TaxTMI 
TaxTMI 
Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST
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....xtension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST <br>GST<br>Dated:- 5-2-2024<br><BR>Extension of last date for submission of feedback on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST: Please see the enclosed notice, published on the CBIC website on 04th Jan 2024, calling for feedback/ suggestions from stakeholders on the Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST. In the said notice, all stakeholders were requested to kindly provide feedback/ suggestions on the annexed draft schedule of GST rates on services latest by 31st January 2024. It is informed that the last date for submission of feedback/suggestions on the annexed draft schedule of GST rates on services stands extended to 16th February 2024. It is requested that feedback/suggestions may be emailed to [email protected] ***** Enclosed: 1. Notice calling for feedback/ suggestions from stakeholders on the Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST 2. Draft rate sche....
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....dule of services at 6 digit level of classification ============= Document 1Notice calling for feedback/ suggestions from stakeholders on Harmonization of GST Rate Schedule on Services and the Classification of Services adopted for GST As per Notification No. 12/2017-Central Tax dated 28.06.2017, as amended by Notification No. 78/2020-Central Tax dated 15.10.2020, taxpayers having turnover up to Rs. 5 Crore in the previous financial year are required to declare classification of services at a 4- digit level and those having turnover above Rs. 5 Crore at a 6-digit level. 2. Under GST, the Scheme of Classification of services adopted is based on UNCPC (UN Central Product Classification of Goods and Services). However, while the UNCPC adopts a 5 digit classification, the classification adopted for GST is a 4-digit classification with digits 99 pre-fixed to indicate that these are services. This scheme of classification has been annexed to the Rate Notification No. 11/2017-CT(R) dated 28.06.2017. 3 In the said Notification, the GST rate schedule specifying the applicable GST rates for different services does not mention the classification of services at the six digit level. Therefore,....
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.... an attempt has been made to harmonize the GST Rate Schedule with the Classification of Services with a view to promote ease of doing business. The document annexed with this note (pages 1 to 74) is a self-contained draft schedule of GST rates on services, in which the service code (6-digit), the description of the service and the applicable rate, along with the condition applicable, are given together. Also, the numerous conditions specified in the existing rate notification have been standardized, coded and moved to a separate table which has made the main body of the notification easier to read. 4. All are requested to kindly provide feedback/ suggestions on the annexed draft schedule of GST rates on services latest by 31st January 2024. The same may be mailed at the email id [email protected] ***** Enclosed: Draft rate schedule of services at 6 digit level of classification Government of India Ministry of Finance (Department of Revenue) Notification No. Central Tax (Rate) New Delhi, Dated <> G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15,sub-sect....
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....ion (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2017 –Central Tax(Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, except as respects things done or omitted to be done before such supersession, hereby notifies that the central tax, on the intra-State supply of services of description as specified in column (4) of the Schedule below, falling under Chapter, Section ,Heading or Service Code (Tariff) as specified in column (2) and column (3), shall be levied at the rate as specified in the corresponding entry in column (5), subject to any of the condition(s) specified in the corresponding entry in column (6) of the said Schedule:- Schedule Chapter, Section, S.No. Heading Service Code Description of the Service Rate (Percent) Condition or (Tariff) Grou....
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....p (1) (2) (3) (4) (5) (6) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 4 Group 99541 5 995411 Construction services Construction services of buildings Construction services of affordable residential apartments by a promoter in a Residential Real Estate Project or Real Estate Project other than Residential Real Estate Project, 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. 0.75 1 Page | | 1 Chapter, Section, Service Rate (Percent) Condition 3.75 1 S.No. Heading Code or (Tariff) Group 6 995412 7 8 995413 995414 Description of the Service Construction services of residential apartments other than affordable residential apartments by a promoter in a Residential Real Estate Project or Real Estate Project other than Residential Real Estate Project, 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, wh....
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....ichever is earlier. Construction services of commercial apartments by a promoter in a Residential Real Estate Project, 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. Construction of a residential apartment by a promoter in an ongoing project under any of the schemes or categories specified below in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item: - (i) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (ii) a civil structure or any other original works pertaining to the "In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban) (iii) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement†under the Housing for All (Urban) Mission/Pradhan Mant....
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....ri Awas Yojana; (iv) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses" constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban) 3.75 1 6 2 Page | 2 S.No. 9 Chapter, Section, Service Heading Code or (Tariff) Group 995415 Description of the Service (v) a civil structure or any other original works pertaining to the "houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2)" under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban) (vi) a single residential unit otherwise than as a part of a residential complex; (vii) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (viii) low cost houses up to a c....
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....arpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan MantriAwas Yojana; (2) any housing scheme of a State Government; (ix) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; (x) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Construction services of: a. residential apartments by a promoter in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed. b. commercial apartments (shops, offices, Rate (Percent) Condition Page | 3 S.No. 10 10 11 12 13 Chapter, Section, Service Hea....
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....ding Code or (Tariff) Group 14 Group 99542 995416 995417 995418 995419 Description of the Service godowns etc.) by a promoter in a REP other than RREP Explanation: Supply by way of services specified at 995411, 995412, 995413 and 995414 shall attract central tax prescribed against them in column (5) subject to conditions specified against them in column (6) and shall not be levied at the rate as specified under this entry. Construction services of single dwelling, multi dwelling, multi-storied residential buildings, other residential buildings such as old age homes, homeless shelters, hostels and the like, other than services specified at 995411 to 995415. (i) 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 (ii) 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 (iii) Construction services of other non-residential buildings such as educati....
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....onal institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar. Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017 Construction services of other buildings nowhere else classified including construction services involving repair, alterations, additions, replacements, renovation, maintenance or remodeling of the buildings. General construction services of civil engineering works Rate (Percent) Condition 9 2 9 9 2.5 3 9 2 Page | 4 Chapter, Section, Service S.No. Heading Code Description of the Service Rate (Percent) Condition or (Tariff) Group 15 995421 General construction services of highways, streets, roads, bridges and tunnels for roadways and highways 9 16 995422 General construction services of harbours, seaports and the like 9 9 17 18 19 995423 995424 995425 20 995426 21 22 995427 995428 23 995429 General construction services of long-distance underground/ overland/ submarine pipelines (gas/oil e....
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....tc.), communication and electric power lines (cables); pumping stations and related works; transformer stations and related works General construction services of local water and sewage pipelines, electricity and communication cables and related works General construction services of railways, rail tracks, platforms, bridges, tunnels, electric power lines, transformer stations and other related works for railways General construction services of airports, airfields, runways, bridges, tunnels, electric power lines, transformer stations and other related works for airports General construction services of waterways, dams, water mains and lines, irrigation and other waterworks Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. General construction services of other civil engineering works nowhere else classified including construction services involving repair, alterations, additions, replacements, ....
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....renovation, maintenance or remodeling of the buildings covered by service codes 995421 to 995428 above. 9 9 9 6 4 24 Group Site preparation services 99543 25 995431 Demolition services 6 4 9 - 26 995432 Site formation and clearance services including 6 4 Page | 5 Chapter, Section, Service Heading Code S.No. or Group (Tariff) 27 995433 28 995434 29 995439 30 Group 99544 31 995441 32 33 995442 995443 Description of the Service 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 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 types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like) Other assembly and erection services nowhere else classified Special trade construction services 34 995449 35 Gr....
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....oup 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 43 995459 Scaffolding services Other special trade construction services nowhere else classified 44 Group 99546 Rate (Percent) Condition 9 6 9 6 9 6 9 9 9 9 9 9 9 9 Installation services 45 995461 Electrical installation services including Electrical wiring and fitting services, fire installation services, burglar alarm system installation services alarm 46 995462 Water plumbing and drain laying services 9 47 995463 Heating, ventilation and air conditioning equipment installation services 9 48 995464 Gas fitting installation services 9 49 995465 Insulation services 9 Page | 6 Chapter, Section, Service Condition S.No. Heading Code Description of the Service Rate (Percent) or (Tariff) Group 50 995466 Lift and escalator installation services 9 51 995469 52 Group Other installation services nowhere else classified Building completion and finishing services 9 99547 53 995471 Glazing services 9 54 995472 Plastering services 9 5....
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....5 995473 Painting services 9 56 995474 Floor and wall tiling services 9 57 995475 Other floor laying, wall covering and wall papering services 9 58 995476 Joinery and carpentry services 9 59 995477 Fencing and railing services 9 60 60 995479 Other building completion services nowhere else classified and finishing 9 Distributive Trade Services; Accommodation, Food and Beverage 61 Section 6 62 Heading 9961 63 Group 99611 64 996111 Service; Transport Services; Gas and Electricity Distribution Services Services in wholesale trade 65 Heading 9962 Services in wholesale trade Services provided for a fee or commission or on contract basis on wholesale trade Explanation- This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission Services of electronic whole sale agents and brokers â— Services of whole sale auctioning houses Services in retail trade I I 9 I Page | | 7 Chapter, Section, Service Description of the Service Rate (Percent) Condition S.No. Heading Code or (Tariff) Group 66 Group ....
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....Services in retail trade 99621 67 996211 Services provided for a fee or commission or on contract basis on retail trade Explanation- This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate retail commercial transactions between buyers and sellers, for a fee or commission Services of electronic retail agents and brokers Services of retail auctioning houses 9 68 Heading 9963 Accommodation, food, and beverage services 69 Group Accommodation services 99631 70 996311 Supply of 'hotel accommodation' service other than those covered by SAC 996321 6 9 10 71 Group Other accommodation services 99632 72 996321 Room or unit accommodation services provided by student residences, Hostels, Paying Guest and the like 6 5 9 73 Group 99633 996331 74 Food, edible preparations, alcoholic and non- alcoholic beverages serving services 'Restaurant service' supplied by cafes, Hotels, Inn, Guest House, Club, canteen and similar eating facilities including takeaway services, room services and door delivery of food other than at 'specified premises'. restaurants, 2.5 75 996332 Supply of 'outdoor....
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.... catering', at premises other than 'specified premises' provided by any person other than- (a) suppliers providing 'hotel accommodation' at 2.5 Page | | 8 S.No. Chapter, Section, Service Heading Code or (Tariff) Group 76 77 78 Description of the Service Rate (Percent) Condition 996333 996334 996339 'specified premises', or (b) suppliers located in 'specified premises'. Catering services in trains, flights and the like It includes: (i) supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. (ii) Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators Composite supply of “outdoor catering" together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than "specified premises" provided by any person other than- (a) suppliers providing "hotel accommodation" at "specified premisesâ€, or (b) suppliers located in ....
