TaxTMI 
TaxTMI 
Notifies the state tax, on the intra-State supply of services
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.... 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 Sikkim 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 ....
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....or human consumption. 9 - - (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 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 equival....
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....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). 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 econom....
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....vices of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 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)] (ii) Supporting services in transport other than (i) above. 9 - 12 Heading 9968 Postal and courier services. 9 - 13 Heading 9969 Electricity, gas, water and other distribution 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 ....
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....9 - 16 Heading 9972 Real estate services. 9 - 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 - (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 - (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of central 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 central tax as on supply of like goods involving transfer of title in goods - (v) Leasing of aircrafts by an operator for operating schedul....
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....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 been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour. (ii) Support services other than (i) above 9 - 24 Heading 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. - "Support services to agriculture, forestry, fishing, animal husbandry" mean - (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or ....
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....lymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. 2.5 - (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. 9 - 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 9 - 28 Section 9 Community, Social and Personal Services and other miscellaneous services 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 - 30 Head....
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....nsfer of land or undivided share of land, as the case may be. 3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4. Explanation.- For the purposes of this notification,- (i) Goods includes capital goods. (ii) Reference to "Chapter", "Section" or "Heading", wherever they occur, unless the context otherwise requires, shall mean respectively as "Chapter, "Section" and "Heading" in the annexed scheme of classification of services (Annexure). (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supply....
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.... services Construction services of buildings Construction services of single dwelling or multi dwelling or multi- storied residential buildings Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings Construction services of other buildings nowhere else classified Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings covered above General con....
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....blic toilets, and the like) Other assembly and erection services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Special trade construction services Pile driving and foundation services Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 41 995456 Masonry services 42 995457 43 995458 44 995459 45 Group 99546 46 46 47 995462 48 995463 49 995464 50 995465 51 995466 52 995468 53 995469 995461 Structural steel erection services Scaffolding services Other special trade construction services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Installation services Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services Water plumbing and drain laying services Heating, ventilation and air ....
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....outdoor/indoor functions Catering services in trains, flights and the like Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators Other contract food services Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified Passenger transport services Local transport and sightseeing transportation services of passengers Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles Taxi services including radio taxi and other similar services Non-scheduled local bus and coach charter services Other land transportation services of passengers Local water transport services of passengers by ferries, cruises and the like Sightseeing transportation services by rail, land, water and air 64 Section 6 65 Heading 9961 66 Group 99611 67 996111 68 Heading 9962 69 Group 99621 70 996211 71 Heading 9963 72 Group 99631 73 996311 74 996312 75 996313 7....
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....nsport services of goods by refrigerator vessels, tankers and other vessels Air and space transport services of goods Air transport services of letters and parcels and other goods Space transport services of freight Rental services of transport vehicles with or without operators Rental services of transport vehicles with or without operators Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator Rental services of water vessels including passenger vessels, freight vessels and the like with or without operator 115 996522 116 Group 99653 117 118 996531 996532 119 Heading 9966 120 Group 99660 121 996601 122 123 124 996609 125 Heading 9967 126 Group 99671 127 996711 128 996712 Customs house agent services 129 996713 Clearing and forwarding services 996603 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator Rental services of other transport vehicles nowhere else classified with or without operator Supporting services in tran....
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....services Courier services 163 996813 Local delivery services 164 996819 165 Heading 9969 166 Group 99691 Other Delivery Services nowhere else classified Electricity, gas, water and other distribution services Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 169 996913 Gas distribution services 170 Group 99692 171 996921 172 996922 173 996929 174 Section 7 Electricity distribution services Water distribution and other services Water distribution services Services involving distribution of steam, hot water and air conditioning supply and the like Other similar services Financial and related services; real estate services; and rental and leasing services 19 175 Heading 9971 176 Group 99711 177 997111 178 997112 179 997113 180 997114 181 997119 182 Group 99712 Financial and related services Financial services (except investment banking, insurance services and pension services) Central banking services Deposit services Credit-granting services including st....
