GST rate schedule for services in India
Wednesday, August 09, 2017     Category : GST rates

 


SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL

 

19The GST rate schedule on each services is given below.  The exemption list of GST services is also mentioned.

 

The extract of GST rate schedule on service and GST exemption list of services is given under:

 

The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.

 

 

 

DESCRIPTION OF SERVICES                                                                                                          GST RATE

 

Transport of goods by rail                                                                                                       5%

with ITC of input services

 

 

 Transport of passengers by rail (other than sleeper class)                                       5%

with ITC of input services

 

 

Services of goods transport agency (GTA) in relation to transportation of goods

[other than used household goods for personal use]                                                        5%

No ITC

 

 

Services of goods transport agency in relation to transportation of used household

goods for personal use.                                                                                                                 5%

No ITC

 

 

Transport of goods in a vessel including services provided or agreed to be provided

by a person located in non-taxable territory to a person located in non-taxable

territory by way of transportation of goods by a vessel from a place outside India

up to the customs station of clearance in India                                                                    5%

with ITC of input services

 

 

 Amendment on 18thjune 2017

It has been decided in respect of the service of transport of goods by a vessel that GST rate of 5%

will be available with ITC in respect of input services and GST paid on ships, vessels

including bulk carriers and tankers.

 

 

Renting of motor cab  (If fuel cost is borne by the service recipient, then 18% GST will apply)
No ITC                                                                                                                                                   5%

 

Transport of passengers, by-

(i) Air conditioned contract/stage carriage other than motorcab;

(ii) a radio taxi.

5%

No ITC

 

 

Transport of passengers by air in economy class                                                      5%

with ITC of input services

 

 

Transport of passengers, with or without accompanied belongings, by air,

embarking from or terminating in a Regional Connectivity Scheme Airport.

5%

with ITC of input

 

 

Supply of tour operators’ services                                                                                     5%

No ITC

 

 

Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airline for scheduled

Operations                                                                                                                                          5%

with ITC of input services

 

Selling of space for advertisement in print media                                                    5%

With Full ITC

 

 

Services by way of job work in relation to printing of newspapers;              5%

With Full ITC

 

GST rates for Services inserted on 11th june 2017

13A   Services by way of job work in relation to –

a) Textile yarns (other than man-made fibre/filament) & textile fabrics

b) Cut and polished diamonds; precious and semi-precious stones,

or plain and studded jewellery of gold and other precious metals, falling under chapter 71 of HSN

c) Printing of books (including braille books), journals and periodicals

d) Processing of leather

5% with  Full ITC

 

Transport of goods in containers by rail by any person other than Indian Railways 12%

With Full ITC                                                                                                                                       12%

 

 

Transport of passengers by air in other than economy class                             12%

With Full ITC

 

 

Supply of Food/drinks in restaurant not having facility of air-conditioning or

central heating at any time during the year and not having licence to serve liquor.

12%

With Full ITC

 

 

Renting of hotels, inns, guest houses, clubs, campsites or other commercial places

meant for residential or lodging purposes having room tariff Rs.1000 and above

but less than Rs.2500 per room per day

12%

With Full ITC

 

 

Services provided by foreman of chit fund in relation to chit                           12%

with ITC of input services

 

 

Construction of a complex, building, civil structure or a part thereof, intended for

sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient]

12%

With Full ITC but no refund of overflow of ITC

 

 

Temporary transfer or permitting the use or enjoyment of any Intellectual Property

(IP) to attract the same rate as in respect of permanent transfer of IP;                     12%

with full ITC

 

 

Supply of Food/drinks in restaurant having licence to serve liquor               18%

With Full ITC

 

 

Supply of Food/drinks in restaurant having facility of air-conditioning or central

heating at any time during the year                                                                                          18%

With Full ITC

 

 

Supply of Food/drinks in outdoor catering                                                                   18%

With Full ITC

 

 

 Renting of hotels, inns, guest houses, clubs, campsites or other commercial places

meant for residential or lodging purposes where room tariff of Rs 2500/ and above

but less than Rs 5000/- per room per day

18%

With Full ITC

 

 Amendment on 18th June

Renting of hotels, inns, guest houses, clubs, campsites or other commercial places

meant for residential or lodging purposes where room tariff is Rs 2500/ and above

but less than Rs 7500/- per room per day

18% With Full ITC

 

Bundled service by way of supply of food or any other article of human

consumption or any drink, in a premises (including hotel, convention center, club,

pandal, shamiana or any other place, specially arranged for organizing a

function) together with renting of such premises

18%

With Full ITC

 

 

Services by way of admission or access to circus, Indian classical dance including

folk dance, theatrical performance, drama

18%

With Full ITC

 

 

Composite supply of Works contract as defined in clause 119 of section 2 of CGST

Act

18%

With Full ITC

 

GST rate for services inserted on  11th june 2017

27A Services by way of right to admission to exhibition of cinematographic films

where the consideration for admission is Rs. 100 or less.

18% with Full ITC

 

Amendment on 5th August

Works contract services provided to Government, local authority or governmental

authority and in respect of post-harvest storage infrastructure for agricultural produce,

mechanized food grain handling system

From 18% with full ITC Reduced to 12% with full ITC

 

Services by way of admission to entertainment events or access to amusement

facilities including exhibition of cinematograph films, theme parks, water parks,

joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting

event such as IPL and the like;

28%

With Full ITC

 

Amendment on 5th August

Admission to planetarium

From 28% with full ITC Reduced to 18% with full ITC

 

Services provided by a race club by way of totalisator or a licensed bookmaker in

such club;

28%

With Full ITC

 

 

Gambling;                                                                                                                                         28%

With Full ITC

 

 

Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 28%

With Full ITC

 

 

Amendment on 18th june 2017

Supply of Food/drinks in air-conditioned restaurant in 5-star

or above rated Hotel shall attract GST rate of

18% with full ITC.