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....€œspecified premises" Other food, edible preparations, alcoholic and non-alcoholic beverages serving services. Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by SAC 996331, 996332, 996333, 996334 shall attract central tax prescribed against them in column (5) subject to conditions specified against them in column (6), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of 'restaurant service' at 'specified premises' (c) This entry covers supply of ‘outdoor catering', provided by suppliers providing 'hotel accommodation' at ‘specified premises', or suppliers located in 'specified premises'. (d) This entry covers composite supply of ‘outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation' at 2.5 2.5 9 Page | | 9 Chapter, Section, Service S.No. Heading Code or (Tariff) Group 79 Heading 9964 80 Group 99641 Description of the Service 'specified premises', or suppliers located....
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.... in ‘specified premises'. Passenger transport services Local and sightseeing transportation services of passengers by land Rate (Percent) Condition 81 996411 Local land transport service of passengers by Railways 2.5 7 82 996412 Local land transport service of passengers by metro rail/monorail/tramway Nil 83 996413 Non-scheduled local bus and coach charter services 2.5 6 180 8 84 996414 scheduled local bus and coach charter services 2.5 8 6 - 85 996415 86 996416 Taxi-services including radio taxi and other similar services Local land transport service of passengers by any other motor vehicle including auto-rickshaws, three-wheelers, scooters etc. 2.5 8 6 - 2.5 8 6 - 87 88 89 996417 996418 996419 Transport services of passengers by ropeways Sightseeing transportation services by rail or road Other land transportation service of passengers nowhere else classified 2.5 9 I 9 90 Group 99642 Local and sightseeing transportation services of passengers by water and air 91 996421 Local water transport service of passengers by ferries and the like 9 92 2 93 94 22 996422 996423 996429 95 Group 99643 96 996431 Local water transport service of passengers by cruises and the like Sightseein....
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....g transportation services by water Other local and sightseeing transportation service of passengers nowhere else classified Long-distance transport service of passengers by land Long-distance transport service of passengers through rail network by railways 99 2.5 7 Page | 10 Chapter, Section, Service Rate (Percent) Condition 2.5 8 6 S.No. Heading Code or (Tariff) Group 97 996432 98 99 996433 996434 996439 Description of the Service Scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like Non-scheduled long-distance transport services of passengers through road by bus and coach services including stage carriage, contract carriage and the like Long-distance transport service of passengers by any motor vehicle other than bus including motorcab, maxicab and radio taxi Other long distance transport service of passengers by land nowhere else specified Long-distance transport service of passengers by water 2.5 6 2.5 8 8 100 101 Group 99644 102 996441 Coastal water transport service of passengers by ferries and the like 103 996442 Coastal water transport service of passengers by cruise ships and....
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.... the like 9 104 996443 Inland water transport service of passengers by ferries and the like Nil I 105 996444 Inland water transport service of passengers by cruise ships and the like Nil 106 996445 International water transport services passengers by ferries, cruise ships and the like of 9 107 996449 108 Group 99645 Other long distance transport service of passengers by water nowhere else specified Long-distance transport service of passengers by air 109 996451 Domestic scheduled air transport service of passengers in economy class 2.5 110 996452 Domestic scheduled air transport service of passengers in other than economy class 6 111 996453 Domestic non-scheduled air transport service of passengers 2.5 10 6 112 996454 International scheduled air transport service of passengers in economy class 2.5 113 996455 International scheduled air transport service of passengers in other than economy class 6 Page 11 Chapter, Section, Service Rate (Percent) Condition 2.5 3 11 2.5 7 2.5 3 S.No. Heading Code or (Tariff) Group 114 996456 115 116 Heading 9965 117 Group 99651 118 119 996459 996511 996512 120 996513 121 996514 122 996515 123 996516 124 996517 125 996518 126 996519 127 Group 99652 Des....
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....cription of the Service International non-scheduled air transport service of passengers Other long-distance transportation service of passengers by air nowhere else specified including space transport service of passengers Goods Transport Services Land transport services of Goods Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle by a goods transport agency. Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by other than Container Transport Operators (CTOS) Transport services via pipeline of petroleum and petroleum products including natural gas Transport services via pipeline of other chemicals, coal slurry and of other goods Moving services of household goods, office equipment and furniture Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency Railway transpor....
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....t services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways Transport of goods by ropeways Other land transport services of goods nowhere else classified Water transport services of goods 9 Nil 10 5 2.5 3 6 11 Page 12 S.No. Chapter, Section, Service Heading Code Description of the Service Rate (Percent) Condition or (Tariff) Group 128 996521 Coastal water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like 2.5 12 129 996522 Nil 130 996523 2.5 12 131 Group 99653 132 996531 133 996532 134 Group 99654 135 996540 136 Heading 9966 Inland water transport services of goods by refrigerated vessels, tankers and other vessels International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like Air and Space transport services of goods Domestic air and space transport services of letters and parcels and other goods International air and space transport services of letters and parcels and other goods Multimodal Transport of goods from a....
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.... place in India to another place in India Multimodal Transport of goods from a place in India to another place in India Rental services of transport vehicles with operators 6 137 Group Rental services of road vehicles with operators 99660 138 996601 Rental services of buses and coaches with operator 2.5 8 6 139 996602 140 996603 Rental services of trucks, trailers or any other vehicle used for carrying goods with operator Rental services of other motor vehicles including motor cab or maxicab with operator 6 2.5 8 6 - 141 996604 142 996605 143 996606 Rental services of passenger vessels with operator Rental services of goods vessels with operator Rental service of passenger aircraft with operator 9 2.5 12 9 - 144 996607 Rental service of goods aircraft with operator 9 145 996609 Rental service of transport vehicles with operators nowhere else specified 9 146 Heading Supporting services in transport 9967 147 Group Cargo handling services 99671 148 996711 Container handling services 9 149 996712 Customs house agent services 9 150 996713 Clearing and forwarding services 9 151 996719 Other cargo and baggage handling services 9 Page 13 S.No. Chapter, Section, Service Heading Code Descrip....
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....tion of the Service Rate (Percent) Condition or (Tariff) Group 152 Group Storage and warehousing services 99672 153 996721 Refrigerated storage services 9 154 996722 155 996729 156 Group Bulk liquid or gas storage services Other storage and warehousing services Supporting services for railway transport 9 9 99673 157 996731 Railway pushing or towing services 9 158 996739 Other supporting services for railway 9 transport nowhere else classified 159 Group Supporting services for road transport 99674 160 996741 Bus station services 161 996742 state Operation services of national highways, highways, expressways, roads and streets; bridges and tunnel operation services 9 9 162 996743 Parking lot services 9 163 996744 Towing services for commercial and private vehicles 9 164 996749 165 Group 99675 166 996751 Other supporting services for road transport nowhere else classified Supporting services for water transport (coastal, transoceanic and inland waterways) Port and waterway operation services (excluding cargo handling) such as operation services of ports, docks, light houses, light ships and the like Pilotage and berthing services 167 996752 168 996753 Vessel salvage and refloating ser....
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....vices 169 996754 Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts 9 9 2.5 170 996759 Other supporting services for water transport nowhere else classified 9 171 Group Supporting services for air or space transport 99676 172 996761 Airport operation services (excluding cargo handling) 9 173 996762 Air traffic control services 9 174 996763 Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts 2.5 Page 14 Chapter, Section, Service S.No. Heading Code or (Tariff) Description of the Service Rate (Percent) Condition Group 175 996768 176 996769 177 Group Other supporting services for air transport Supporting services for space transport Other supporting transport services 9 9 99679 178 179 996791 996792 Goods transport agency services for road transport Goods transport agency services for other modes of transport 9 9 180 996793 Other goods transport services 9 181 996799 Other supporting transport services nowhere else classified 9 182 Heading Postal and courier services 9968 183 Group Postal and courier services 99681 184 996811 Postal services in....
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....cluding post office counter services, mail box rental services 9 185 996812 Courier services 9 186 996813 Local delivery services 9 187 996819 188 Heading 9969 189 Group Other Delivery Services nowhere else classified Electricity, gas, water and other distribution services Electricity and gas distribution services 9 99691 190 996911 191 996912 Electricity transmission or distribution services Gas distribution services 9 9 192 Group Water distribution and other services 99692 193 996921 Water distribution services 194 996922 195 996929 196 Section 7 197 Heading Services involving distribution of steam, hot water and air conditioning supply and the like Other distribution services nowhere else classified Financial and related services; real estate services; and rental and leasing services Financial and related services 9 9 9 9971 198 Group 99711 199 997111 Financial services (except investment banking, insurance services and pension services) Central banking services 200 997112 Deposit services 9 201 997113 Credit-granting services including stand-by commitment, guarantees and securities 9 202 997114 Financial leasing services 9 Page | 15 Chapter, Section, Service S.No. Heading Code ....
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....or (Tariff) Group 203 997115 204 997116 205 997119 Description of the Service Rate (Percent) Condition Transfer of the right to use any goods for Same any purpose (whether or not for a specified rate period) for cash, deferred payment or other valuable consideration. central tax as of on supply of like goods involving transfer of title in goods Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate central tax as of on supply of like Other financial services (except investment banking, insurance services and pension services) Investment banking services goods involving transfer of title in goods 206 Group 99712 207 997120 Investment banking services 208 Group 99713 Insurance and pension services (excluding reinsurance services) 209 997131 Pension services 9 210 997132 Life insurance services 9 211 997133 Accident and health insurance services 9 212 997134 Motor vehicle insurance services 9 213 997135 Service of third party insurance of "goods carriage" 6 214 997136 Marine, aviation, and other transport insurance services 215 997137 Freight insurance services and travel insurance services 216 997138 Other property insurance ser....
