The details about GST rates on supply of services under chapter 99 are explained below as per Notification No. 2/2017- Compensation Cess (Rate).
The extract of Notification No. 2/2017- Compensation Cess (Rate) is furnished below:
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2017- Compensation Cess (Rate)
New Delhi, the 28th June, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby notifies, that the cess, on the supply of services of description specified in column (2) of the Table below and falling in
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Chapter,
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Section, Heading or Group specified in column (3) of the said Table, shall be levied at
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the rate specified in the corresponding entry in column (4) of the said Table.
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Table
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Chapter,
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Sl.
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Description of Services
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Section,
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Rate
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No.
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Heading
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(in per-cent.)
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or Group
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(1)
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(2)
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(3)
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(4)
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Transfer of the right to use any goods for
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Same rate of cess as
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1
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any purpose (whether or not for a
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Chapter 99
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applicable
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on
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supply
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of
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specified period) for cash, deferred
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similar
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goods
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involving
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payment or other valuable consideration
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transfer of title in goods
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Transfer of right in goods or of undivided
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Same
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rate
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of
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cess
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as
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applicable
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on
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supply
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of
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2
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share in goods without the transfer of title
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Chapter 99
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similar
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goods
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involving
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thereof
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transfer of title in goods
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3
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Any other supply of services
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Chapter 99
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Nil
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Explanation.- Reference to “Chapter”, “Section”, “Heading” or “Group”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
- This notification shall come into force with effect from 1st day of July, 2017.
[F.No. 334/1/2017-TRU]
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(Ruchi Bisht)
Under Secretary to the Government of India
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