TaxTMI 
TaxTMI 
Notifies that the state tax, on the intra-State supply of services
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....9 All Services 2. Section 5 Construction Services 3. Heading 9954 (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) 9 - (ii) composite supply of works contract as defined in clause 119 of section 2 of Goa 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 purchase of goods but includes: - Services of commission agents, commodity brokers, and auctioneers and....
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....ntral 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, by way of or as part of any service or in any other manner whatsoever, of goods, including but not l....
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....) 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. 9 - 9. Heading 9965 (Goods transport services) (i) Transport of goods by rail [other than services specified at item No. (iv)]. 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying state tax or integrated tax on the supply of the service (ii) Transport of goods i....
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...."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 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). 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) 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 state tax as on supply of Like goods involving transfer of title in good - (iii) Any transfer of right in goods or of undivided share in goods without the transfer of....
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....cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Goa 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 recognizable systematic series, each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of state tax as applicable on supply of like goods Involving transfer of title in goods ....
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....roduce 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 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 - (ii) Support services to mining, electricity, gas and water distribution 9 - 25. Heading 9987 Maintenance, repair and installation (except construction) services. 9 - 26. Heading 9988 (Manufactur....
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....ssion 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, cleaning and dyeing services; beauty and physical wellbeing services; and other miscellaneous services including services nowhere else classified). 9 - 36. Heading 9998 Domestic services. 9 - 37. Heading 9999 Services provided by extraterritorial organisations and bodies. 9 - 2. In case ....
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....section 17 of the Goa Goods and Services Tax Act, 2017 and the rules made thereunder. (v) "information technology software‖ means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training. (vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating....
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..../overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works 16 995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works 17 995425 General construction services of mines and industrial plants 18 995426 General Construction services of Power Plants and its related infrastructure 19 995427 General construction services of outdoor sport and recreation facilities 20 995428 General construction services of other civil engineering works nowhere else classified 21 995429 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 22 Group 99543 Site preparation services 23 995431 Demolition services 24 995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, diggi....
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....lator installation services 52 995468 Other installation services nowhere else classified 53 995469 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above 54 Group 99547 Building completion and finishing services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 Other floor laying, wall covering and wall papering services 60 995476 Joinery and carpentry services 61 995477 Fencing and railing services 62 995478 Other building completion and finishing services nowhere else classified 63 995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above 64 Section 6 Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 65 Heading 9961 Servic....
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....es of passengers 91 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 996412 Taxi services including radio taxi and other similar services 93 996413 Non-scheduled local bus and coach charter services 94 996414 Other land transportation services of passengers 95 996415 Local water transport services of passengers by ferries, cruises and the like 96 996416 Sightseeing transportation services by rail, land, water and air 97 996419 Other local transportation services of passengers nowhere else classified 98 Group 99642 Long-distance transport services of passengers 99 996421 Long-distance transport services of passengers through rail network by railways, metro and the like 100 996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like 101 996423 Taxi services including radio tax....
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....reight vessels and the like with or without operator 123 996603 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator 124 996609 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 996711 Container handling services 128 996712 Customs house agent services 129 996713 Clearing and forwarding services 130 996719 Other cargo and baggage handling services 131 Group 99672 Storage and warehousing services 132 996721 Refrigerated storage services 133 996722 Bulk liquid or gas storage services 134 996729 Other storage and warehousing services 135 Group 99673 Supporting services for railway transport 136 996731 Railway pushing or towing services 137 996739 Other supporting services for railway transport nowhere else cla....
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.... 167 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services 170 Group 99692 Water distribution and other services 171 996921 Water distribution services 172 996922 Services involving distribution of steam, hot water and air conditioning supply and the like 173 996929 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 services (except investment banking, insurance services and pension services) 177 997111 Central banking services 178 997112 Deposit services 179 997113 Credit-granting services including stand-by commitment, guarantees and securities 180 997114 Financial leasing services 181 997119 Other financial services (except investment banking, insurance services and pension services) 182 ....
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....pensions 213 997162 Insurance claims adjustment services 214 997163 Actuarial services 215 997164 Pension fund management services 216 997169 Other services auxiliary to insurance and pensions 217 Group 99717 Services of holding financial assets 218 997171 Services of holding equity of subsidiary companies 219 997172 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 owned or leased property 222 997211 Rental or leasing services involving own or leased residential property 223 997212 Rental or leasing services involving own or leased non-residential property 224 997213 Trade services of buildings 225 997214 Trade services of time-share properties 226 997215 Trade services of vacant and sub-divided land 227 Group 99722 Real estate services on a fee or commission basis or o....
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....o-it-yourself machinery and equipment 249 997329 Leasing or rental services concerning other goods 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 997331 Licensing services for the right to use computer software and databases 252 997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like 253 997333 Licensing services for the right to reproduce original art works 254 997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals 255 997335 Licensing services for the right to use research and development products 256 997336 Licensing services for the right to use trademarks and franchises 257 997337 Licensing services for the right to use minerals including its exploration and evaluation 258 997338 Licensing services for right to use other natural resources including telecommunication spectrum 259 997339 ....
