TaxTMI 
TaxTMI 
TaxTMI 
Rate Schedule of services and value of construction services and lottery [sections 9(1), 11(1), 15(5), 16(1)]
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....(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 or Heading of scheme of classification of services as specified in column (2), s....
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....uring 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 GAZETTE, EXTRAORDINARY, JUNE 28, 2017 SI No. Chapter, Section or Heading (1) (2) Description of Service (3) 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....
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....s, 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 accompanied belongings, by rail in first class or air conditioned coach. Rate (per cent.) Condition (4) (5) 14 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying State tax or inte grated tax on the supply of the service (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio tax....
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....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 service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 grated tax on the supply of the service Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 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)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 (v) Goods transport services other than (i), (ii), (iii) and (iv) above. (i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. ....
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.... tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 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 8 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Description of Service (3) SI No. Chapter, Section (1) or Heading (2) 17 67 16 [PART I Rate (per cent.) Condition (4) (5) involving (iv) 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 air cargo service" mea....
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...., each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Business and Production Services Research and development services. Legal and accounting services. (i) Selling of space for advertisement in print media. (ii) Other professional, technical and business services other than (i) above. Telecommunications, broadcasting and information supply services. (i) Supply of tour operators services. Explanation. "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 9 Rate (per cent.) (4) Condition (5) credit of input 2.5 tax charged on goods Same rate of S....
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....es; (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 the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation 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. (ii) Support services to mining, electricity, gas and water distribution. Maintenance, repair and installation (except construction) services. (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing o....
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....ion 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. 9 9 I 14 I (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. (v) Gambling. 14 14 (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 35 Heading 9997 36 Heading 9998 37 Heading 9999 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). Domestic services. Services provided by extraterritorial organisations and bodies. PART I THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 13 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share o....
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.... 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 and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 5. This notification shall come into force with effect from 1st day of July, 2017. 14 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Annexture Scheme of Classification of Services Sl. No. Chapter, Section, Heading or Group Service Code (Tariff) (1) (2) (3) 1 Chapter 99 All Services 2 Section 5 3 Heading 9954 4....
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....0 995428 General construction services of other civil engineering works nowhere else classified 21 995429 22 Group 99543 23 995431 224 995432 25 26 27 995433 995434 995435 28 995439 29 Group 99544 30 995441 31 995442 32 995443 33 33 34 995444 995449 Services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the constructions covered above Site preparation services Demolition services Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches Excavating and earthmoving services Water well drilling services and septic system installation services Other site preparation services nowhere else classified Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above Assembly and erection of prefabricated constructions Installation, assembly and erection services of prefabricated buildings Installation, assembly and erection services of other prefabricated structures and constructions Installation services of all ty....
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....nishing 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 996312 Camp site services PART I Sl. No. Chapter, Section, THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Heading or Group Service Code (Tariff) 75 367 996313 Group 99632 77 996321 Service Description Recreational and vacation camp services 17 Other accommodation services Room 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 ....
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....y Ferries, Cruise Ships and the like Domestic/international scheduled air transport services of passengers Domestic/ international non-scheduled air transport services of passengers Space transport services of passengers Other long-distance transportation services of passengers nowhere else classified Goods Transport Services Land transport services of Goods Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline Other land transport services of goods nowhere else classified Water transport services of goods Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like Inland water transport services of goods by refrigerator vessels, tankers and other ves....
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....ion services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like Pilotage and berthing services 20 20 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PART I Sl. No. Chapter, Section, Service Code Service Description 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 offi....
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....perty 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 auxiliary to insurance and pensions 212 997161 Services auxiliary to insurance and pensions 213 997162 Insurance claims adjustment services 214 997163 215 997164 Actuaria....
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....331 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 Leasing or rental services concerning household linen Leasing or rental services concerning textiles, clothing and footwear Leasing or rental services concerning do-it-yourself machinery and equipment Leasing or rental services concerning other goods Licensing services for the right to use intellectual property and similar products Licensing services for the right to use computer software and databases Licensing services for the right to broadcast and show original films, sound reco....
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....gal 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 998221 Financial auditing services 288 998222 Accounting and bookkeeping services Service Code Heading or Group (Tariff) PART I Sl. No. Chapter, Section, THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Service Description 289 998223 Payroll services 290 998224 291 Group 99823 292 998231 293 998232 294 Group 99824 295 998240 296 Heading 9983 297 Group 99831 298 998311 299 998312 300 998313 301 998314 302 998315 303 998316 304 998319 305 Group 99832 Other similar services nowhere else classified Tax consultancy and preparation services Corporate tax consulting and preparation services Individual tax preparation and planning services Insolvency and receivership services Insolvency and recei....
