CGST rate on Other professional, technical and business services [Heading 9983]

21 - Heading 9983 (Other professional, technical and business services)

Description of Service (3)	Rate % (4)	Condition (5)
(i) Selling of space for advertisement in print media.	2.5	-
[1][(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both	6	-]
(ii) Other professional, technical and business services other than [2][(i) and (ia) above] [3][and serial number 38 below.]	9	-

[1] Inserted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

[2] Substituted for words “(i) above” by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

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