TaxTMI 
TaxTMI 
Notifies the state tax, on the intra-State supply of services.
X X X X Extracts X X X X
X X X X Extracts X X X X
....g 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. Explanation-This service does not include sale or purchase of goods but includes:- 9 - - Servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oint 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 charges for count such unit. 9 - (vii) Supply, by way of or as part of any service or ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nation 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 supplying the service has not been taken[Please refer to Explanation no. (iv)] (vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above. 9 - 9. Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (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. &n....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ereof. 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 recognizable systematic series, 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 recognizably systematic series, not open to use by passengers. 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)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng, 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, precooling, 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. Nil &nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eading 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 a race club by way of totalisator or a license to bookmaker in such club. 14 - (v) Gambling. 14 - (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 - 35. Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 - 36. Heading 9998 Domestic services. 9 - 37. Heading 9....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n 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 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 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 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 16 995424 17 18 100 995425 995426 22 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... papering services Joinery and carpentry services Fencing and railing services Other building completion and finishing services nowhere else classified 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 186 65 Heading 9961 66 Group 99611 67 996111 Services provided for a fee or commission or on contract basis on wholesale trade 68 69 70 88 Heading 9962 Services in retail trade Group 99621 996211 Services provided for a fee or commission or on contract basis on retail trade The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 14 1 2 71 Heading 9963 72 Group 99631 73 996311 3 4 Accommodation, food and beverage services Accommodation services Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like Recreational and vacation camp services Other accommodation services Room or unit accommodation services for students in student residences TOT 20 81 74 75 996312 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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 The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 15 1 2 109 110 10 111 112 ಪ 3 996511 996512 996513 996519 113 Group 99652 114 996521 115 15 996522 116 Group 99653 996531 996532 119 Heading 9966 117 118 120 Group 99660 121 STONE 2 2 2 22 122 123 124 125 Heading 9967 126 Group 99671 127 996601 996602 996603 996609 996711 4 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 servi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ices 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 146 996752 147 996753 148 996759 Other supporting services for water transport nowhere else classified 16 1 2 149 Group 99676 150 996761 151 996762 152 996763 153 996764 The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 3 4 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 154 Group 99679 Other supporting transport services 155 996791 156 996792 157 996793 Goods transport agency services for road transport 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 servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e reinsurance services 201 Group 99715 202 997151 203 997152 204 997153 205 997154 206 997155 207 997156 208 997157 209 997158 210 997159 211 Group 99716 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 Foreign exchange services Financial transactions processing and clearing house services Other services auxiliary to financial services Services auxiliary to insurance and pensions 212 997161 213 997162 Services auxiliary to insurance and pensions Insurance claims adjustment services 214 997163 215 997164 216 997169 217 Group 99717 218 997171 219 997172 220 Heading 9972 221 Group 99721 222 997211 223 997212 Actuarial services Pension fund management services Other services auxiliary to insurance and pensions....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ette 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 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s Financial auditing services Accounting and bookkeeping services 284 998215 285 998216 286 Group 99822 287 998221 288 998222 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 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 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 infrastru....
X X X X Extracts X X X X
X X X X Extracts X X X X
....4 998386 355 998387 356 Group 99839 357 998391 358 998392 Design originals 359 998393 Veterinary services for pet animals Veterinary services for livestock 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 o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....me 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 Fingerprinting services Other security services nowhere else classified Cleaning services Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 Ge....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 1 2 3 470 Heading 9987 471 Group 99871 472 998711 473 998712 474 998713 475 998714 476 998715 477 998716 478 998717 4 23 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 re....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 Group 99884 517 518 998841 998842 519 998843 520 Group 99885 The Arunachal Pradesh Extraordinary Gazette, June 30, 2017 3 998832 4 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 523 998853 Other non-metallic mineral product manufacturing services 524 Group 99886 525 998860 526 Group 99887 527 998871 528 998872 529 998873 530 998874 531 998875 532 998876 Plastic product m....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Heading 9991 3 998942 561 Group 99911 562 999111 563 999112 564 565 999113 999119 566 Group 99912 567 999121 4 25 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 Administrative services of the government Overall Government public services Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security 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 568 999122 569 999123 570 999124 Military defence services 571 999125 Civil defence services 572 999126 Police and fire protec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....315 Ambulance services 610 999316 Medical laboratory and diagnostic-imaging services 611 999317 Blood, sperm and organ bank services 612 999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like 613 Group 99932 614 999321 615 999322 616 Group 99933 617 999331 618 999332 619 999333 620 999334 621 Group 99934 622 999341 623 999349 624 Group 99935 625 999351 Child day-care services 626 999352 627 628 999353 999359 629 Heading 9994 630 Group 99941 631 999411 Guidance and counseling services nowhere else classified related to children Welfare services without accommodation Other social services without accommodation nowhere else classified Sewage and waste collection, treatment and disposal and other environmental protection services Sewerage, sewage treatment and septic tank cleaning services Sewerage and sewage treatment services 632 999412 Septic tank emptying and cleaning services 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rvices furnished by human rights organisations 662 999594 663 999595 664 999596 665 999597 666 999598 Home owners associations 667 999599 672 673 999613 999614 674 999615 675 Group 99962 Cultural and recreational associations Services furnished by environmental advocacy groups Services provided by youth associations Other civic and social organisations Services provided by other membership organisations nowhere else classified Recreational, cultural and sporting services Audiovisual and related services 668 Heading 9996 669 Group 99961 670 999611 Sound recording services 671 999612 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 facility operation services 676 677 678 679 999621 999622 Performing arts event production and presentation services 999623 999629 680 Group 99963 681 999631 682 99963....