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....vices 9 217 997139 Other non-life insurance services 9 Page | 16 S.No. Chapter, Section, Service Heading Code or (Tariff) Description of the Service Rate (Percent) Condition Group 218 Group Reinsurance services 99714 219 997141 Life reinsurance services 9 220 997142 Accident and health reinsurance services 221 997143 Motor vehicle reinsurance services 9 222 997144 Marine, aviation and other transport reinsurance services 9 223 997145 Freight reinsurance services 9 224 997146 Other property reinsurance services 9 225 997149 Other non-life reinsurance services 226 Group 99715 Services auxiliary to financial services (other than to insurance and pensions) 227 997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services 9 228 229 997153 997152 Brokerage and related securities and commodities services including commodity exchange services Portfolio management services except pension funds 230 997154 Trust and custody services 231 997155 Services related to the administration of financial markets 9 232 997156 Financial consultancy services 9 233 997157 Foreign exchange services 9 234 997158 Financial transactions p....
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....rocessing and clearing house services 9 235 997159 Other services auxiliary to financial services (other than to insurance and pensions) 236 Group Services auxiliary to insurance and pensions 99716 237 238 239 240 241 997161 Services auxiliary to insurance and pensions 997162 Insurance claims adjustment services 997163 Actuarial services 997164 997169 9 9 242 Group Pension fund management services Other services auxiliary to insurance and pensions Services of holding financial assets 9 99717 243 997171 Services of holding equity of subsidiary companies 244 997172 Services of holding securities and other assets of 9 9 trusts similar financial entities and funds and Page | 17 S.No. Chapter, Section, Service Heading Code or (Tariff) Description of the Service Rate (Percent) Condition 245 Group Heading Real estate services 9972 246 Group 99721 Real estate services involving owned or leased property 247 997211 Rental or leasing services involving own or leased residential property 9 248 997212 Rental or leasing services involving own or leased non-residential property 9 249 997213 Trade services of buildings 9 250 997214 Trade services of time-share properties 9 251 997215 Trade service....
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....s of vacant and subdivided land 9 252 997219 Other real estate services involving owned or leased property 9 253 Group 99722 Real estate services on a fee or commission basis or on contract basis 254 997221 Property management services on a fee or commission basis or on contract basis 9 255 997222 Building sales on a fee or commission basis or on contract basis 9 256 997223 Land sales on a fee or commission basis or on contract basis 9 257 997224 Real estate appraisal services on a fee or commission basis or on contract basis 9 258 997229 Other real estate services on a fee or commission basis or on contract basis 259 Group 99723 Transfer of development rights, FSI or additional FSI 260 997231 Services by way of grant of development rights, FSI or additional FSI 9 261 Heading 9973 262 Group 99731 263 997311 264 997312 Leasing or rental services [without]² operator concerning Leasing or rental services machinery and equipment [without]² operator Leasing or rental services concerning transport equipment including containers, without operator Leasing or rental services concerning agricultural machinery and equipment without operator Same rate of central tax as on supply of like ....
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....goods involving transfer title of goods Same rate of central tax as on supply of of Page | 18 S.No. Chapter, Section, Service Heading or Code (Tariff) Description of the Service Group Rate (Percent) Condition like goods 265 997313 Leasing or rental services concerning construction machinery and equipment without operator 266 997314 involving transfer of title of goods Same rate of central tax as on supply of like goods involving transfer title of goods of Same rate of and equipment (except central tax as Leasing or rental services concerning office machinery computers) without operator on supply of like goods involving transfer title of goods of Leasing or rental services concerning computers Same rate of 267 997315 without operators 268 997316 Leasing or rental services concerning telecommunications equipment without operator central tax as on supply of like goods involving transfer title of goods of Same rate of central tax as on supply of like goods involving transfer title of goods of Same rate of 269 997317 Leasing or rental services concerning other operator machinery and equipment without central tax as on supply of 270 997318 Transfer of the right to use any goods for any p....
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....urpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. like goods involving transfer of title of goods of Same rate central tax as on Page | | 19 S.No. Chapter, Section, Service Heading or Code (Tariff) Description of the Service Group 271 997319 272 Group 99732 273 997321 274 997322 275 997323 276 997324 Rate (Percent) supply of like goods involving transfer title in goods of or of Same of Any transfer of right in goods undivided share in goods without the transfer rate of title thereof. 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) central tax as on supply of like goods involving transfer title in goods of Same rate of central tax as on supply of like goods involving transfer of title of goods Leasing or rental services concerning video tapes Same rate of and disks (home entertainment equipment) central tax as on supply of like goods involving transfer title of goods of Leasing or rental services concerning furniture Same rate of and other househol....
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....d appliances central tax as on supply of like goods involving transfer title of goods of Leasing or rental services concerning pleasure and Same rate of leisure equipment central tax as on supply of like goods involving Condition Page | 20 Chapter, Section, Service S.No. Heading or Code (Tariff) Description of the Service Group Rate (Percent) transfer of title of goods 277 997325 278 997326 Leasing or rental services concerning household Same rate of linen, textiles, clothing, and footwear. central tax as on supply of like goods involving transfer title of goods of Leasing or rental services concerning do-it- Same rate of yourself machinery and equipment 279 997327 Leasing or rental services concerning other goods 280 997328 281 997329 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. Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. central tax as of on supply of like goods involving transfer title of goods Same rate of central tax as on supply of like goods involving transfer title of goods Same rate of central tax as on suppl....
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....y of like goods involving of transfer of title of goods Same rate central tax as of on supply of like goods involving transfer title in goods of 282 Group 99733 283 997331 284 Licensing services for the right to intellectual property and similar products Licensing services for the right computer software and databases use to use 997332 Licensing services for the right to broadcast and Condition Page | 21 S.No. Chapter, Section, Service Heading Code or (Tariff) Group Description of the Service show original films, sound recordings, radio and television programme and the like Rate (Percent) Condition 285 997333 Licensing services for the right to reproduce original art works 286 997334 287 997335 288 997336 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 289 997337 Licensing services for the right 9 9 9 9 to use 9 290 997338 291 997339 minerals including its exploration and evaluation Licensing services for right to use other natural resources including telecommunication spectrum Licensing service....
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....s for the right to use other intellectual property products and other resources nowhere else classified Business and Production Services Research and development services 9 9 292 Section 8 293 Heading 9981 294 Group 99811 295 998111 Research and experimental development services in natural sciences and engineering Research and experimental development services in natural sciences 9 296 998112 Research and experimental development services in engineering and technology 9 297 998113 Research and experimental development services in medical sciences and pharmacy 9 298 998114 Research and experimental services in agricultural sciences development 9 299 Group 99812 Research and experimental development services in social sciences and humanities 300 998121 Research and experimental development services in social sciences 9 301 998122 Research and experimental development services in humanities 9 302 Group Interdisciplinary research services 99813 303 998130 Interdisciplinary research and experimental development services 9 304 Group 99814 Research and development originals Page | 22 Chapter, Section, Service Rate (Percent) Condition S.No. Heading Code or (Tariff) Group 305 998141 306 998....
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....142 307 998143 308 998144 309 998149 310 Heading 9982 311 Group 99821 312 998211 313 314 998212 998213 Description of the Service and development originals in Research 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 9 9 9 315 998214 Legal documentation and certification services concerning other documents 316 998215 Arbitration and conciliation services 317 998219 Other legal services nowhere else classified 9 9 9 318 Group Accounting, auditing and bookkeeping services 99822 319 998221 Financial auditing services 320 998222 Accounting and bookkeeping services 321 998223 Payroll services 322 998229 323 Group 99823 324 325 326 998231 998232 998239 327 Group Other similar services n....
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....owhere else classified Tax consultancy and preparation services Corporate tax consulting and preparation services Individual tax preparation and planning services Other tax consultancy and preparation services Insolvency and receivership services 9 9 9 9 9 9 99824 328 998240 Insolvency and receivership services 9 329 Heading 9983 330 Group 99831 Other professional, technical and business services Management consulting and management services; information technology services I Page 23 S.No. Chapter, Section, Service Heading Code or (Tariff) Group 331 998311 Description of the Service Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management Business consulting services including public relations services Rate (Percent) Condition 9 332 998312 9 333 998313 Information technology consulting and support services 9 334 998314 Information technology design and development services 9 335 998315 Hosting and information technology 9 336 998316 337 998319 infrastructure provisioning services Information technology infrastructure and network management services Other information technology services nowhere e....
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....lse classified 338 Group Architectural services, urban and land 99832 339 998321 planning and landscape architectural services Architectural advisory services 340 998322 Architectural services for residential building projects 9 341 998323 Architectural services for non-residential building projects 9 342 998324 Historical restoration architectural services 9 343 998325 Urban planning services 9 344 998326 Rural land planning services 9 345 998327 Project site master planning services 9 346 998328 Landscape architectural services and advisory services 9 347 998329 348 Group Other architectural services, urban and land planning and landscape architectural services Engineering services 9 99833 349 998331 Engineering advisory services 9 350 998332 Engineering services for building projects 9 351 998333 Engineering services for industrial manufacturing projects and 9 352 998334 353 998335 Engineering services for transportation projects Engineering services for power projects 9 9 354 998336 Engineering services for telecommunications and broadcasting projects 9 355 998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, 9 I Page | 24 Chapter,....
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.... Section, Service S.No. Heading Code Description of the Service Rate (Percent) Condition or (Tariff) Group sewerage and drainage projects 356 998338 Project management services for construction projects 9 357 998339 358 Group Engineering services for other projects nowhere else classified Scientific and other technical services 99834 359 998341 360 998342 Geological and geophysical consulting services Subsurface surveying services 9 9 361 998343 362 998344 363 998345 364 998346 Mineral exploration and evaluation Surface surveying and map-making services Weather forecasting and meteorological services Technical testing and analysis services 9 9 9 I 9 365 998347 366 998348 367 998349 Certification of ships, aircraft, dams, and the like Certification and authentication of works of art Other technical and scientific services nowhere else classified 9 9 ייוי 9 I 368 Group Veterinary services 99835 369 998351 Veterinary services for pet animals 9 370 998352 Veterinary services for livestock 9 371 998359 372 Group 99836 Other veterinary services nowhere else classified Advertising services and provision advertising space or time 9 of 373 998361 Advertising Services 9 374 9....
