The GST rates for Services have been decided by the council on 19-05-17during 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%.

The list of services is given below:

5% Rate:

With no ITC:

  • Services of goods transport agency (GTA) in relation to transportation of goods
  • Services of goods transport agency in relation to transportation of used household goods for personal use.
  • Renting of motorcab
  • Transport of passengers, by- (i) Air conditioned contract/stage carriage other than motorcab; (ii) a radio taxi.
  • Supply of tour operators’ services

With ITC of input services:

  • Transport of goods by rail
  • Transport of passengers by rail (other than sleeper class)
  • 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
  • Transport of passengers by air in economy class
  • Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.
  • Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations

With full ITC:

  • Selling of space for advertisement in print media
  • Services by way of job work in relation to printing of newspapers

 

12%Rate:

With full ITC:

  • Transport of goods in containers by rail by any person other than Indian Railways
  • Transport of passengers by air in other than economy class
  • 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.
  • 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
  • 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
  • Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly(With Full ITC but no refund of overflow of ITC).

With ITC of input services:

  • Services provided by foreman of chit fund in relation to chit

 

18%Rate:

With full ITC:

  • Supply of Food/drinks in restaurant having licence to serve liquor
  • Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year
  • Supply of Food/drinks in outdoor catering
  • 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
  • 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
  • Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama
  • Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act
  • All other services not specified elsewhere

 

28%Rate:

With full ITC:

  • 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
  • Services provided by a race club by way of totalisator or a licensed bookmaker in such club
  • Gambling
  • Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel
  • 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.

Same rate of GST and compensation cess as on supply:

  • 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)
  • 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)
  • 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.

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