TaxTMI 
TaxTMI 
Rates for supply of services under CGST Act
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....olumn (5) of the said Table:- Table Sl No. Chapte, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) ^79[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1^st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 0.75 Provided that the central tax at the rate specified i....
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....ts, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything conta....
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....low, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 3.75 (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1^st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation....
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....exercising the option, but such invoices shall be in accordance with the option to be exercised.;] (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified ....
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....cified against them in column (5) and shall not be levied at the rate as specified under this entry] 9 -] 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: • Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission' • Services of electronic whole sale agents and brokers, • Services of whole sale auctioning houses. 9 - 6 Heading 9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 9 - 7 Heading 9963 (Accommodation, food and beverage services) ^95[(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation ^135[****] less than or equal to seven thousand five hundred rupees per unit per day or equ....
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....having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'. (e) This entry covers composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'. 9 -] 8 Heading 9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditione....
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....el is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] ^160[Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' central tax at the rate of 6% (Rs. 48). If 'B' charges 'A' central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2....
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.... 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.] ^152[Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31^st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.] ^155[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.] or ^177[9] ^178[(iv....
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.... ii. To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. b. At least one mode of transport is by air. 9 Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.] ^139[(via) Transport of goods by ropeways. 2.5 The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]] ^140[(vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 -] 10 Heading 9966 (Rental services of transport vehicles ^96[with operators]) ^19[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of tra....
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.... (ii) Courier services 9 - (iii) Local delivery services a. supplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017; b. other than (a) above 9 - (iv) Delivery services other than (i), (ii) and (iii) Above 9 -] 13 Heading 9969 Electricity, gas, water and other distribution services. 9 - 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) ^144[** **] Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) 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. Same rate of central tax as on supply of like goods involving transfer of title in goods - (iii) Any transfer of right in goods or of undivided share in ....
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....017; 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - ^101[** **] ^65[(viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - ^102[(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.] 9 -]] 18 Section 8 Business and Production Services 19 Heading 9981 Research and development services. 9 - 20 Heading 9982 Legal and accounting services. 9 - 21 Heading 9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 2.5 - ^185[(ia) ** * *] ^186[(ii) Other professional, technical and business services other than (i) above and serial number 38 below] 9 - ^58[22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting onl....
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.... rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sal....
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....ood falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5%; (i) all products, other than d....
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....i) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) ^149[and (ia)] above. 9 -] 33 Heading 9995 Services of membership organisations. 9 - 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama ^10[or planetarium]. 9 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. ^191[2.5] - ^69[(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 -] ^127[(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 9 - (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. ^192[Explanation: Nothing contai....
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...., as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29^th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29^th March, 2019. Explanation. - This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification. 9 -] ^52[2. In case of supply of service specified in column (3), in item (i); ^88[(i) (ia), (ib), (ic), (id), (ie) and (if)] against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation. -For the purposes of this paragraph ^89[and paragraph 2A below], "total amount" means the sum total of,- (a) consideration charged for aforesai....
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....put tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. (v) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.....
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....mean, - (a) a residential apartment in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees. For the purpose of this clause, - (i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their respective geographical limits prescribed by an order issued by the Central or State Government in this regard; (ii) Gross amount shall be the sum total of; - A. Consideration charged for the services specified at item (i) and (ic) in column (3) against sl. No. 3 in the Table; B. Amount charged for the transfer of land or undivid....
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.... any of the authorities specified in sub- clause (a) above that construction of the project has started on or before the 31st March, 2019; (c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019; (d) apartments being constructed under the project have been, partly or wholly, booked on or before the 31st March, 2019. Explanation.- For the purpose of sub- clause (a) and (b) above , construction of a project shall be considered to have started on or before the 31st March, 2019, if the earthwork for site preparation for the project has been completed and excavation for foundation has started on or before the 31st March, 2019. (xxi) "commencement certificate" means the commencement certificate or the building permit or the construction permit, by whatever name called issued by the competent authority to allow or permit the promoter to begin development works on an immovable property, as per the sanctioned plan; (xxii) "development works" means the external development works and internal development works on immovable prope....
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....hich it is built.] ^111[(xxxii) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) ^166[****] 167[(xxxvi) "Specified premises", for a financial year, means,- (a) a premises from where the supplier has provided in the preceding financial year, 'hotel accommodation' service having the value of supply of any unit of a....
