TaxTMI 
TaxTMI 
Notify the rates for supply of services under Tripura State Goods and Services Tax Act and value of construction services and lottery.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ecified in the corresponding entry in column (5) of the said Table:- Table SI No. Chapter, section or Heading Description of Service Rate (Per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 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 Tripura State Goods and Services Tax Act, 2017. 9 - (iii) construction services other than (i) and (ii) above. 9 - 4 Section Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....an 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. 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stem (GPS) or General Packet Radio Service (GPRS). 2.5 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)] (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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....han (i) above. 9 - 12 Heading 9968 Postal and courier services. 9 - 13 Heading 9969 Electricity, gas, 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 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ified 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 goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of state 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 Tripura State 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant 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 pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 - 30 Heading 9992 Education services. 9 - 31 Heading 9993 Human health and social care services. 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 (Recreational, 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively 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 Tripura State 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. (v....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above 12 Group 99542 General construction services of civil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 995423 General construction services of long-distance underground/ 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 &nb....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ces involving repair, alterations, additions, replacements, maintenance of the constructions covered above 45 Group 99546 Installation services 46 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 995462 Water plumbing and drain laying services 48 995463 Heating, ventilation and air conditioning equipment installation services 49 995464 Gas fitting installation services 50 995465 Insulation services 51 995466 Lift and escalator 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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....333 Services provided in canteen and other similar establishments 84 996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions 85 996335 Catering services in trains, flights and the like 86 996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators 87 996337 Other contract food services 88 996339 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 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 Othe....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels 116 Group 99653 Air and space transport services of goods 117 996531 Air transport services of letters and parcels and other goods 118 996532 Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 996602 Rental services of water vessels including passenger vessels, freight 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 12....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r supporting transport services 155 996791 Goods transport agency services for road transport 156 996792 Goods transport agency services for other modes of transport 157 996793 Other goods transport services 158 996799 Other supporting transport services nowhere else classified 159 Heading 9968 Postal and courier services 160 Group 99681 Postal and courier services 161 996811 Postal services including post office counter services, mail box rental services 162 996812 Courier services 163 996813 Local delivery services 164 996819 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 996911 Electricity transmission services 168 996912 Electricity distribution services 169 996913 Gas distribution services ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....her property reinsurance services 200 997149 Other non-life reinsurance services 201 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 202 997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 203 997152 Brokerage and related securities and commodities services including commodity exchange services 204 997153 Portfolio management services except pension funds 205 997154 Trust and custody services 206 997155 Services related to the administration of financial markets 207 997156 Financial consultancy services 208 997157 Foreign exchange services 209 997158 Financial transactions processing and clearing house services 210 997159 Other services auxiliary to financial services 211 Group 99716 Services auxiliary to insurance and pensions 212 997161 Services au....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Leasing or rental services concerning office machinery and equipment (except computers) with or without operator 238 997315 Leasing or rental services concerning computers with or without operators 239 997316 Leasing or rental services concerning telecommunications equipment with or without operator 240 997319 Leasing or rental services concerning other machinery and equipments with or without operator 241 Group 99732 Leasing or rental services concerning other goods 242 997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 243 997322 Leasing or rental services concerning video tapes and disks (home entertainment equipment ) 244 997323 Leasing or rental services concerning furniture and other household appliances 245 997324 Leasing or rental services concerning pleasure and leisure equipment 246 997325 Leasing or rental ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 998121 Research and experimental development services in social sciences 269 998122 Research and experimental development services in humanities 270 Group 99813 Interdisciplinary research services 271 998130 Interdisciplinary research and experimental development services 272 Group 99814 Research and development originals 273 998141 Research and development originals in pharmaceuticals 274 998142 Research and development originals in agriculture 275 998143 Research and development originals in biotechnology 276 998144 Research and development originals in computer related sciences 277 998145 Research and development originals in other fields nowhere else classified 278 Heading 9982 Legal and accounting services 279 Group 99821 Legal services 280 998211 Legal advisory and representation services concerning criminal law 281 998212 Legal advisory and representation services concern....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... projects 308 998323 Architectural services for non-residential building projects 309 998324 Historical restoration architectural services 310 998325 Urban planning services 311 998326 Rural land planning services 312 998327 Project site master planning services 313 998328 Landscape architectural services and advisory services 314 Group 99833 Engineering services 315 998331 Engineering advisory services 316 998332 Engineering services for building projects 317 998333 Engineering services for industrial and manufacturing projects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 320 998336 Engineering services for telecommunications and broadcasting projects 321 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
