TaxTMI 
TaxTMI 
Rate of tax for services under section 9(1) of the Jharkhand Goods and Services Tax Act, 2017
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....ion of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Constructio n 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) 9 - (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 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 purc....
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.... 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 - (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 - (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. 9 - (vii) Supply,....
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....vices used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 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)] (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. 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)] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 - (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. ....
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....as, water and other distribution services. 9 - 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) (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 persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical installments 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). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Tran....
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....ng transfer of title in goods - (iv) 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 - (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 operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Pro....
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....protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of preconditioning, 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....
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.... 9 - 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 - 33 Heading 9995 Services of membership organisations. 9 - 34 Heading 9996 (Recreationa l, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. 9 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 9 - (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 - (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 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, clean....
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....y in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. (v) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processin....
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.... 9954 21 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 9954 22 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 9954 23 General construction services of longdistance underground/ overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 9954 24 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 9954 25 General construction services of mines and industrial plants 18 9954 26 General Construction services of Power Plants and its related infrastructure 19 9954 27 General construction services of outdoor sport and recreation facilities 20 9954 28 General construction services of other civil engineering works nowhere else classified 21 9954 29 Services involving repair, alterations, additions, replacements, renovation, maintenanc....
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....ion services, burglar alarm system installation services 47 9954 62 Water plumbing and drain laying services 48 9954 63 Heating, ventilation and air conditioning equipment installation services 49 9954 64 Gas fitting installation services 50 9954 65 Insulation services 51 9954 66 Lift and escalator installation services 52 9954 68 Other installation services nowhere else classified 53 9954 69 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above 54 Group 99547 Building completion and finishing services 55 9954 71 Glazing services 56 9954 72 Plastering services 57 9954 73 Painting services 58 9954 74 Floor and wall tiling services 59 9954 75 Other floor laying, wall covering and wall papering services 60 9954 76 Joinery and carpentry services 61 9954 77 Fencing and railing services 62 9954 78 Other building completion and finis....
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....oholic beverages to airlines and other transportation operators 87 9963 37 Other contract food services 88 9963 39 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified 89 Heading 9964 Passenger transport services 90 Group 99641 Local transport and sightseeing transportation services of passengers 91 9964 11 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 9964 12 Taxi services including radio taxi and other similar services 93 9964 13 Non-scheduled local bus and coach charter services 94 9964 14 Other land transportation services of passengers 95 9964 15 Local water transport services of passengers by ferries, cruises and the like 96 9964 16 Sightseeing transportation services by rail, land, water and air 97 9964 19 Other local transportation services of passengers nowhere else classified 98 Group 99642 ....
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....9 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 9966 01 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 9966 02 Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator 123 9966 03 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator 124 9966 09 Rental services of other transport vehicles nowhere else classified with or without operator 125 Heading 9967 Supporting services in transport 126 Group 99671 Cargo handling services 127 9967 11 Container handling services 128 9967 12 Customs house agent services 129 9967 13 Clearing and forwarding services 130 9967 19 Other cargo and baggage handling services 131 Group 99672 Storage and ware....
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....services 161 9968 11 Postal services including post office counter services, mail box rental services 162 9968 12 Courier services 163 9968 13 Local delivery services 164 9968 19 Other Delivery Services nowhere else classified 165 Heading 9969 Electricity, gas, water and other distribution services 166 Group 99691 Electricity and gas distribution services 167 9969 11 Electricity transmission services 168 9969 12 Electricity distribution services 169 9969 13 Gas distribution services 170 Group 99692 Water distribution and other services 171 9969 21 Water distribution services 172 9969 22 Services involving distribution of steam, hot water and air conditioning supply and the like 173 9969 29 Other similar services 174 Section 7 Financial and related services; real estate services; and rental and leasing services 175 Heading 9971 Financial and related services 176 Group 99711 Financial ....
