Notification No 08/2017 which depicts Tax Rates

 

 

 

Sl No.Chapter, Section         or HeadingDescription of ServiceRate (per cent.)Condition
(1)(2)(3)(4)(5)
1Chapter 99All Services  
2Section 5Construction Services  
3Heading 9954 (Construction services)(i) Construction of a complex, building, civil structure   or   a   part   thereof,   including   a complex  or  building  intended  for  sale  to  a buyer,  wholly  or  partly,  except  where  the entire  consideration  has  been  received  after issuance   of   completion   certificate,   where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
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(ii)  composite  supply  of  works  contract  as defined in clause 119 of section 2 of Central
Goods and Services Tax Act, 2017.
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(iii)  construction  services  other  than  (i)  and
(ii) above.
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4Section 6Distributive              Trade              Services; Accommodation,     Food     and     Beverage Service;    Transport    Services;    Gas    and  
  Electricity Distribution Services  
5Heading  9961Services in wholesale trade.
Explanation-This    service  does  not  include sale or purchase of goods but includes:
–    Services      of      commission      agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial  transactions  between  buyers and sellers, for a fee or commission’
–    Services  of  electronic  whole  sale  agents and brokers,
–    Services of whole sale auctioning houses.
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6Heading  9962Services in retail trade.
Explanation-  This  service  does  not  include sale or purchase of goods
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7Heading  9963 (Accommodation, food and beverage services)(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being  food  or  any  other  article  for  human consumption  or  drink,  where  such  supply or service is for cash, deferred payment or other valuable    consideration,    provided    by    a restaurant,    eating    joint    including    mess, canteen,  neither  having  the  facility  of  air- conditioning or central air-heating in any part of  the  establishment,  at  any  time  during  the year  and  nor  having  licence  or  permit  or  by
whatever   name   called   to   serve   alcoholic liquor for human consumption.
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(ii)  Accommodation  in  hotels,  inns,   guest houses, clubs, campsites or other commercial places   meant   for   residential   or   lodging purposes  having  declared  tariff  of  a  unit  of accommodation  of  one  thousand  rupees  and above   but   less   than   two      thousand   five hundred rupees per unit per day or equivalent. Explanation.-    “declared    tariff”    includes charges for all amenities provided in the unit of  accommodation  (given  on  rent  for  stay) like furniture, air conditioner, refrigerators or any  other  amenities,  but  without  excluding
any discount offered on the published charges for such unit.
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(iii)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever, of goods,  being  food  or  any  other  article  for human consumption or any drink, where such supply   or   service   is   for   cash,   deferred payment   or   other   valuable   consideration,
provided    by    a    restaurant,    eating    joint including  mess,  canteen,  having  licence  or
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  permit  or  by  whatever  name  called  to  serve
alcoholic liquor for human consumption.
  
(iv)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever, of goods,  being  food  or  any  other  article  for human consumption or any drink, where such supply   or   service   is   for   cash,   deferred payment   or   other   valuable   consideration, provided    by    a    restaurant,    eating    joint including mess, canteen, having the facility of air-conditioning or  central  air-heating in  any part of the establishment, at any time during
the year.
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(v)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever in outdoor  catering  wherein  goods,  being  food or  any  other  article  for  human  consumption or any drink (whether or not alcoholic liquor for  human  consumption),  as  a  part  of  such outdoor catering and such supply or service is for cash, deferred payment or other valuable
consideration.
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(vi)  Accommodation  in  hotels,  inns,  guest houses, clubs, campsites or other commercial places   meant   for   residential   or   lodging purposes  having  declared  tariff  of  a  unit  of accommodation of two thousand five hundred rupees    and   above   but   less   than   seven thousand five hundred rupees per unit per day or equivalent.
Explanation.-    “declared    tariff”    includes charges for all amenities provided in the unit of  accommodation  (given  on  rent  for  stay) like furniture, air conditioner, refrigerators or any  other  amenities,  but  without  excluding any discount offered on the published charges
for such unit.
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(vii)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever, of goods,  including  but  not  limited  to  food  or any  other  article  for  human  consumption  or any drink (whether or not alcoholic liquor for human  consumption),  where  such  supply  or service is for cash, deferred payment or other valuable     consideration,     in     a     premises (including   hotel,   convention   center,   club, pandal, shamiana or any other place, specially arranged  for  organising  a  function)  together
with renting of such premises.
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(viii) Accommodation in hotels including five28-
  star    hotels,    inns,    guest    houses,    clubs, campsites  or  other  commercial  places  meant for  residential  or  lodging  purposes  having declared tariff of a unit of accommodation of seven thousand  and five hundred rupees  and above per unit per day or equivalent.
Explanation.-“declared     tariff    ”    includes charges for all amenities provided in the unit of  accommodation  (given  on  rent  for  stay) like furniture, air conditioner, refrigerators or any  other  amenities,  but  without  excluding any discount offered on the published charges
for such unit.
  
(ix)   Accommodation,   food   and   beverage services other than (i), (ii), (iii), (iv), (v), (vi),
(vii) and (viii) above.
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8Heading  9964 (Passenger transport services)(i)  Transport  of  passengers,  with  or  without accompanied belongings, by rail in first class or air conditioned coach.5Provided         that credit of input tax charged in respect of  goods  used  in supplying         the service     is     not utilised for paying integrated        tax, central   tax,   state tax      or      union territory tax on the supply     of      the
service
(ii)  Transport  of  passengers,  with  or  without accompanied belongings by-
(a)  air conditioned contract carriage other than motorcab;
(b)  air conditioned stage carriage;
(c)  radio taxi.
Explanation.-
(a)   “contract   carriage”   has   the   meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab,  by  whatever  name  called,  which  is  in two-way radio communication with a central control  office  and  is  enabled  for  tracking
using  Global  Positioning  System  (GPS)  or General Packet Radio Service (GPRS).
5Provided         that credit of input tax charged  on  goods or   services   used in   supplying   the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]
(iii) Transport of passengers, with or without
accompanied  belongings,  by  air  in  economy
5Provided         that
credit of input tax
  class. charged  on  goods used  in supplying the service has not been taken
[Please    refer    to Explanation     no. (iv)]
(iv) Transport of passengers, with or without accompanied  belongings,  by  air,  embarking from     or     terminating     in     a     Regional Connectivity Scheme  Airport,  as  notified  by the Ministry of Civil Aviation.5Provided         that credit of input tax charged  on  goods used  in supplying the service has not been taken
[Please    refer    to Explanation     no. (iv)]
(v)  Transport  of  passengers  by  air,  with  or without   accompanied   belongings,   in   other
than economy class.
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(vi)   Transport   of   passengers   by  motorcab where  the  cost  of  fuel  is  included  in  the consideration    charged    from    the    service recipient.5Provided         that credit of input tax charged  on  goods and  services  used in   supplying   the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]
(vii)  Passenger  transport  services  other  than
(i), (ii), (iii), (iv), (v) and (vi) above.
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9Heading  9965 (Goods transport services)(i)  Transport  of  goods  by  rail  (other  than services specified at item no. (iv)).5Provided         that credit of input tax charged in respect of       goods       in
supplying         the service     is     not utilised for paying integrated        tax, central   tax,   state tax      or      union territory tax on the supply     of      the service
(ii)  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
5Provided         that credit of input tax charged  on  goods (other     than     on ships,         vessels
including        bulk
  station of clearance in India. carriers            and tankers)  used    in supplying         the service    has    not been taken Explanation:  This condition  will  not apply   where   the supplier of service is  located  in  non- taxable territory. [Please    refer    to Explanation     no.
(iv)]
   
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