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TaxTMI 
Notification regarding the rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017
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....No. Chapter, Section (1) Heading (2) 1 Chapter 99 2 Section 5 23 or Heading 9954 (Construction services) Rate Description of Service (per cent.) Condition (3) (4) (5) All Services Construction Services (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 service) (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 9 (iii) construction services other than (i) and (ii) above. 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 1 9 agents, teah ....
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.... of air-conditioning or central air-heating in any part of the establishment, at any time during the year. (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. (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff 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. 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. (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods,....
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....nput tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] that Provided credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation (iv)] no. 4 (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. Provided that credit of input tax charged on goods used in supplying 2.5 the service has not been taken [Please refer to Explanation no. (iv)] 6 Provided 2.5 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)] (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 9 9 Heading 9965 (i) Transport of goods by rai....
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....services; and rental and leasing services. (i) Services provided by a foreman of a chit fund in relation to chit. Explanation.- (a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of 6 and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods 6 used in supplying the service has not Sah been taken [Please refer to persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as 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). (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) fo....
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....n 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 operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated 8 9 9 9 Same rate of central tax as on supply of like goods involving transfer of title in goods Same rate of central tax as on supply of like goods involving transfer of title in goods 1 that Provided credit of input tax charged on goods 2.5 used in supplying the service has not been taken [Please refer to Explanation (iv)] Bah no. 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 regula....
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....ssential 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 10 or 9 Nil required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges accommodation of and transportation required for such a tour. 25 26 services provided by a commission agent for sale or purchase of agricultural produce. retail (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits vegetables. or (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 agricult....
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....al, cultural and sporting services) Services of membership organisations. (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. (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. (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 9 14 1 14 (v) Gambling. 14 (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 12 E 1 36 37 Heading 9998 Heading 9999 Domestic services. 9 Services provided by organisations and ....
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....cts 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. 13 (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. (viii) “Agricultural Produce Marketing Committee or Board†means any committee or board constituted under a ....
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.... 995439 29 Group 99544 30 995441 31 995442 32 995443 33 995444 34 995449 35 Group 99545 995428 General construction services of local water and sewage pipelines, electricity and communication cables and related works General construction services of mines and industrial plants General Construction services of Power Plants and its related infrastructure General construction services of outdoor sport and recreation facilities General construction services of other civil engineering works nowhere else classified Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above Site preparation services Demolition services Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches Excavating and earthmoving services Water well drilling services and septic system installation services Other site preparation services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above ....
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....ll covering and wall papering services Joinery and carpentry services Fencing and railing services Other building completion and finishing services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above Distributive Trade Services 3 Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services Services in wholesale trade Services provided for a fee or commission or on contract basis on wholesale trade Services in retail trade Services provided for a fee or commission or on contract basis on retail trade Accommodation, food and beverage services Accommodation services Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like Camp site services Recreational and vacation camp services Other accommodation services Room or unit accommodation services for students in student residences Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like Other room or unit accommodation services nowhere else classified Food, edible preparations, alcoholic and non-alcoholic ....
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....ansport services of passengers Other long-distance transportation services of passengers nowhere else classified Goods Transport Services Land transport services of Goods Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline Other land transport services of goods nowhere else classified Water transport services of goods Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like Inland water transport services of goods by refrigerator 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 ....
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....rport operation services (excluding cargo handling) 151 996762 Air traffic control services 152 996763 Other supporting services for air transport 153 996764 Supporting services for space transport 154 Group 99679 Other supporting transport services 155 996791 Goods transport agency services for road transport 156 157 996793 Other goods transport services 158 996799 159 Heading 9968 160 Group 99681 161 996811 162 996812 996792 Goods transport agency services for other modes of transport Other supporting transport services nowhere else classified Postal and courier services Postal and courier services Postal services including post office counter services, mail box rental services Courier services 163 996813 Local delivery services 18 164 996819 165 Heading 9969 166 Group 99691 167 996911 168 996912 169 996913 Gas distribution services 170 Group 99692 171 996921 172 996922 173 996929 174 Section 7 175 Heading 9971 176 Group 99711 177 997111 178 997112 179 997113 180 997114 Other Delivery Services nowhere else classified Electricity, gas, water and other distribution services Electricity and gas distribution....
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....change services |- 209 997158 210 997159 211 Group 99716 Financial transactions processing and clearing house services Other services auxiliary to financial services Services auxiliary to insurance and pensions 212 997161 213 997162 Services auxiliary to insurance and pensions Insurance claims adjustment services 214 997163 Actuarial services 215 997164 216 997169 217 Group 99717 218 997171 219 997172 220 Heading 9972 221 Group 99721 222 997211 223 224 225 226 997215 227 Group 99722 228 229 230 231 997221 997222 997223 997224 232 Heading 9973 233 Group 99731 234 997311 997212 997213 Pension fund management services Other services auxiliary to insurance and pensions Services of holding financial assets Services of holding equity of subsidiary companies Services of holding securities and other assets of trusts and funds and similar financial entities Real estate services 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 997214 Trade s....
