CGST rate on Support services [Heading 9985]

23 - Heading 9985 (Support services)

Description of Service (3)	Rate % (4)	Condition (5)
(i) Supply of tour operators services. Explanation.- "Tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.	2.5	1. Provided that credit of input tax charged on goods and services used in supplying the service [1][other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)] has not been taken. [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
[2][(ii) 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)].
[3][(iii) Support services other than (i) and (ii) above	9	-]

[1] Words 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 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

(ii) Support services other than (i) above

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

CGST rate on Support services [Heading 9985]