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| Name of Service | Abatement Rate | Taxable Rate | Effective Rate of Service Tax |
| Goods Transport Agency (Road) | |||
| Normal Cases | 70.0% | 30% | 4.5% |
| For Supply of Old Household Items | 60.0% | 40% | 6.0% |
| Goods Transport by Railways | |||
| by Private Railways | 60.0% | 40% | 6.0% |
| by Government Railways | 70.0% | 30% | 4.5% |
| Passenger Transport by Railways | 70.00% | 30% | 4.5% |
| Goods transport by vessel (Like Ship) | 70.00% | 30% | 4.5% |
| Chit Fund | 70.0% | 30% | 4.5% |
| Construction Services | |||
| For Residential unit less than 2000 sq feet + Price Charged > 1 cr | 70.0% | 30% | 4.5% |
| Other Cases | 70.0% | 30% | 4.5% |
| Tour Operator Service | |||
| Booking Accomodation | 90.0% | 10% | 1.5% |
| Package Tour Service | 70.0% | 30% | 4.5% |
| Other Cases | 70.0% | 30% | 4.5% |
| Transport of Passengers | |||
| Motor Cab | 60.0% | 40% | 6.0% |
| Radio Taxi | 60.0% | 40% | 6.0% |
| Stage Carriage (AC Bus) | 60.0% | 40% | 6.0% |
| Stage Carriage (Non AC Bus) | Exempt | 0.0% | |
| Air transport (passenger) | |||
| Economy Class | 60% | 40% | 6.0% |
| Other than Economy Class | 40% | 60% | 9.0% |
| Financial Leasing Services | 90% | 10% | 1.5% |
| Supply of Food.Drinks with Rent | 30% | 70% | 10.5% |
| (like Hotel/Banquet hall/Pandal) | |||
| Renting of Hotel/Guest house/Lodge | 60% | 40% | 6.0% |
| Restaurant Services | 60% | 40% | 6.0% |
Change in Abatement Rates w.e.f 1.6.2016
AC Stage Carriage Bus is now taxable(removed from Negative List) and there is 60% Abatement (40% Taxable)
| Transport of Passengers | Old Rate | New Rate |
| Motor Cab | 40% | 40% |
| Radio Taxi | 40% | 40% |
| Stage Carriage (AC Bus) | Exempt | 40% |
| Stage Carriage (Non AC Bus) | Exempt | Exempt |
However,Non AC Stage Carriage (Non AC Bus) continue to be exempt (Notification 9/2016)
Change in Abatement Rates w.e.f 1.4.2016
| Name of Service | TAXABLE RATES | |
| Old Rate | New Rate | |
| Goods Transport Agency (Road) | ||
| Normal Cases | 30% | 30% |
| For Supply of Old Household Items | 30% | 40% |
| Goods Transport by Raiways | ||
| by Private Railways | 30% | 40% |
| by Government Railways | 30% | 30% |
| Chit Fund | 0% | 30% |
| Construction Services | ||
| For Residential unit less than 2000 sq feet + Price Charged > 1 cr | 25% | 30% |
| Other Cases | 30% | 30% |
| Tour Operator Service | ||
| Booking Accomodation | 10% | 10% |
| Package Tour Service | 25% | 30% |
| Other Cases | 40% | 30% |
(Note:- These are taxable Rates,i.e.Rates after claiming abatement)
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