TaxTMI 
TaxTMI 
Notification regarding the rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017
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.... in column (5) of the said Table:- Table SI 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 ....
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....oods, being food or any other article for 2 9 9 6 track 9 6 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. (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 ....
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....wo-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 2.5 2.5 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 Provided that credit of input 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 pa....
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....es of transport vehicles with or without operators, other than (i) above. (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. been taken [Please refer to Explanation no. (iv)] 9 Provided that credit of input tax charged on goods 2.5 (ii) Supporting services in transport other than (i) above. 9 12 Heading 9968 Postal and courier services. 9 13 Heading 9969 Electricity, gas, water and other distribution 9 services. 14 Section 7 15 Heading 9971 (Financial and related services) Financial and related services; real estate 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 w....
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....16 Heading 9972 17 Heading 9973 (Leasing or rental services, with or without operator) transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. (v) Financial and related services other than (i), (ii), (iii), and (iv) above. Real estate services. (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. (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)] (iii) 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. (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. (v) Leasing of aircrafts by an operator for operating schedul....
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....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. 9 2.5 1. 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)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation 24 Heading 9986 (ii) Support services other than (i) above (i) Support services to agriculture, forestry, fishing, animal husbandry. to Explanation. "Support services agriculture, forestry, fishing, animal husbandry" mean (i) Services relating 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 by way of (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of ....
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....lling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). Explanation. "man made fibres†means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as 11 9 9 2.5 cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 27 Heading 9989 Other manufacturing services; publishing, 28 Section 9 29 29 printing and reproduction services; materials recove....
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....l be deemed to be one third of the total amount charged for such supply. Explanation. For the purposes of paragraph 2, "total amount" means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be. 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 Customs Tariff Act, 1975 (Central Act No. 51 of 1975), the Section and Chapter Notes and....
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....ading 9954 4 Group 99541 5 995411 6 995412 7 8 9 995413 995414 995415 995416 995423 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 industrial buildings Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings Construction services of other buildings nowhere else cl....
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....ction 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 36 995451 Pile driving and foundation services 37 995452 38 995453 39 Building framing and roof framing services Roofing and waterproofing services 995454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 43 995458 44 995459 45 Group 99546 46 995461 47 995462 48 995463 49 995464 50 995465 51 995466 52 995468 Scaffolding services Other special trade construction services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Installation services Electrical installation services including Electrica....
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....es 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 beverages serving services Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery 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 16 89 Heading 9964 90 Group 99641 91 9 98 99 22222222 92 996412 93 996413 94 996414 95 996415 96 996416 97 99....
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....sport 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 without operators Rental services of transport vehicles with or without operators 17 Sain 110 996512 111 996513 112 996519 113 Group 99652 114 996521 115 996522 116 Group 99653 117 996531 118 996532 119 Heading 9966 120 Group 99660 121 996601 122 123 996603 124 996609 125 Heading 9967 126 Group 99671 127 996711 996602 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 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with o....
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....es 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 services Electricity transmission services 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 Financial and rel....
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....cial 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 services of time-share properties ....
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....-yourself machinery and equipment Leasing or rental services concerning other goods Licensing services for the right to use intellectual property 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 ....
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....rbitration and conciliation services Other legal services nowhere else classified Accounting, auditing and bookkeeping services Financial auditing services Accounting and bookkeeping services Payroll services Other similar services nowhere else classified Tax consultancy and preparation services Corporate tax consulting and preparation services Individual tax preparation and planning services Insolvency and receivership services Insolvency and 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 ....
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....als 359 998393 360 998394 Original compilations of facts or information 361 998395 362 998396 363 998397 364 998399 365 Heading 9984 366 Group 99841 Veterinary services for pet animals Veterinary services for livestock Other veterinary services nowhere else classified Advertising services and provision of advertising space or time Advertising Services Purchase or sale of advertising space or time, on commission Sale of advertising space in print media (except on commission) Sale of television and radio advertising time Sale of internet advertising space Sale of other advertising space or time (except on commission) Market research and public opinion polling services Market research services Public opinion polling services Photography and videography and their processing services Portrait photography services Advertising and related photography services Event photography and event videography services Specialty photography services Restoration and retouching services of photography Photographic and videographic processing services Other photography and videography and th....