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....98362 Purchase or sale of advertising space or time, on 9 commission 375 998363 Sale of advertising space in print media 2.5 376 998364 Sale of television and radio advertising time 9 377 998365 Sale of internet advertising space 9 378 May 998366 Sale of other advertising space or time 9 I check with n/f 379 Group 99837 Market research and public opinion polling services 380 998371 Market research services 9 381 998372 Public opinion polling services 9 382 Group 99838 Photography and videography and their processing services 383 998381 Portrait photography services 9 384 998382 Advertising and related photography services 9 Page | 25 Chapter, Section, Service 392 998392 Design originals 393 998393 394 998394 395 998395 396 998396 397 998397 398 998399 399 Heading 9984 400 Group Telephony and S.No. Heading Code or (Tariff) Group 385 998383 386 998384 387 998385 388 389 998389 390 Group 99839 391 998386 998391 Description of the Service 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 nowher....
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....e else classified Other professional, technical and business services Specialty design services including interior design, fashion design, industrial design and other specialty design services Scientific and technical consulting services Original compilations of facts or information Translation and interpretation services Trademarks and franchises Sponsorship services and brand promotion services Other professional, technical and business services nowhere else classified Telecommunications, broadcasting information supply services and telecommunications 9 9 9 9 9 9 9 9 9 Rate (Percent) Condition I I other 99841 services 401 998411 Carrier services 9 402 998412 Fixed telephony services 9 403 998413 Mobile telecommunications services 9 404 998414 Private network services 9 405 998415 Data transmission services 9 406 998419 Other telecommunications services including 9 fax services, telex services nowhere else classified 407 Group Internet telecommunications services 99842 408 998421 Internet backbone services 9 409 998422 Internet access services in wired and wireless mode 9 410 998423 Fax, telephony over the internet 411 998424 Audio conferencing and video conferencing over 9 Page |....
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.... 26 Chapter, Section, Service Rate (Percent) Condition S.No. Heading Code Description of the Service or (Tariff) Group the internet 412 998429 Other internet telecommunications services 9 nowhere else classified 413 Group On-line content services 99843 414 998431 6 On-line text based information such as online books other than e-books, newspapers, periodicals,-directories and the like 415 998432 On-line audio content 9 416 998433 On-line video content 9 417 998434 Software downloads 9 418 998435 Supply consisting only of e-book. 2.5 - For the Explanation. purposes of this notification, “e-books" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 419 998439 420 Group Other on-line contents nowhere else classified News agency services 9 99844 421 998441 News agency services to newspapers and periodicals 9 422 998442 Services of independent journalists and press photographers 9 423 998443 News agency services to audiovisual media 9 424 Group Library and archive services 99845 425 998451 Library services 9 426 998452....
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.... Operation services of public archives including digital archives 9 427 998453 Operation services of historical archives including 9 digital archives 428 Group Broadcasting, programming and 99846 programme distribution services 429 998461 Radio broadcast originals 9 430 998462 Television broadcast originals 9 431 998463 Radio channel programmes 9 432 998464 Television channel programmes 9 Page | 27 Chapter, Section, Service S.No. Heading Code Description of the Service Rate (Percent) Condition or (Tariff) Group 433 998465 Broadcasting services 9 434 998466 Home programme distribution services 9 435 998469 Other broadcasting, programming and 9 programme distribution services 436 Heading Support services 9985 437 Group 99851 438 998511 439 998512 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 9 440 998513 Contract staffing services 9 441 998514 Temporary staffing services 9 442 998515 443 998516 Temporary services 444 998517 Long-term staffing (pay rolling) services Co-employment staffing services 9 staffing-to-permanent placem....
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....ent 9 9 445 998519 Other employment and labour supply services nowhere else classified 9 446 Group Investigation and security services 99852 447 998521 Investigation services 448 998522 Security consulting services 449 998523 Security systems services 450 998524 Armoured car services 451 998525 Guard services 452 998526 Training of guard dogs 453 998527 Polygraph services 454 998528 Fingerprinting services 455 998529 Other investigation & security services nowhere else classified 9 9 9 9 9 9 9 9 9 456 Group Cleaning services 99853 457 998531 Disinfecting and exterminating services 2.5 13 9 - 458 998532 Window cleaning services 2.5 13 9 459 998533 General cleaning services 2.5 13 9 - 460 998534 Specialised cleaning services for reservoirs and tanks 2.5 13 9 Page | 28 Chapter, Section, Service S.No. Heading Code Description of the Service Rate (Percent) Condition or (Tariff) Group 461 998535 Sterilisation of objects or premises (operating rooms) 2.5 13 9 462 998536 Furnace and chimney cleaning services 2.5 13 9 - 463 998537 Exterior cleaning of buildings of all types 2.5 13 9 - 464 998538 Cleaning of transportation equipment 2.5 13 465 998539 Other cleaning services nowhere else clas....
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....sified 9 2.5 - 13 9 466 Group Packaging services 99854 467 998541 Packaging services of goods for others 468 998542 Parcel packing and gift wrapping 469 998543 Coin and currency packing services 470 998549 471 Group 99855 Other packaging services nowhere else classified Travel arrangement, tour operator and related services 9 9 9 9 472 998551 Reservation services for transportation 9 473 998552 Reservation services for accommodation, cruises and package tours 9 474 998553 Reservation services for convention centres, congress centres and exhibition halls 9 475 998554 Reservation services for event tickets, cinema 9 halls, entertainment and recreational services and other reservation services 476 998555 Tour operator services 2.5 14 477 998556 Tourist guide services 9 478 998557 Tourism promotion and visitor information services 9 479 998559 Other travel arrangement and related services nowhere else classified 9 480 Group Other support services 99859 481 998591 Credit reporting and rating services 9 482 998592 Collection agency services 9 483 998593 Telephone-based support services 9 484 998594 Combined office administrative services 9 Page | 29 Chapter, Section, Service Rate (Perce....
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....nt) Condition S.No. Heading Code Description of the Service or (Tariff) Group 485 998595 Specialised office support services such as duplicating services, mailing services, document preparation and the like 9 486 998596 Events, exhibitions, 487 488 998597 998599 489 Heading 9986 490 Group 99861 491 998611 Nil conventions and trade shows organisation and assistance services Landscape care and maintenance services 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 agriculture, forestry, fishing, animal husbandry Explanation: 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 of farm testing; labour; (b)supply (c) processes carried out at an a....
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....gricultural 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 its to use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; 9 9 2.5 15 9 Page | 30 Rate (Percent) Condition services; S.No. 492 Chapter, Section, Service Heading Code or (Tariff) Group 998612 493 998613 Description of the Service (f)agricultural extension (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase agricultural produce. of (h) services by way of fumigation in a warehouse of agricultural produce 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 vegetables. or Carrying out an intermediate production process as j....
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....ob 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 Nil 494 998619 Other Support services to agriculture, hunting, forestry and fishing 495 Group 99862 Support services to mining 496 998621 497 998622 Support services to exploration, mining or drilling of petroleum crude or natural gas or both Other support services to mining 6 9 498 Group 99863 Support services to electricity, gas and water distribution 499 998631 Support services to electricity transmission and distribution 9 500 998632 Support services to gas distribution 9 501 998633 Support services to water distribution 9 502 998634 Support services to distribution services of steam, hot water and air-conditioning supply 9 503 998635 Other support services to electricity water distribution , gas and 504 Heading Maintenance, repair and installation 9987 (except construction) services 505 Group Maintenance and repair services of 9 99871 fabricated metal products, machinery and Page | 31 Chapter, Section, Service S.No. Heading Code or (Tariff) Group 506 998711 507 998712 Desc....
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....ription of the Service Rate (Percent) Condition equipment Maintenance and repair services of fabricated metal products, except machinery and equipment Maintenance and repair services of office and accounting machinery computers peripheral equipment ' 9 and 508 998713 Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts 2.5 509 998714 2.5 510 998715 511 998716 Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts of ships and other vessels Maintenance and repair services of transport machinery and equipment other than those covered by 998713 & 998714 Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 9 2.5 6 512 998717 513 998718 514 998719 Maintenance and repair services of telecommunication equipment and apparatus Maintenance and repair services of elevators and escalators, commercial and industrial machinery Maintenance and repair ser....
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....vices of other machinery and equipment 9 9 9 515 Group Repair services of other goods 99872 516 998721 517 998722 518 998723 519 998724 Repair services of footwear and leather goods Repair services of watches, clocks and jewellery Repair services of garments and household textiles Repair services of furniture 9 9 9 9 520 998725 Repair services of bicycles 9 521 998726 Maintenance and repair services of musical instruments 9 Page | 32 Chapter, Section, Service S.No. Heading Code or (Tariff) Group 522 998727 523 998729 524 Group 99873 525 998731 526 998732 527 998733 528 998734 Description of the Service Repair services for photographic equipment and cameras Maintenance and repair services of other goods nowhere else classified Installation services (other than construction) Installation services of fabricated products, except machinery and equipment Installation services of industrial, manufacturing and service industry machinery and equipment Installation services of office accounting machinery and computers Installation services of radio, television and communications equipment and apparatus Rate (Percent) Condition 9 9 9 metal 9 9 and 9 9 529 998735 Installation services of profe....
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....ssional 9 medical machinery and equipment, and precision and optical instruments 530 998736 Installation services of electrical machinery and apparatus nowhere else classified 531 998739 Installation services of other goods nowhere else classified 9 532 Heading 9988 Manufacturing services on physical inputs (goods) owned by others 533 Group 99881 Food, beverage and tobacco manufacturing services 534 998811 Services by way of job work in relation to meat and meat products 2.5 535 998812 Services by way of job work in relation to fish and fish products 2.5 536 998813 Services by way of job work in relation to fruits and vegetables and their products 2.5 537 998814 Services by way of job work in relation to dairy products 2.5 538 998815 Services by way of job work in relation to all other food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 2.5 539 998816 Services by way of jobwork in relation to all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter 2.5 540 998817 Services by way ....
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....of jobwork in relation to 2.5 Page 33 S.No. Chapter, Section, Service Heading Code or (Tariff) Group 541 542 998818 998819 543 Group 99882 544 998821 545 998822 546 998823 547 998829 Description of the Service manufacture of beverages other than alcoholic liquor for human consumption Services by way of jobwork in relation to manufacture of tobacco and tobacco products Food, beverage and tobacco manufacturing services other than services by way of job work specified above Textile, wearing apparel and leather manufacturing services Services by way of jobwork in relation to textile/textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 Tailoring services other than by way of jobwork Services by way of jobwork in relation to leather and leather products Textile, wearing apparel and leather manufacturing services other than services by way of job work specified above. Wood and paper manufacturing services Services by way of job work in relation to wood and wood products Rate (Percent) Condition 9 2.5 2.5 6 9 548 Group 99883 549 998831 6 550 998832 Services by way of job work in relation to paper and paper products 6 551 998839 552 Group 998....