....graphy and event videography services 352 998384 Specialty photography services 353 998385 Restoration and retouching services of photography 354 998386 Photographic and videographic processing services 355 998387 Other photography and videography and their processing services nowhere else classified 356 Group 99839 Other professional, technical and business services 357 998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services 358 998392 Design originals 359 998393 Scientific and technical consulting services 360 998394 Original compilations of facts or information 361 998395 Translation and interpretation services 362 998396 Trademarks and franchises 363 998397 Sponsorship services and brand promotion services 364 998399 Other professional, technical and business services nowhere else class....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sp; 998462 Television broadcast originals 396 998463 Radio channel programmes 397 998464 Television channel programmes 398 998465 Broadcasting services 399 998466 Home programme distribution services 400 Heading 9985 Support services 401 Group 99851 Employment services including personnel search, referral service and labour supply service 402 998511 Executive or retained personnel search services 403 998512 Permanent placement services, other than executive search services 404 998513 Contract staffing services 405 998514 Temporary staffing services 406 998515 Long-term staffing (pay rolling) services 407 998516 Temporary staffing-to-permanent placement services 408 998517 Co-employment staffing services 409 998519 Other employment and labour supply services nowhere else classified 410 Group 99852 Investigation and security se....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on services 443 998559 Other travel arrangement and related services nowhere else classified 444 Group 99859 Other support services 445 998591 Credit reporting and rating services 446 998592 Collection agency services 447 998593 Telephone-based support services 448 998594 Combined office administrative services 449 998595 Specialised office support services such as duplicating services, mailing services, document preparation and the like 450 998596 Events, exhibitions, conventions and trade shows organisation and assistance services 451 998597 Landscape care and maintenance services 452 998598 Other information services nowhere else classified 453 998599 Other support services nowhere else classified 454 Heading 9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities 455 Group 99861 Support services to agriculture, hunting, forestry and fishing 45....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... goods 482 998721 Repair services of footwear and leather goods 483 998722 Repair services of watches, clocks and jewellery 484 998723 Repair services of garments and household textiles 485 998724 Repair services of furniture 486 998725 Repair services of bicycles 487 998726 Maintenance and repair services of musical instruments 488 998727 Repair services for photographic equipment and cameras 489 998729 Maintenance and repair services of other goods nowhere else classified 490 Group 99873 Installation services (other than construction) 491 998731 Installation services of fabricated metal products, except machinery and equipment 492 998732 Installation services of industrial, manufacturing and service industry machinery and equipment 493 998733 Installation services of office and accounting machinery and computers 494 998734 Installation services of radio, televi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....facturing 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 Fabricated metal product, machinery and equipment manufacturing services 527 998871 Structural metal product, tank, reservoir and steam generator manufacturing services 528 998872 Weapon and ammunition manufacturing services 529 998873 Other fabricated metal product manufacturing and metal treatment services 530 998874 Computer, electronic and optical product manufacturing services 531 998875 Electrical equipment manufacturing services 532 998876 General-purpose machinery manufacturing services nowhere else classified 533 998877 Special-purpose machinery manufacturing services 534 Group 99888 Transport equipment manufacturing services....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e; 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 999119 Other administrative services of the government nowhere else classified 566 Group 99912 Public administrative services provided to the community as a whole 567 999121 Public administrative services related to External Affairs, Diplomatic and Consular services abroad 568 999122 Services related to foreign economic aid 569 999123 Services related to foreign military aid 570 999124 Military defence services 571 999125 Civil defence services 572 999126 Police and fire protection services 573  ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ervices 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 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group 99932 Residential care services for the elderly and disabled 614 999321 Residential health-care services other than by hospitals 615 999322 Residential care services f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sal 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 Services of membership organisations 653 Group 99951 Services furnished by business, employers and professional organisations Services 654 999511 Services furnished by business and employers organisations 655 999512 Servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erforming 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 Other amusement and recreational services 695 999691 Amusement park and similar attraction services 696 &....