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....ices 216 997169 217 Group 99717 Other services auxiliary to insurance and pensions Services of holding financial assets 218 997171 Services of holding equity of subsidiary companies 219 997172 220 Heading 9972 Services of holding securities and other assets of trusts and funds and similar financial entities Real estate services 20 Real estate services on a fee or commission basis or on contract basis Property management services on a fee or commission basis or on contract basis Building sales on a fee or commission basis or on contract basis Land sales on a fee or commission basis or on contract basis Real estate appraisal services on a fee or commission basis or on contract basis Leasing or rental services with or without operator 221 Group 99721 222 997211 223 224 997213 997212 Real estate services involving owned or leased property Rental or leasing services involving own or leased residential property Rental or leasing services involving own or leased non-residential property Trade services of buildings 225 997214 Trade services of time-share properties ....
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....ing other goods 21 253 997333 254 997334 255 997335 256 997336 257 258 997337 997338 Licensing services for the right to reproduce original art works Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals Licensing services for the right to use research and development products Licensing services for the right to use trademarks and franchises Licensing services for the right to use minerals including its exploration and evaluation Licensing services for right to use other natural resources including telecommunication spectrum 259 997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classified 260 Section 8 261 Heading 9981 262 Group 99811 263 264 998111 998112 265 998113 266 998114 267 Group 99812 268 269 998121 998122 270 Group 99813 271 998130 272 Group 99814 273 998141 274 275 276 277 998145 278 Heading 9982 279 Group 99821 280 998211 281 998212 282 283 284 285 998....
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....g and preparation services 293 998232 294 Group 99824 295 998240 296 Heading 9983 297 Group 99831 Insolvency and receivership services Other professional, technical and business services Management consulting and management services; information technology services Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management Business consulting services including public relations services Information technology consulting and support services Information technology design and development services Hosting and information technology infrastructure provisioning services Information technology infrastructure and network management services Other information technology services nowhere else classified Architectural services, urban and land planning and landscape architectural services Architectural advisory services Architectural services for residential building projects Architectural services for non-residential building projects Historical restoration architectural services 310 998325 Urban planning s....
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....g services and provision of advertising space or time Advertising Services Purchase or sale of advertising space or time, on commission Sale of advertising space in print media (except on commission) Sale of television and radio advertising time Sale of internet advertising space Sale of other advertising space or time (except on commission) Market research and public opinion polling services Market research services Public opinion polling services Photography and videography and their processing services Portrait photography services Advertising and related photography services Event photography and event videography services Specialty photography services Restoration and retouching services of photography Photographic and videographic processing services Other photography and videography and their processing services nowhere else classified Other professional, technical and business services Specialty design services including interior design, fashion design, industrial design and other specialty design services Scientific and technical consulting services Original compilations of facts or information Transla....
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.... broadcast originals Television broadcast originals Television channel programmes Broadcasting services Home programme distribution services Support services distribution Employment services including personnel search, referral service and labour supply service Executive or retained personnel search services Permanent placement services, other than executive search services Contract staffing services Temporary staffing services Long-term staffing (pay rolling) services Temporary staffing-to-permanent placement services Co-employment staffing services Other employment and labour supply services nowhere else classified Investigation and security services Investigation services 412 998522 Security consulting services 413 998523 Security systems services 414 998524 Armoured car services 415 998525 Guard services 416 998526 Training of guard dogs 417 998527 418 998528 419 998529 420 Group 99853 421 998531 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 425 998535 Polygraph services Fingerp....
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....lture, hunting, forestry and fishing Support services to crop production 457 998612 Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forestry and logging 460 998615 461 998619 462 Group 99862 463 998621 464 998622 465 Group 99863 466 998631 467 998632 468 998633 469 998634 470 Heading 9987 471 Group 99871 472 998711 473 998712 474 998713 475 998714 476 998715 Support services to fishing Other support services to agriculture, hunting, forestry and fishing Support services to mining Support services to oil and gas extraction Support services to other mining nowhere else classified Support services to electricity, gas and water distribution Support services to electricity transmission and distribution Support services to gas distribution Support services to water distribution Support services to distribution services of steam, hot water and air- conditioning supply Maintenance, repair and installation (except construction) services Maintenance and repair services of fabr....