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....84 553 998841 Wood and paper manufacturing services other than services by way of job work specified above Petroleum, chemical and pharmaceutical product manufacturing services Services by way of jobwork in relation to coke and refined petroleum products 9 6 554 998842 Services by way of jobwork in relation to chemical products 555 998843 Services by way of jobwork in relation to pharmaceutical products 556 998849 Petroleum, chemical and pharmaceutical products manufacturing services other than services by way of job work specified above 9 557 Group Rubber, plastic and other non-metallic 99885 mineral product manufacturing service 558 998851 Services by way of job work in relation to Rubber and rubber products 6 559 998852 Services by way of job work in relation to Plastic and plastic products 6 Page | 34 Chapter, Section, Service S.No. Heading Code or (Tariff) Group 560 561 998853 998859 Description of the Service Services by way of job work in relation to other non-metallic mineral and their products Rubber, plastic and other non-metallic mineral product manufacturing services, other than services by way of job work specified above. Basic metal manufacturing services Rate (Percen....
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....t) Condition 6 9 562 Group 99886 563 998861 Services by way of job work in relation to basic metals 6 564 998869 565 Group 99887 566 998871 567 998872 568 998873 Basic metal manufacturing services, other than services by way of job work specified above Fabricated metal product, machinery and equipment manufacturing services Services by way of job work in relation to structural metal product, tank, reservoir and steam generator Services by way of job work in relation to weapon and ammunition Services by way of job work in relation to other fabricated metal products and metal treatment services 9 6 569 998874 570 998875 Services by way of job work in relation to computer, electronic and optical products Services by way of job work in relation to electrical equipments 6 571 998876 Services by way of job work in relation to General-purpose machinery nowhere else classified 572 998877 Services by way of job work in relation to Special- purpose machinery 6 573 998879 9 574 Group 99888 575 998881 576 998882 Fabricated metal product, machinery and equipment manufacturing services, other than services by way of job work specified above Transport equipment manufacturing services Services by ....
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....way of job work in relation to Motor vehicle and trailer manufacturing other than services by way of job work in relation to bus body building Services by way of job work in relation to other transport equipment manufacturing other than services by way of job work in relation to bus body building Page | 35 Chapter, Section, Service Rate (Percent) Condition S.No. Heading Code Description of the Service or (Tariff) Group 577 998883 Services by way of job work in relation to bus body building 9 578 579 Group 99889 580 581 Explanation- For the purposes of this entry, the term "bus body building" shall include building of body on vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. chassis of any 998889 998891 998892 Transport equipment manufacturing services, other than job work services specified above Other manufacturing services Services by way of any treatment or process on goods belonging to another person, including by way of job work, in relation to (a) printing of newspapers, (b) printing of books, journals and periodicals and (c) printing of all goods falling under Chapter 48 or 49 which attract CGST at 2.5% Services by way of any treatment o....
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....r process on goods belonging to another person, including by way of job work, in relation to printing of all goods falling under Chapter 48 or 49 which attract CGST at 6% 9 2.5 582 998893 Services by way of job work in relation to diamonds falling under Chapter 71 0.75 583 998894 Services by way of job work in relation to all products other than diamonds falling under Chapter 71 2.5 584 998895 Services by way of job work in relation to manufacture of umbrella. 6 585 998896 Services by way of job work in relation to manufacture of handicrafts. 2.5 586 998897 9 587 588 589 Heading 9989 998898 998899 Services by way of job work in relation to manufacture of alcoholic liquor for human consumption Other Job work services nowhere else classified Other manufacturing services nowhere else classified Other manufacturing services; publishing, printing and reproduction services; materials recovery services 6 9 Page 36 Chapter, Section, Service Rate (Percent) Condition S.No. Heading Code or (Tariff) Group 590 Group 99891 591 998911 592 998912 593 Group 99892 594 998920 595 Group 99893 596 998931 Iron and steel casting services 597 598 998932 998933 599 Group 99894 600 998941 601 998942 602 Gro....
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....up 99895 Description of the Service Publishing, printing, and reproduction services Publishing, on a fee or contract basis extruding Printing and reproduction services of recorded media, on a fee or contract basis Moulding, pressing, stamping, and similar plastic manufacturing services Moulding, pressing, stamping, extruding and similar plastic manufacturing services Casting, forging, stamping and similar metal manufacturing 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 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis Other manufacturing services; publishing, printing and reproduction services; materials recovery services 9 9 9 9 9 9 9 603 998950 Other manufacturing services; publishing, printing and reproduction services; materials recovery services nowhere else classified 9 604 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services 605 Group Administrat....
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....ive services of the government 99911 606 999111 Overall Government public services 9 607 999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service 9 608 999113 Public administrative services related to the more efficient operation of business 609 999119 Other administrative services of the government nowhere else classified 610 Group 99912 Public administrative services provided to the community as a whole Page | 37 Chapter, Section, Service Rate Condition (Percent) I I S.No. Heading Code Description of the Service or (Tariff) Group 611 999121 612 999122 613 999123 614 999124 Public administrative services related to External Affairs, Diplomatic and Consular services abroad Services related to foreign economic aid Services related to foreign military aid Military defence services 615 999125 Civil defence services 616 999126 Police and fire protection services 617 999127 618 999128 619 999129 620 Group Administrative 99913 621 999131 622 999132 623 999133 to 9 624 999134 625 999139 626 Heading 9992 627 Group 99921 628 999210 629 Group Primary education services 99922 630 999220 Pr....
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....imary education services 9 631 Group 99923 Secondary Education Services 632 999231 Secondary education services, general 9 633 999232 Secondary education services, technical and vocational 9 634 Group 99924 Higher education services Public administrative services related to law courts Administrative services related to the detention or rehabilitation of criminals Other Public administrative services provided to the community as a whole. related to compulsory social security schemes Administrative services related to sickness, maternity or temporary disablement benefit schemes services related Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees Administrative unemployment compensation benefit schemes Administrative services related to family and child allowance programmes Other administrative services compulsory social security schemes Education services Pre-primary education services Pre-primary education services related to 9 9 9 9 9 9 9 services 9 Page | 38 Chapter, Section, Service S.No. Heading Code Description of the Service Rate (Percent) Condition or (Tariff) Group 635 9....
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....99241 636 999242 637 999243 638 999249 Higher education services, general Higher education services, technical Higher education services, vocational Other higher education services 9 9 9 9 639 Group Specialised education services 99925 640 999250 Specialised education services 9 641 Group 99929 Other education and training services and educational support services 642 999291 Cultural education services 9 I 643 999292 Sports and recreation education services 9 644 999293 Commercial training and coaching services 9 645 999294 Other education and training services nowhere else classified 9 646 999295 647 999299 Services involving conduct of examination for admission to educational institutions Other educational support services 9 9 648 Heading 9993 649 Group Human health and social care services Human health services 99931 650 999311 Inpatient services 651 999312 9 2.5 3 Services provided by a clinical establishment by way of providing room other than Intensive Care Unit (ICU)/ Critical Care Unit (CCU)/ Intensive Cardiac Care Unit (ICCU)/ Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs 5000/- per day to a person receiving health care services. 652 999313 Medical....
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.... and dental services 9 653 999314 654 999315 655 999316 Childbirth and related services Ambulance services 9 Nursing and physiotherapeutic services 9 9 656 999317 Medical laboratory and diagnostic-imaging 9 services 657 999318 Blood, sperm and organ bank services 9 658 999319 including 9 659 Group 99932 660 999321 Other human health services homeopathy, unani, ayurveda, naturopathy, acupuncture and the like Residential care services for the elderly and disabled Residential health-care services other than by 9 Page | 39 S.No. Chapter, Section, Service Heading Code or (Tariff) Group 661 999322 662 Group 99933 663 999331 Description of the Service Rate (Percent) Condition hospitals Residential care services for the elderly and persons with disabilities Other social services with accommodation Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse Other social services with accommodation for children 9 6 664 999332 9 665 999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse 9 666 999334 Other social services with accommodation for adults 667 Group 99934 Soci....
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....al services without accommodation for the elderly and disabled 668 999341 Vocational rehabilitation services 9 669 999349 Other social services without accommodation for the elderly and disabled nowhere else classified 9 670 Group Other social services without accommodation 99935 671 672 999351 999352 Child day-care services 9 Guidance and counseling services nowhere else classified related to children 9 673 674 999353 999359 675 Heading 9994 Welfare services without accommodation Other social services without accommodation Sewage and waste collection, treatment and disposal and other environmental protection services 9 9 676 Group 99941 Sewerage, sewage treatment and septic tank cleaning services 677 999411 Services by way of treatment of effluents by a Common Effluent Treatment Plant 678 999412 Sewerage and sewage treatment services 9 679 999413 Septic tank emptying and cleaning services 9 680 999419 Other sewerage, sewage treatment and septic tank cleaning services 9 681 Group 99942 Sewage and Waste collection services 682 999421 Collection services of hazardous waste 9 Page | 40 Chapter, Section, Service Rate Condition (Percent) S.No. Heading Code Description of the Service or ....
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....(Tariff) Group 683 999422 Collection services of non-hazardous recyclable materials 9 684 999423 General waste collection services, residential 9 685 999429 Other sewage and waste collection services 9 686 Group Waste treatment and disposal services 99943 687 999431 Waste preparation, consolidation and storage services 9 688 999432 689 999433 Hazardous waste treatment and disposal services Non-hazardous waste treatment and disposal services 9 9 690 999439 691 Group Other waste treatment and disposal services Remediation services 9 99944 692 999441 Site remediation and clean-up services 9 693 999442 Containment, control and monitoring services 9 and other site remediation services 694 999443 Building remediation services 9 695 999449 Other remediation services 9 696 Group Sanitation and similar services 99945 697 999451 Sweeping and snow removal services 698 999459 Other sanitation services 9 9 699 Group Others 99949 700 999491 701 999499 Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment. Other environmental protection services nowhere else classified 6 9 702 He....