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....nbsp; 9971 55 Services related to the administration of financial markets 207 9971 56 Financial consultancy services 208 9971 57 Foreign exchange services 209 9971 58 Financial transactions processing and clearing house services 210 9971 59 Other services auxiliary to financial services 211 Group 99716 Services auxiliary to insurance and pensions 212 9971 61 Services auxiliary to insurance and pensions 213 9971 62 Insurance claims adjustment services 214 9971 63 Actuarial services 215 9971 64 Pension fund management services 216 9971 69 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding financial assets 218 9971 71 Services of holding equity of subsidiary companies 219 9971 72 Services of holding securities and other assets of trusts and funds and similar financial entities 220 Heading 9972 Real estate services 221 Group 99721 Real estate services involving own....
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....ental services concerning video tapes and disks (home entertainment equipment ) 244 9973 23 Leasing or rental services concerning furniture and other household appliances 245 9973 24 Leasing or rental services concerning pleasure and leisure equipment 246 9973 25 Leasing or rental services concerning household linen 247 9973 26 Leasing or rental services concerning textiles, clothing and footwear 248 9973 27 Leasing or rental services concerning do-ityourself machinery and equipment 249 9973 29 Leasing or rental services concerning other goods 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 9973 31 Licensing services for the right to use computer software and databases 252 9973 32 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 9973 33 Licensing services for the right to reproduce original art works 254 9973 34 Licensing services for t....
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....services 279 Group 99821 Legal services 280 9982 11 Legal advisory and representation services concerning criminal law 281 9982 12 Legal advisory and representation services concerning other fields of law 282 9982 13 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 283 9982 14 Legal documentation and certification services concerning other documents 284 9982 15 Arbitration and conciliation services 285 9982 16 Other legal services nowhere else classified 286 Group 99822 Accounting, auditing and bookkeeping services 287 9982 21 Financial auditing services 288 9982 22 Accounting and bookkeeping services 289 9982 23 Payroll services 290 9982 24 Other similar services nowhere else classified 291 Group 99823 Tax consultancy and preparation services 292 9982 31 Corporate tax consulting and preparation services 293 9982 32 Individual tax prep....
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....ng services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects 322 9983 38 Engineering services for other projects nowhere else classified 323 9983 39 Project management services for construction projects 324 Group 99834 Scientific and other technical services 325 9983 41 Geological and geophysical consulting services 326 9983 42 Subsurface surveying services 327 9983 43 Mineral exploration and evaluation 328 9983 44 Surface surveying and map-making services 329 9983 45 Weather forecasting and meteorological services 330 9983 46 Technical testing and analysis services 331 9983 47 Certification of ships, aircraft, dams, and the like 332 9983 48 Certification and authentication of works of art 333 9983 49 Other technical and scientific services nowhere else classified 334 Group 99835 Veterinary services 335 9983 51 Veterinary services for pet animals 336 9....
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....on supply services 366 Group 99841 Telephony and other telecommunications services 367 9984 11 Carrier services 368 9984 12 Fixed telephony services 369 9984 13 Mobile telecommunications services 370 9984 14 Private network services 371 9984 15 Data transmission services 372 9984 19 Other telecommunications services including fax services, telex services nowhere else classified 373 Group 99842 Internet telecommunications services 374 9984 21 Internet backbone services 375 9984 22 Internet access services in wired and wireless mode 376 9984 23 Fax, telephony over the internet 377 9984 24 Audio conferencing and video conferencing over the internet 378 9984 29 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 9984 31 On-line text based information such as online books, newspapers, periodicals, directories and the like 381 9984 3....
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.... 9985 26 Training of guard dogs 417 9985 27 Polygraph services 418 9985 28 Fingerprinting services 419 9985 29 Other security services nowhere else classified 420 Group 99853 Cleaning services 421 9985 31 Disinfecting and exterminating services 422 9985 32 Window cleaning services 423 9985 33 General cleaning services 424 9985 34 Specialised cleaning services for reservoirs and tanks 425 9985 35 Sterilisation of objects or premises (operating rooms) 426 9985 36 Furnace and chimney cleaning services 427 9985 37 Exterior cleaning of buildings of all types 428 9985 38 Cleaning of transportation equipment 429 9985 39 Other cleaning services nowhere else classified 430 Group 99854 Packaging services 431 9985 40 Packaging services of goods for others 432 9985 41 Parcel packing and gift wrapping 433 9985 42 Coin and currency packing services 434 9985....
