TaxTMI 
TaxTMI 
Rate Schedule of services and value of construction services and lottery [sections 9(1), 11(1), 15(5), 16(1)]
X X X X Extracts X X X X
X X X X Extracts X X X X
....corresponding entry in column (5) of the said Table:- ============= Document 1 Registered No. WB/SC-247 Kolkata The सतà¥à¤¯à¤®à¥‡à¤µ जयते Extraordinary Published by Authority No. WB(Part-I)/2017/SAR-381 Gazette ASADHA 07] WEDNESDAY, JUNE 28, 2017 [SAKA 1939 PART I-Orders and Notifications by the Governor of West Bengal, the High Court, Government Treasury, etc. GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1135-F.T. NOTIFICATION No. 11/2017-State Tax (Rate) Dated Howrah, the 28th day of 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 West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor, on the recommendations of the Council and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to notify 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 o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. (ii) 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 one thousand 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, [PART I Rate (per cent.) Condition (4) (5) 9 PART I THE KOLKATA GAZETT....
X X X X Extracts X X X X
X X X X Extracts X X X X
....amiana or any other place, specially arranged for organising a function) together with renting of such premises. Rate (per cent.) Condition (4) (5) 9 3 4 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl No. Chapter, Section or Heading (1) (2) 8 Heading 9964 (Passenger transport services) Description of Service (3) (viii) Accommodation in hotels including five star 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 seven thousand and five hundred rupees and above 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. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. (i) Transport of passengers, with or without ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ot been taken [Please refer to Explanation no. (iv)] (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 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)] 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or inte 6 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Sl No. Chapter, Section or Heading (1) (2) 10 Heading 9966 (Rental services of transport vehicles) Description of Service (3) [PART I Rate Condition (per cent.) (4) (5) (ii) Transport of goods in a vessel. (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 2.5 Explanation.- "goods transport agency" means any person who provides ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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). (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Rate (per cent.) (4) Condition (5) Provided that credit of input 2.5 tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] Provided that credit of input tax charged on goods used in supplying the service has not been taken ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eferred payment or other valuable consideration. (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 Same rate of State tax as on supply of like goods involving transfer of title in goods PART I or Heading THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 SI No. Chapter, Section (1) (2) 18 Section 8 19 Heading 9981 20 Heading 9982 22 21 22 22 23 Heading 9983 (Other professional, technical and business services) Heading 9984 Heading 9985 (Support services) Description of Service (3) (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" mean....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re, 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 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; Nil supply of this service indicates that it is inclusive of charges of accommoda tion and transportation required for such a tour and the amount charged in the bill is the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pared 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. Rate (per cent.) (4) Condition (5) 9 9 2.5 11 [PART I Rate (per cent.) (4) Condition (5) 12 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 SI No. Chapter, Section or Heading (1) (2) 27 Heading 9989 Description of Service (3) (ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above. Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 28 Section 9 Community, Social and Personal Services and other miscellaneous services 29 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd (b) amount charged for transfer 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 o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vices 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 construc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public 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 35 Group 99545 36 995451 Pile driving and foundation services 37 995452 Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 Scaffolding services 43 995458 44 995459 44 45 Group 99546 46 995461 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 16 THE KOLKATA GAZETTE, EXTRAORDINARY, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oom or unit accommodation services for students in student residences 78 79 88 80 Group 99633 81 82 82 83 ळ 84 996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 996329 Other room or unit accommodation services nowhere else classified 996331 996332 996333 996334 996335 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, events, marriage halls and other 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 85 86 996336 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 water transport services of goods by refrigerator vessels, tankers and other vessels Air and space transport services of goods 107 Heading 9965 108 Group 99651 109 996511 110 10 111 112 996519 113 Group 99652 114 996521 115 116 Group 99653 117 996531 118 996532 Air transport services of letters and parcels and other goods Space transport services of freight 119 Heading 9966 Rental services of transport vehicles with or without op erators PART I Sl. No. Chapter, Section, 120 Heading or Group Group 99660 THE KOLKATA GAZETTE, EXT....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cription Heading or Group (Tariff) 147 996753 Vessel salvage and refloating services 148 996759 149 Group 99676 150 996761 151 996762 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 152 996763 Other supporting services for air transport 153 996764 Supporting services for space transport 154 Group 99679 155 996791 Other supporting transport services Goods transport agency services for road transport 156 996792 157 996793 Goods transport agency services for other modes of transport Other goods transport services 158 996799 159 Heading 9968 160 Group 99681 161 996811 Other supporting transport services nowhere else classified Postal and courier services Postal and courier services Postal services including post office counter services, mail box rental services 162 62 996812 Courier services 163 996813 Local delivery services 164 996819 Other Delivery Services no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....surance services Freight reinsurance services 199 997146 Other 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 209 997158 Foreign exchange services Financial transactions processing and clearing house services 210 997159 Other services auxiliary to financial services 22 22 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. Chapter, Section, Service Code Service Description Heading or Group (Tariff) 211 Group 99716 Services auxilia....
