CGST rate on Maintenance, repair and installation services [Heading 9987]

25 - Heading 9987

Description of Service (3)	Rate % (4)	Condition (5)
[1][(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.	2.5	Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].]
[2][(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts.	2.5	-]
[3][(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts.	2.5	-]
[4][(ii) Maintenance, repair and installation (except construction) services, other than (i) [5][,(ia) and (ib)] above [6][and serial number 38 below.]	9	-]

[1] Inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018.

[2] Inserted by Notification No. 02/2020-Central Tax (Rate) dt. 26-03-2020 wef 01-04-2020.

[3] Inserted by Notification No. 02/2021-Central Tax (Rate) dt. 02-06-2021.

[4] Substituted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

Maintenance, repair and installation (except construction) services.

[5] Substituted for words “and (ia)” by Notification No. 02/2021-Central Tax (Rate) dt. 02-06-2021.

Earlier words “and (ia)” inserted by Notification No. 02/2020-Central Tax (Rate) dt. 26-03-2020 wef 01-04-2020.

[6] Words inserted by Notification No. 27/2018-Central Tax (Rate) dt. 31-12-2018 wef 01-01-2019.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on Maintenance, repair and installation services [Heading 9987]