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.... 395 998462 Television broadcast originals 396 998463 Radio channel programmes 397 998464 Television channel programmes 398 998465 Broadcasting services 399 998466 400 Heading 9985 401 Group 99851 402 998511 403 998512 404 998513 Contract staffing services 405 998514 Home programme distribution services Support services Employment services including personnel search, referral service and labour supply service Executive or retained personnel search services Permanent placement services, other than executive search services Temporary staffing services 406 998515 Long-term staffing (pay rolling) services 407 998516 Temporary staffing-to-permanent placement services 408 998517 409 998519 410 Group 99852 411 998521 Co-employment staffing services Other employment and labour supply services nowhere else classified Investigation and security services Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard ser....
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.... conventions and trade shows organisation and assistance services Landscape care and maintenance services Other support services nowhere else classified Support services to agriculture, hunting, forestry, fishing, mining and utilities Support services to agriculture, hunting, forestry and fishing 456 998611 Support services to crop production 457 998612 Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forestry and logging 460 998615 461 998619 462 Group 99862 463 998621 464 998622 465 Group 99863 466 998631 467 468 Support services to fishing Other support services to agriculture, hunting, forestry and fishing Support services to mining Support services to oil and gas extraction Support services to other mining nowhere else classified Support services to electricity, gas and water distribution Support services to electricity transmission and distribution 998632 Support services to gas distribution 998633 Support services to water distribution 25 469 470 Heading 9987 471 Group 99871 472 ....
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....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 499 Group 99881 500 998811 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables processing services 503 998814 504 998815 505 998816 Vegetable and animal oil and fat manufacturing services Dairy product manufacturing services Other food product manufacturing services 26 506 998817 Prepared animal feeds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 510 998821 511 998822 Textile, wearing apparel and leather manufacturing services Textile manufacturing services Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product ....
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....ion 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 27 550 Group 99892 551 998920 552 Group 99893 553 998931 554 555 998932 998933 556 Group 99894 557 998941 558 998942 559 Section 9 560 Heading 9991 561 Group 99911 562 999111 563 999112 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 forming and powder metallurgy services Materials recovery (recycling) services, on a fee or contract basis Metal waste and scrap recovery (recycling) services, on a fee or contract basis Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis Community, social and personal services and other....
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.... education services, technical and vocational Higher education services 590 999241 Higher education services, general 591 999242 Higher education services, technical 592 999243 Higher education services, vocational 593 999249 Other higher education services 594 Group 99925 595 999259 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 Specialised education services Specialised education services Other education and training services and educational support services Cultural education services Commercial training and coaching services Other education and training services nowhere else classified services involving conduct of examination for admission to educational institutions Other educational support services Human health and social care services Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 608 999314 609 999315 610 999316 611 999317....
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.... 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 652 Heading 9995 653 || Group 99951 654 999511 655 999512 656 Group 99952 657 999520 Services furnished by trade unions 658 Group 99959 659 999591 660 999592 661 662 999594 663 999595 664 999596 665 999597 666 999598 Home owners associations 667 999599 668 Heading 9996 669 Group 99961 670 999611 671 999612 672 999613 Waste preparation, consolidation and storage services Hazardous waste treatment and disposal services Non-hazardous 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 s....
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....65 688 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 services 699 999699 700 Heading 9997 701 Group 99971 702 999711 703 999712 Other amusement and recreational services Amusement park and similar attraction services Gambling and betting services including similar online services Coin-operated amusement machine services Other recreation and amusement services nowhere else classified Other services Washing, cleaning and dyeing services Coin-operated laundry services Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 99971....