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....ading Services of membership organisations 9995 703 Group 99951 704 999511 Services furnished by business, employers and professional organisations Services Services furnished by business and employers organisations 9 705 999512 706 Group 99952 Services furnished by professional organisations Services furnished by trade unions 9 707 999520 Services furnished by trade unions 9 708 Group Services furnished by other membership Page 41 I S.No. Chapter, Section, Service Heading Code or (Tariff) Description of the Service Rate (Percent) Condition Group 99959 organisations 709 999591 Religious services 9 710 999592 711 999593 712 999594 Services furnished by political organisations Services furnished by human rights organisations Services furnished by Cultural and recreational associations 9 9 9 713 999595 Services furnished by environmental advocacy groups 9 714 999596 Services provided by youth associations 9 715 999597 Services furnished by Other civic and social organisations 9 716 999598 Home owners associations 9 717 999599 Other services provided by other membership organisations 9 718 Heading Recreational, cultural and sporting services 9996 719 Group Audiovisual and related servi....
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....ces 99961 720 999611 Sound recording services 9 721 999612 722 999613 Motion picture, videotape, television and radio programme production services Audiovisual post-production services 9 9 723 999614 Motion picture, videotape and television programme distribution services 9 724 999615 9 725 999616 726 999617 727 Group 99962 728 999621 Motion picture projection services Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. Performing arts and other live entertainment event presentation and promotion services Performing arts event promotion and organisation services 6 9 729 999622 Performing arts event production and presentation services 9 730 999623 731 999624 732 999629 Performing arts facility operation services Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium], ballet etc. Other performing arts and live entertainment 9 I Page 42 Chapter, Section, Service S.No. Heading Code or (Tariff) Group ....
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....733 Group 99963 734 999631 735 999632 736 999633 Description of the Service Rate (Percent) Condition services nowhere else classified Services of performing and other artists Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like Services of authors, composers, sculptors and other artists, except performing artists Original works of authors, composers and other artists except performing artists, painters and sculptors Museum and preservation services 9 9 737 Group 99964 738 999641 Museum and preservation services of historical sites and buildings 9 739 999642 740 Group Botanical, zoological and nature reserve services Sports and recreational sports services 9 99965 741 999651 Sports and recreational sports event promotion and organisation services 9 742 999652 Sports and recreational sports facility operation services 9 743 999653 Services by way of admission to sporting events like Indian Premier League. 14 744 999659 Other sports and recreational sports services nowhere else classified 9 745 Group Services of athletes and related support 99966 services 746 999661 Services of athletes 9 747 9....
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....99662 748 Group Support services related to sports and recreation Other amusement and recreational services 9 99969 749 750 999691 999692 Amusement park and similar attraction services Gambling and betting services including similar online services 9 14 Explanation: It includes Services provided by a race club by way of totalisator or a license to bookmaker in such club. 751 999693 Coin-operated amusement machine services 9 752 999694 Lottery services 14 753 999695 Services by way of admission to theme parks, water parks and any other place having joy rides, 9 Page 43 Chapter, Section, Service S.No. Heading Code or (Tariff) Description of the Service Rate (Percent) Condition Group 754 999696 755 999699 756 Heading merry-go rounds, go carting, etc. Services by way of admission to casinos or race clubs or any place having casinos or race clubs Other recreation and amusement services nowhere else classified Other services 14 9997 757 Group Washing, cleaning and dyeing services 99971 758 999711 Coin-operated laundry services 9 759 999712 Dry-cleaning services (including fur product cleaning services) 9 760 999713 Other textile cleaning services 9 761 999714 Pressing services 9 762 9997....
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....15 Dyeing and colouring services 9 763 999719 764 Group Other washing, cleaning and dyeing services Beauty and physical well-being services 9 99972 765 999721 Hairdressing and barbers services 9 766 999722 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring 9 services 767 999723 768 999729 769 Group Physical well-being services including health club and fitness centre Other beauty and physical well-being services Funeral, cremation and undertaking services 9 9 99973 770 999731 Cemeteries and cremation services 771 999732 Undertaking services 9 9 772 Group Other miscellaneous services 99979 773 999791 774 999792 Services involving commercial use or exploitation of any event Agreeing to do an act I 9 775 999793 Agreeing to refrain from doing an act 9 776 999794 Agreeing to tolerate an act 9 777 999795 Conduct of religious ceremonies or rituals by 9 persons 778 999799 Other services nowhere else classified 779 Heading Domestic services 9998 780 Group Domestic services Page | 44 Chapter, Section, Service S.No. Heading Code Description of the Service Rate (Percent) Condition or (Tariff) Group 99980 781 999800 Domestic services both part time and full t....
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....ime 782 Heading Services provided by extraterritorial 9999 organisations and bodies 783 Group Services provided by extraterritorial 99990 784 999900 785 organisations and bodies Services provided by extraterritorial organisations and bodies Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, 9 9 786 (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind Electricity mills, Wind Generator Operated (WOEG) Heading 9954 9983 or 9987 or (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation: This entry shall be read in conjunction with serial number 201A of Schedule II of the notification No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. Chapter 99 Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person ....
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....to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, 9 Page | 45 S.No. Chapter, Section, Service Heading or Code (Tariff) Group Description of the Service published in Gazette of India vide G.S.R. No.254(E), dated 29th March, 2019. Explanation: This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification. Rate (Percent) Condition 2. 2A. 3. 4. In case of supply of service specified in column (4), in entries at Sr. No. 5, 6, 7 and 8, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of....
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.... the total amount charged for such supply. Explanation. For the purposes of this paragraph, “total amount†means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sublease. Where a person transfers development right or FSI (including additional FSI) to a promoter against consideration, wholly or partly, in the form of construction of apartments, the value of construction service in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar apartments in the project from the independent buyers, other than the person transferring the development right or FSI (including additional FSI), nearest to the date on which such development right or FSI (including additional FSI) is transferred to the promoter, less the value of transfer of land, if any, as prescribed in paragraph 2 above. 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 valu....
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....e or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. Explanation.-For the purposes of this notification,- (i) Goods includes capital goods. Page | 46 (ii) 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. (iii) 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, - (iv) (v) (vi) (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....
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.... thereunder. "affordable residential apartment" shall mean, (a) - a residential apartment in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay central tax on construction of apartments at the rates as specified against serial number 8 or serial number 9 of the schedule above, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees. For the purpose of this clause, - (i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their respective geographical limits prescribed by an order issued by the Central or State Government in this regard; (ii) Gross amount shall be the sum total of; - A. Consideration charged for the services specified at serial number 5 in column (4) in the Schedule above; B. Amount charged for the transfer of land or undivided share of land, as t....
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....he case may be including by way of lease or sub lease; and C. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc. (b) an apartment being constructed in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub- item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be; "agricultural extension†means application of scientific research and knowledge to agricultural practices through farmer education or training; “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 proce....
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....ssing 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; Page | 47 (vii) "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; (viii) (ix) (x) (xi) (xii) "an apartment booked on or before the 31st March, 2019†shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st March, 2019 and (b) at least one instalment has been credited to the bank account of the registered person on or before the 31st March, 2019 and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the 31st March, 2019; "apartment†shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); 87 in the First Schedule "bus body building" shall include building of body on chassis of any....
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.... vehicle falling under chapter to the Customs Tariff Act, 1975. “carpet area†shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xiii) "clinical establishment" means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; "commencement certificate" means the commencement certificate or the building permit or the construction permit, by whatever name called issued by the competent authority to allow or permit the promoter to begin development works on an immovable property, as per the sanctioned plan; (xiv) (xv) "Commercial apartment†shall mean an apartment other than a residential apartment; "competent authority" as mentioned in definition of “commencement certificate" and "residential apartmentâ€, me....
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....ans the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property; (xvi) “Declared tariff" means 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; (xvii) "development works" means the external development works and internal development works on immovable property; (xviii) "external development works" includes roads and road systems landscaping, water supply, sewage and drainage systems, electricity supply transformer, sub-station, solid waste management and disposal or any other work which may have to be executed in the periphery of, or outside, a project for its benefit, as may be provided under the local laws; (xix) "floor space index (FSI)" shall mean the ratio of a building's total floor area (gross floor area) to the size of the pie....
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....ce of land upon which it is built; Page | 48 (xx) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (xxi) (xxii) "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; “Government Entity†means an authority or a board or any other body including a society, trust, corporation,- (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority; (xxiii) "Governmental Authority" means an authority or a board or any other body, - (xxiv) (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution; "Handicraft goods" shall have th....
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....e same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time. (XXV) (xxvi) "health care services" means, - any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; "Hotel accommodation†means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxvii) "information technology software†means any representation of instructions, data, sound or image, including ....
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....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. (xxviii) "internal development works" means roads, footpaths, water supply, sewers, drains, parks, tree planting, street lighting, provision for community buildings and for treatment and disposal of sewage and sullage water, solid waste management and disposal, water conservation, energy management, fire protection and fire safety requirements, social infrastructure such as educational health and other public amenities or any other work in a project for its benefit, as per sanctioned plans; (xxix) “ongoing project" shall mean a project which meets all the following conditions, namely- Page | 49 (XXX) (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019, and it is certified by any of the following that construction of the project has started on or before 31st March, 2019:- (i) an architect registered with the Council of Architecture constituted....
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.... under the Architects Act, 1972 (20 of 1972); or (ii) a chartered engineer registered with the Institution of Engineers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority. (b) where commencement certificate in respect of the project, is not required to be issued by the competent authority, it is certified by any of the authorities specified in sub-clause (a) above that construction of the project has started on or before the 31st March, 2019; (c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019; (d) apartments being constructed under the project have been, partly or wholly, booked on or before the 31st March, 2019; Explanation. For the purpose of sub-clause (a) and (b) above, construction of a project shall be considered to have started on or before the 31st March, 2019, if the earthwork for site preparation for the project has been completed and excavation for foundation has started on or before the 31st March, 2019; "Outdoor catering" means supply, by way of or as part of any service, of goods, being food or any oth....
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....er article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature; (xxxi) "print media" means, (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) ‘newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxii) “project†shall mean a Real Estate Project or a Residential Real Estate Project; (xxxiii) "project which commences on or after 1st April, 2019†shall mean a project other than an ongoing project; (xxxiv) "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xxxv) "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xxxvi) "Real Estate Regulatory Aut....
