TaxTMI 
TaxTMI 
TaxTMI 
Notifies the state tax, on the intra-State supply of services
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.... 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 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods b....
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....erred 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 other amenities, but without excluding any discount offered on the published ch....
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.... 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 to Explanation no. (iv)] (vii) Passenger transport services other than (i), (ii) (....
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....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 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 ....
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....anation 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 scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) "scheduled....
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....ng 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 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, ripeni....
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....es 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 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 ....
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....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 Sikkim 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 an....
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....tion services of highways, streets, roads, railways and airfield runways, bridges and tunnels General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 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 General construction services of local water and sewage pipelines, electricity and communication cables and related works General construction services of mines and industrial plants General Construction services of Power Plants and its related infrastructure General construction services of outdoor sport and recreation facilities General construction services of other civil engineering works nowhere else classified Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above 10 11 995419 12 Group 99542 13 995421 14 995422 15 16 17 995425 18 192 20 20 21 15 22 Group 99543 23 995431 24 25 995433 26 27 28 995434 995435 995439 29 Group 99544....
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....etion and finishing services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 60 995476 61 995477 62 995478 Other floor laying, wall covering and wall papering services Joinery and carpentry services Fencing and railing services Other building completion and finishing services nowhere else classified 16 663 995479 996331 996332 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above Distributive Trade Services ; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services Services in wholesale 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 acc....
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....s nowhere else classified Long-distance transport services of passengers Long-distance transport services of passengers through rail network by railways, metro and the like Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like Taxi services including radio taxi and other similar services Coastal and transoceanic (overseas) water transport 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 cont....
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....s, roads and streets; bridges and tunnel operation services Parking lot services Towing services for commercial and private vehicles Other supporting services for road transport 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 Other supporting transport services 155 996791 Goods transport agency services for road transport 156 157 996792 996793 Goods transport agency services for other modes of transport Other goods transport services 158 996799 159 Heading 9968 Other supporting transport services nowhere else classified Postal and courier services 160 Group 99681 161 996811 162 996812 Postal ....
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....6 997155 207 997156 208 209 997158 210 997159 211 Group 99716 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 Financial consultancy services 997157 Foreign exchange services Financial transactions processing and clearing house services Other services auxiliary to financial services Services auxiliary to insurance and pensions 212 997161 Services auxiliary to insurance and pensions 213 214 215 997164 997162 Insurance claims adjustment services 997163 Actuarial services Pension fund management services 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 o....
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....ncerning 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 243 244 997323 245 997324 246 997325 247 248 997326 997327 249 997329 250 Group 99733 Licensing services for the right to use intellectual property and similar products 251 997331 252 997332 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 television programme and the like Leasing or rental services concerning 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 ....
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....rvices Other similar services nowhere else classified Tax consultancy and preparation services 22 298 998311 299 998312 300 998313 301 998314 302 998315 303 998316 304 998319 305 Group 99832 306 998321 307 998322 308 998323 309 998324 Individual tax preparation and planning services Insolvency and receivership services 292 998231 Corporate tax consulting 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 classifie....
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....ere 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 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 Translation and interpre....
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....ive 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 Fingerprinting services Other security services nowhere else classified Cleaning services Disinfecting and exterminating services Specialised cleaning services for reservoirs and tanks Sterilisation of objects or premises (operating rooms) 426 998536 Furnace and chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 429 998539 430 Group 9....
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....ces 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 fabricated metal products, machinery and equipment Maintenance and repair services of fabricated metal products, except machinery and equipment Maintenance and repair services of office and accounting machinery Maintenance and repair services of computers and peripheral equipment Maintenance and repair services of transport machinery and equipment Maintenance and repair services of electrical household appliances 26 477 998716 478 998717 479 998718 480 998719 481 Group 99872 482 998721 483 998722 484 998723 485 998724 486 998725 Repair services of bicycles 487 998726 488 998727 489 998729 490 Group 99873 491 998731 492 998732 493 998733 494 998734 495 99....
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....acturing services 516 Group 99884 517 998841 518 998842 Petroleum, chemical and pharmaceutical product manufacturing services Coke and refined petroleum product manufacturing services Chemical product manufacturing services 27 519 998843 520 Group 99885 521 998851 522 998852 Plastic product manufacturing services 523 998853 524 Group 99886 525 998860 526 Group 99887 527 998871 528 998872 529 998873 530 998874 531 998875 532 998876 533 998877 534 Group 99888 535 998881 536 998882 537 Group 99889 538 998891 Pharmaceutical product manufacturing services Rubber, plastic and other non-metallic mineral product manufacturing service Rubber and plastic product manufacturing services Other non-metallic mineral product manufacturing services Basic metal manufacturing services Basic metal manufacturing services Fabricated metal product, machinery and equipment manufacturing services Structural metal product, tank, reservoir and steam generator manufacturing services Weapon and ammunition manufacturing services Other fabricated metal product manufacturing and metal treatment services Computer, electronic and optical product manu....
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....curity service Public administrative services related to the more efficient operation of business Other administrative services of the government nowhere else classified Public administrative services provided to the community as a whole Public administrative services related to External Affairs, Diplomatic and Consular services abroad Services related to foreign economic aid Services related to foreign military aid Military defence services 564 999113 565 999119 566 Group 99912 567 999121 568 999122 569 999123 570 999124 571 999125 Civil defence services 572 999126 573 999127 574 999128 575 999129 576 Group 99913 577 999131 578 999132 Police and fire protection services Public administrative services related to law courts Administrative services related to the detention or rehabilitation of criminals Public administrative services related to other public order and safety affairs nowhere else classified Administrative services related to compulsory social security schemes Administrative services related to sickness, maternity or temporary disablement benefit schemes Administrative services related to government employee pension s....
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....21 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified 638 Group 99943 639 999431 Waste treatment and disposal services Waste preparation, consolidation and storage services 30 Residential care services for the elderly and disabled Residential health-care services other than by hospitals Residential care services for the elderly and persons with disabilities Other social services with accommodation Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse Other social services with accommodation for children Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse Other social services with accommodation for adults Social services without accommodation for the elderly and disabled Vocational rehabilitation services Other social services without accommodation for the elderly and disabled nowhere else classified Other social services without accommod....
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....ording services Motion picture, videotape, television and radio programme production services Audiovisual post-production services Motion picture, videotape and television programme distribution services Motion picture projection services Performing arts and other live entertainment event presentation and promotion services Performing arts event promotion and organisation services Performing arts 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 31 683 999633 684 Group 99964 685 999641 686 999642 687 Group 99965 688 689 999651 999652 690 999659 691 Group 99966 692 999661 693 999662 694 Group 99969 695 696 697 999691 999692 999693 698 999694 699 999699 700 Heading 9997 701 Group 99971 702 999711 703 999712 Original works of authors, compose....