X X X X Extracts X X X X
X X X X Extracts X X X X
....OLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Service Description Heading or Group (Tariff) 239 997316 Leasing or rental services concerning telecommunications equipment with or without operator 240 997319 241 Group 99732 242 997321 243 997322 244 997323 245 997324 246 997325 247 997326 248 997327 249 997329 250 Group 99733 251 252 997331 997332 253 997333 254 997334 255 997335 256 997336 257 997337 258 259 260 Section 8 261 Heading 9981 23 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 Leas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arch and experimental development services in social sciences Research and experimental development services in humanities Interdisciplinary research services Interdisciplinary research and experimental development services Research and development originals Research and development originals in pharmaceuticals Research and development originals in agriculture Research and development originals in biotechnology Research and development originals in computer related sciences 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 284 998215 285 998216 286 Group 99822 287 99....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rojects 318 998334 Engineering services for transportation projects 319 998335 Engineering services for power projects 26 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Sl. No. Chapter, Section, Heading or Group Service Code (Tariff) 320 Service Description [PART I 321 322 323 998339 324 Group 99834 325 998341 326 998342 998336 998337 998338 Engineering services for telecommunications and broadcasting projects Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects Engineering services for other projects nowhere else classified Project management services for construction projects Scientific and other technical services Geological and geophysical consulting services Subsurface surveying services 327 998343 Mineral exploration and evaluation 328 998344 329 998345 330 998346 331 998347 332 998348 333 998349 334 Group 99835 335 998351 336 998352 337 998359 338 Group 99836 339 998361 340 998362 341 998363 342 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....371 998415 Data transmission services 372 998419 Scientific and technical consulting services Original compilations of facts or information Translation and interpretation services Trademarks and franchises Sponsorship services and brand promotion services Other professional, technical and business services nowhere else classified Telecommunications, broadcasting and information supply services Telephony and other telecommunications services Other telecommunications services including fax services, telex services nowhere else classified Internet telecommunications services 373 Group 99842 374 998421 Internet backbone services 375 998422 Internet access services in wired and wireless mode 376 998423 Fax, telephony over the internet 377 998424 Audio conferencing and video conferencing over the internet 378 998429 Other internet telecommunications services nowhere else classified On-line content services 379 Group 99843 380 998431 pers, On-line text based information such as online books, newspa- periodicals, directories and the like 381 998432 On-li....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ning of guard dogs 417 998527 Polygraph services 418 998528 419 998529 420 Group 99853 421 998531 Fingerprinting services Other security services nowhere else classified Cleaning services Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 425 998535 426 998536 427 998537 428 998538 429 998539 430 Group 99854 431 998540 Specialised cleaning services for reservoirs and tanks Sterilisation of objects or premises (operating rooms) Furnace and chimney cleaning services Exterior cleaning of buildings of all types Cleaning of transportation equipment Other cleaning services nowhere else classified Packaging services Packaging services of goods for others 432 998541 Parcel packing and gift wrapping 433 998542 Coin and currency packing services 434 998549 435 Group 99855 436 998551 437 998552 438 998553 439 998554 Other packaging services nowhere else classified Travel arrangement, tour operator and related services Reservat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....upport services to gas distribution 468 998633 469 998634 470 Heading 9987 471 Group 99871 472 473 998711 998712 474 998713 475 998714 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 PART I Sl. No. Chapter, Section, THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Heading or Group Service Code (Tariff) 476 998715 Service Description 477 998716 478 998717 479 480 998718 998719 Maintenance and repair services of electrical household appliances Maintenance and repair services of telecommunication equipments....