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.... 335 998351 336 998352 337 998359 338 Group 99836 339 998361 340 998362 341 998363 342 998364 343 998365 344 998366 345 Group 99837 346 998371 Market research services 347 998372 Public opinion polling services 348 Group 99838 349 998381 350 998382 Photography and videography and their processing services Portrait photography services Advertising and related photography services 351 998383 Event photography and event videography services 352 998384 Specialty photography services Surface surveying and map-making services Weather forecasting and meteorological services Technical testing and analysis services Certification of ships, aircraft, dams, and the like Certification and authentication of works of art Other technical and scientific services nowhere else classified Veterinary services Veterinary services for pet animals Veterinary services for livestock Other veterinary services nowhere else classified Advertising services and provision of advertising space or time Advertising Services Purchase or sale of advertising space or time, on commission Sale of advertising space in print media (except on commission) Sale of tele....
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....39 385 Group 99844 386 998441 387 998442 388 998443 389 Group 99845 390 998451 391 998452 392 998453 393 Group 99846 Software downloads [PART I Service Description Other on-line contents nowhere else classified News agency services News agency services to newspapers and periodicals Services of independent journalists and press photographers News agency services to audiovisual media Library and archive services Library services Operation services of public archives including digital archives Operation services of historical archives including digital archives Broadcasting, programming and programme distribution services Radio broadcast originals 394 998461 395 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 401 Group 99851 Support services Employment services including personnel search, referral service and labour supply service 402 403 998511 Executive or retained personnel search services 998512 Permanent placement services, other than executive search ser....
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....45 998591 Credit reporting and rating services 446 998592 447 998593 Collection agency services Telephone-based support services 30 30 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Sl. No. Chapter, Section, Service Code Heading or Group (Tariff) 448 998594 449 998595 450 998596 [PART I Service Description Combined office administrative services Specialised office support services such as duplicating services, mailing services, document preparation and the like Events, exhibitions, conventions and trade shows organisation and assistance services Landscape care and maintenance services 451 998597 452 998598 Other information services nowhere else classified 453 998599 Other support services nowhere else classified 454 Heading 9986 455 Group 99861 Support services to agriculture, hunting, forestry, fishing, mining and utilities Support services to agriculture, hunting, forestry and fishing 456 998611 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 Support services to fishing 461 998619 462 Gro....
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....bricated metal products, except machinery and equipment Installation services of industrial, manufacturing and service industry machinery and equipment Installation services of office and accounting machinery and computers 494 998734 Installation services of radio, television and communications equipment and apparatus 495 998735 31 496 998736 497 998739 498 Heading 9988 499 Group 99881 Installation services of professional medical machinery and equipment, and precision and optical instruments Installation services of electrical machinery and apparatus nowhere else classified Installation services of other goods nowhere else classified Manufacturing services on physical inputs (goods) owned by others Food, beverage and tobacco manufacturing services 500 998811 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables processing services 32 THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 [PARTI Sl. No. Chapter, Section, Service Code Service Description Heading or Group| (Tariff) 503 998814 504 998815 505 998816 506 998817 507 998818 508 998819 509 Group 99882 510 998821 511 998822 Veg....
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....ufacturing services 540 998893 Imitation jewellery manufacturing services 541 998894 Musical instrument manufacturing services 542 998895 543 998896 544 998897 545 998898 546 Heading 9989 547 Group 99891 548 998911 549 998912 550 Group 99892 551 998920 552 Group 99893 553 554 555 Sports goods manufacturing services Game and toy manufacturing services Medical and dental instrument and supply manufacturing services Other manufacturing services nowhere else classified Other manufacturing services; publishing, printing and reproduction services; materials recovery services Publishing, printing and reproduction services Publishing, on 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 998931 998932 998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services 5....
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....es Education services Pre-primary education services 581 Heading 9992 582 Group 99921 583 999210 Pre-primary education services 584 Group 99922 Primary education services 585 999220 Primary education services Heading or Group Service Code (Tariff) 586 Group 99923 PART I Sl. No. Chapter, Section, THE KOLKATA GAZETTE, EXTRAORDINARY, JUNE 28, 2017 Service Description Secondary Education Services 587 999231 588 999232 589 Group 99924 Secondary education services, general Secondary education services, technical and vocational Higher education services 590 999241 Higher education services, general 591 999242 Higher education services, technical 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 ....
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....vices Septic tank emptying and cleaning services Waste collection services Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 638 Group 99943 General waste collection services, other nowhere else classified Waste treatment 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 65....
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....ng artists Original works of authors, composers 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 amusement services nowhere else classified Other services 701 Group 9....