TaxTMI 
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Rates for supply of services under CGST Act
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....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 1st 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 in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger onl....
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....) 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 contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of su....
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....ideration 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 1st 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 of this service) 0.75 (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP ot....
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....eof, 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 against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this servi....
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....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 equivalent. 172[2.5] 173[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) Supply of 'restaurant service' other than at 'specified premises' 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not b....
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....el, 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 conditioned stage carriage; (c) radio taxi. Explanation.- (a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a ce....
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....r 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 (2.5% of Rs. 800) and not Rs. 48.] or 176[9] -] 136[(via) Transport of passengers, with or without accompanied belongings, 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)]] 137[(vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), 165[(ivb),] (v), (vi) and (via) above. 9 -] 9 Heading 9965 (Goods transport services) (i) Transport of go....
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....ure 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) Transport of goods in containers by rail by any person other than Indian Railways. 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)] or 9 -] 18[(v) Transportation of 42[natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel] through pipeline 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)] or ....
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....0 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 transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] 161[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' ce....
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....ion 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 goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods - 98[** ** *] 20[(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 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. - 64[(vi) Service of third party insurance of "goods carriage" 184[2.5] - (vii) Financial and related services other than 145[****] (ii), (iii) 99[***], (v), and (vi) above. 9 -]] 44[16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil - (ii) Supply of land....
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....low] 9 - 58[22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, "e-books" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 -] 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service 39[, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour ....
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....rd or services provided by a commission agent for sale or purchase of agricultural produce. 156[****] (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to 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 or agricultural produce. Nil - 47[(ii) 106[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both. 187[9] - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 -] 48[25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that....
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.... 1975); (j) handicraft goods; (k) umbrella. 2.5 (iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption; 9 (iv) Services by way of job work other than (i), (ii), and (iii) above. 9 (v) Services by way of any treatment or process on goods belonging to another person, in relation to - a. printing of newspapers, books (including Braille books), journals and periodicals; b. 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. 2.5 (vi) Tailoring services. 2.5 (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. 9 9[27 Heading 9989 125[* ** *] 126[Other manufacturing services; publishing, printing and reproduction services; material recovery services 9 -] 28 Section 9 Community, Social and Personal Services and other miscellaneous services 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social securit....
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....9[(iiia),] (iv) and (v) above. 9 - 195[35 Heading 9997 (i) Beauty and physical well-being services falling under Group 99972. 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) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. 9 -] 36 Heading 9998 Domestic services. 9 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 - 72[38 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind O....
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....ount charged for similar apartments in the project from the independent buyers, other than the person transferring the development right or FSI (including additional FSI), nearest to the date on which such development right or FSI (including additional FSI) is transferred to the promoter, less the value of transfer of land, if any, as prescribed in paragraph 2 above.] 3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4. Explanation.- For the purposes of this notification,- (i) Goods includes capital goods. (ii) Reference to "Chapter", "Section" or "Heading", wherever they occur, unless the context otherwise requires, shall mean respectively as "Chapter, "Section" and "Heading" in the annexed scheme of classification of services (Annexure). (iii) The rules for the interpretation of the First Schedule to the&nb....
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....carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] 73[(xi) "specified organisation" shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002). (xii) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).] 91[(xiii) an apartment booked on or before the 31st March, 2019 shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st March, 2019 a....
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....(v); and sub-item (c) of item (vi), against serial number 3 of the Table above, 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) against serial number 3, as the case may be. (xvii) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xviii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xix) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (xx) the term "ongoing project" shall mean a project which meets all the following conditions, namely- (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019, a....
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.... and for treatment and disposal of sewage and sullage water, solid waste management and disposal, water conservation, energy management, fire protection and fire safety requirements, social infrastructure such as educational health and other public amenities or any other work in a project for its benefit, as per sanctioned plans; (xxv) the term "competent authority" as mentioned in definition of "commencement certificate" and "residential apartment" , means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property; (xxvi) The term "carpet area" shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xxvii) the term "Real Estate Regulatory Authority" shall mean the Authority established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (....