Accommodation in hotels including 5 star and above rated hotels, inns, guest

houses, clubs, campsites or other commercial places meant for residential or

lodging purposes, where room rent is Rs 5000/- and above per night per room

28%

With Full ITC

 

Amendment on 18th june 2017

Accommodation in hotels including 5 star and above rated hotels, inns,

guest houses, clubs, campsites or other commercial places meant for

residential or lodging purposes, where room rent is Rs 7500/- and

above per room per day

28% With Full ITC

 

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

(supply of service) to attract the same GST rate and compensation cess as

Same rate of GST and compensation cess as on supply applicable on supply of similar goods which involves any transfer of title in goods (supply of goods) of similar goods Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods). Same rate of GST and  compensation cess as on supply of similar goods

 

 

Supply consisting of transfer of title in goods under an agreement which

stipulates that property in goods shall pass at a future date upon payment of full

consideration as agreed (supply of goods): value of leasing services shall be

included in the value of goods supplied.  GST and compensation cess as on supply of similar goods

 

 

 

All other services not specified elsewhere                                                                    18%

With Full ITC

 

Amendment on 5th August

Job work services in respect of the textiles and textile products

(including MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63)

From 18% or 5%  to 5%

Amendment on 5th August

Services by way of printing of newspapers, books (including Braille books),

journals and periodicals where only content is supplied by the publisher

and the physical inputs including paper used for printing belongs to the printer

From 18% with full ITC Reduced to 12% with full ITC

Services by way of printing of newspapers, books (including Braille books),

journals and periodicals using physical inputs owned by others

(including an unregistered publisher/supplier)

From 18% with full ITC Reduced to 5% with full ITC

Amendment on 5th August

Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments

From 18% with full ITC Reduced to Nil

 

 

 

Service Tax Exemptions to be continued in GST as decided by GST Council

 

 

1. Services by Government or a local authority excluding the following services—

(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and

agency services provided to a person other than Government;

(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii) transport of goods or passengers; or

(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.

 

2. Services by the Reserve Bank of India

 

3. Services by a foreign diplomatic mission located in India

 

4. 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—

(i) agricultural operations directly related to production of any agricultural produce including

cultivation, harvesting, threshing, plant protection or testing or

(ii) supply of farm labour;

(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting,

drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk

packaging and such like operations which do not alter the essential characteristics of agricultural

produce but make it only marketable for the primary market;

(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(v) loading, unloading, packing, storage or warehousing of agricultural produce;

(vi) agricultural extension services;

(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a

commission agent for sale or purchase of agricultural produce.

 

5. Service by way of access to a road or a bridge on payment of toll charges

 

6. Transmission or distribution of electricity by an electricity transmission or distribution utility

Service Tax Exemptions to be continued in GST as decided by GST Council

 

7. Services by way of renting of residential dwelling for use as residence

 

8. Services by way of—

(i) extending deposits, loans or advances in so far as the consideration is represented by way of interest

or discount (other than interest involved in credit card services);

(ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign

exchange or amongst banks and such dealers;

 

9. Services by way of transportation of goods

(i) by road except the services of—

(A) a goods transportation agency; or

(B) a courier agency;

(ii) by inland waterways;

 

10. Services provided to the United Nations or a specified international organization.

Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act.

 

11. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical

establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;

 

12. Services by a veterinary clinic in relation to health care of animals or birds;

 

13. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of

charitable activities;[Charitable activities may be defined as presently in notification No 25/2012-ST.

 

14. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of

External Affairs of the Government of India, under bilateral arrangement;

 

15. Services provided by-

(a) an arbitral tribunal to -

(i) any person other than a business entity; or

(ii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state)  in the preceding financial year;

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of

legal services to-

(i) an advocate or partnership firm of advocates providing legal services;

(ii) any person other than a business entity; or

(iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in

the preceding financial year; or

(c) a senior advocate by way of legal services to-

(i) any person other than a business entity; or

(ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year;

 

16. Services provided,-

(a) by an educational institution to its students, faculty and staff;

(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Government;

(iii) security or cleaning or house-keeping services performed in such educational institution;

(iv)services relating to admission to, or conduct of examination by, such institution;

upto higher secondary.

Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other

than an institution providing services by way of pre-school education and education up to higher

secondary school or equivalent

 

17. Services provided by the Indian Institutes of Management, as per the guidelines of the Central

Government, to their students, by way of the following educational programmes, except Executive

Development Programme, -

(a) two year full time residential Post Graduate Programmes in Management for the Post Graduate

Diploma in Management, to which admissions are made on the basis of Common Admission Test

(CAT), conducted by Indian Institute of Management;

(b) fellow programme in Management;

(c) five year integrated programme in Management.

 

 

18. Services provided to a recognized sports body by-

(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event

organized by a recognized sports body;

(b) another recognised sports body;

 

19. Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii)dance, or

(iii)theatre, if the consideration charged for such performance is not more than one lakh and fifty

thousand rupees:

Provided that the exemption shall not apply to service provided by such artist as a brand ambassador;

 

20. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India;

 

21. Services by way of giving on hire -

(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or

(b) to a goods transport agency, a means of transportation of goods;

 

22. Transport of passengers, with or without accompanied belongings, by -

(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam,

Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;

(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding

tourism, conducted tour, charter or hire; or

(c) stage carriage other than air-conditioned stage carriage

 

23. Services of life insurance business provided by way of annuity under the National Pension System

regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension

Fund Regulatory And Development Authority Act, 2013 (23 of 2013)

 

24. Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force

Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group

Insurance Schemes of the Central Government

 

25. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to

the following conditions, namely:-

(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and

(b) a period of three years has not been elapsed from the date of entering into an agreement as

an incubatee;

 

26. Service by an unincorporated body or a non- profit entity registered under any law for the time being in

force, to its own members by way of reimbursement of charges or share of contribution -

(a) as a trade union;

(b) for the provision of carrying out any activity which is exempt from the levy of GST; or

(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services

from a third person for the common use of its members in a housing society or a residential complex;

 

27. Services by an organiser to any person in respect of a business exhibition held outside India;

 

28. Services by way of slaughtering of animals;

 

29. Services received from a provider of service located in a non- taxable territory by -

(a) Government, a local authority, a governmental authority or an individual in relation to any purpose

other than commerce, industry or any other business or profession;

(b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of

providing charitable activities; or

(c) a person located in a non-taxable territory;

Provided that the exemption shall not apply to –

(i) online information and database access or retrieval services received by persons specified in clause (a)or

clause (b); or

(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs

station of clearance in India received by persons specified in clause (c);

 

30. Services of public libraries by way of lending of books, publications or any other knowledge-enhancing

content or material;

 

31. Services by Employees’ State Insurance Corporation to persons governed under the Employees’

Insurance Act, 1948 (34 of 1948);

 

32. Services by way of transfer of a going concern, as a whole or an independent part thereof;

 

33. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories,

urinal or toilets;

 

34. Services by government, local authority or governmental authority by way of any activity in relation to any

function entrusted to a municipality under Article 243 W of the Constitution.

