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

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