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....)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) electronic commerce operator by whom services of local delivery are provided; (ii) electronic commerce operator through whom services of local delivery are provided]] ^198[(xxxxi) 'recognised sporting event' has the same meaning as assigned to it in clause (zw) of paragraph 2 of notification No. 12/2017 -Central Tax (Rate), dated 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691 (E), dated the 28^th June, 2017, as amended from time to time; (xxxxii) 'handicraft goods' shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time; (xxxxiii) 'mode of transport' means carriage of goods by road, air, rail, inland waterways or sea; (xxxxiv) 'multimodal transport....
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....ea of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) and Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under, Tr= T* F1 * F2 * F3* F4 Where, - F1= Carpet area of residential apartments in REP Total carpet area of commercial and residential apartments in the REP F2 = Total carpet area of residential apartment booked on or before 31st March, 2019 Total carpet area of the residential apartment in REP F3 = Such Value of supply of construction of residential apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 Total value of supply of construction of residential apartments booked on or before 31st March, 2019 (F3 is to account for percentage invoicing of booked residential apartments) F4= 1 % Completion of construction as on 31st March, 2019 Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 / 20 = 5. Explana....
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.... he shall not otherwise be eligible, to the extent of difference between Te and T. (g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax on commercial apartments, till the complete accounting of Tx is carried out and submitted. (h) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019. 2. Where % completion as on 31st March, 2019 is zero but invoicing ha....
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....eived plus 25 percent. of the actual consideration received; and (iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting. Illustration 1: Sl. No Details of a REP (Res + Com) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 75 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 5250 sqm 5 value of each residential apartment 0.6....
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.... of T. Illustration 2: Sl. No Details of a REP (Res + Com) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 75 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 5250 sqm 5 value of each residential apartment 0.60 crore 6 Total value of the residential apartments C2 * C5 45.00 crore 7 No. of commercial apartments in the project 25 units 8 Carpet area of the commercial apartment 30 sqm 9 Total carpet area of the commercial apartments C7 * C8 750 sqm 10 Total carpet area of the project (Resi + Com) C4 + C9 6000 sqm 11 Percentage completion (Pc) as on 31.03.2019 [as declared to RERA or determined by chertered engineer] 20% 12 No of residential apartments booked before transition 40 units 13 Total carpet area of the residential apartments booked before transition C12 ....
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....rtments having t.o.s. prior to transition C33 10.80 crore 41 Consideration received 8.00 crore 42 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 8 cr + 25% of 8 Cr 10.00 crore 43 F3 after application of both the caps C42 / C14 0.42 44 Tr= T x F1 x F2 x F3 x F4 (after application of both the caps) C19 * C22 * C23 * C43 * C25 0.97 45 Eligible ITC (Te)=Tc + Tr (after application of both the caps) C20 + C44 1.10 46 ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps) C19 - C45 -0.10 crore * Note:- • The value of T at C19 has been estimated for illustration based on weighted average tax on inputs. • In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST A....
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....al apartments booked on or before 31st March, 2019 (F3 is to account for percentage invoicing of booked residential apartments) F4= 1 % Completion of construction as on 31st March, 2019 Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 / 20 = 5. Explanation: "% Completion of construction as on 31st March, 2019" shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India). (c) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (d) Where, Tx is positive, i.e. Te < T, the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an a....
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....sp; input services on which ITC is available under the CGST Act, received in 2019-20 for construction of residential and commercial apartments in the RREP. F1, F2 and F3 shall be the same as in para 1 above (b) The registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential or commercial portion in the RREP, for which he shall not otherwise be eligible, to the extent of the amount of Te. (c) The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. 3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under: (i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points; (ii) where the value of invo....
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.... 1 crore 15 F1 1 16 F2 C8 / C4 0.8 17 F3 C11 / C9 0.2 18 F4 1/ C6 5 19 Eligible ITC (Te)=T x F1 x F2 x F3 x F4) C14 * C15 * C16 * C17 * C18 0.8 crore 20 ITC to be reversed on transition, Tx= T- Te C14 - C19 0.2 crore *Note:- • The value of T at C14 has been estimated for illustration based on weighted average tax on inputs. • In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. Illustration 2: Sl No Details of a residential real estate project (RREP) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 100 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential a....