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....on services 285 998216 Other legal services nowhere else classified 286 Group 99822 Accounting, auditing and bookkeeping services 287 998221 Financial auditing services 288 998222 Accounting and bookkeeping services 289 998223 Payroll services 290 998224 Other similar services nowhere else classified 291 Group 99823 Tax consultancy and preparation services 292 998231 Corporate tax consulting and preparation services 293 998232 Individual tax preparation and planning services 294 Group 99824 Insolvency and receivership services 295 998240 Insolvency and receivership services 296 Heading 9983 Other professional, technical and business services 297 Group 99831 Management consulting and management services; information technology services 298 998311 Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management 299 998312 Bus....
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....rface surveying and map-making services 329 998345 Weather forecasting and meteorological services 330 998346 Technical testing and analysis services 331 998347 Certification of ships, aircraft, dams, and the like 332 998348 Certification and authentication of works of art 333 998349 Other technical and scientific services nowhere else classified 334 Group 99835 Veterinary services 335 998351 Veterinary services for pet animals 336 998352 Veterinary services for livestock 337 998359 Other veterinary services nowhere else classified 338 Group 99836 Advertising services and provision of advertising space or time 339 998361 Advertising Services 340 998362 Purchase or sale of advertising space or time, on commission 341 998363 Sale of advertising space in print media (except on commission) 342 998364 Sale of television and radio advertising time 343 998365 Sale of internet advertising space 344  ....
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.... 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified 379 Group 99843 On-line content services 380 998431 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 384 998439 Other on-line contents nowhere else classified 385 Group 99844 News agency services 386 998441 News agency services to newspapers and periodicals 387 998442 Services of independent journalists and press photographers 388 998443 News agency services to audiovisual media 389 Group 99845 Library and archive services 390 998451 Library services 391 998452 Operati....
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....nd chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 Cleaning of transportation equipment 429 998539 Other cleaning services nowhere else classified 430 Group 99854 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 Other packaging services nowhere else classified 435 Group 99855 Travel arrangement, tour operator and related services 436 998551 Reservation services for transportation 437 998552 Reservation services for accommodation, cruises and package tours 438 998553 Reservation services for convention centres, congress centres and exhibition halls 439 998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services 440 998555 Tour operator services 441 998556 Tourist guide s....
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....roup 99871 Maintenance and repair services of fabricated metal products, machinery and equipment 472 998711 Maintenance and repair services of fabricated metal products, except machinery and equipment 473 998712 Maintenance and repair services of office and accounting machinery 474 998713 Maintenance and repair services of computers and peripheral equipment 475 998714 Maintenance and repair services of transport machinery and equipment 476 998715 Maintenance and repair services of electrical household appliances 477 998716 Maintenance and repair services of telecommunication equipments and apparatus 478 998717 Maintenance and repair services of commercial and industrial machinery 479 998718 Maintenance and repair services of elevators and escalators 480 998719 Maintenance and repair services of other machinery and equipments 481 Group 99872 Repair services of other goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair ....
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....ng apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product manufacturing services 515 998832 Paper and paper product manufacturing services 516 Group 99884 Petroleum, chemical and pharmaceutical product manufacturing services 517 998841 Coke and refined petroleum product manufacturing services 518 998842 Chemical product manufacturing services 519 998843 Pharmaceutical product manufacturing services 520 Group 99885 Rubber, plastic and other non-metallic mineral product manufacturing service 521 998851 Rubber and plastic product manufacturing services 522 998852 Plastic product manufacturing services 523 998853 Other non-metallic mineral product manufacturing services 524 Group 99886 Basic metal manufacturing services 525 998860 Basic metal manufacturing services 526 Group 99887 Fa....
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....4 998932 Non-ferrous metal casting services 555 998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 556 Group 99894 Materials recovery (recycling) services, on a fee or contract basis 557 998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558 998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 559 Section 9 Community, social and personal services and other miscellaneous services 560 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services 561 Group 99911 Administrative services of the government 562 999111 Overall Government public services 563 999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 564 999113 Public administrative services related to the more efficient operation of business 565 ....
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.... 999249 Other higher education services 594 Group 99925 Specialised education services 595 999259 Specialised education services 596 Group 99929 Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 601 999295 services involving conduct of examination for admission to educational institutions 602 999299 Other educational support services 603 Heading 9993 Human health and social care services 604 Group 99931 Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 Childbirth and related services 608 999314 Nursing and physiotherapeutic services 609 999315 Ambulance services 610 999316 M....
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....llection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous waste treatment and disposal services 642 Group 99944 Remediation services 643 999441 Site remediation and clean-up services 644 999442 Containment, control and monitoring services and other site remediation services 645 999443 Building remediation services 646 999449 Other remediation services nowhere else classified 647 Group 99945 Sanitation and similar services 648 999451 Sweeping and snow removal services 649 999459 Other sanitation services nowhere else classified 650 Group 99949 Others 651 999490 Other environmental protection services nowhere else classified 652 Heading 9995 ....
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....ans, singers, dancers, television personalities, independent models and the like 682 999632 Services of authors, composers, sculptors and other artists, except performing artists 683 999633 Original works of authors, composers and other artists except performing artists, painters and sculptors 684 Group 99964 Museum and preservation services 685 999641 Museum and preservation services of historical sites and buildings 686 999642 Botanical, zoological and nature reserve services 687 Group 99965 Sports and recreational sports services 688 999651 Sports and recreational sports event promotion and organisation Services 689 999652 Sports and recreational sports facility operation services 690 999659 Other sports and recreational sports services nowhere else classified 691 Group 99966 Services of athletes and related support services 692 999661 Services of athletes 693 999662 Support services related to sports and recreation 694 Group 99969 Othe....