TaxTMI 
TaxTMI 
Notifies the state tax, on the intra-State supply of services.
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..... Chapter, Section or Heading Description of Service Rate (per cent.) Condition 1 2 3 4 5 1. Chapter 99 All Services 2. Section 5 Construction Services 3. Heading 9954 (Construction service) (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 Central Goods and Services Tax Act, 2017. 9 - (iii) construction services other than (i) and 9 (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. &n....
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....ny 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 equivalent. Explanation.- "declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditi....
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.... 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 2.5 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....
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....ed 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 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 assi....
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....pect 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 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 ....
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....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 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....
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.... - (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. 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 rupe....
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....ion" 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 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 Central 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....
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....uildings, 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 construction services of civil engineering works General construction 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 loc....
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....n services 995456 42 995457 43 995458 44 995459 4555 45 Group 99546 46 995461 47 995462 48 995463 49 995464 50 995465 51 995466 52 995468 53 995469 54 Group 99547 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 22288 58 995474 Floor and wall tiling services 59 995475 60 995476 61 995477 62 995478 Masonry 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 conditioning equipment installation services Gas fitting installation services Insulation services Lift and escalator installation services Other installation services nowhere else classified Services i....
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....erving 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 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 s....
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....ort 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 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 transport Cargo handling services Container handling services 128 996712 Customs house agent services 129 996713 Clearing and forwarding services 130 996719 131 Group 99672 132 996721 Other cargo and baggage handling services Storage and warehousing services Refrigerated storage services 133 ....
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....ctricity, gas, water and other distribution services Electricity and gas distribution services 167 996911 Electricity transmission services 168 996912 169 996913 171 173 PIN N 170 Group 99692 996921 172 996922 Electricity distribution services Gas distribution services Water distribution and other services Water distribution services Services involving distribution of steam, hot water and air conditioning supply and the like 996929 Other similar services 174 Section 7 175 Heading 9971 176 Group 99711 PP FOR 179 177 178 180 997114 181 997119 182 Group 99712 Financial and related services; real estate services; and rental and leasing services Financial and related services Financial services (except investment banking, insurance services and pension services) Central banking services 997111 997112 Deposit services 997113 Credit-granting services including stand-by commitment, guarantees and securities Financial leasing services Other financial services (except investment banking, insurance services and pension services) Investment ba....
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....al services Pension fund management services Other services auxiliary to insurance and pensions Services of holding financial assets Services of holding equity of subsidiary companies Services of holding securities and other assets of trusts and funds and similar financial entities Real estate services 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 224 997213 Trade services of buildings 225 997214 Trade services of time-share properties 226 997215 Trade services of vacant and subdivided land 227 Group 99722 228 997221 229 230 231 997222 997223 997224 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 232 Heading 997....
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.... recordings, radio and television programme and the like 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 Licensing services for the right to use other intellectual property products and other resources nowhere else classified Business and Production Services Research and development services Research and experimental development services in natural sciences and engineering Research and experimental development services in natural sciences Research and experimental development services in engineering and technology Research and experimental development services in medical sciences and pharmacy Research and experimental development services in agricultural sciences Research and e....
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....lvency and receivership services 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 304 998319 305 Group 99832 306 998321 Architectural advisory services 307 998322 308 998323 309 998324 Architectural services for residential building projects Architectural services for non-residential building projects Historical restoration architectural services 310 998325 Urban plan....
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....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 360 998394 Original compilations of facts or information 361 998395 362 998396 Trademarks an....
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.... Broadcasting services 399 998466 Home programme distribution services 400 Heading 9985 401 Group 99851 402 998511 403 998512 Support services 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 404 998513 Contract staffing services 405 998514 406 998515 407 408 998516 998517 Temporary staffing-to-permanent placement services 409 998519 410 Group 99852 411 998521 Temporary staffing services Long-term staffing (pay rolling) 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 Polygraph services Fingerprintin....
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....re else classified Other support services nowhere else classified Support services to agriculture, hunting, forestry, fishing, mining and utilities Support services to agriculture, 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 Support services to fishing 461 998619 462 Group 99862 Other support services to agriculture, hunting, forestry and fishing Support services to mining 463 998621 Support services to oil and gas extraction 464 998622 Support services to other mining nowhere else classified 465 Group 99863 Support services to electricity, gas and water distribution 466 998631 Support services to electricity transmission and distribution 467 998632 Support services to gas distribution 468 998633 Support services to water distribution 469 998634 Support services to distribution services of steam, hot water and air- conditioning supply The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 ....
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....s 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 Meat processing services 501 998812 Fish processing services 502 998813 Fruit and vegetables processing services 503 998814 Vegetable and animal oil and fat manufacturing services 504 998815 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 509 Group 99882 510 998821 Tobacco manufacturing services nowhere else classified Textile, wearing apparel and leather manufacturing services Textile manufacturing services 511 998822 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 14 24 1 2 515 516....
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....ument 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 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 1 2 558 559 Section 9 The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 560 Heading 9991 3 998942 561 Group 99911 562 999111 563 999112 564 565 999113 999119 566 Group 99912 567....
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....education services, general 588 999232 Secondary education services, technical and vocational 589 Group 99924 Higher education services 590 999241 Higher education services, general 591 999242 Higher education services, technical 592 999243 593 999249 594 Group 99925 Higher education services, vocational Other higher education services Specialised education services 595 999259 Specialised education services 26 1 2 596 Group 99929 597 999291 598 999292 Sports and recreation education services 599 999293 The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 3 Other education and training services and educational support services Cultural education services Commercial training and coaching services 4 600 601 999294 999295 Other education and training services nowhere else classified 602 999299 603 Heading 9993 604 Group 99931 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....
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....ices 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 accommodation The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 27 1 2 3 644 999442 4 645 999443 646 999449 Other remediation services nowhere else classified 647 Group 99945 648 999451 Containment, control and monitoring services and other site remediation services Building remediation services Sanitation and similar services Sweeping and snow removal services 649 999459 650 Group 99949 651 Other sanitation services nowhere else classified Others 999490 652 Heading 9995 653 Group 99951 654 999511 655 999512 656 Group 99952 657 999520 658 Group 99959 659 999591 Other environmental protection services ....
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.... 999641 Museum and preservation services of historical sites and buildings 686 999642 Botanical, zoological and nature reserve services 28 1 2 3 687 Group 99965 688 999651 The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 4 Sports and recreational sports services Sports and recreational sports event promotion and organisation services 689 999652 Sports and recreational sports facility operation services 690 999659 691 Group 99966 692 999661 Other sports and recreational sports services nowhere else classified Services of athletes and related support services Services of athletes 693 999662 694 Group 99969 695 999691 Support services related to sports and recreation Other amusement and recreational services Amusement park and similar attraction services 696 697 698 999692 999693 999694 699 999699 700 Heading 9997 701 Group 99971 702 999711 703 999712 Gambling and betting services Including similar online services Coin-operated amusement machine services Lottery services Other recreation and amusement services nowhere ....