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....ply of residential apartments having t.o.s. prior to transition C25 21.60 crore 32 consideration received 16.00 crore 33 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 16 cr + 25% of 16 Cr 20.00 crore 34 F3 after application of both the caps C33/C9 0.42 35 Te= T x F1 x F2 x F3 x F4 (after application of both the caps) C14 * C15 * C34 * C26 * C18 1.67 36 ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps) C14 - C35 -0.67 crore *Note:- • The value of T at C14 has been estimated for illustration based on weighted average tax on inputs. • In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. [F....
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....om a GST registered person. However, he has procured paints, aluminum windows, ply and commercial wood etc. from an unregistered supplier. Hence at the end of financial year, the promoterisnotrequired to pay GST on inputs on reverse charge basis. Illustration 3: A promoter has procured following goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project during a financial year. Sl. No. Name of input goods and services Percentage of input goods and services received during the financial year Whether inputs procured from registered supplier? (Y/ N) 1 Sand 10 N 2 Cement 15 N 3 Steel 15 Y 4 Bricks 10 Y 5 Flooring tiles 10 Y 6 Paints 5 Y 7 Architect/ designing/ CAD drawing etc. 10 Y 8 Aluminium windows 15 N 9 Ply, commercial wood 10 N In this example, the prom....
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...., against serial number 3 in the Table in this notification, as the case may be At the rate as specified for item (i) or (ia) or (ib) or (ic) or (id), against serial number 3 in the Table in this notification, as the case may be 2. I understand that this is a onetime option, which once exercised, shall not be allowed to be changed. 3. I also understand that invoices for supply of the service can be issued during the period from 1st April 2019 to ^94[20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option being exercised herein. Signature ___________________ Name _______________________ Designation _________________ Place __________________ Date __________________] ^151[Annexure V FORM Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date: - 1. I....
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....uthorized Signatory : Full Address of GTA: (Dated Acknowledgment of jurisdictional GST Authority) Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year] ^168[Annexure VII OPT-IN DECLARATION FOR REGISTERED PERSON (See para 4(xxxvi)) Declaration by a registered person supplying hotel accommodation service before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We ......................... (name of Person) do hereby declare that the premises at ......(address)...... shall be a 'specified premises' for the Financial Year .........(yyyy-yy).......... 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - GSTIN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Date....
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....ncial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises.] Annexure: Scheme of Classification of Services Original (annexure - pdf) **************** Notes:- 115. Inserted vide NOTIFICATION NO. 02/2021 - Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 116. Inserted vide NOTIFICATION NO. 02/2021 - Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 117. Substituted vide NOTIFICATION NO. 02/2021 - Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as "^114[and (ia)]" 118. Inserted vide NOTIFICATION NO. 04/2021-Central Tax (Rate) dated 14-06-2021 119. Inserted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 120. Omitted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "(i) Temporary or permanent transfer or permitting the use or enjoyme....
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....;NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "234 of Schedule I" 129. Substituted vide NOTIFICATION NO. 22/2021-Central Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as "Union territory, a local authority, a Governmental Authority or a Government Entity" 130. Substituted vide NOTIFICATION NO. 22/2021-Central Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as "Union territory, local authority, a Governmental Authority or a Government Entity" 131. Omitted vide NOTIFICATION NO. 22/2021-Central Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as "^14[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]" & "Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to ....
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....r urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the "houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)" under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);] (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. ^118[Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.] ^39[(g) a building owned by an entity registered under section 12AA ^119[or 12AB] of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal ....
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....project in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein, 6 Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (x....
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....), (viii), (ix)" 135. Omitted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "above one thousand rupees but" 136. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 137. Substituted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(vii) Passenger transport services other than (i), (ii) (iii), (iv), ^63[(iva),] (v) and (vi) above. 9 -" 138. Substituted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "^3[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.] 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Exp....
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....s determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) "foreman of a chit fund" shall have the same meaning as is assigned to the expression "foreman" in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6" 145. Omitted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(i)," 146. Omitted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ^39[(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;] (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]" 147. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022&n....