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.... 9986 21 Support services to oil and gas extraction 464 9986 22 Support services to other mining nowhere else classified 465 Group 99863 Support services to electricity, gas and water distribution 466 9986 31 Support services to electricity transmission and distribution 467 9986 32 Support services to gas distribution 468 9986 33 Support services to water distribution 469 9986 34 Support services to distribution services of steam, hot water and air-conditioning supply 470 Heading 9987 Maintenance, repair and installation (except construction) services 471 Group 99871 Maintenance and repair services of fabricated metal products, machinery and equipment 472 9987 11 Maintenance and repair services of fabricated metal products, except machinery and equipment 473 9987 12 Maintenance and repair services of office and accounting machinery 474 9987 13 Maintenance and repair services of computers and peripheral equipment 475 9987 14 Maintenance and repair....
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.... 9988 12 Fish processing services 502 9988 13 Fruit and vegetables processing services 503 9988 14 Vegetable and animal oil and fat manufacturing services 504 9988 15 Dairy product manufacturing services 505 9988 16 Other food product manufacturing services 506 9988 17 Prepared animal feeds manufacturing services 507 9988 18 Beverage manufacturing services 508 9988 19 Tobacco manufacturing services nowhere else classified 509 Group 99882 Textile, wearing apparel and leather manufacturing services 510 9988 21 Textile manufacturing services 511 9988 22 Wearing apparel manufacturing services 512 9988 23 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 9988 31 Wood and wood product manufacturing services 515 9988 32 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing servic....
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.... Other manufacturing services; publishing, printing and reproduction services; materials recovery services 547 Group 99891 Publishing, printing and reproduction services 548 9989 11 Publishing, on a fee or contract basis 549 9989 12 Printing and reproduction services of recorded media, on a fee or contract basis 550 Group 99892 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 551 9989 20 Moulding, pressing, stamping, extruding and similar plastic manufacturing services 552 Group 99893 Casting, forging, stamping and similar metal manufacturing services 553 9989 31 Iron and steel casting services 554 9989 32 Non-ferrous metal casting services 555 9989 33 Metal forging, pressing, stamping, roll forming and powder metallurgy services 556 Group 99894 Materials recovery (recycling) services, on a fee or contract basis 557 9989 41 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558 998....
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....wance programmes 581 Heading 9992 Education services 582 Group 99921 Pre-primary education services 583 9992 10 Pre-primary education services 584 Group 99922 Primary education services 585 9992 20 Primary education services 586 Group 99923 Secondary Education Services 587 9992 31 Secondary education services, general 588 9992 32 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 9992 41 Higher education services, general 591 9992 42 Higher education services, technical 592 9992 43 Higher education services, vocational 593 9992 49 Other higher education services 594 Group 99925 Specialised education services 595 9992 59 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 9992 91 Cultural education services 598 9992 92 Sports and....
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....nowhere else classified related to children 627 9993 53 Welfare services without accommodation 628 9993 59 Other social services without accommodation nowhere else classified 629 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services 630 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 631 9994 11 Sewerage and sewage treatment services 632 9994 12 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 9994 21 Collection services of hazardous waste 635 9994 22 Collection services of non-hazardous recyclable materials 636 9994 23 General waste collection services, residential 637 9994 24 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 9994 31 Waste preparation, consolidation and storage services 640 9994 32 Hazardous waste treatment and di....
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.... 9996 13 Audiovisual post-production services 673 9996 14 Motion picture, videotape and television programme distribution services 674 9996 15 Motion picture projection services 675 Group 99962 Performing arts and other live entertainment event presentation and promotion services 676 9996 21 Performing arts event promotion and organisation services 677 9996 22 Performing arts event production and presentation services 678 9996 23 Performing arts facility operation services 679 9996 29 Other performing arts and live entertainment services nowhere else classified 680 Group 99963 Services of performing and other artists 681 9996 31 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like 682 9996 32 Services of authors, composers, sculptors and other artists, except performing artists 683 9996 33 Original works of authors, composers and other artists except performing artists, pa....