SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
Serial no.
|
DESCREPTION OF SERVICE
|
GST RATES
|
1
|
Services by way of job work in relation to printing of newspapers;
|
5%
With Full ITC
|
2
|
Selling of space for advertisement in print media
|
5%
With Full ITC
|
3
|
Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations
|
5%
with ITC of input services
|
4
|
Supply of tour operators’ services
|
5% No ITC
|
5
|
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
|
6
|
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
|
7
|
Services provided by foreman of chit fund in relation to chit
|
12%with ITC of input
services
|
8
|
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
|
9
|
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
|
10.
|
Transport of passengers by air in other than economy class
|
12%
With Full ITC
|
11.
|
Transport of goods in containers by rail by any person other than Indian Railways
|
12%
With Full ITC
|
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