CGST Rate on Real estate services [Heading 9972 ]

16 - Heading 9972

Description of Service (3)	Rate % (4)	Condition (5)
[1][(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.	Nil	-]
[2][(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); [3][(i) (ia), (ib), (ic), (id), (ie) and (if)] Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.	Nil	-]
[4][(iii) Real estate services other than (i) and (ii) above.	9	-]

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

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

[3] Substituted for words “sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item(d) and sub-item (da)of item (v); and sub-item (c) of item (vi)” by Notification No. 03/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

[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

Real estate services.

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

CGST Rate on Real estate services [Heading 9972 ]