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....2023 before it was read as, "(v) Gambling. 14 -" 164. Inserted vide Notification No. 07/2024-Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 165. Inserted vide Notification No. 07/2024-Central Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 166. Omitted vide Notification No. 05/2025-Central Tax (Rate) dated 16-01-2025 w.e.f. 01-04-2025 before it was read as, "(xxxv) 'Declared tariff' means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit." 167. Substituted vide Notification No. 05/2025-Central Tax (Rate) dated 16-01-2025 w.e.f. 01-04-2025 before it was read as, "(xxxvi) 'Specified premises' means premises providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent." 168. Inserted vide Notification No. 05/2025-Central Tax (Rate) dated 16-01-2025 16....
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....nst freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. ^74[Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.] 6 -" 181. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "6" 182. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "^141[(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 6 -]" 183. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "12 Heading 9968 Postal and courier services. 9 -" 184. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-20....
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....-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] ^7[***] 2.5 - ^25[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 6 -] ^108[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; ^112[Explanation- For the purposes of this entry, the term "bus body building" shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.] 9 - ^122[(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 9 -] (id) Services by way of job work other than ^123[(i), (ia), (ib), (ic) and (ica)] above; 6 -] ^8[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (....
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....) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "(xxxx) 'goods transport agency' means, - any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called." 198. Inserted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 199. Inserted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 01-04-2025 Old Notes:- 1. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (iii) construction services other than (i) and (ii) above. 9 - 2. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 3. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (iii) Services of goods....
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....asein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates." 8. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 - 9. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 9 - 10. Inserted vide notification 20/2017 dated 22-8-2017 11. Substituted vide notification 24/2017 dated 21-9-2017, before it was read as, "(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above." 12. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, "Government, a local authority or a Governmental authority" 13. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, "a local authority or a Governmental authority" 14. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, "-" 15....
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....-2017 25. Inserted vide notification no . 31/2017 dated 13-10-2017 26. Inserted vide notification no . 31/2017 dated 13-10-2017 27. Inserted vide notification no . 31/2017 dated 13-10-2017 28. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, "and (ii)" 29. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (i) 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 belong to the printer. 6 - 30. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, "at item (i)' 31. Inserted vide notification no . 31/2017 dated 13-10-2017 32. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred p....
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.... 40. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "excluding" 41. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -]]] 42. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "natural gas" 43. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ii) Rental services of transport vehicles with or without operators, other than (i) above. 9 - 44. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 16 Heading 9972 Real estate services. 9 - 45. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods -] 46. Substituted vide Notification ....
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....for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be." 53. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as ^"32^[(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or ....
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....broadcasting and information supply services. 9 -" 59. Inserted vide Notification No. 17/2018- Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 60. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 61. Omitted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "school, college" 62. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 63. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 64. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -" 65. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of ce....
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.... No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 -" 81. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 82. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 83. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 84. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 85. Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above ^60[and serial number 38 below]." 86 . Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "sub-item (b), sub-item (c), subitem (d), sub-item (da....
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....- This item excludes the supplies covered under item 7 (v). Explanation 3.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv) (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having ^54["value of supply"] of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupee....
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....ites or other commercial places meant for residential or lodging purposes having ^54["value of supply"]of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. ^55[****] 14 - ^35[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% wi....
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.... Explanation.- (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]" ^45[(vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]." 102. Substituted vide Notification No. 2....
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....idential buildings such as old age homes, homeless shelters, hostels and the like Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings Construction services of other buildings nowhere else classified Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above General construction services of civil engineering works General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels General construction serv....
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....tions covered above Special trade construction services Pile driving and foundation services Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 41 995456 Masonry services 42 995457 43 995458 44 995459 45 Group 99546 46 46 47 995462 48 995463 49 995464 50 995465 51 995466 52 995468 53 995469 995461 Structural steel erection services Scaffolding services Other special trade construction services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Installation services Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services Water plumbing and drain laying services Heating, ventilation and air conditioning equipment installation services Gas fitting installation services Insulation services Lift and escalator installation services Other installation services nowhere....
