CGST Rate on supply of services [Section 9(1) of CGST Act]
CGST rate on Construction services... CGST rate on Distributive Trade Se... CGST Rate on Accommodation, Food a... CGST rate on Passenger transport s... CGST rate on Goods transport servi... CGST rate on Rental services of tr... CGST rate on Supporting services i... CGST rate on Postal and courier se... CGST rate on Electricity, gas, wat... CGST rate on Financial and related... CGST Rate on Real estate services ... CGST rate on Leasing or Rental ser... CGST rate on Research and developm... CGST rate on Legal and accounting ... CGST rate on Other professional, t... CGST rate on e-book, telecommunica... CGST rate on Support services [Hea... CGST rate on Support services to a... CGST rate on Maintenance, repair a... CGST rate on Manufacturing service... CGST rate on other manufacturing, ... CGST rate on Public administration... CGST rate on Education services [H... CGST rate on Human health and soci... CGST rate on sewage, waste collect... CGST rate on services of membershi... CGST rate on Recreational, cultura... CGST rate on Other services [Headi... CGST rate on Domestic services [He... CGST rate on Services provided by ... CGST rate on construction, enginee... CGST rate on services by an unregi... Notification No. 11/2017-Central T... Notification No. 11/2017-Central T... Notification No. 11/2017-Central T... Notification No. 11/2017-Central T... Notification No. 11/2017-Central T... Notification No. 11/2017-Central T...

CGST RATE ON SUPPLY OF SERVICES NO...

Scheme of Classification of Servic... Notification No. 11/2017-Central T...

CGST RATE ON SUPPLY OF SERVICES NOTIFIED u/s 9(1) of CGST ACT

Notification No.11/2017-Central Tax (Rate)

In exercise of the powers conferred by sub-section (1),[1][sub-section (3) and sub-section (4)] of section 9, sub-section (1) of section 11, sub-section (5) of section 15 [2][“and”] sub-section (1) of section 16 [3][and section 148] of the CGSTA, 2017, Central Government notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

 

1. Chapter, Section or Heading - 99

S.N.

Heading/Section

Service Description

2

Section 5

Construction services

3

9954

Construction services

4

Section 6

Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services

5

9961

Services in wholesale trade

6

9962

Services in retail trade

7

9963

Accommodation, food and beverage services

8

9964

Passenger transport services

9

9965

Goods transport services

10

9966

Rental services of transport vehicles with operators

11

9967

Supporting services in transport

12

9968

Postal and courier services

13

9969

Electricity, gas, water and other distribution services

14

Section 7

Financial and related services; real estate services; and rental and leasing services

15

9971

Financial and related services

16

9972

Real estate services

17

9973

Leasing or Rental services, without operator

18

Section 8

Business and Production Services

19

9981

Research and development services

20

9982

Legal and accounting services

21

9983

Other professional, technical and business services

22

9984

Telecommunications, broadcasting and information supply services

23

9985

Support services

24

9986

Support services to agriculture, hunting, forestry, fishing, mining and utilities

25

9987

Maintenance, repair and installation (except construction) services

26

9988

Manufacturing services on physical inputs (goods) owned by others

27

9989

Other manufacturing services; publishing, printing and reproduction services; materials recovery services

28

Section 9

Community, Social and Personal Services and other miscellaneous services

29

9991

Public administration and other services provided to the community as a whole; compulsory social security services

30

9992

Education services

31, 31A

9993

Human health and social care services

32

9994

Sewage and waste collection, treatment and disposal and other environmental protection services

33

9995

Services of membership organisations

34

9996

Recreational, cultural and sporting services

35

9997

Other services

36

9998

Domestic services

37

9999

Services provided by extraterritorial organisations and bodies

38

9954 OR 9983 OR 9987

Construction, engineering, installation or other technical services on specified project

39

Chapter 99

Services by an unregistered person to a promoter for construction of a project taxable under RCM

 

Paragraph to above notification

Nos.

Related Topics

2

Construction services

2A

Construction services

3

Value of supply of lottery

4

Meaning of various terms

 

[1] Words inserted by Notification No. 03/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

[2] Substituted for words “and” by Notification No. 03/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

[3] Words inserted by Notification No. 03/2019-Central Tax (Rate) dt. 29-03-2019 wef 01-04-2019.

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