 

35. Services received by the Reserve Bank of India, from outside India in relation to management of foreign

exchange reserves;

 

36. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside

India.

 

37. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and

vegetables which do not change or alter the essential characteristics of the said fruits or vegetables;

 

38. Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo;

 

39. Services provided by Government or a local authority to a business entity with a turnover up to rupees twenty lakh

(ten lakh rupees in a special category state) in the preceding financial year.

Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not

be applicable to (a) services at S. No. 1 (i), (ii)and (iii); and

(b) services by way of renting of immovable property;

 

40. Services provided by Employees Provident Fund Organisation (EPFO) to persons governed under the

Service Tax Exemptions to be continued in GST as decided by GST Council

Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952);

 

41. Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999);

 

42. Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and

Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market;

 

43. Services provided by National Centre for Cold Chain Development under Ministry of Agriculture,

Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination;

 

44. Services by way of transportation of goods by an aircraft from a place outside India upto the customs  station of clearance in India.

 

45. Services provided by Government or a local authority to another Government or local authority:

Provided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above

 

46. Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.

 

 

47. Services provided by Government or a local authority by way of tolerating non-performance of a

contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract;

 

48. Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force;

 

49. Services provided by Government or a local authority by way of assignment of right to use natural

resources to an individual farmer for 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;

 

50. Services by Government, a local authority or a governmental authority by way of any activity in relation to

any function entrusted to a Panchayat under article 243G of the Constitution:

this shall be continued by way of notification undersection 7(2)(b) of CGST/SGST Acts.

 

51. Services provided by Government or a local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016: Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource;

 

52. Services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radiofrequency spectrum during the period prior to 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be;

 

53. Services provided by Government by way of deputing officers after office hours or on holidays for

inspection or container stuffing or such other duties in relation to import export cargo on payment of

Merchant Overtime charges (MOT).

 

54. Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.

Explanation. — For the purposes of this entry, “acquiring bank” means any banking company, financial

institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card

 

55. Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways

 

56. Services provided by any person for official use of a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein. This exemption is available on reciprocal basis based on a certificate issued by MEA (Protocol Division): this shall be continued by way of notification under section 55 of CGST/SGST Acts.

 

57. Taxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a Science and Technology Entrepreneurship Park (STEP) recognized by the National Science and Technology

Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology,

Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance

Council, under Department of Biotechnology, Government of India;

 

58. Taxable service provided by State Government Industrial Development Corporations/ Undertakings to industrial units by way of granting long term (thirty years, or more) lease of industrial plots from so much of tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease.

 

59. Services provided to the government by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding (VGF).

Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation

 

60. Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation;

 

61. Services by way of training or coaching in recreational activities relating to,-

(i) arts or culture. or

(ii) sports by charitable entities registered under section 12AA of Income tax Act, 1961;

 

62. Any services provided by, _

(i) the National Skill Development Corporation set up by the Government of India;

(ii) a Sector Skill Council approved by the National Skill Development Corporation;

(iii) an assessment agency approved by the Sector Skill Council or the National Skill Development

Corporation;

(iv) a training partner approved by the National Skill Development Corporation or the Sector Skill

Council

in relation to

(a) the National Skill Development Programme implemented by the National Skill Development

Corporation; or

(b) a vocational skill development course under the National Skill Certification and Monetary Reward

Scheme; or

(c) any other Scheme implemented by the National Skill Development Corporation.

 

63. Services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill

Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI)

Scheme

 

64. Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya

Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational

training courses certified by National Council For Vocational Training.

 

65. Services by way of sponsorship of sporting events organised,-

(a) by a national sports federation, or its affiliated federations, where the participating teams or

individuals represent any district, State, zone or Country;

(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India,

All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;

(c) by Central Civil Services Cultural and Sports Board;

(d) as part of national games, by Indian Olympic Association; or

(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;

 

66. Services provided by way of pure labour contracts of construction, erection, commissioning, installation,

completion, fitting out, repair, maintenance, renovation, or alteration of 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 Mantri Awas Yojana (PMAY);

 

 

67. Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex;

 

68. Services of general insurance business provided under following schemes -

(a) Hut Insurance Scheme;

(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural

Development Programme);

(c) Scheme for Insurance of Tribals;

(d) Janata Personal Accident Policy and Gramin Accident Policy;

(e) Group Personal Accident Policy for Self-Employed Women;

(f) Agricultural Pumpset and Failed Well Insurance;

(g) Premia collected on export credit insurance;

(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme,

approved by the Government of India and implemented by the Ministry of Agriculture;

(i) Jan Arogya Bima Policy;

(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);

(k) Pilot Scheme on Seed Crop Insurance;

(l) Central Sector Scheme on Cattle Insurance;

(m) Universal Health Insurance Scheme;

(n) Rashtriya Swasthya Bima Yojana; or

(o) Coconut Palm Insurance Scheme;

(p) Pradhan Mantri Suraksha BimaYojna;

(q) Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the

National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple

Disabilities Act, 1999 (44 of 1999); or

(r) Any other insurance scheme of the State Government as may be notified by Government of India on the

recommendation of GSTC.

