GST Rates for Services 2017: List of all services Taxable in GST Regime

33

GST Rates for Services 2017: List of all services Taxable in GST Regime. GST Rate Chart on Services & List of Services Exempt from GST. Schedule of GST Rates for Services as Approved By GST Council on 19th May 2017. GST Rate list for Services in India. Percentage of service tax payable under GST Regime.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.

GST Rates for Services

Decisions taken on Services at 20th GST Council Meeting on 5 August, 2017

Description of serviceFromto
Job work services in respect of the textiles and textile products (including MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63)18%/5%5%
Services by way of printing of newspapers, books (including Braille books), journals and periodicals where only content is supplied by the publisher and the physical inputs including paper used for printing belongs to the printer18% with full
ITC
12% with full
ITC
Services by way of printing of newspapers, books (including Braille books), journals and periodicals using physical inputs owned by others (including an unregistered publisher/supplier)18% with full
ITC
5% with full
ITC
Works contract services provided to Government, local authority or
governmental authority and in respect of post-harvest storage infrastructure for agricultural produce, mechanized food grain handling system
18% with full
ITC
12% with full
ITC
Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments18% with full
ITC
Nil
Admission to planetarium28% with full ITC18% with full ITC
Rent-a-cab serviceAllowed option of 12% GST
with full ITC. 5% GST with no
ITC will also continue
Goods Transport Agency Service (GTA)Allowed option of 12% GST
with full ITC under forward
charge. 5% GST with no ITC
will also continue. (However,
the GTA has to give an option at the beginning of financial year)
In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay GST placed on ECO
Partnership firm or a firm includes LLP ( Limited liability Partnership) for the purposes of levy (including exemption therefrom) of GST on legal services.
To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates (including LLP) provided to a business entity in taxable territory are covered under reverse charge mechanism
Goods required by FIFA and Services provided by and to FIFA and its subsidiaries in connection with FIFA U-17 World Cup to be hosted in India in 2017 shall be exempted from GST
New crop insurance schemes Pradhan Mantri Fasal Bima Yojana (PMFBY) introduced from Kharif 2016- 17 in place of National Agricultural Insurance Scheme (NAIS) and Modified National Agricultural Insurance Scheme (MNAIS), and Restructured Weather Based Crop Insurance Scheme (RWCIS) introduced in place of Weather Based Crop Insurance Schemes , shall be extended exemption from GST.

GST Rates on Services Decided on 18-06-2017

1. It has been decided in respect of the service of transport of goods by a vessel that GST rate of 5% will be available with ITC in respect of input services and GST paid on ships, vessels including bulk carriers and tankers.

2. It has been decided that accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/- and above but less than Rs 7500/- per room per day shall attract GST rate of 18% with full ITC.

3. 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 shall attract GST rate of 28% with full ITC.

4. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel shall attract GST rate of 18% with full ITC.

S.NoDescription of ServicesGST Rate
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 nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India5% with ITC of input services and ITC of GST paid on ships, vessels including bulk carriers and tankers
24Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/ and above but less than Rs 7500/- per room per day18% With Full ITC
31Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel18% With Full 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 7500/- and above per room per day28% With Full ITC

II. It has been decided that supply of lottery shall attract GST rates as under

  • Lottery run by State Governments – 12% of face value of lottery ticket
  • Lottery authorized by State Governments – 28% of face value of lottery ticket

GST Revised Rates List on 11-06-2017 (Services)

Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017

1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted –

S.NoProposal/ request
84Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution
85Services provided to the Government under any insurance scheme for which total premium is paid by Government
86Services provided to the Government under any training programme for which total expenditure is borne by the Government

2. In the schedule of GST Rates for Services as approved by the GST Council, after S.No. 13, the following shall be inserted –

S.NoDescription of ServicesGST Rate
13AServices by way of job work in relation to –