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ices Other food product manufacturing services Prepared animal feeds manufacturing services Beverage manufacturing services Tobacco manufacturing services nowhere else classified 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 516 Group 99884 517 998841 518 998842 519 998843 520 Group 99885 Paper and paper product manufacturing services Petroleum, chemical and pharmaceutical product manufacturing services Coke and refined petroleum product manufacturing services Chemical product manufacturing services Pharmaceutical product manufacturing services Rubber, plastic and other non-metallic mineral product manufacturing service 521 998851 Rubber and plastic product manufacturing services 522 998852 Plastic product manufacturing services 523 998853 Other non-metallic mineral product manufacturing....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d similar metal manufacturing services Iron and steel casting services Non-ferrous metal casting services 998931 998932 998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 556 Group 99894 557 558 559 Section 9 560 Heading 9991 998941 998942 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 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 34 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Sl. No. Chapter, Section, Heading or Group Service Code (Tariff) 561 Group 99911 562 563 564 565 566 Group 99912 567 [PART I Service Description Administrative services of the government 999111 Overall Government public services 999112 999113 999119 999121 Public administrative services relat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al 592 999243 Higher education services, vocational 593 999249 Other higher education services 594 Group 99925 595 999259 596 Group 99929 Specialised education services Specialised education services Other education and training services and educational support services 597 999291 Cultural education services 598 999292 Sports and recreation education services 599 999293 Commercial training and coaching services 600 999294 Other education and training services nowhere else classified 601 999295 35 602 999299 603 Heading 9993 604 Group 99931 services involving conduct of examination for admission toeducational 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 Childbirth and related services 608 999314 Nursing and physiotherapeutic services 609 999315 610 999316 611 999317 Blood, sperm and organ bank services 612 999319 613 Group 99932 614 999321 61....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 641 999433 642 Group 99944 643 999441 644 999442 Hazardous waste treatment and disposal services Non-hazardous waste treatment and disposal services Remediation services Site remediation and clean-up services Containment, control and monitoring services and other site remediation services Building remediation services 645 999443 646 999449 Other remediation services nowhere else classified 647 Group 99945 648 999451 Sanitation and similar services Sweeping and snow removal services 649 999459 Other sanitation services nowhere else classified PART I Sl. No. Chapter, Section, THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Service Code (Tariff) Service Description 37 Heading or Group 650 Group 99949 651 999490 652 Heading 9995 653 Group 99951 Others 654 999511 655 999512 656 Group 99952 657 999520 658 Group 99959 659 999591 Other environmental protection services nowhere else classified Servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....omposers and other artists except performing artists, painters and sculptors Museum and preservation services 684 Group 99964 685 999641 686 999642 Museum and preservation services of historical sites and buildings 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 689 690 999652 999659 691 Group 99966 692 999661 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 693 999662 Support services related to sports and recreation 694 Group 99969 695 999691 696 999692 697 999693 Other amusement and recreational services Amusement park and similar attraction services Gambling and betting services including similar online services Coin-operated amusement machine services 698 999694 Lottery services 699 999699 700 Heading 9997 Other recreation and amusem....