GST Rates on Services Decided on 18-06-2017
1. 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.
2. It has been decided that accommodation in 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 shall attract GST rate of 18% with full ITC .
3. 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 day per room shall attract GST rate of 28% with full ITC.
4. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel shall attract GST rate of 18% with full ITC.
| S.No | Description of Services | GST Rate |
| 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 nontaxable 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 and ITC of GST paid on ships, vessels including bulk carriers and tankers |
| 24 | 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 |
| 31 | Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel | 18% With Full ITC |
| 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 7500/- and above per room per day | 28% With Full ITC |
II. 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
GST Revised Rates List on 11-06-2017 (Services)
Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017
1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted –
| S.No | Proposal/ request |
| 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 |
2. In the schedule of GST Rates for Services as approved by the GST Council, after S.No. 13, the following shall be inserted –
| S.No | Description of Services | GST Rate |
| 13A |
Services by way of job work in relation to –
|
5% 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. | 18% with Full ITC |
3. Exemption from registration under section 23(2) of the CGST Act 2017 of –
- 1. Individual advocates (including senior advocates)
- 2. Individual sponsorship service providers (including players)
Schedule of GST Rates for Services as Approved By GST Council
| S. 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 |
| 6. |
Renting of motorcab
(If fuel cost is borne by the service recipient, then 18% GST will apply) |
5% No ITC |
| 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 |
| 10. | Supply of tour operators’ services | 5% No ITC |
| 11. | Leasing of aircrafts 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 |
| 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 licence 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 licence to serve liquor | 18% With Full ITC |
| 22. | Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year | 18% With Full ITC |
| 23. | Supply of Food/drinks in outdoor catering | 18% With Full ITC |
| 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/- per room per day | 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 |
| 26. | Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama | 18% With Full ITC |
| 27. | Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act | 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 | 28% With Full ITC |
| 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/- and above per night per room | 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
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