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Full list of GST Rates for Services at 5%, 12%, 18% and 28%

Download full exclusive list of GST rates in PDF for services at 5%, 12%, 18% and 28% as approved by Goods and Services Tax Council on 19th May, 2017.

The Goods and Services Tax (GST) Council has now finalised tax rates on 19th May, 2017 for all services under the new indirect tax regime to be rolled out from 1st July, 2017. Actually, the fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir.

Under GST, supply of food and drinks in outdoor catering attract a tax rate of 18 percent, while entry into IPL matches and race courses will attract a 28 percent GST. Those services already exempted from tax, such as healthcare and education, will continue to enjoy the concession.

Goods and Services Tax (GST) Rates for Services

The GST Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below:

A) GST rates @5% with Input Tax Credit (ITC) of Input Services:

Following are the list of services which shall be taxes at GST rates @5% with Input Tax Credit (ITC) of Input Services:

  1. Transport of Goods by rail;
  2. Transport of Passengers by rail (other than sleeper class);
  3. 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;
  4. Transport of passengers by air in economy class;
  5. Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport;
  6. Leasing of aircrafts under Schedule II [5(f)] by a scheduled airline for scheduled operations;

B) GST rates @5% with Full Input Tax Credit (ITC):

Following are the list of services which shall be taxes at GST rates @5% with Full Input Tax Credit (ITC):

  1. Selling of space for advertisement in print media;
  2. Services by way of job work in relation to printing of newspapers;

C) GST rates @5% No Input Tax Credit (ITC):

Following are the list of services which shall be taxes at GST rates @5% No Input Tax Credit (ITC):

  1. Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use];
  2. Services of goods transport agency in relation to transportation of used household goods for personal use;
  3. Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply);
  4. Transport of passengers, by (i) Air conditioned contract/ stage carriage other than motorcab; and (ii) a radio taxi;
  5. Supply of tour operators’ services;

D) GST rates @12% with Input Tax Credit (ITC) of Input Services:

Following are the list of services which shall be taxes at GST rates @12% with Input Tax Credit (ITC) of Input Services:

  1. Services provided by foreman of chit fund in relation to chit.

E) GST rates @12% with Full Input Tax Credit (ITC):

Following are the list of services which shall be taxes at GST rates @12% with Full Input Tax Credit (ITC):

  1. Transport of goods in containers by rail by any person other than Indian Railways;
  2. Transport of passengers by air in other than economy class;
  3. 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;
  4. Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff ₹1000 and above but less than ₹2500 per room per day;
  5. 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;

F) GST rates @12% with Full Input Tax Credit (ITC) but no refund of overflow of ITC):

Following are the list of services which shall be taxes at GST rates @12% with Full Input Tax Credit (ITC) but no refund of overflow of ITC):

  1. 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].

G) GST rates @18% with Full Input Tax Credit (ITC):

Following are the list of services which shall be taxes at GST rates @18% with Full Input Tax Credit (ITC):

  1. Supply of Food/drinks in restaurant having licence to serve liquor;
  2. Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year;
  3. Supply of Food/drinks in outdoor catering;
  4. Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of ₹2500/ and above but less than ₹5000/- per room per day;
  5. 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;
  6. Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama;
  7. Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act;
  8. 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;
  9. Services provided by a race club by way of totalisator or a licensed bookmaker in such club;
  10. Gambling;
  11. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel;
  12. 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 ₹5000/- and above per night per room;
  13. All other services not specified elsewhere.

H) Same GST Rates and Compensation Cess as on supply of similar goods:

Following are the list of services which shall be taxes at same GST Rates and Compensation Cess as on supply of similar goods:

  1. 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);
  2. 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).

I) GST and compensation cess as on supply of similar goods:

Following are the list of services which shall be taxes at GST and compensation cess as on supply of similar goods:

  1. 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 rates has been approved for all the above 36 services broadly covered under the categories viz. Construction Services, Distributive Trade Services; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services, Financial and related services; real estate services; and rental and leasing services, Business and Production Services, and Community, Social & Personal Services and other miscellaneous services.

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