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General rate of GST on services is 18%
However, on some services, different rates has been prescribed by the GST Council
Changes were all made in Rates by GST Council in meeting held on 16 Meeting on 11 June 2017 and 17 Meeting on 18 June 2017
Following is latest amended list
(Note:If you do not find your service in this list,then rate of your service is 18%)
| Sl. No. | DESCRIPTION OF SERVICES | GST RATE |
| 1 | Transport of goods by rail | 5% with ITC of input services |
| 2 | Transport of passengers by rail (other than sleeper class) | 5% with ITC of input services |
| 3 | Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use] | 5% No ITC |
| 4 | Services of goods transport agency in relation to transportation of used household goods for personal use. | 5% No ITC |
| 5 | 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 5% with ITC of input services and ITC of GST paid on ships, vessels including bulk carriers and tankers (GST COUNCIL IN THE 17 MEETING 18 JUNE 2017) |
| 6 | Renting of motorcab | 5% No ITC |
| (If fuel cost is borne by the service recipient, then 18% GST will apply) | ||
| 7 |
Transport of passengers, by-
|
5% No ITC |
| 8 | Transport of passengers by air in economy class | 5% with ITC of input services |
| 9 | 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 |
| Services | ||
| 10 | Supply of tour operators’ services | 5% No ITC |
| 11 | Leasing of aircraft under Schedule II [5 (f)] by a scheduled airlines for scheduled operations | 5% with ITC of input services |
| 12 | Selling of space for advertisement in print media | 5% With Full ITC |
| 13 | Services by way of job work in relation to printing of newspapers; | 5% With Full ITC |
| 13A |
Services by way of job work in relation to –
(GST COUNCIL IN THE 16 MEETING 11 JUNE 2017 ) |
5% with Full ITC
(GST COUNCIL IN THE 16 MEETING 11 JUNE 2017) |
| 14 | Transport of goods in containers by rail by any person other than Indian Railways | 12% With Full ITC |
| 15 | Transport of passengers by air in other than economy class | 12% With Full ITC |
| 16 | Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having license to serve liquor. | 12% With Full ITC |
| 17 | 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 |
| 18 | Services provided by foreman of chit fund in relation to chit | 12% with ITC of input services |
| 19 | 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 |
| 20 | 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 |
| 21 | Supply of Food/drinks in restaurant having license to serve liquor | 18% |
| 22 | Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year | 18% |
| 24 |
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 7500 /- per room per day (GST COUNCIL IN THE 17 MEETING 18 JUNE 2017) |
18% With Full ITC |
| 25 | 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 |
| 27A |
Services by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less. (GST COUNCIL IN THE 16 MEETING 11 JUNE 2017) |
18% with Full ITC |
| 28 | 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 |
| 29 | Services provided by a race club by way of totalisator or a licensed bookmaker in such club; |
28% With Full ITC |
| 30 | Gambling; |
28% With Full ITC |
| 31 | Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel |
18% With Full ITC (GST COUNCIL IN THE 17 MEETING 18 JUNE 2017) |
| 32 |
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 7500 /- and above per night per room (GST COUNCIL IN THE 17 MEETING 18 JUNE 2017) |
28% With Full ITC |
| 33 | 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 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 |
| 34 | 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 |
| 35 | 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 |
| 36 | All other services not specified elsewhere | 18%With Full ITC |
Decisions taken by the GST Council in the 16th meeting - 11 June 2017
Exemption from registration under section 23(2) of the CGST Act 2017 of –
- Individual advocates (including senior advocates)
- Individual sponsorship service providers (including players)
Decisions taken by the GST Council in the 17th meeting - 18 June 2017
It has been decided that supply of lottery shall attract GST rates as under –
- Lottery run by State Governments – 12% of face value of lottery ticket
- Lottery authorized by State Governments – 28% of face value of lottery ticket