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.... 500 998811 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables processing services 503 998814 504 998815 Vegetable and animal oil and fat manufacturing services Dairy product manufacturing services 505 998816 Other food product manufacturing services 506 998817 Prepared animal feeds manufacturing services 507 998818 Beverage manufacturing services 508 998819 Tobacco manufacturing services nowhere else classified 509 Group 99882 510 998821 511 998822 Textile, wearing apparel and leather manufacturing services Textile manufacturing services Wearing apparel manufacturing services 512 998823 Leather and leather product manufacturing services 513 Group 99883 Wood and paper manufacturing services 514 998831 Wood and wood product manufacturing services 515 998832 Paper and paper product manufacturing services 516 Group 99884 517 998841 518 998842 Petroleum, chemical and pharmaceutical product manufacturing services Coke and refined petroleum product manufacturing services Chemica....
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....a fee or contract basis Printing and reproduction services of recorded media, on a fee or contract basis Moulding, pressing, stamping, extruding and similar plastic manufacturing services Moulding, pressing, stamping, extruding and similar plastic manufacturing services Casting, forging, stamping and similar metal manufacturing services Iron and steel casting services Non-ferrous metal casting services Metal forging, pressing, stamping, roll forming and powder metallurgy services Materials recovery (recycling) services, on a fee or contract basis Metal waste and scrap recovery (recycling) services, on a fee or contract basis Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis 28 559 Section 9 560 Heading 9991 561 Group 99911 562 999111 563 999112 Community, social and personal services and other miscellaneous services Public administration and other services provided to the community as a whole; compulsory social security services Administrative services of the government Overall Government public services Public administrative services related to....
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....al 999249 Other higher education services Specialised education services Specialised education services 29 596 Group 99929 597 999291 598 599 600 999292 999293 999294 Sports and recreation education services 601 999295 602 999299 603 Heading 9993 604 Group 99931 Other education and training services and educational support services Cultural education services Commercial training and coaching services Other education and training services nowhere else classified services involving conduct of examination for admission to educational institutions Other educational support services Human health and social care services Human health services 605 999311 Inpatient services 606 999312 Medical and dental services 607 999313 608 999314 Nursing and physiotherapeutic services 609 999315 610 999316 611 999317 Childbirth and related services Ambulance services Medical laboratory and diagnostic-imaging services Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, natu....
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.... remediation services Building remediation services Other remediation services nowhere else classified Sanitation and similar services Sweeping and snow removal services Other sanitation services nowhere else classified Others Other environmental protection services nowhere else classified Services of membership organisations Services furnished by business, employers and professional organisations Services Services furnished by business and employers organisations Services furnished by professional organisations Services furnished by trade unions Services furnished by trade unions Services furnished by other membership organisations Religious services Services furnished by human rights organisations 999594 Cultural and recreational associations 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 Group 99949 651 999490 652 Heading 9995 653 Group 99951 654 999511 655 999512 656 Group 99952 657 999520 ....
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....s and recreational sports services Sports and recreational sports event promotion and organisation services Sports and recreational sports facility operation services Other sports and recreational sports services nowhere else classified Services of athletes and related support services Services of athletes Support services related to sports and recreation Other amusement and recreational services Amusement park and similar attraction services Gambling and betting services including similar online services Coin-operated amusement machine services Lottery services Other recreation and amusement services nowhere else classified Other services Washing, cleaning and dyeing services Coin-operated laundry services Dry-cleaning services (including fur product cleaning services) 704 999713 Other textile cleaning services 705 999714 Pressing services 706 999715 Dyeing and colouring services 707 999719 708 Group 99972 709 999721 710 711 999722 999723 712 999729 713 Group 99973 714 999731 715 999732 716 Group 99979 717 999791 Other washing, cleaning....