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....nation 1.- For the purposes of this clause, 'premises' means a place from where hotel accommodation services are being supplied or are to be supplied. Explanation 2.- For the purpose of sub-clause (c), the expression 'a person applying for registration' shall include a person applying for amendment of registration to declare an additional place of business.] 150[(xxxvii) 'print media' means, - (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) 'clinical establishment' means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic o....
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....ntial Real estate project (RREP) Input tax credit attributable to construction of residential portion in a real estate project (REP) other than residential real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects 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) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: 1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock (a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under: Tx=T-Te Where, (i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the ....
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....Te = Tc + T1 + Tr Where, - Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under: Tc =T3 * (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP); Wherein T3 = T- (T1 + T2) T1 = ITC attributable exclusively to construction of commercial portion in the REP T2 = ITC attributable exclusively to construction of residential portion 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 31.03.2019 and which shall be calculated as under, Tr = (T3 + T2)* F1 * F2 * F3* F4 or Tr = (T- T1)* F1 * F2 * F3* F4 (d) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (e) Where, Tx is positive, i.e. Te Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissi....
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.... on or before 31st March, 2019 and which shall be calculated as under, Tr = Tn* F1 * F2 * F3 Where, - Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received in 2019-20 for construction of REP 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 portion in the REP, 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 c....
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.....o.s. prior to transition C14 * C15 4.8 crore 17 ITC to be reversed on transition, Tx= T- Te 18 Eligible ITC (Te)= Tc + Tr 19 T (*see notes below) 1 crore 20 Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) C19 * (C9/ C10) 0.125 crore 21 Tr= T x F1 x F2 x F3 x F4 22 F1 C4 / C10 0.875 23 F2 C13 / C4 0.533 24 F3 C16 / C14 0.200 25 F4 1/ C11 5 26 Tr= T x F1 x F2 x F3 x F4 C19 * C22 * C23 * C24 * C25 0.467 crore 27 Eligible ITC (Te)=Tc + Tr C26 + C20 0.592 crore 28 ITC to be reversed on transition, Tx= T- Te C19 - C27 0.408 crore * Note:- 1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs. 2. 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 ....
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....sp; 33 Total value of supply of residential apartments having t.o.s. prior to transition C14*C32 10.80 crore 34 F3 after application of cap C33/C14 0.45 35 Tr= T x F1 x F2 x F3 x F4 (after application of cap) C19 * C22 * C23 * C34 * C25 1.05 crore 36 Eligible ITC (Te)=Tc + Tr (after application of cap) C20 + C35 1.18 crore 37 ITC to be reversed / taken on transition, Tx= T- Te (after application of cap) C19 - C36 -0.18 crore 38 Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation 39 % invoicing after application of cap(Pc + 25%) 45% 40 Total value of supply of residential apartments 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....
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....ents in the RREP Total carpet areaofapartments in the RREP (In case of a Residential Real Estate Project, value of "F1" shall be 1.) F2 = Total carpet area of residential and commercial apartment booked on or before 31st March, 2019 Total carpet area of the residential and commercial apartment in the RREP F3 = Such value of supply of construction of residential and commercial 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 and commercial 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 Authori....
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.... 2019 is zero but invoicing has been done having time of supply before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, "Te" shall be calculated as follows: - (a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under, Te = Tn* F1 * F2 * F3 Where, - Tn= Tax paid on such inputs and 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....
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....apartments on or before 31.03.2019 20% 11 Total value of supply of residential apartments having t.o.s. prior to transition C9 * C10 9.6 crore 12 ITC to be reversed on transition, Tx= T- Te 13 Eligible ITC (Te)=T x F1 x F2 x F3 x F4) 14 T (*see notes below) 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 1....
