TaxTMI 
TaxTMI 
Scheme of Classification of Services.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ment of Madhya Pradesh Commercial Taxes Department Mantralaya, Vallabh Bhavan, Bhopal No. EA3-32/2017/1/8 (41) Notification 29' Bhopal, dated 5th June, 2017 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- SI No. Chapter, Section or Heading (1) (2) 1 Chapter 99 2 Section 5 3 Table Rate Description of Service (per cent.) Condition (3) (4) (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and rupees and above but less than two 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. (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods. being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 9 6 6 2 (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ccommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 9 Provided that Heading 9964 (Passenger transport services) (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988): (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 that Explanation no. (iv)] Provided credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 6 9 (i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. Provided Heading 9967 (Supporting services in transport) (ii) Rental services 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 ca....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s; (b) "scheduled air transport service" means an air transport service undertaken between the same fwo or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, 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 2.5 the service has not been taken [Please refer to Explanation (iv)] по. that Provided credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation (iv)] no. 7 16 17 Heading 9972 Heading 9973 (Leasing or rental services, with or without operator) 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,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....usiness and Production Services Same rate of central tax as applicable on supply of like goods involving transfer of title in goods 18 19 Heading 9981 Research and development services. 9 20 Heading 9982 Legal and accounting services. 9 21 Heading 9983 (i) Selling of space for advertisement in print 2.5 (Other professional, technical and media. (ii) Other professional, technical and business services other than (i) above. 9 business services) 22 Heading 9984 23 Heading 9985 (Support services) Telecommunications, broadcasting and 9 tours information supply services. (i) Supply of tour operators services. Explanation. "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service has not....
X X X X Extracts X X X X
X X X X Extracts X X X X
....w material or other similar products or agricultural produce. (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 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling 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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eading 9997 Other services (washing, cleaning and dyeing 9 12 services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). Domestic services. 36 37 Heading 9998 Heading 9999 9 Services provided by extraterritorial organisations and bodies. 9 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re, 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. 1 (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 the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. By order and in the name of Governor of Madhya Pradesh (SID. Richharia) Deputy Secretary Govt. of Madhya Pradesh Commercial Taxes Department 14 Annexure: Scheme of Classification of Services Chapter, Service Section, S.No. Code Heading or (Tariff) Group (1) (2) (3) (4) 1 Chapter 99 All Services 2 Section 5 3 Heading 9954 4 Group 99541 5 995411 6 995412 7 995413 8 10 11 995419 12 Group 99542 13 995421 14 995422 15 Service Description 995414 995415 995416 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ove Site preparation services Demolition services 16 17 995425 18 995426 19 20 20 21 22 23 Group 99543 24 995432 25 995433 26 27 28 995434 995435 995439 29 Group 99544 30 995441 31 995442 32 33 995443 995444 34 995449 35 Group 99545 36 995451 37 995452 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 Assembly and erection of prefabricated constructions Installation, assembly and erection services of prefabricated buildings Installation, assembly and erection services of other prefabricated structures and constructions Installation services of all types of street furniture (such as bus shelters, benches, telephon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 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, event....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ansport services of passengers by Ferries, Cruise Ships and the like Domestic/ international scheduled air transport services of passengers Domestic/ international non-scheduled air transport services of passengers Space transport 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... nowhere else classified Supporting services for water transport (coastal, transoceanic and inland waterways) Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like Pilotage and berthing services Vessel salvage and refloating services Other supporting services for water transport nowhere else classified Supporting services for air or space transport Airport operation services (excluding cargo handling) Air traffic control services Other supporting services for air transport Supporting services for space transport 154 Group 99679 Other supporting transport services 155 996791 Goods transport agency services for road transport 156 996792 157 996793 158 996799 159 Heading 9968 160 Group 99681 161 996811 162 996812 Goods transport agency services for other modes of transport Other goods transport services Other supporting transport services nowhere else classified Postal and courier services Postal and courier services Postal services including post office counter services, mail b....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... services (excluding reinsurance services) Reinsurance services Accident and health reinsurance services Marine, aviation and other transport reinsurance services 997145 Freight reinsurance services 997146 Other property reinsurance services Other non-life reinsurance services Services auxiliary to financial services (other than to insurance and pensions) Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services Brokerage and related securities and commodities services including commodity exchange services Portfolio management services except pension funds Trust and custody services Services related to the administration of financial markets 997156 Financial consultancy services Foreign exchange services Financial transactions processing and clearing house services Other services auxiliary to financial services Services auxiliary to insurance and pensions 212 997161 213 214 Services auxiliary to insurance and pensions 997162 Insurance claims adjustment services 997163 Actuarial services 215 997164 Pension fund management ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ning telecommunications equipment with or without operator Leasing or rental services concerning other machinery and equipments with or without operator Leasing or rental services concerning other goods Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) Leasing or rental services concerning video tapes and disks (home entertainment equipment) Leasing or rental services concerning furniture and other household appliances Leasing or rental services concerning pleasure and leisure equipment Leasing or rental services concerning household linen Leasing or rental services concerning textiles, clothing and footwear Leasing or rental services concerning