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....ines and other transportation operators Other contract food services Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified Passenger transport services Local transport and sightseeing transportation services of passengers Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles Taxi services including radio taxi and other similar services Non-scheduled local bus and coach charter services Other land transportation services of passengers Local water transport services of passengers by ferries, cruises and the like Sightseeing transportation services by rail, land, water and air 64 Section 6 65 Heading 9961 66 Group 99611 67 996111 68 Heading 9962 69 Group 99621 70 996211 71 Heading 9963 72 Group 99631 73 996311 74 996312 75 996313 76 Group 99632 77 996321 78 79 996322 996329 80 Group 99633 81 82 83 996333 84 996334 85 996335 86 996336 87 996337 88 996....
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.... Space transport services of freight Rental services of transport vehicles with or without operators Rental services of transport vehicles with or without operators Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator 115 996522 116 Group 99653 117 118 996531 996532 119 Heading 9966 120 Group 99660 121 996601 122 123 124 996609 125 Heading 9967 126 Group 99671 127 996711 128 996712 Customs house agent services 129 996713 Clearing and forwarding services 996603 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator Rental services of other transport vehicles nowhere else classified with or without operator Supporting services in transport Cargo handling services Container handling services 18 130 996719 131 Group 99672 132 996721 Other cargo and baggage handling services Storage and ware....
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....lectricity, gas, water and other distribution services Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 169 996913 Gas distribution services 170 Group 99692 171 996921 172 996922 173 996929 174 Section 7 Electricity distribution services Water distribution and other services Water distribution services Services involving distribution of steam, hot water and air conditioning supply and the like Other similar services Financial and related services; real estate services; and rental and leasing services 19 175 Heading 9971 176 Group 99711 177 997111 178 997112 179 997113 180 997114 181 997119 182 Group 99712 Financial and related services Financial services (except investment banking, insurance services and pension services) Central banking services Deposit services Credit-granting services including stand-by commitment, guarantees and securities Financial leasing services Other financial services (except investment banking, insurance services and pension services) Investmen....
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....bsidiary companies 219 997172 220 Heading 9972 Services of holding securities and other assets of trusts and funds and similar financial entities Real estate services 20 Real estate services on a fee or commission basis or on contract basis Property management services on a fee or commission basis or on contract basis Building sales on a fee or commission basis or on contract basis Land sales on a fee or commission basis or on contract basis Real estate appraisal services on a fee or commission basis or on contract basis Leasing or rental services with or without operator 221 Group 99721 222 997211 223 224 997213 997212 Real estate services involving owned or leased property Rental or leasing services involving own or leased residential property Rental or leasing services involving own or leased non-residential property Trade services of buildings 225 997214 Trade services of time-share properties 226 997215 Trade services of vacant and subdivided land 227 Group 99722 228 997221 229 230 231 997222 997223 997224 232 Heading 9973 233 Gr....
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....s Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals Licensing services for the right to use research and development products Licensing services for the right to use trademarks and franchises Licensing services for the right to use minerals including its exploration and evaluation Licensing services for right to use other natural resources including telecommunication spectrum 259 997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classified 260 Section 8 261 Heading 9981 262 Group 99811 263 264 998111 998112 265 998113 266 998114 267 Group 99812 268 269 998121 998122 270 Group 99813 271 998130 272 Group 99814 273 998141 274 275 276 277 998145 278 Heading 9982 279 Group 99821 280 998211 281 998212 282 283 284 285 998216 286 Group 99822 287 998221 288 998222 289 998223 Payroll services 290 998224 291 Group 99823 Business and Production Services Research and de....
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.... technical and business services Management consulting and management services; information technology services Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management Business consulting services including public relations services Information technology consulting and support services Information technology design and development services Hosting and information technology infrastructure provisioning services Information technology infrastructure and network management services Other information technology services nowhere else classified Architectural services, urban and land planning and landscape architectural services Architectural advisory services Architectural services for residential building projects Architectural services for non-residential building projects Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 313 998328 314 Group 99833 Project site master planning services Landscape architectural services ....
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....ept on commission) Sale of television and radio advertising time Sale of internet advertising space Sale of other advertising space or time (except on commission) Market research and public opinion polling services Market research services Public opinion polling services Photography and videography and their processing services Portrait photography services Advertising and related photography services Event photography and event videography services Specialty photography services Restoration and retouching services of photography Photographic and videographic processing services Other photography and videography and their processing services nowhere else classified Other professional, technical and business services Specialty design services including interior design, fashion design, industrial design and other specialty design services Scientific and technical consulting services Original compilations of facts or information Translation and interpretation services Trademarks and franchises Sponsorship services and brand promotion services Other professional, technical and business services nowhere else clas....