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....hority" shall mean the Authority established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central Government or State Government; Page | 50 (xxxvii) "Residential apartment†shall mean an apartment intended for residential use as declared to the Real Estate Regulatory Authority or to competent authority; (xxxviii) "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (xxxix) "Restaurant service" means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (x1)"specified organisation" shall mean, - (xli) (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002). "Speci....
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....fied premises†means premises providing ‘hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 5. Conditions Condition Number 1 Table Condition Provided that the central tax at the rate specified in column (5) shall be paid in cash, that is, by debiting the electronic cash ledger only; Provided also that credit of input tax charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP; Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter ....
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....(developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, - (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner- promoter, and Page | 51 Condition Number Condition (ii) such landowner – promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner- promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer- promoter. Explanation. - (i) “developer- promoter" is a promoter who constructs or converts a building into apartments or develops a plot for sale, (ii) "landowner-promoter" is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently. (iii) the landow....
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....ner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project. Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only; Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on ....
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....reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; (Please refer to the illustrations in annexure III) Explanation. - 1. The promoter shall maintain project wise account of inward supplies from Page | 52 Condition Number 2 Condition registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his outpu....
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....t tax liability in the month not later than the month of June following the end of the financial year. 2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received. 3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)]. Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay central tax on construction of apartments in a project at the rates as specified at 995414 and 995419, as the case may be, by the 20th of May, 2019; Provided also that where the option is not exercised in Form at Annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable specified at 995411, 995412 and 995413 above, as the case may be, shall be deemed to have been exercised; Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to [20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised. 3 4 5 6 7 8 Provided that credit of....
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.... input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] Provided that the supply of services involved predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory or a local authority, or, by a sub-contractor to the main contractor providing such services to the Central Government, State Government, Union territory or a local authority Provided that the value of supply of a unit of accommodation is less than or equal to seven thousand five hundred rupees per unit per day or two lakh twenty five thousand per unit per month or equivalent as applicable 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. (iii)] Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of....
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.... input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iii)] Page | 53 Condition Number 9 10 11 Condition Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iii)] Provided that transport of passengers, with or without accompanied baggage, by air, is undertaken by non-scheduled air transport service or charter operations, engaged by specified religious organizations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangements. Provided further that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iii)] 1. In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iii)] 2.The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised b....
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....y making a declaration in Annexure V on or before the 15th March of the preceding Financial Year. 12 13 14 15 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. (iii)] Provided that the services are supplied through E-commerce Operators and the person supplying such service through ECO is not liable for registration under sub-section (1) of section 22 of the CGST Act, 2017 Provided that credit of input tax charged on goods and services has not been taken. [Please refer to Explanation no. (iii)] Provided that credit of input tax charged on goods and services used in supplying the service other than the input tax credit of input service in the same line of business (i.e., tour operator service procured from another tour operator)] 81 has not been taken [Please refer to Explanation no. (iii)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges ....
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....of accommodation and transportation required for such a tour. Provided that the support services are in the nature of housekeeping services such as services of plumbing, carpentering, electrician etc. supplied through ECO and the person supplying such service through ECO is not liable for registration under sub-section (1) of section 22 of the CGST Act, 2017 Provided that credit of input tax charged on goods and services has not been taken. [Please refer to Explanation no. (iii)] 6. This notification shall come into force with effect from <> [F.No. <>] Page | 54 Page | | 55 [Real estate project (REP) other than Residential Real estate project (RREP) Annexure I Input tax credit attributable to construction of residential portion in a real estate project (REP) other than residential real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified against serial number 8 or serial number 9 of the schedule above, as the case ma....
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....y be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: 1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock (a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be (b) calculated as under: Tx=T-Te Where, (i) (ii) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017; Te is the eligible ITC attributable to (a) construction of commercial portion and (b) construction of residential portion, in the REP which has time of supply on or before 31st March, 2019; Te shall be calculated as under: Te=Tc+Tr Where, - Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under: Tc =T* (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) and Tr is t....
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....he ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under, Tr= T* F1 * F2 * F3* F4 Page | 56 Fâ‚= F2 = Where, - Carpet area of residential apartments in REP Total carpet area of commercial and residential apartments in the REP Total carpet area of residential apartment booked on or before 31st March, 2019 Total carpet area of the residential apartment in REP Such Value of supply of construction of residential apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 F3= Total value of supply of construction of residential apartments booked on or before 31st March, 2019 (F3 is to account for percentage invoicing of booked residential apartments) F4= % Completion of construction as on 31st March, 2019 Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 ÷ 20 = 5. Explanation: "% Completion of construction as on 31st March, 2019" shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) ....
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....Act, 2016 (16 of 2016) and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India). (c) A registered person shall have the option to calculate 'Te' in the manner prescribed below instead of the manner prescribed in (b) above,- Te shall be calculated as under: Te TcT1 + Tr Page | 57 Where, - (d) Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under: Tc =T3* (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP); Wherein T3T- (T1 T2) T1 = ITC attributable exclusively to construction of commercial portion in the REP T2 = ITC attributable exclusively to construction of residential portion in the REP and Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31.03.2019 and which shall be calculated as under, Tr= (T3 + T2)* F1 * F2 * F3* F4 or Tr= (T- T1)* F1 * ....
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....F2 * F3* F4 The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (e) Where, Tx is positive, i.e. TeT, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of difference between Te and T. (g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax on commercial apartments, till the complete accounting of Tx is carried out and submitted. (h) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that Page | 58 percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered....
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.... with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019. 2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, “Te†shall be calculated as follows: - (a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under, Te Tc + Tr Where, - Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under: Tc =Tn* (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) and Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under, Tr = Tn* F₠* F2 * F3 Where, - T....
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....n= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received in 2019-20 for construction of REP F1, F2 and F3 shall be the same as in para 1 above (b) The registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of the amount of Te. (c) The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. 3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under: (i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points; Page 59 (ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2....
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....019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to beactual consideration received plus 25 percent. of the actual consideration received; and (iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting. Illustration 1: Page | | 60 Details of a REP (Res + Com) Sl. No A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 75 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 525....
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....0 sqm 5 value of each residential apartment 0.60 crore 6 Total value of the residential apartments C2* C5 45.00 crore 7 No. of commercial apartments in the project 25 units 8 Carpet area of the commercial apartment 30 sqm 9 Total carpet area of the commercial apartments C7 * C8 750 sqm 10 Total carpet area of the project (Resi + Com) C4+C9 6000 sqm 11 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer] 20% 12 No of residential apartments booked before transition 40 units 13 Total carpet area of the residential apartments booked before transition C12 * C3 2800 sqm 14 Value of booked residential apartments C5* C12 24 crore Percentage invoicing of booked residential apartments on or before 15 31.03.2019 20% 16 Total value of supply of residential apartments having t.o.s. prior to transition| 17 ITC to be reversed on transition, Tx= T-Te C14 * C15 4.8 crore 18 Eligible ITC (Te) = Tc + Tr 19 T (*see notes below) 1 crore | Tc= Tx (carpet area of commercial apartments in the REP/ total carpet area 20 C19* (C9/C10) 0.125 crore of commercial and residential apartments in the REP) 21 Tr=TxF1x F2 x F3 x F4 22 F1 23 F2 24 F3 25 F4 26 Tr=Tx F1 x F2 x....
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.... F3 x F4 27 Eligible ITC (Te)=Tc + Tr 28 ITC to be reversed on transition, Tx= T-Te *Note:- C4/C10 0.875 C13/C4 0.533 C16 / C14 0.200 1/C11 5 C19 C22* C23* C24* C25 0.467 crore C26+ C20 C19-C27 0.592 crore 0.408 crore 1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs. 2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. Illustration 2: Page | 61 Details of a REP (Res +Com) Sl. No A B C Ꭰ1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 75 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2* C3 5250 sqm 5 value of each residential apartment 0.60 crore 6 Total value of the residential apartments C2 * C5 45.00 crore 7 No. of commercial apartments in the project 25 units 8 Carpet area of the commercial apartment 30 sqm 9 Total carpet area of the commercial apartments C7* C8 750 sqm 10 Total carpet area of the project (Resi + Com) C4C9 6000 ....
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....sqm Percentage completion (Pc) as on 31.03.2019 [as declared to RERA or 11 determined by chertered engineer] 20% 12 No of residential apartments booked before transition 40 units 13 14 Total carpet area of the residential apartments booked before transition Value of booked residential apartments C12 * C3 2800 sqm C5* C12 24 crore 15 16 17 Percentage invoicing of booked residential apartments on or before 31.03.2019 |Total value of supply of residential apartments having t.o.s. prior to transition ITC to be reversed on transition, Tx= T-Te 60% C14 * C15 14.4 crore 18 Eligible|TC (Te)= Tc + Tr 19 T (*see notes below) 1 crore 20 |TC= Tx (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) C19 (C9/ C10) 0.125 crore 22222 24 21 |Tr= Tx F1 x F2 x F3 x F4 F1 23 F2 F3 25 F4 C4/C10 0.875 C13/C4 0.533 C16/C14 0.600 1/ C11 5 C19 C22 C23 * C24 * C25 1.400 crore C26+ C20 1.525 crore C19-C27 -0.525 crore 26 Tr= Tx F1 x F2 x F3 x F4 27 Eligible ITC (Te)=Tc + Tr 28 ITC to be reversed/ taken on transition, Tx= T-Te 29 Tx after application of cap on % invoicing vis-a-vis Pc 30 % completion 20% 31 % invoicing 60% 32 % invoicing after....
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.... application of cap(Pc +25%) C11+25% 45% 33 Total value of supply of residential apartments having t.o.s. prior to transition C14*C32 10.80 crore 34 F3 after application of cap C33/C14 0.45 35 |Tr= Tx F1 x F2 x F3 x F4 (after application of cap) C19 C22 * C23 * C34 * C25 1.05 crore 36 |Eligible ITC (Te)=Tc + Tr (after application of cap) C20+ C35 1.18 crore 37 ITC to be reversed / taken on transition, Tx= T- Te (after application of cap) C19-C36 -0.18 crore 38 39 Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation % invoicing after application of cap(Pc +25%) 45% 40 41 |Total value of supply of residential apartments having t.o.s. prior to transition Consideration received C33 10.80 crore 8.00 crore 42 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 8 cr25% of 8 Cr 10.00 crore 43 F3 after application of both the caps C42/C14 0.42 44 Tr= Tx F1 x F2 x F3 x F4 (after application of both the caps) C19 C22 * C23 * C43 * C25 0.97 45 Eligible ITC (Te)=Tc + Tr (after application of both the caps) C20 + C44 1.10 46 ITC to be reversed/taken on transition, Tx= T- Te (after a....
