 2018. Nil  
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99651   Land transport services of Goods
  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 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 SAC Code 99 or 9965
  996513 Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline 18 SAC Code 99 or 9965
  996519 Other land transport services of goods n.e.c. 18 SAC Code 99 or 9965
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99652   Water transport services of goods
  996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc 18 SAC Code 99 or 9965
  996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels. Nil SAC Code 99 or 9965
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99653   Air and space transport services of goods
  996531 Air transport services of letters & parcels and other goods 18 SAC Code 99 or 9965
  996532 Space transport services of freight 18 SAC Code 99 or 9965
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9966   Rental services of transport vehicles with or without operators
  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  
  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)  
  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  
  9966 Other Rental services of Transport vehicles with or without operators 18  
  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  
  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  
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9967   Supporting services in transport
  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  
  9967 Service by way of access to a road or a bridge on payment of toll charges. Nil  
  9967 Service by way of access to a road or a bridge on payment of annuity Nil  
  9967 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil  
  9967 Other Supporting services in transport 18  
  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  
  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  
  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  
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99671   Cargo handling services
  996711 Container handling services 18 SAC Code 99 or 9967
  996712 Customs House Agent services 18 SAC Code 99 or 9967
  996713 Clearing and forwarding services 18 SAC Code 99 or 9967
  996719 Other cargo and baggage handling services 18 SAC Code 99 or 9967
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99672   Storage and warehousing services
  996721 Refrigerated storage services 18 SAC Code 99 or 9967
  996722 Bulk liquid or gas storage services 18 SAC Code 99 or 9967
  996729 Other storage and warehousing services 18 SAC Code 99 or 9967
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99673   Supporting services for railway transport
  996731 Railway pushing or towing services 18 SAC Code 99 or 9967
  996739 Other supporting services for railway transport n.e.c. 18 SAC Code 99 or 9967
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99674   Supporting services for road transport
  996741 Bus station services 18 SAC Code 99 or 9967
  996742 Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. 18 SAC Code 99 or 9967
  996743 Parking lot services 18 SAC Code 99 or 9967
  996744 Towing services for commercial and private vehicles 18 SAC Code 99 or 9967
  996749 Other supporting services for road transport n.e.c. 18 SAC Code 99 or 9967
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99675   Supporting services for water transport (coastal, transoceanic and inland waterways)
  996751 Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc 18 SAC Code 99 or 9967
  996752 Pilotage and berthing services 18 SAC Code 99 or 9967
  996753 Vessel salvage and refloating services 18 SAC Code 99 or 9967
  996759 Other supporting services for water transport n.e.c. 18 SAC Code 99 or 9967
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99676   Supporting services for air or space transport
  996761 Airport operation services (excl. cargo handling) 18 SAC Code 99 or 9967
  996761 Air traffic control services 18 SAC Code 99 or 9967
  996761 Other supporting services for air transport 18 SAC Code 99 or 9967
  996761 Supporting services for space transport 18 SAC Code 99 or 9967
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99679   Other supporting transport services
  996791 Goods transport agency services for road transport 5% - No ITC or 12 % with ITC SAC Code 99 or 9967
  996792 Goods transport agency services for other modes of transport 5% - No ITC or 12 % with ITC SAC Code 99 or 9967
  996793 Other goods transport services 5 SAC Code 99 or 9967
  996799 Other supporting transport services n.e.c 18 SAC Code 99 or 9967
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9968   Postal and courier services
Group 99681   Postal and courier services
  996811 Postal services including post office counter services, mail box rental services. 18 SAC Code 99
  996812 Courier services 18 SAC Code 99
  996813 Local delivery services 18 SAC Code 99
  996819 Other Delivery Services n.e.c 18 SAC Code 99
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9969   Electricity, gas, water and other distribution services
Group 99691   Electricity and gas distribution services
  996911 Electricity transmission services( by an electricity transmission or distribution utility.) Nil SAC Code 99
  996912 Electricity distribution services (by other than an electricity transmission or distribution utility.) 18 SAC Code 99
  996913 Gas distribution services 18 SAC Code 99
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Group 99692   Water distribution and other services
  996921 Water distribution services 18 SAC Code 99
  996922 Services involving distribution of steam, hot water and air conditioning supply etc. 18 SAC Code 99
  996929 Other similar services. 18 SAC Code 99
Section 7: Financial and related services; real estate services; and rental and leasing services
Heading & Group Service Code (Tariff) Description of Services Rate (%) Also Check
Heading No. 9971   Financial and related services
  9971 Services by the Reserve Bank of India. Nil  
  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  
  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  
  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  
  9971 Services by the EmployeesÕ State Insurance Corporation to persons governed under the EmployeesÕ State Insurance Act, 1948 (34 of 1948). Nil  
  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  
  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  
  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  
  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  
  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  
  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  
  9971 Services by way of reinsurance of the insuranc schemes specified in exemption list Nil  
  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  
  9971 Other Financial and related services 18  
  9971 Services by way of collection of contribution under the Atal Pension Yojana. Nil  
  9971 Services by way of collection of contribution under any pension scheme of the State Governments. Nil  
  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  
  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  
  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  
  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. Nil 5% with No ITC taken
  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). Nil 12 - with ITC of input services
  9971 Transfer of the right to use any goods for any purpose (whether or not for a specified period) Nil Same rate of GST and compensation cess as on supply of similar goods
  9971 Any transfer of right in goods or of undivided share in goods without the transfer of title thereof Nil Same rate of GST and compensation cess as on supply of similar goods
  9971 Leasing of motor vehicles purchased and leased prior to 1st July 2017; Nil 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.
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