do-it-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 tel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervices 290 998224 291 Group 99823 292 998231 998213 998214 Research and development originals in other fields nowhere else classified Legal and accounting services Legal services Legal advisory and representation services concerning criminal law Legal advisory and representation services concerning other fields of law Legal documentation and certification services concerning patents, copyrights and other intellectual property rights Legal documentation and certification services concerning other documents Arbitration and conciliation services Other legal services nowhere else classified Accounting, auditing and bookkeeping services Financial auditing services Accounting and bookkeeping services Other similar services nowhere else classified Tax consultancy and preparation services Corporate tax consulting and preparation services 293 998232 294 Group 99824 295 998240 296 Heading 9983 297 Group 99831 298 998311 299 998312 300 998313 301 998314 302 998315 303 998316 304 998319 305 Group 99832 306 998321 307 998322 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... management services for construction projects Scientific and other technical services Geological and geophysical consulting services Subsurface surveying services Surface surveying and map-making services Certification of ships, aircraft, dams, and the like Certification and authentication of works of art 333 998349 334 Group 99835 Other technical and scientific services nowhere else classified Veterinary services 335 998351 336 998352 Veterinary services for pet animals Veterinary services for livestock 337 998359 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....odicals, 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 387 998442 388 998443 389 Group 99845 News agency services to newspapers and periodicals Services of independent journalists and press photographers News agency services to audiovisual media Library and archive services 390 998451 Library services 391 998452 392 998453 Operation services of public archives including digital archives Operation services of historical archives including digital archives 393 Group 99846 Broadcasting, programming and services programme distribution 394 998461 Radio broadcast originals 395 998462 Television broadcast originals 396 998463 Radio channel programmes 397 998464 Television channel programmes 398 998465 399 998466 400 Heading 9985 401 Group 99851 402 998511 403 998512 404 998513 405 998514 406 998515 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....98599 454 Heading 9986 455 Group 99861 456 998611 Reservation services for transportation Reservation services for accommodation, cruises and package tours Reservation services for convention centres, congress centres and exhibition halls Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services Tour operator services Tourist guide services Tourism promotion and visitor information services Other travel arrangement and related services nowhere else classified Other support services Credit reporting and rating services Collection agency services Telephone-based support services Combined office administrative services Specialised office support services such as duplicating services, mailing services, document preparation and the like Events, exhibitions, conventions and trade shows organisation and assistance services Landscape care and maintenance services Other support services nowhere else classified Support services to agriculture, hunting, forestry, fishing, mining and utilities Support services to agriculture, hunting, fore....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 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 Repair services of watches, clocks and jewellery Repair services of garments and household textiles Repair services of furniture Maintenance and repair services of musical instruments Repair services for photographic equipment and cameras Maintenance and repair services of other goods nowhere else classified Installation services (other than construction) Installation services of fabricated metal products, except machinery and equipment Installation services of industrial, manufacturing and service industry machinery and equipment Installation services of office and accounting machinery and computers Installation services of radio, television and communications equipment and apparatus Installation services of professional medical machinery and equipment, and precision and optical instruments Installation services of electrical machinery and apparatus nowhere else classified Installat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....here else classified Special-purpose machinery manufacturing services Transport equipment manufacturing services Motor vehicle and trailer manufacturing services Other transport equipment manufacturing services Other manufacturing services Furniture manufacturing services 539 998892 Jewellery manufacturing services 540 998893 Imitation jewellery manufacturing services 541 542 998895 Sports goods manufacturing services 543 998896 Game and toy manufacturing services 544 998897 545 998898 546 Heading 9989 Other 547 Group 99891 548 998911 549 998912 550 Group 99892 551 998920 552 Group 99893 553 998931 554 555 998932 998933 556 Group 99894 557 998941 558 998942 998894 Musical instrument manufacturing services Medical and dental instrument and supply manufacturing services Other manufacturing services nowhere else classified manufacturing services; publishing, printing and reproduction services; materials recovery services Publishing, printing and reproduction services Publishing, on a fee or contract basis Printing....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 Education services Pre-primary education services Pre-primary education services 579 999133 580 999134 581 Heading 9992 582 Group 99921 583 999210 584 Group 99922 Primary education services 585 999220 Primary education services 586 Group 99923 Secondary Education Services 587 999231 Secondary education services, general 588 999232 589 Group 99924 Secondary education services, technical and vocational Higher education services 590 999241 Higher education services, general 591 592 593 594 Group 99925 595 999259 999242 Higher education services, technical 999243 Higher education services, vocational 999249 Other higher education servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing 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 Waste collection services Collection services of hazardous waste 630 Group 99941 631 999411 632 999412 Septic tank emptying and cleaning services 633 Group 99942 634 999421 635 999422 636 999423 General waste collection 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 Collection services of non-hazardous recyclable materials 640 999432 Hazardous waste treatment and disposal services 641 999433 642 Group 99944 643 999441 644 999442 645 999443 646 999449 647 Group 99945 648 999451 649 999459 650 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rts event production and presentation services Performing arts facility operation services Other performing arts and live entertainment 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 683 999633 684 Group 99964 685 999641 686 999642 687 Group 99965 688 689 690 999651 999652 999659 691 Group 99966 692 999661 693 999662 694 Group 99969 695 696 697 698 999691 999692 999693 999694 699 999699 700 Heading 9997 701 Group 99971 702 999711 703 999712 704 999713 705 999714 706 999715 707 999719 708 Group 99972 709 999721 Original works of authors, composers and other artists except performing artists, painters and sculptors Museum and preservation services Museum and preservation services of historical sites and buildings Botanical, zoolo....