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....ply 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. No.354/32/2019-TRU] (Pramod Kumar) Annexure III Illustration 1: A promoter has procured following goods and services [other than capital goods and services by way of grant of development rights, long term lease of land or FSI] f....
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....orm 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 promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short of threshold limit of 80 per cent. To fulfill his tax liability on the shortfall of 30 per cent. from mandatory purchase, the promoter has to pay GST on cement at the applicable rate on reverse charge basis. After....
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....h 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/We______________ (name of Person), authorised representative of M/s......................... have taken registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year...............under forward charge in accordance with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 2. I understand that this option once exercised shall not be allowed t....
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....dress)...... 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: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person 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 VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We ......................... (name of Person) have applied f....
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....ide 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 enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 -" 121. Substituted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 -" 122. Inserted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 123. Substituted vide NOTIFICATION NO. 06/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "(i), (ia), (ib) and (ic)" 124. Substituted ....
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....ity 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 it by the Central Government, State Government, Union territory or local authority, as the case may be" 132. Omitted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "1[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the 12[Central Government, State Government, 129[Union territory or a local authority]] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - * a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); * canal, dam or other irri....
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....ity 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 scheme sponsored by the Central Government, State Government, Union territory or local authorities.] 6 (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 82[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above], supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, 40[including] monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres....
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....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 (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein] 11[(vi) 36[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 84[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, 129[Union territory or a local authority] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than fo....
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....ax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.]" 139. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 140. 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) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -]" 141. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 142. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 143. Substituted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "5[(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanatio....
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....22 w.e.f. 18-07-2022 148. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 149. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 150. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 151. Inserted vide Notification No. 03/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 152. Inserted vide Notification No. 05/2023- Central Tax (Rate) dated 09-05-2023 153. Inserted vide NOTIFICATION NO. 06/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 154. Substituted vide NOTIFICATION NO. 06/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "on or before the 15th March of the preceding Financial Year" 155. Inserted vide NOTIFICATION NO. 06/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 156. Omitted vide NOTIFICATION NO. 06/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "39[(h) services by way of fumigation in a warehouse of ....
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....p;"133[6]" 170. 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" 171. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "133[6]" 172. 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" 173. Inserted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 174. Inserted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 175. 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" 176. 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" 177. 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" 178. Substituted vide Notification No.15/2025-Central Tax (Rate....
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...., mining or drilling of petroleum crude or natural gas or both 6 -]" 186. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "(ii) Other professional, technical and business services other than 104[(i) and (ia) above] 66[and serial number 38 below]." 187. 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" 188. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 6[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 22[(c) all products 107[, other than diamonds,] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] (d) Printing of books (including Brai....
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....services. 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than 124[(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)] above. 9 -]" 189. 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" 190. 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" 191. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "68[6]" 192. Inserted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 193. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "14" 194. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "14" 195. Substituted vide Notification No.15/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "35 Heading 9997 Other services (wash....
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....ere 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)] 5. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (i) 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 Explanation no. (iv)] 6. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, "(b) Textile yarns (other than of man-made fibres) and textile fabrics" 7. Omitted vide notification 20/2017 dated 22-8-2017, before it was read as, "Explanation.- "man made fibres" means staple fibres and filaments of organic poly....
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....sp;Explanation no. (iv)] or 6 -] 18. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 - 19. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, 4[(i) Renting of 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)] or 6 -] 20. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (v) Financial and related services other than (i), (ii), (iii), and (iv) above. 9 - 21. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - 22. Substituted vide notification no . 31/2017 dated 13....
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.... to serve alcoholic liquor for human consumption. 9 - 34. Omitted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (iv) 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 any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9 - 35. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above." 36. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ""Services provided" 37. Inserted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017 38. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "(c) a civil structure....
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.... 9 - 51. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (iii) 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 Indian Premier League and the like. 14 - 52. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "2. In case of supply of service specified in column (3) of the entry at 30[at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]] against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one th....