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.... Employment services including personnel search, referral service and labour supply service Executive or retained personnel search services Permanent placement services, other than executive search services Contract staffing services Temporary staffing services Long-term staffing (pay rolling) services Temporary staffing-to-permanent placement services Co-employment staffing services Other employment and labour supply services nowhere else classified Investigation and security services Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 418 998528 419 998529 420 Group 99853 421 998531 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 425 998535 Polygraph services Fingerprinting services Other security services nowhere else classified Cleaning services Disinfecting and exterminating services Specialised cleaning services for reservoirs and tanks ....
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....Support services to forestry and logging 460 998615 461 998619 462 Group 99862 463 998621 464 998622 465 Group 99863 466 998631 467 998632 468 998633 469 998634 470 Heading 9987 471 Group 99871 472 998711 473 998712 474 998713 475 998714 476 998715 Support services to fishing Other support services to agriculture, hunting, forestry and fishing Support services to mining Support services to oil and gas extraction Support services to other mining nowhere else classified Support services to electricity, gas and water distribution Support services to electricity transmission and distribution Support services to gas distribution Support services to water distribution Support services to distribution services of steam, hot water and air- conditioning supply Maintenance, repair and installation (except construction) services Maintenance and repair services of fabricated metal products, machinery and equipment Maintenance and repair services of fabricated metal products, except machinery and equipment Maintenance and repair services of off....
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....egetable and animal oil and fat manufacturing services Dairy product manufacturing services 505 998816 Other food product manufacturing services 506 998817 Prepared animal feeds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 510 998821 511 998822 Textile, wearing apparel and leather manufacturing services Textile manufacturing services Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product manufacturing services 515 998832 Paper and paper product manufacturing services 516 Group 99884 517 998841 518 998842 Petroleum, chemical and pharmaceutical product manufacturing services Coke and refined petroleum product manufacturing services Chemical product manufacturing services 27 519 998843 520 Group 99885 521 998851 522 998852 Plastic product manufacturing services 523 998853 524 Group 998....
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.... services Moulding, pressing, stamping, extruding and similar plastic manufacturing services Casting, forging, stamping and similar metal manufacturing services Iron and steel casting services Non-ferrous metal casting services Metal forging, pressing, stamping, roll forming and powder metallurgy services Materials recovery (recycling) services, on a fee or contract basis Metal waste and scrap recovery (recycling) services, on a fee or contract basis Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 28 559 Section 9 560 Heading 9991 561 Group 99911 562 999111 563 999112 Community, social and personal services and other miscellaneous services Public administration and other services provided to the community as a whole; compulsory social security services Administrative services of the government Overall Government public services Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service Public administrative services related to the more efficient operat....
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....99293 999294 Sports and recreation education services 601 999295 602 999299 603 Heading 9993 604 Group 99931 Other education and training services and educational support services Cultural education services Commercial training and coaching services Other education and training services nowhere else classified services involving conduct of examination for admission to educational institutions Other educational support services Human health and social care services Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 608 999314 Nursing and physiotherapeutic services 609 999315 610 999316 611 999317 Childbirth and related services Ambulance services Medical laboratory and diagnostic-imaging services Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group 99932 614 999321 615 999322 616 Group 99933 617 999331 618 999332 619 999333 620 999334 621 ....
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....er sanitation services nowhere else classified Others Other environmental protection services nowhere else classified Services of membership organisations Services furnished by business, employers and professional organisations Services Services furnished by business and employers organisations Services furnished by professional organisations Services furnished by trade unions Services furnished by trade unions Services furnished by other membership organisations Religious services Services furnished by human rights organisations 999594 Cultural and recreational associations 640 999432 Hazardous waste treatment and disposal services 641 999433 642 Group 99944 643 999441 644 999442 645 999443 646 999449 647 Group 99945 648 999451 649 999459 650 Group 99949 651 999490 652 Heading 9995 653 Group 99951 654 999511 655 999512 656 Group 99952 657 999520 658 Group 99959 659 999591 660 999592 Services furnished by political organisations 661 999593 662 663 999595 664 999596 665 999597 Other ci....