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....roperty and similar products Licensing services for the right to use computer software and databases Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like Licensing services for the right to reproduce original art works 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 Business and Production Services Research and development services Research and experimental development services in natural....
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....receivership services Other professional, 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 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 Project site master planning services 313 998328 314 Group 99833 Landscape architectural services and advisory services Engineering services 315 998331 ....
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....ography 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 Translation and interpretation services Trademarks and franchises Sponsorship services and brand promotion services Other professional, technical and business services nowhere else classified Telecommunications, broadcasting and information supply services Telephony and other telecommunications services 367 998411 Carrier services 368 998412 Fixed telephony services 369 998413 Mobile telecommunications services 370 998414 Private network services 371 998415 Data transmission services 23 372 998419 373 Group 99842 374 998421 Internet ....
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.... 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 418 998528 419 998529 420 Group 99853 Polygraph services Fingerprinting services Other security services nowhere else classified Cleaning services 24 421 998531 422 998532 423 998533 424 998534 425 998535 426 998536 427 998537 428 998538 429 998539 430 Group 99854 Disinfecting and exterminating services Window cleaning services General cleaning services Specialised cleaning services for reservoirs and tanks Sterilisation of objects or premises (operating rooms) Furnace and chimney cleaning services Exterior cleaning of buildings of all types Cleaning of transportation equipment Other cleaning services nowhere else classified Packaging services 431 998540 Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 435 Group 99855 436 998551 437 998552 438 998553 439 998554 440 998555 Other packaging services nowhere else classified Travel arrangement, tour operator and related services Reservation services for transportation Reservation services for accommodat....
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....3 491 998731 492 998732 493 998733 494 998734 495 998735 496 998736 497 998739 498 Heading 9988 998634 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 office and accounting machinery Maintenance and repair services of computers and peripheral equipment Maintenance and repair services of transport machinery and equipment Maintenance and repair services of electrical household appliances Maintenance and repair services of telecommunication equipments and apparatus Maintenance and repair services of commercial and industrial machinery Maintenance and repair services of elevators and escalators Maintenance and repair services of other machinery and equipments Repair services of other goods Repair services of footwear and leather goods 998722 Repair services of watches, clocks and jewellery 998723 Repair services of garments and....
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.... manufacturing service Rubber and plastic product manufacturing services Plastic product manufacturing services Other non-metallic mineral product manufacturing services Basic metal manufacturing services Basic metal manufacturing services Fabricated metal product, machinery and equipment manufacturing services Structural metal product, tank, reservoir and steam generator manufacturing services Weapon and ammunition manufacturing services Other fabricated metal product manufacturing and metal treatment services Computer, electronic and optical product manufacturing services Electrical equipment manufacturing services General-purpose machinery manufacturing services nowhere else classified Special-purpose machinery manufacturing services 534 Group 99888 535 998881 536 998882 537 Group 99889 Transport equipment manufacturing services Motor vehicle and trailer manufacturing services Other transport equipment manufacturing services Other manufacturing services 538 998891 Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing s....
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.... 571 999125 Civil defence services 572 999126 Police and fire protection services 573 999127 574 999128 575 999129 576 Group 99913 577 999131 578 999132 579 999133 580 999134 Public administrative services related to law courts Administrative services related to the detention or rehabilitation of criminals Public administrative services related to other public order and safety affairs nowhere else classified Administrative services related to compulsory social security schemes Administrative services related to sickness, maternity or temporary disablement benefit schemes Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees Administrative services related to unemployment compensation benefit schemes Administrative services related to family and child allowance programmes 28 581 Heading 9992 582 Group 99921 583 999210 584 Group 99922 585 999220 Education services Pre-primary education services. Pre-primary education services Primary education services Primary education services 586 Group 99923 Secondary Education Services 5....
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.... disabled nowhere else classified Other social services without accommodation Child day-care services 24 29 626 999352 627 999353 628 999359 629 Heading 9994 630 Group 99941 631 999411 632 999412 633 Group 99942 634 999421 635 999422 Guidance and counseling services nowhere else classified related to children Welfare services without accommodation Other social services without accommodation nowhere else classified Sewage and waste collection, treatment and disposal and other environmental protection services Sewerage, sewage treatment and septic tank cleaning services Sewerage and sewage treatment services Septic tank emptying and cleaning services Waste collection services Collection services of hazardous waste Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 638 Group 99943 General waste collection services, other nowhere else classified Waste treatment and disposal services 639 999431 640 999432 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 6....
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....ainment services nowhere else classified Services of performing and other artists Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like Services of authors, composers, sculptors and other artists, except performing artists Original works of authors, composers and other artists except performing artists, painters and sculptors Museum and preservation services 682 999632 683 999633 684 Group 99964 685 999641 686 999642 Museum and preservation services of historical sites and buildings Botanical, zoological and nature reserve services 687 Group 99965 688 999651 689 999652 Sports and recreational sports services Sports and recreational sports event promotion and organisation services Sports and recreational sports facility operation services 690 999659 691 Group 99966 Other sports and recreational sports services nowhere else classified Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 695 696 697 999691 999692 999693 698 999694 Lottery....