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....ny other amenities, but without excluding any discount offered on the published charges for such unit. 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 any other amenities, but without excluding any discount offered on the published charges for such unit." 56. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as "(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration. 9 -" 57. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 -] 58. Substituted vide Notification No. 13/2018-Central Tax....
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....tion No. 30/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 75. Renumbered as Explanation 1 vide Notification No. 30/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "Explanation" 76. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 77.Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "and" 78. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 79. Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building 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 ....
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....Rate) dated 10-05-2019 before it was read as "10th" 95. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as 53[(i) 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, 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 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a 61[*****], hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation 2.-&nbs....
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....n or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. 9 -] (vi) 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 two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. 55[****] 9 - (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 9 - (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purpo....
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....tion 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)]" 99. Omitted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as ", (iv)" 100. Omitted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "with or" 101. Omitted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operati....
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....erted vide Notification No. 26/2019- Central Tax (Rate) dated 22-11-2019 113. Inserted vide NOTIFICATION No. 02/2020-Central Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020 114. Inserted vide NOTIFICATION No. 02/2020-Central Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020 Annexure: Scheme of Classification of Services ============= Document 1 Annexure: Scheme of Classification of Services Chapter, Service Section, S.No. Code Heading or (Tariff) Group (1) (2) (3) (4) Chapter 99 All Services 2 Section 5 3 Heading 9954 4 Group 99541 5 995411 6 995412 7 8 Service Description 995413 995414 995415 995416 995423 995424 995426 995427 995428 995429 Construction Services Construction services Construction services of buildings Construction services of single dwelling or multi dwelling or multi- storied residential buildings Construction services of other residential 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 indus....
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....tem installation services Other site preparation services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Assembly and erection of prefabricated constructions Installation, assembly and erection services of prefabricated buildings Installation, assembly and erection services of other prefabricated structures and constructions Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) Other assembly and erection services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions 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 specia....
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.... of food Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food Services provided in canteen and other similar establishments Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions Catering services in trains, flights and the like Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines 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, wa....
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....frigerator vessels, tankers and other vessels Air and space transport services of goods Air transport services of letters and parcels and other goods 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....
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....3 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) Investment banking services 183 997120 Investment banking services 184 Group 99713 185 997131 186 997132 187 997133 188 997134 189 997135 190 191 192 997139 193 Group 99714 194 997141 Life reinsurance services 195 997142 196 997143 Motor vehicle reinsurance se....
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....n 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 Group 99731 234 997311 235 236 237 238 997315 239 997316 240 997319 241 Group 99732 242 997321 997312 997313 997314 997322 Leasing or rental services concerning machinery and equipment with or without operator Leasing or rental services concerning transport equipments including containers, with or without operator Leasing or rental services concerning agricultural machinery and equipment with or without operator Leasing or rental services concerning construction machinery and equipment with or without operator Leasing or rental services concerning office machi....
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.... 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 development services Research and experimental development services in natural sciences and engineering Research and experimental development services in natural sciences Research and experimental development services in engineering and technology Research and experimental development services in medical sciences and pharmacy Research and experimental development services in agricultural sciences Research and experimental development services in social sciences and humanities Research and experimental development services in social sciences Research and experimental development services in humanities Interdisciplinary research services Interdisciplinary research and experimental development services Research and development originals Research and development originals in pharmaceuticals 998142 Research and development originals in agriculture 998143 Research and development original....
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....ter planning services Landscape architectural services and advisory services Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 318 998334 319 998335 320 998336 321 998337 322 998338 323 998339 324 Group 99834 325 998341 326 998342 327 998343 Mineral exploration and evaluation 328 998344 329 998345 Weather forecasting and meteorological services 330 998346 331 998347 332 998348 333 998349 334 Group 99835 335 998351 Engineering services for industrial and manufacturing projects Engineering services for transportation projects Engineering services for power projects Engineering services for telecommunications and broadcasting projects Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects Engineering services for other projects nowhere else classified Project management services for construction projects Scientific and other technical services Geological and geophysical consulting services Subsurface surveying services Surface surveying and map-making services Technical testing an....