 

69. Services of life insurance business provided under following schemes -

(a) Janashree Bima Yojana (JBY); or

(b) Aam Aadmi Bima Yojana (AABY);

(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority,

having maximum amount of cover of fifty thousand rupees;

(d) Varishtha Pension BimaYojana;

(e) Pradhan Mantri Jeevan JyotiBimaYojana;

(f) Pradhan Mantri Jan DhanYogana;

(g) Pradhan Mantri Vaya Vandan Yojana; and

(h) Any other insurance scheme of the State Government as may be notified by Government of India on the

recommendation of GSTC.

 

70. Services by way of collection of contribution under Atal Pension Yojana (APY).

 

71. Services by way of collection of contribution under any pension scheme of the State Governments.

 

72. Service of transportation of passengers, with or without accompanied belongings, by—

(i) railways in a class other than—

(A) first class; or

(B) an air-conditioned coach;

(ii) metro, monorail or tramway;

(iii) inland waterways;

(iv) public transport, other than predominantly for tourism purpose, in a vessel between places located

in India; and

(v) metered cabs or auto rickshaws (including E-rickshaws);

 

73. Services by a person by way of-

(a) conduct of any religious ceremony;

(b) renting of precincts of a religious place meant for general public, owned or managed by an entity

registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961

(hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub

clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered

under clause (23BBA) of section 10 of the Income-tax Act:

Provided that nothing contained in (b) of this exemption shall apply to,-

(i) renting of rooms where charges are Rs 1000/- or more per day;

(ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs

10,000/- or more per day;

(iii) renting of shops or other spaces for business or commerce where charges are Rs 10,000/-or

more per month.

 

74. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging

purposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or

equivalent;

 

75. Services by way of transportation by rail or a vessel from one place in India to another of the following

goods -

(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;

(b) defence or military equipments;

(c) newspaper or magazines registered with the Registrar of Newspapers;

(d) railway equipments or materials;

(e) agricultural produce;

(f) milk, salt and food grain including flours, pulses and rice; and

(g) organic manure

 

76. Services provided by a goods transport agency, by way of transport in a goods carriage of,-

(a) agricultural produce;

(b) goods, where gross amount charged for the transportation of goods on a consignment transported in a

single carriage does not exceed one thousand five hundred rupees;

(c) goods, where gross amount charged for transportation of all such goods for a single consignee does not

exceed rupees seven hundred fifty;

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipment’s;

 

 

77. Services by the following persons in respective capacities -

(a) business facilitator or a business correspondent to a banking company with respect to accounts in its

rural area branch;

(b) any person as an intermediary to a business facilitator or a business correspondent with respect to

services mentioned in clause (g); or

(c) business facilitator or a business correspondent to an insurance company in a rural area;

 

78. Carrying out an intermediate production process as job work in relation to cultivation of plants and

rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other

similar products or agricultural produce;

 

79. Services by way of loading, unloading, packing, storage or warehousing of rice;

 

80. Services by way of right to admission to, -

(i) circus, dance, or theatrical performance including drama or ballet;

(ii) award function, concert, pageant, musical performance or any sporting event other than a recognized

sporting event;

(iii) recognised sporting event;

where the consideration for admission is not more than Rs 250 per person in (i), (ii) and (iii) above.

 

81. Services provided by Government or a local authority where the gross amount charged for such services

does not exceed Rs.5000/.

Provided that nothing contained in this entry shall apply to services S. No. 1 (i), (ii)and (iii) above:

Provided further that in case where continuous supply of service, as defined in sub-section (33) of

section2 of the CGST Act, 2017, is provided by the Government or a local authority, the exemption shall

apply only where the gross amount charged for such service does not exceed Rs. 5000/- in a financial

year; [This may be continued by way of an omnibus threshold exemption from payment of GST under

section 9 (4) of CGST/SGST Act in respect of supplies upto Rs 10,000/-].

 

82. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics;

(ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in

(i) above;

 

83. New Exemption:

Services provided by the Goods and Services Tax Network (GSTN) to the Central Government or State

Governments/Union Territories for implementation of Goods and Services Tax (GST)

 

 

List of GST service exemption inserted on 11th June 2017

84.  Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution

85. Services provided to the Government under any insurance scheme for which total premium is paid by Government

86. Services provided to the Government under any training programme for which total expenditure is borne by the Government

 

 

Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?



 

Procedure for obtaining Registration number of GSTIN

 

Procedures to get GST Registration number for IT exempted proprietorship firms.

 

Process of application for registration under GST Act to obtain GSTIN

 

Different application Forms for registration under Goods and Service Tax Act (GSTIN)

 

Application for registration under GST Act to obtain GSTIN

 

GST registration and returns filing procedures for PSUs and Government entities

 

Re-registration of GST, Goods and Service Tax.

 

Cancellation of registration of GST

 

All about registration of GST in India, FAQ

 

Cancellation of GST Registration in India, FAQ

 

Can a person without GST registration claim ITC?

 

Why separate Registration of GST in each state in India, for each business.

 

Latest date to file GST registration in India

 

How to solve exchange rate variation in export business

 

How to cover the risk of Cargo loss or damage in Import Export Business

How to open an LC? Procedures to open a Letter of Credit

 

Merge your Commercial Invoice and Packing List

 

What is Retail Sale Price, RSP under import duty calculation

 

How does Anti dumping duty work?

 

Certification of Phyto Sanitary under exports and imports

 

12 Major risks and solutions in Imports and Exports

Types of Policies to cover credit risks in Import Export Trade

 

Causes influencing price of export goods in Export Trade

 

Credit risks and solutions under International Business

 

Foreign exchange fluctuations risks and solutions in import export Business

Transhipment - A redefinition        
Triangular shipment
Types of Insurance Documents
How does CENVAT Credit work? 
Import General Manifest (IGM)
Importance of Bill of Lading 
 Is Airway bill a documents of title?
Is Customs House Agents (CHA ) required to be appointed mandatory?
Is DP terms of payment safe in export business?

