<h1>GST Tax Rates: Housekeeping via E-Commerce at 5%, Aircraft/Ship Repairs at 5%, Other Services at 18%</h1> Heading 9987 outlines the tax rates under GST for specific service categories. Housekeeping services, such as plumbing and carpentering, supplied through an electronic commerce operator, are taxed at 5% if the supplier is not required to register under section 22(1) of the Central Goods and Services Tax Act, 2017, provided no input tax credit is claimed. Maintenance, repair, or overhaul services for aircraft and ships are also taxed at 5%. Other maintenance, repair, and installation services, excluding construction, are taxed at 18%. Amendments to these rates have been made through various notifications over the years.