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....pplication of both the caps) crore C19-C45 -0.10 * Note:- 1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs. 2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. Page | 62 Annexure II Residential Real estate project (RREP) Input tax credit attributable to construction of residential and commercial portion in a Residential Real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: 1. (a) Where % completion as on 31st March, 2019 is not zero o....
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....r where there is inventory in stock Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under: Where, (b) (i) (ii) Tx=T-Te T is the total ITC availed (utilized or not) on inputs and input services used in construction of the RREP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017; Te is the eligible ITC attributable to construction of commercial portion and construction of residential portion, in the RREP which has time of supply on or before 31st March, 2019; Te shall be calculated as under: Fâ‚= Fâ‚‚= Te= T* F1 * F2 * * F3 F4 Where, - Carpet area of residential and commercial apartments in the RREP Total carpet areaofapartments in the RREP (In case of a Residential Real Estate Project, value of "F1" shall be 1.) Total carpet area of residential and commercial apartment booked on or before 31st March, 2019 Total carpet area of the residential and commercial apartment in the RREP Page | 63 F3= Such value of supply of construction of residential and commercia....
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....l apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 Total value of supply of construction of residential and commercial apartments booked on or before 31st March, 2019 (F3 is to account for percentage invoicing of booked residential apartments) F4= 1 % Completion of construction as on 31st March, 2019 Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 ÷ 20 = 5. Explanation: "% Completion of construction as on 31st March, 2019†shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India). (c) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. T, the registered pe....
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....rson shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of the RREP, for which he shall not otherwise be eligible, to the extent of difference between Te and T. (f) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential and commercial portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion Page | 64 which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019. 2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply before 31st March, 2019, and no input servic....
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....es or inputs have been received as on 31st March, 2019, “Te†shall be calculated as follows: - (a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under, Te Tn* F₠* F2 * F3 Where, - 1 Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received in 2019-20 for construction of residential and commercial apartments in the RREP. F1, F2 and F3 shall be the same as in para 1 above (b) The registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential or commercial portion in the RREP, for which he shall not otherwise be eligible, to the extent of the amount of Te. (c) The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. 3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under: (i) (ii) (iii) where percentage invoicing is....
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.... more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points; where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 per cent. of the actual consideration received; and where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 per cent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input Page | 65 services based....
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.... on the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting. Page | 66 Illustration 1: Details of a residential real estate project (RREP) SI No A B C D 100 units 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2* C3 7000 sqm 5 value of each residential apartment 0.60 crore Percentage completion as on 31.03.2019 [as declared to RERA or determined by 0O 6 chertered engineer] 20% 7 No of apartments booked before transition 80 units 8 Total carpet area of the residential apartment booked before transition C3*C7 5600 sqm 9 Value of booked residential apartments C5* C7 48 crore 10 Percentage invoicing of booked residential apartments on or before 31.03.2019 20% 11 Total value of supply of residential apartments having t.o.s. prior to transition C9* C10 9.6 crore 12 ITC to be reversed on transition, Tx= T-Te 13 Eligible ITC (Te)=Tx F1 x F2 x F3 x F4) 14 T(*see notes below) 15 F1 16 F2 17 F3 18 F4 19 Eligible ITC (Te)-TxF1 x F2x F3 x F4) 20 ....
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....ITC to be reversed on transition, Tx= T-Te *Note:- 1 crore 1 C8/C4 0.8 C11/C9 0.2 1/C6 5 C14* C15* C16* C17* C18 0.8 crore C14-C19 0.2 crore 1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs. 2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. Page | 67 Illustration 2: SI No Details of a residential real estate project (RREP) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 100 units 3 |Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 7000 sqm 5 value of each residential apartment 0.60 crore Percentage completion as on 31.03.2019 [as declared to RERA or determined by 6 × ×˜ 20% chertered engineer] 7 No of apartments booked before transition 80 units 8 9 Total carpet area of the residential apartment booked before transition Value of booked residential apartments C3 * C7 5600 sqm C5 * C7 48 crore 10 Percentage invoicing of booked....
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.... residential apartments on or before 31.03.2019 60% 11 12 |Total value of supply of residential apartments having t.o.s. prior to transition ITC to be reversed on transition, Tx= T-Te C9 * C10 28.8 crore 13 Eligible ITC (Te)=Tx F1 x F2 x F3 x F4) 14 |T (* see notes below) 15 F1 16 F2 17 F3 18 F4 19 |Eligible ITC (Te)=Tx F1 x F2 x F3 x F4) 20 ITC to be reversed on transition, Tx= T- Te 21 Tx after application of cap on % invoicing vis-a-vis Pc 22 % completion 23 % invoicing 24 % invoicing after application of cap(Pc + 25%) 25 Total value of supply of residential apartments having t.o.s. prior to transition 26 F3 after application of cap 27 Te Tx F1 x F2 x F3 x F4 (after application of cap) 1 crore 1 C8/C4 0.8 C11/C9 0.6 1/ C6 5 C14 * C15 * C16 * C17 * C18 C14-C19 2.4 crore -1.4 crore 20% 60% C6+25 % 45% C9 * C24 C25/C9 21.60 crore 0.45 C14* C15* C16 * C26 * C18 C14-C27 1.80 crore -0.80 crore 28 ITC to be reversed/taken on transition, Tx= T- Te (after application of cap) 29 30 Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation % invoicing after application of cap(Pc + 25%) 45% 31 32 |Total value of supply of residential apartments having t.o.s. prior to t....
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....ransition consideration received C25 21.60 crore 16.00 crore 33 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 16 cr25% of 16 Cr 20.00 crore 34 F3 after application of both the caps C33/C9 0.42 35 | Te= Tx F1 x F2 x F3 x F4 (after application of both the caps) C14C15C34 * C26 * C18 1.67 ITC to be reversed/taken on transition, Tx= T- Te (after application of both the 36 C14-C35 -0.67 crore caps) *Note:- 1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs. 2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. Page | 68 Annexure III Illustration 1: A promoter has procured following goods and services [other than capital goods and services by way of grant of development rights, long term lease of land or FSI] for construction of a residential real estate project during a financial year. SI. Name of input goods and Percentage of input Whether inputs No ser....
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....vices goods and services received during the financial year received registered supplier? (Y/N) from 1 Sand 10 Y 2 Cement 15 N 3 Steel 20 Y 4 Bricks 15 Y 5 Flooring tiles 10 Y 6 Paints 5 Y 7 Architect/ designing/ CAD 10 Y drawing etc. 8 Aluminium windows, Ply, 15 Y commercial wood In this example, the promoter has procured 80 per cent. of goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], from a GST registered person. However, he has procured cement from an unregistered supplier. Hence at the end of financial year, the promoter has to pay GST on cement at the applicable rates on reverse charge basis. Illustration 2: A promoter has procured following goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residenti....
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....al real estate project during a financial year. Sl. Name of input goods and Percentage of input Whether inputs No services goods and services received during the received registered supplier? from financial year (Y/N) 1 Sand 10 Y 2 Cement 15 Y 3 Steel 20 Y Page | 69 4 Bricks 15 Y 5 Flooring tiles 10 Y 6 Paints 5 N 7 Architect/designing/ CAD 10 Y drawing etc. 8 Aluminum windows, Ply, 15 N commercial wood In this example, the promoter has procured 80 per cent. of goods and services including cement from a GST registered person. However, he has procured paints, aluminium windows, ply and commercial wood etc. from an unregistered supplier. Hence at the end of financial year, the promoter is not required to pay GST on inputs on reverse charge basis. Illustration 3: A promoter has procured following goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project during a financial year. SI. Name of input goods and Percent....
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....age No services of input Whether goods and services procured received during the registered financial year inputs from supplier? (Y/N) 1 Sand 10 N 2 Cement 15 N 3 Steel 15 Y 4 Bricks 10 Y 5 Flooring tiles 10 Y 6 Paints 5 Y 7 Architect/ designing/ CAD 10 Y drawing etc. 8 Aluminum windows 15 Ply, commercial wood 10 N N In this example, the promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short of threshold limit of 80 per cent. To fulfill his tax liability on the shortfall of 30 per cent. from mandatory purchase, the promoter has to pay GST on cement at the Page | 70 applicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of 15 per cent., the promoter shall pay tax @ 18 (9 + 9) per cent. under RCM. Page 71 Annexure IV FORM (Form for exercising one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against seri....
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....al number 3 in the Table in this notification, as the case may be, by the [20th] of May, 2019) Reference No. To Date (To be addressed to the jurisdictional Commissioner) GSTIN: 2. RERA registration Number of the Project: 1234 3. Name of the project, if any: 4. The location details of the project, with clear demarcation of land dedicated for the project along with its boundaries including the longitude and latitude of the end points of the project: 56 1. The number, type and the carpet area of apartments for booking or sale in the project: Date of receipt of commencement certificate: Declaration I hereby exercise the option to pay tax on construction of apartments in the above mentioned project as under : I shall pay tax construction of apartments: on At the rate as specified the for item (ie) or (if), against serial number 3 (put (√) in appropriate in the Table in this not fication, as the case may be box) At the rate as specified for item (i) or (ia) or (ib) or (ic) or (id), against serial number 3 in the Table in this notification, as the case may be 2. I understand that this is a onetime option, which once exercised, shall not be allowed to be changed. I also understand tha....
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....t invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option being exercised herein. Signature Name Designation Page | 72 Place Date Page | | 73 FORM Annexure V Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date: - 1. I/We (name of Person), authorised representative of M/s.. have taken registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year......... ..under forward charge in accordance with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercisi....
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....ng the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorised representative: Name of Authorised Signatory: Full Address of GTA: (Dated acknowledgment of jurisdictional GST Authority) Note: The last date for exercising the above option for any financial year is the 15th March of the preceding financial year. The option for the financial year 2022-2023 can be exercised by 16th August, 2022." Page | | 74<BR> News - Press release - PIB....