Comments

 
BHAGWAT Says :
Saturday, May 20, 2017
IS CONTINUE ABETMENT ON TRANSPORT OF GOODS BY ROAD (70%) IN GST? HOW MANY TAX ON TRANSPORT OF GOODS BY ROAD IN GST?please guide us
Rajkumar Taluka Says :
Saturday, May 20, 2017
What is the GST Rate Pandal Shamiyana / Mandap Keeper / Event Management Etc. Regards Rajkumar Taluka
DEVENDRA G THAKUR Says :
Saturday, May 20, 2017
G S T RATE ON COURIERS ,REAL ESTATE,TRANSPOTATION,COMPOSITION BILL
Srikanta Kumar Behera Says :
Monday, May 22, 2017
I want to know about what percentage of GST rate is levied on/for Manpower recruiting agencies.
Rajeev Jain Says :
Monday, May 22, 2017
We have a residence complex in Gujarat Vadodara and residents society hire following services- 1) Security ii) Housekeeping iii) Gardening iv) Swimming pool coach v) Water tanks cleaning vi) Pest control services vii) Small civil, electrical and mechanical repairs etc. Please let us know the impact of GST with effect from July 2017
CA R.N. Bhar Says :
Thursday, May 25, 2017
Pls confirm that turnover below Rs20,00,000/- is elegible to collect GST from the clients?
wasim Says :
Thursday, May 25, 2017
What is the GST rate of Maintenance Works, Er action works, manpower supply
neeraj bansal Says :
Saturday, May 27, 2017
SIR WHAT IS THE GST RATE OF MAN POWER SUPPLY
P Syam sunder Says :
Tuesday, May 30, 2017
Dear Sir, We are Indian agent for many overseas manufacturers. We get fixed commission in FE from OEMs out side India based on sales. At present we are paying 15% ST (no ST prior to 2014). Under new GST, what will be the implication. syam sunder
Jitesh Sha Says :
Wednesday, May 31, 2017
What is the GST rate for Consultancy service provided by educational institutions like Engg. College for third party technical audit,Material testing and other type works?
Biswajit Paul Says :
Saturday, June 03, 2017
What is the GST rate for consultancy and the technical maintenance work(labour) provided to any company ?
Hiya Digital Says :
Tuesday, June 06, 2017
What is the GST rate for domain name registration, website hosting, email hosting, website designing and development, web promotion and internet marketing services? There is no website that clearly shows tax rate for these web services.
Ashish Kagathra Says :
Wednesday, June 07, 2017
I am into the business of Insurance Claims Investigation Services to the Insurance Company. Do I need to obtain GSTIN No. in case my service business is less than 20 Lakhs.
K Sagar Says :
Thursday, June 08, 2017
Sir what is the rate of GST for Architectural Services ?
Anagha Tillu Says :
Saturday, June 10, 2017
What is the GST rate for Management consultancy ?
Gerson noronha Says :
Sunday, June 11, 2017
What is the rate of GST on rent a cab Do the recepent pay the tax to the goverment
a sridhar Says :
Sunday, June 11, 2017
what is the gst rate for project consultants whos services includes Technical feasibiliy reports ,redesign engineering , etc,.
Dr. S.U.Kulkarni Says :
Sunday, June 11, 2017
I am providing Scientific and Technical Consultancy to one organisation involved in manufacturing and selling of technical products. In one of your articles it says that the exact rate is being published. In other article it says that for others it is 18 %. What is the correct figure. Or it is really to decided. I have read someshere that it is likely to be exempted. Please highlight on this.
DINESH GOEL Says :
Monday, June 12, 2017
Sir, What is GST Rate on Security Agency and Manpower supply and what is reverse charges is applicable ? please clear
S.SHANKAR Says :
Monday, June 12, 2017
Sir, What is the GST rate on Surveying & Map making? please guide.
Rakesh Prajapati Says :
Tuesday, June 13, 2017
dear sir,what is rate of manpower supply and GTA
Rajesh Panchal Says :
Thursday, June 15, 2017
dear sir, 1. what is rate & HSN Code of Manpower supply and GTA.. 2. Can Be avail Credit Under GTA ( Inward & Outward Fright ) ???? 3. What about credit Under Foreign Bank Guarantee Commission Under GST ??
RADHESHYAM GANDHI Says :
Friday, June 16, 2017
WHAT IS THE TAX RATE ON MANPOWER RECRUITMENT SERVICES.
anand Says :
Saturday, June 17, 2017
i alongwith with my brothers an sisters are building a 5 story apartment building . the Consulatant/Engineer is charging us bill currently with 15% as service tax. Material are bought by us in our names and supplied , the labour charges are paid by us directly For this management by the Engineer /Consultant what will be the rate of GST once GST comes into force ?
Dipankar Goswami Says :
Saturday, June 17, 2017
Sir, What is the GST rate on Commercial Training & Coaching.
Asit Baran Paul Says :
Sunday, June 18, 2017
Sir Please consider and know me about the GST rate of Renting of immovable property,Manpower Supply agency, security or detective agency and works contract services
S.V.BHASKAR Says :
Tuesday, June 20, 2017
Dear Sir We are doing Job works that is called Thermal spray coating and purchase material out station(METAL SPRAY POWDER), machinery spares, consumables the following material used to Job works, now invoice raised to collected service tax 15% and taken to purchase bills against cenvat also. Now July 1st the GST implementation how to raised the job work invoice what is the tax rate and ITC claimed please tell me details' Thanking you sir yours faithfully S.V.BHASKAR 9705909979
Ashis Kr. Bandyopadhyay Says :
Wednesday, June 21, 2017
1.GST on Package tour ( including Air Tkts, Hotel, land arrangement, transfer etc ) 2.GST on Hotel rent below 2000/= 3.I have a hotel ( as lease ) my tournover below 20,00,000/= room rent below 1500/= can i charged gst to customer Ashis Kr. Bandyopadhyay
KSN MURTY Says :
Wednesday, June 21, 2017
DEAR TEAM PLZ LET ME KNOW ABOUT THE GST REGISTRATION FOR GENERAL PHOTOGRAHY STUDIOS IN SMALL TOWN WITH SMALL BUSINESS IS THER ANY EXEMPTION FOR THESE TYPE OF BUSINESS PLZ CLARIFY
Kavitha Says :