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....4 998421 Internet backbone services 375 376 998422 998423 Fax, telephony over the internet 377 998424 378 998429 379 Group 99843 Other internet telecommunications services nowhere else classified On-line content services 380 998431 Mobile telecommunications services Private network services Data transmission services Other telecommunications services including fax services, telex services nowhere else classified Internet telecommunications services Internet access services in wired and wireless mode Audio conferencing and video conferencing over the internet On-line text based information such as online books, newspapers, periodicals, directories and the like 381 998432 On-line audio content 382 998433 On-line video content 383 998434 Software downloads 24 384 998439 385 Group 99844 Other on-line contents nowhere else classified News agency services 386 998441 387 998442 388 998443 389 Group 99845 390 391 998451 998452 Library services 392 998453 393 Group 99846 394 998461 395 998462 396 998463 Radio channel programmes 397 998464 398 998465 399 998466 400 Heading 9985 401 Group 99851 402 998511 403 998....
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....98557 443 998559 444 Group 99859 445 998591 446 998592 447 998593 448 998594 449 998595 450 998596 451 998597 452 998598 Other information services nowhere else classified 453 998599 454 Heading 9986 455 Group 99861 456 998611 Travel arrangement, tour operator and related services Reservation services for transportation Reservation services for accommodation, cruises and package tours Reservation services for convention centres, congress centres and exhibition halls Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services Tour operator services Tourist guide services Tourism promotion and visitor information services Other travel arrangement and related services nowhere else classified Other support services Credit reporting and rating services Collection agency services Telephone-based support services Combined office administrative services Specialised office support services such as duplicating services, mailing services, document preparation and the like Events, exhibitions, conventions and trade shows organisation and assistance services Landscape care and main....
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....pair services of watches, clocks and jewellery Repair services of garments and household textiles Repair services of furniture Maintenance and repair services of musical instruments Repair services for photographic equipment and cameras Maintenance and repair services of other goods nowhere else classified Installation services (other than construction) Installation services of fabricated metal products, except machinery and equipment Installation services of industrial, manufacturing and service industry machinery and equipment Installation services of office and accounting machinery and computers Installation services of radio, television and communications equipment and apparatus Installation services of professional medical machinery and equipment, and precision and optical instruments Installation services of electrical machinery and apparatus nowhere else classified Installation services of other goods nowhere else classified Manufacturing services on physical inputs (goods) owned by others Food, beverage and tobacco manufacturing services 500 998811 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables pr....
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....ing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing services 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 545 998898 546 Heading 9989 547 Group 99891 548 998911 549 998912 550 Group 99892 551 998920 552 Group 99893 553 998931 554 555 998932 998933 556 Group 99894 557 998941 558 998942 Medical and dental instrument and supply manufacturing services Other manufacturing services nowhere else classified Other manufacturing services; publishing, printing and reproduction services; materials recovery services Publishing, printing and reproduction services Publishing, on a fee or contract basis Printing and reproduction services of recorded media, on a fee or contract basis Moulding, pressing, stamping, extruding and similar plastic manufacturing 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 formi....
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....mary education services 585 999220 Primary education services 586 Group 99923 Secondary Education Services 587 999231 Secondary education services, general 588 999232 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 999241 Higher education services, general 591 592 593 594 Group 99925 595 999259 999242 Higher education services, technical 999243 Higher education services, vocational 999249 Other higher education services Specialised education services Specialised education services 29 596 Group 99929 597 999291 598 599 600 999292 999293 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 de....
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....dous waste treatment and disposal services Remediation services Site remediation and clean-up services Containment, control and monitoring services and other site remediation services Building remediation services Other remediation services nowhere else classified Sanitation and similar services Sweeping and snow removal services Other 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....