  • a) Textile yarns (other than man-made fibre/filament) & textile fabrics
  • b) Cut and polished diamonds; precious and semi-precious stones, or plain and studded jewellery of gold and other precious metals, falling under chapter 71 of HSN
  • c) Printing of books (including braille books), journals and periodicals
  • d) Processing of leather
5% with Full ITC
27AServices by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less.18% with Full ITC

3. Exemption from registration under section 23(2) of the CGST Act 2017 of –

  • 1. Individual advocates (including senior advocates)
  • 2. Individual sponsorship service providers (including players)

Schedule of GST Rates for Services as Approved By GST Council

S. No.DESCRIPTION OF SERVICESGST RATE
1.Transport of goods by rail5% 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 India5% 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 class5% 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’ services5% No ITC
11.Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations5% with ITC of input services
12.Selling of space for advertisement in print media5% 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 Railways12% With Full ITC
15.Transport of passengers by air in other than economy class12% 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 day12% With Full ITC
18.Services provided by foreman of chit fund in relation to chit12% 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 liquor18% With Full ITC
22.Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year18% With Full ITC
23.Supply of Food/drinks in outdoor catering18% 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 day18% 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 premises18% With Full ITC
26.Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama18% With Full ITC
27.Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act18% 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 Hotel28% 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 room28% 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 elsewhere18% With Full ITC

Next Article – List of All Services Exempted in GST Regime

Recommended Articles – 

33 COMMENTS

  1. Till now no clarity on GST.what type of document required for issuing invoices,any waybill,challan etc required

  2. Sir we want to know what will be GST on the following:1) School Fees collection
    2) Transport Fees collection
    3)School materials sold like Text books,Books,uniforms & other material related school

  3. hum ek car airconditoner workshop chalate hai, kya gst ke andar hum spare parts and service charges ka ek bill raise kar sakte hain. 2 aalag aalag bill to nahin banae hain.

  4. We have to buy a product and sending for work contract than we dispatch to final user, how is the transaction in GST where i have to pay and which are documents are require?

  5. Respeted Sir,I work for a construction company as a men power supplier.Am I under GST?Please explain about this.
    Thanking you.

  6. Dear Sir

    How much rate of tax in GST regime on services of Manpower,GTA,Security Services,Civil work, Job Work, Motor Cap,Work Contract.

    sir, please advise to me about procedure of ITC on above services.

  7. Dear Sir

    How much rate of tax in GST regime on services of Manpower,GTA,Security Services,Civil work, Job Work, Motor Cap,Work Contract.

    sir, please advise to me about procedure of ITC on above services.

  8. Dear Sir,

    we are manufacturer and registerd in excise and service tax we were credit in excise of gta inward services
    now can we credit of gta inward service in gst so please clear this point

  9. Sir,
    We all know about invoice under reverse charge mechanism applicable , if purchase/service received from a unregistered firm. I am having the query reg, that in Account point of view this purchase/service may meant for specific purchase or expenses head, which will directly hit to ledger. where as we require to prepare a Tax Invoice and to mention item/service name , its HSN/service code, Rate of Tax, and finally calculated Out put Tax which will be hit to liability head in Books of Accounts. Let me know how can we maintain the same in our Books of Accounts to produce the record before GST Authority during Assessment if any in future. AND what are the procedure to fill details in GST Return, if these Invoice having more than one item. will we require to mention all item HSN / Service Code in return ? Please explain

  10. 1) housing complex maintenance for hsn code and gst ?
    2) Boiler water neutralization for hsn code and gst ?
    3) house keeping for hsn code and gst ?

  11. Hi
    we are in the business of Aluminium Anodizing. Previously, Anodizing service was not in the list of 91 services under Service Tax and was under the Exempted Services List. Now in the GST Regime, it is not specified under any list, neither the Exempted list nor the Chargeable list. Could someone here provide authentic information about Anodizing.

LEAVE A REPLY

Please enter your comment!
Please enter your name here