Thursday, June 22, 2017
what is the GST rate for manpower supply?
T.Vijayakumar Says :
Thursday, June 22, 2017
Kindly deliberate the tax rate applicable or not for POWER COATING UNIT also clear the tax rate for man power supply the preceding turnover under 10 Lakhs.
GANIKA PANDIT Says :
Friday, June 23, 2017
what is the rate for consultancy engineering services in u.p.?
Amaresh Gupta Says :
Friday, June 23, 2017
Dear Sir, please tell me repair and maintanance service rate in GST
hem Says :
Sunday, June 25, 2017
Ola cab booking fare plus or minus after gst
Srinivas Says :
Monday, June 26, 2017
We want to know Gst against man power and security agency and type reverse charges
Srinivas Says :
Monday, June 26, 2017
Dear team what is the % GST for job work and repair and maintenance like AMC
Jitendra G. Makwana Says :
Monday, June 26, 2017
Sir what is the rate of GST for Architectural Services ?
AMIT Says :
Monday, June 26, 2017
IRCTC AGENT CHARGE GST RATE ??
Ravindra Jambare Says :
Tuesday, June 27, 2017
DEAR TEAM PLZ LET ME KNOW WHAT IS THE RATE OF GST FOR NEWS PAPER ADVERTISING AGENCY
Shrikant Desai Says :
Tuesday, June 27, 2017
WHAT IS THE GST TAX RATE ON MANPOWER RECRUITMENT SERVICES,Mandap keepar services
Niranjan Sahoo Says :
Wednesday, June 28, 2017
Gst rate for food or hall charge as mandap keeper service with ac and non-ac?
SUNIL TIWARI Says :
Wednesday, June 28, 2017
Dear Sir/Mam, Kindly send me any update related from tour & travel services accounts and plz send me a rate chart that will allow since 1st July 2017. Regards Sunil Kumar Tiwari
Rohit jain Says :
Wednesday, June 28, 2017
Sir,we are doing clearing & forwarding agent .In service tax we charge service tax only on service amount & not on reimbursement amount (non taxable) .Now in GST on which amount GST should be charged? & What is the rate of GST
prabhudeva Says :
Wednesday, June 28, 2017
what is the rate of GST on software sales.WHAT IS THE RATE OF GST ON Software services
Balan V Says :
Thursday, June 29, 2017
Kindly let me know the new GST Rate for Supplementary Learning Software for the students of Secondary and Higher Secondary Classes, sold in DVD, USB and Online. (The present Karnataka VAT is 5.5%) Please reply, it is urgent, because I have not been able to find any help from the GST website.
C.L.Grover Says :
Thursday, June 29, 2017
What is the fast rate for manpower recruitment services.
ANSHUL VIJAY Says :
Thursday, June 29, 2017
Kindly let me know GST applicable travel commission agent on turnover 20 Lakh / Gross Commission 20 Lakh
venkat Says :
Friday, June 30, 2017
what is gst rate for scientic and technical consultancy service
archna mishra Says :
Friday, June 30, 2017
what are the gst rules for non-aita agents
dipak dey Says :
Friday, June 30, 2017
rate of gst about custom house agent
ravindra Says :
Saturday, July 01, 2017
what is the GST for computer training centre
annavar Says :
Saturday, July 01, 2017
what is the GST for arecanut
Prahlad Says :
Saturday, July 01, 2017
Sir, let me know is Cyber cafe services & photostat copying services covered under new GST? if so, under which tax slab?
vijay bajaj Says :
Sunday, July 02, 2017
i want to know exemption on beauty salon and whether the salon is also covered pay GST 1% up to 50 lach or not
praveen kanth Says :
Sunday, July 02, 2017
whether GST is applicable to hostel, where accommodation along with food is given.
S.S. Saxena Says :
Monday, July 03, 2017
What %age of GST is to be charged by an Advertising Agency for publication of the advertisement in the newspaper like Times of India
Eusebio De Souza Says :
Monday, July 03, 2017
What is the GST on gym without sauna. steam, massage having a turnover of below 20 lakhs per year.
Vijay Pal Choudhary Says :
Monday, July 03, 2017
I am commission agent of raw wool, before GST service tax is apply on 10 lakh or above recived commission during april to march , after Gst what wiil be gst rate on received commission . Please guide me
RAVEENDRAN K.R Says :
Monday, July 03, 2017
What is the rate of GST on Information Technology Service
DEEPAK KUMAR C M Says :
Tuesday, July 04, 2017
what is the GST for Event Management sericve?
s k srivastava Says :
Tuesday, July 04, 2017
I am 70 year old not apensioner & doing consaltency.Is it requaird to get registerd as GST TAX depositer ?
P MANOHAR Says :
Tuesday, July 04, 2017
What is GST Rate on Security Agency and Manpower supply and what is reverse charges is applicable ? please clear
P MANOHAR Says :
Tuesday, July 04, 2017
What is GST Rate on Security Agency and Manpower supply and what is reverse charges is applicable ? please clear
nagender Says :
Wednesday, July 05, 2017
service, Repairs & maintainance GST %
HK Gowdaiah Says :
Wednesday, July 05, 2017
What is rate of GST for concrete block punching machine service and renewable energy device like solar water heater.
ponnala yadaiah Says :
Wednesday, July 05, 2017
Dear Sir, I should know that how much the percentage of GST for our outsourcing Agency ( Manpower Supply agency like Secutiy uard, House keeping labour. Kindly explain us . thanks
Siddharth Says :
Wednesday, July 05, 2017
i want to know gst impact for manpower supply
YASH UPADHYAY Says :
Thursday, July 06, 2017
Dear We are consultancy and audit service provided services regards ISO Standard what would be our charges after relising these services . Suppose currently we charged 15% now as a service provide of management certification what would b kindly provide us rate .
sameer mhatre Says :
Thursday, July 06, 2017
what is GST rate for manpower recruitment agency and what was the GST code
Arvind Mamulkar, Nagpur Says :
Thursday, July 06, 2017
How much GST is applicable for videography survey services if provided to Central Government Railway Department.
Vidhi Says :
Friday, July 07, 2017
what is GST Rate on Security Agency and Manpower supply and whether reverse charge is applicable ? please clear
