Oct 11, 2017
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GST Rates: GST on Services List at various other Rates

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GST rate: List of Services at Nil rate

  • GST India is applicable on ‘supply’ of goods or services as against the present concept on the manufacture of goods or on sale of goods or on provision of services.
  • Furthermore,GST is based on the principle of destination-based consumption taxation as against the present principle of origin-based taxation.
  • In addition to that GST contains various rates (GST rates) for variety of goods and service tax which are scheduled accordingly.
  • As a result , GST rate article come into picture.
  • GST rates include various services, listed differently for different rates.
  • And so is notified by the Government of India  in the official gazette from time to time.
  • list of services of  GST rates are in relation to Services. They are elaborated as under:
  1. LIST OF SERVICES AT 5% RATE
  2. LIST OF SERVICES AT 12% RATE
  3. LIST OF SERVICES AT 18% RATE
  4. LIST OF SERVICES AT 28% RATE
  5. GST ON SUPPLY OF SERVICES AT SAME RATE AS ON SUPPLY OF SIMILAR GOODS

 

LIST OF SERVICES AT 5% RATE

Sr No. Description of services Rate
1 Transport of passengers by rail in first class or air conditioned coaches 5% with ITC of
input services
2 Transport of passengers, by- 5% No ITC
(a) air conditioned contract carriage other than motor cab;
(b) air conditioned stage carriage;
(c) radio taxi
3 Transport of passengers by air in economy class 5% with ITC of
input services
4 Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport  5% with ITC of
input services
5 Renting of motor cab where the cost of fuel is included in the consideration charged from the service recipient 5% No ITC
6 Transport of goods by rail 5% with ITC of
input services
7 Transport of goods in a vessel 5% with ITC of
input services
8 Services of goods transport agency (GTA) in relation to transportation of goods 5% No ITC
[including used household goods for personal use]
9 Leasing of aircrafts by a scheduled airlines for scheduled operations 5% with ITC of
input services
10 Selling of space for advertisement in print media. 5%
11 Supply of tour operators services 5% No ITC
12 Services by way of job work in relation to- 5%
(a) Printing of newspapers;
(b) Textile yarns (other than of man-made fibres) and textile fabrics;
(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.

 

LIST OF SERVICES AT 12% RATE

Sr No. Description of services Rate
1 Supply of food/drinks in restaurant not having facility of air-conditioning or central heating 12%
at any time during the year and not having license to serve liquor
2 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial 12%
places meant for residential or lodging purposes having room tariff Rs.1000 and above
but less than Rs.2500 per room per day
3 Transport of passengers by air in other than economy class. 12%
4 Transport of goods in containers by rail by any person other than Indian Railways. 12%
5 Services provided by foreman of chit fund in relation to chit 12% with ITC of
input services
6 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%
7 Construction of a complex, building, civil structure or a part thereof, intended for sale to 12% with no re-
a buyer, wholly or partly (the value of land is deemed to be one-third of the total amount fund of
charged for such supplies) accumulated ITC

 

LIST OF SERVICES AT 18% RATE

Sr. Description of Services Rate
No.
1 Supply of Food/drinks in restaurant having licence to serve liquor 18%
2 Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at 18%
any time during the year
3 Supply of Food/drinks in outdoor catering 18%
4 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%
5 Bundled service by way of supply of food or any other article of human consumption or 18%
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
6 Services by way of admission or access to circus, Indian classical dance including folk 18%
dance, theatrical performance, drama
7 Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act 18%
8 Services by way of admission to exhibition of cinematograph films where price of 18%
 admission ticket is one hundred rupees or less.
9 All other services not specified elsewhere 18%

LIST OF SERVICES AT 28% RATE

Sr. Description of Services Rate
No.
1 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, 28%
clubs, campsites or other commercial places meant for residential or lodging purposes,
where room rent is Rs 7500/- and above per day per room
2 Services by way of admission to entertainment events or access to amusement facilities 28%
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
3 Services provided by a race club by way of totalisator or a license to bookmaker in such club 28%
4 Gambling 28%

 

GST ON SUPPLY OF SERVICES AT SAME RATE AS ON SUPPLY OF SIMILAR GOODS

 

Sr. Description of Services Rate
No.
1 Transfer of the right to use any goods for any purpose Same rate of GST and compensation cess as
(whether or not for a specified period) on supply of similar goods
2 Any transfer of right in goods or of undivided share in goods Same rate of GST and compensation cess as
without the transfer of title thereof on supply of similar goods

 

Note:

GST Rate = CGST Rate + SGST Rate

 

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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