GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL at 28%

SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL

GST RATE FOR 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

GST RATE FOR 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

GST RATE FOR 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 supplyof similar goods.

GST RATE FOR Services provided by a race club by way of totalisator or a licensed bookmaker in such club; 28% With Full ITC

GST RATE FOR Gambling; 28% With Full ITC

GST RATE FOR Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 28% With Full ITC

GST RATE FOR 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 GSTand compensation cess as on supply of similar goods

GST RATE FOR 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

GST RATE FOR All other services not specified elsewhere 18% With Full ITC