RAHUL SINGH Says :
Friday, July 07, 2017
Dear si, Please help me. My client Registered in West Bengal & Me also registered in same state but service provide in maharashtra kindly help ehat the charghe in Invoice. CGST, IGST & SGST what. I have provide security Guard in maharastra Mumbai site.
vikas mandal Says :
Friday, July 07, 2017
DEAR TEAM PLZ LET ME KNOW ABOUT THE GST REGISTRATION FOR GENERAL PHOTOGRAPHY STUDIOS IN SMALL TOWN WITH SMALL BUSINESS IS THER ANY EXEMPTION FOR THESE TYPE OF BUSINESS PLZ CLARIFY
Prashant sunil Says :
Friday, July 07, 2017
what is GST Rate on GPS TRACKING DEVICES in india as said Its in a categories of telecommunication and computers
kashinath mhadgut Says :
Saturday, July 08, 2017
sir,whats is the gst rate for repairs and maintainance service like AMC.
MOHANAN NAIR Says :
Saturday, July 08, 2017
HSN CODE FOR RE[AIR & SERVICE (HYDRAULIC POWER PACK/ HYDRAULIC CYLINDER WHICH IS FALLING UNDER 94122100 FOR SUPPLY. WHAT IS THE GST RATE WE ARE A MANUFACTURER OF ABOVE PRODUCTS. SUPPLY INVOICE AND SERVICE INVOICE TO BE MAINTAINED SEPERATELY ? PL CLARIFIY THANKS AND REGARDS MOHANAN NAIR
Arun kumar Says :
Saturday, July 08, 2017
What is GST Rate on security agency and What is reverse charges is aplicable ? please clear
kunda Says :
Monday, July 10, 2017
What is GST Rate on outdoor advertising(unipole), digital advertising & FM radio advertising and What is reverse charges is aplicable ? please clear
Amrut Says :
Tuesday, July 11, 2017
what are the GST rates for software services with amc of software
Trilochan Says :
Tuesday, July 11, 2017
Dear Sir, Kindly advise me on the SAC code & GST rate on the following Services: Air ticketing (International) Visa Services Event Management service
e.sampathkumar Says :
Wednesday, July 12, 2017
Dear sir, whiat is the GST rate and SCA / HSN CODE for Thirdparty Technical Inspection and certification agency service our ealier accounting code for Tax collection 00440249 / please advise
Abhishek Bhati Says :
Wednesday, July 12, 2017
What is the GST SAC for ElectroPlating services ??
RAJU AADE Says :
Wednesday, July 12, 2017
WHAT IS THE TAX RATE ON MANPOWER RECRUITMENT SERVICES.
Hariom Sharma Says :
Friday, July 14, 2017
Passenger Cruise in a vessel including services provided or agreed to be provided by a Cruiseline to ports located in non-taxable territory to a other ports located in non-taxable territory by way of leisure travel by a vessel from a place outside India up to the customs station of clearance in India would it be GST exempted
Manisha Says :
Friday, July 14, 2017
Sir, What is the GST rate on Commercial Training & Coaching.
Arpan Verma Says :
Sunday, July 16, 2017
Hello, What is the rate for Website and Application designing/development services? I have been searching for rates from a long time, however, didn't found it yet on any website. Please share the rates ASAP. Thank you
rahul kumar Says :
Sunday, July 16, 2017
Dear team what is the % GST for repair and maintenance like comprehensive AMC
Ashok kumar Das Says :
Sunday, July 16, 2017
What is the tax rate under gst for chartered account firm
Amit Raina Says :
Tuesday, July 18, 2017
Dear Team what is the % GST for air ticket agent, freight outward and freight charges?
JAGDISHVEDI Says :
Tuesday, July 18, 2017
We are travels agent.we are contact carriage/stage carrige bus booking. we issue ticket to passanger and give amount to bus onwere after deduction o commission.how we pay gst.total booking amount or commission.or our commission is not mor than 4 lacks. but total booking is near 40 lacks per year. please advise about gst. thanks
Baldev Singh Negi Says :
Wednesday, July 19, 2017
We are offloading work to our sub-contractor's only for Fabrication, Erection, Testing & Commissioning of Material Handling System equipments in power plant all over India. For the same we wants your advise whether sub-contractor will take GST for all the States where they will work or only their Single GST number will applicable for all the state. As there is some confusion on the contractor, hence, please advise.
Sauvik Kundu Says :
Wednesday, July 19, 2017
What is the GST rate of Retainership Fees???
NAVIN AGARWAL Says :
Thursday, July 20, 2017
I HAVE AN INTERNET CAFE IN ASSAM, TURNOVER BELOW 10 LAKHS. I WANT TO KNOW DO I HAVE TO TAKE GSTIN AND IF YES WHAT IS THE TAX SLAB FOR ME.
R K Singh Says :
Saturday, July 22, 2017
Sub: GST % rates for analysis of soil and others Sir, I am working in a soil and plant analysis govt. laboratory, I am doing anlaysis work for the farmers, students and govt. office and for Pvt. commercial company also. Sir please tell me how much amount under GST %, I have to charge from the farmers / student / govt. office and Pvt. Commercial company etc.
Gajendranath.K Says :
Monday, July 24, 2017
let us know the GST rate on recruitment services
Harendra Pathak Says :
Tuesday, July 25, 2017
we are security services provider. we want to know that before GST service tax 15% and after GST 18% than we collect service tax or not.
Safal Suri Says :
Wednesday, July 26, 2017
Hi! Please detail if GST is applicable on realestate / property agents / consultants? If yes, then what is the rate and how to pay it? Your help and guidance is much appreciated. Many Thanks!
Ram krishna Giri Says :
Saturday, July 29, 2017
We want to know the percentage of GST we will charge for our client w.e.f.01.07.2017
Ram krishna Giri Says :
Saturday, July 29, 2017
we want to know the GST rate on security service
pandranki venkata ramana Says :
Sunday, July 30, 2017
WHAT IS THE TAX RATE ON MANPOWER & security SERVICES.
jadhav Says :
Sunday, July 30, 2017
I HAVE TWO QUESTIONS: 1. I am VAT registered computer supplier But not registered for service tax. 2. NOW IS IT MANDATORY TO ADD GST ON REPAIR / INSTALLATION CHARGES ?? IF YES HOW MUCH TAX ?
Mahender Lalwani Says :
Wednesday, August 02, 2017
please read the below and advise basic airfare-3000 udf-300 psf-200 fuel tax-1000 GST 5% charged by airline-150 total cost of air fare 4650 INR. Now an agent booked this tkk for customer X and got 45 INR (50-tds 10%) as commission from airline. Agent charged Mr X an extra 100 INR as his service fee . so mr X paid in all 4750 to agent. and agent paid 4750-100-50 = 4600 to the airline. now please advise for the agent, how much GST (rate and amount ) he has to pay to govt and on what value and how can the agent raise TAX invoice and on whose name ? what all components in this case there should be mentioned in the customer-invoice given to customer
sheshnath Says :
Thursday, August 03, 2017
I want to know about what percentage of GST rate is levied on/for Manpower recruiting agencies.
Sanjeev Aladi Says :
Thursday, August 03, 2017
How much GST % on Security Agency Servies.?
M BILAL Says :
Saturday, August 05, 2017
Daer sIR what is the rate for consultancy engineering services in Maharashtra
RADHAKRISHNAN Says :
Monday, August 07, 2017
pl. suggest the billing of an air ticket sale of an air ticketing travel agency non IATA HOW TO BILLING
sailendra Says :
Wednesday, August 09, 2017
Dear Sir, I want to know about what percentage of GST rate and HSN Code is levied on/for Manpower recruiting agencies.
Sujan daa Says :
Friday, August 11, 2017
Dear team what is the % GST for repair and maintenance like comprehensive AMC
Raj Kumar Says :
Monday, August 14, 2017
I want to know about what percentage of GST rate is levied on/for Manpower recruiting agencies. ( security guard)
v.v.lakshmi narayana Says :
Thursday, August 17, 2017
We supplied 3 painters to one agency. Is there gst applicable or not ? if applicable what is the rate of GST ? & what is the GST rate on labour charges ?
newsonaielectricals@gmail.com Says :
Friday, August 18, 2017
Please send HSN code for electrical wiring installation and supply WCT contract.
Iyyappan.K Says :
Friday, August 18, 2017
Sir, We have received man power assistants for maintenance work how many percentage GST applicable for this service Thanking you
Chanchal Kumar Mandal Says :
Friday, August 18, 2017
I rent my house to commercial bank on a monthly agreement.Let me know impact of GST
c k mondal Says :
Friday, August 18, 2017
I get Rs 15000/ per month as rent of my house from a commercial bank.Let me know impact of GST
M.K.SINGH Says :
Friday, August 18, 2017
i want to know to know about what percentage of gst rate coaching classes
SHANTILAL JAIN Says :
Saturday, August 19, 2017
I am retired insurance employee. Doing part time as insurance claims investigator with annual income of about 2.00 per annum by way of profession fee received from insurance company. Is GST applicable to me. Shall I required GST registration.
Harendra Kumar Says :
Saturday, August 19, 2017
Please Guide me for Tour operator Service where engage full service i.e. Accommodation,Transport,food provide to his Party.How Much Cash Allowed in Receipt & payment ? and also can avail ITC on Service? Thanks, Harendra Kumar
INDRANIL MUKHERJEE Says :
Wednesday, August 23, 2017
In case of Event Management for a Musical concert if sponsorship amount is received then how much GST in % is applicable?
P.K.BOSE Says :
Saturday, August 26, 2017
I am consulting Technical in Pvt. Company in Haryana and my postal address UP which presents of GST
gvsrinivas Says :
Saturday, August 26, 2017
Erection, Commissioning or Installation Service new
N.L.JOSHI Says :
Monday, August 28, 2017
what will be the GST tax rate for consultancy engeineer services.
RAJENDRA Says :
Tuesday, August 29, 2017
i want to know to know about what percentage of gst rate OF MANDAP DECORATION (HIRE)
Sandeep Ashok Murkute. Says :
Wednesday, August 30, 2017
We are working as Enforcement Agent / Recovery Agent for State Bank Of India Whether GST is applicable for us. If yes How much.
Luther Kondpan Says :
Sunday, September 03, 2017
Sir, A charitable Mission hospital purchases medicine for patients and part of it sales to its own Out-door patients beyond the threshold limit. The patients are its own registered patients but not from outside. Is GST is applicable in this case for the hospital?
pandit Says :
Tuesday, September 05, 2017
I want to know to know about what percentage of gst rate coaching classes for 11th and 12 th
suresh bhandari Says :
Thursday, September 07, 2017
i am tour operator gst rate elephant ride , guide entrance supported service not included transport % hotel accomodation please advise gst rate
POONAM UPADHYAY Says :
Thursday, September 07, 2017
Please advise i am NON IATA travel agent so witch amount GST charge on my client , Domestic and International air ticketing part........Please good advise and help me now..........???
NARASIMHA RAGAVAN Says :
Monday, September 18, 2017
What is the rate of interest on late payment of gst. How it is calculated whether automatic or manual in gst menu
Amar Singh sagar Says :
Tuesday, September 19, 2017
we are running Private security Agencey. Please intimate how much GST will mentioned in the bill from our clients.
Ganesh Goyal Says :
Friday, September 22, 2017
I'm service provider we provided home appliances repair and service like Gas Stove repair and service, Gas Geyser repair and service we use spare parts for repair to appliance I want know our tax liability our annual turnour is approx 25 lack what is going compStion scheme
Asharaf A Says :
Saturday, September 23, 2017
Sir What is the GST for training conducting by BIS ??
sridhar Says :
Wednesday, September 27, 2017
whether GST applicable to third party supplier to the department and if applicable how much implement please give full details on GST clarification on third party labour for requirement of department
 

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