List of Services Under GST in India

Last Updated on September 24, 2022

List of services under GST 0% slab

S.No.Particulars
1.Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land
2.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.
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
3.(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation- Support services to agriculture, forestry, fishing, animal husbandry.                   (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products or agricultural produce by way of —
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;
(h) services by way of fumigation in a warehouse of agricultural produce;
(ii) services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables;
(iii) carrying out an intermediate production process as job work in relation to cultivation of 
plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products or agricultural produce
4.Services by an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities
5.Services by way of transfer of a going concern, as a whole or an independent part thereof
6.Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution
7.Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central 
Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in  relation to any function entrusted to a Municipality under article 243W of the Constitution
8.Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution
9.Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution
10.Services by the Central Government, State Government, Union territory or local authority excluding the following services—
(a) services by the Department of Posts
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities
11.Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the
Central Goods and Services Tax Act, 2017 (12 of 2017)]
Explanation- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts
(ii) in relation to an aircraft  or a vessel, inside or outside the precincts of a port or an airport; (iii) In relation of transport of goods or passengers; and
(b) services by way of renting of immovable property
12.Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:
Provided that nothing contained in this entry shall apply to services-
(i) by the Department of Posts
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers
13.Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:
Provided that nothing contained in this entry shall apply to-
(i) services by the Department of Posts
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers:
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year
14.Services received from a provider of service located in a non-taxable territory by –
(a) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
[ba] way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course;
(c) a person located in a non-taxable territory:
Provided that the exemption shall not apply to –
(i) online information and database access or retrieval services received by persons specified in entry (a) or entry (b); or
(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry
15.Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India
16.Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020 to be hosted in India [whenever rescheduled]
17.Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022 to be hosted in India
18.Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries)
19.Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants
20.Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA [or 12AB ] 19 of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance
21.Services supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017
22.Import of services by United Nations or a specified international organization for official use of the United Nations or the specified international organization.
Explanation- For the purposes of this entry, unless the context otherwise requires, “specified international organization” means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply
23.Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein
24.Services provided by way of pure labour contracts of construction, erection, commissioning, 
installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana
25.Services supplied by electricity distribution utilities by way of construction, erection,  commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use
26.Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex
27.Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin
28.Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory
29.Services by way of renting of residential dwelling for use as residence except where the residential dwelling is rented to a registered person
30.Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA [or 12AB ] 30 of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:
Provided that nothing contained in entry (b) of this exemption shall apply to,-
(i) renting of rooms where charges are one thousand rupees or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees  or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month
31.Transport of passengers, with or without accompanied belongings, by –
(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
(b) non-air-conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
(c) stage carriage other than air- conditioned stage carriage.
Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
32.Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:
Provided that nothing contained in this entry shall apply on or after the expiry of a period of three years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation
33.Service of transportation of passengers, with or without accompanied belongings, by—
(a) railways in a class other than—
(i) first class; or
(ii) an air-conditioned coach;
(b) metro, monorail or tramway;
(c) inland waterways;
(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
(e) metered cabs or auto rickshaws (including e-rickshaws).
Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017)
34.Services by way of transportation of goods-(a) by road except the services of—
(i) a goods transportation agency;
(ii) a courier agency;
(b) by inland waterways
35.Services by way of transportation of goods by an aircraft from a place outside India up to the customs station of clearance in India
36.Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India
37.Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India
38.Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited
39.Services by way of transportation by rail or a vessel from one place in India to another of the following goods –
(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
(b) defence or military equipments;
(c) newspaper or magazines registered with the Registrar of Newspapers;
(e) agricultural produce;
(f) milk, salt and food grain including flours, pulses and rice; and
(g) organic manure
40.Services provided by a goods transport agency, by way of transport in a goods carriage of –
(a) agricultural produce;
(d) milk, salt and food grain including flour, pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
(h) defense or military equipment
41.Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the time being in force; or
(d) any body corporate established, by or under any law for the time being in force; or
(e) any partnership firm whether registered or not under any law including association of persons;
(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act
42.Services provided by a goods transport agency, by way of transport of goods in a goods carriage to, –
(a) a department or establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services
43.Services by way of giving on hire –
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
(aa) to a local authority, an electrically operated vehicle meant to carry more than twelve passengers;
Explanation- For the purposes of this entry, “electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.
(b) to a goods transport agency, a means of transportation of goods;
(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education up to higher secondary school or equivalent
44.Service by way of access to a road or a bridge on payment of toll charges
45.Service by way of access to a road or a bridge on payment of annuity
46.Services by way of loading, unloading, packing, storage or warehousing of rice
47.Services by way of warehousing of minor forest produce
48.Services by way of storage or warehousing of cereals, pulses, fruits and vegetables
49.Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams)
50.Transmission or distribution of electricity by an electricity transmission or distribution utility
51.Services by way of—
(a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services);
(b) inter se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers
52.Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY)
53.Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013
54.Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, 
under the Group Insurance Schemes of the Central Government
55.Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government
56.Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the 
Group Insurance Schemes of the concerned Central Armed Police Force
57.Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948)
58.Services provided by the Employees Provident Fund Organization to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952)
59.Services by Coal Mines Provident Fund Organization to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948)
60.Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee
61.Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service.
Explanation- For  the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card
62.Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the [banking companies and 59 financial institutions]
63.Services of general insurance business provided under following schemes –
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) premia collected on export credit insurance;
(h) Restructured Weather Based Crop Insurance Scheme (RWCIS), [approved by the Government of India and implemented by the Ministry of Agriculture];
(i) Jan Arogya Bima Policy;
(j) Pradhan Mantri Fasal BimaYojana (PMFBY);
(k) Pilot Scheme on Seed Crop Insurance;
(l)  Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana;
(o) Coconut Palm Insurance Scheme;
(p) Pradhan Mantri Suraksha BimaYojna;
(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
(r) Bangla Shasya Bima
64.Services of life insurance business provided under following schemes-
(a) Janashree Bima Yojana;
(b) Aam Aadmi Bima Yojana;
(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of [two lakhs] 64 rupees;
(d) Varishtha Pension BimaYojana;
(e) Pradhan Mantri Jeevan JyotiBimaYojana;
(f) Pradhan Mantri Jan DhanYogana;
(g) Pradhan Mantri Vaya Vandan Yojana
65.Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 or 41
66.Services by way of collection of contribution under the Atal Pension Yojana
67.Services by way of collection of contribution under any pension scheme of the State Governments
68.Services by the following persons in respective capacities –
(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or
(c) business facilitator or a business correspondent to an insurance company in a rural area
69.Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
(ii) who is treated as a person resident outside India under regulation 3 of the Foreign Exchange Management (International Financial Services Centre)
Regulations, 2015; or
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Center) Guidelines, 2015
70.Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.
71.Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves
72.Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 20 per cent. or more ownership of Central Government, State  Government,  Union  territory  to the industrial units or the developers in any industrial or financial business area. 
Explanation- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 20 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory
73.Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional  FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion  certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project)
74.Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more, on or after 01.04.2019, for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion  certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project ÷ Total carpet area of the residential and commercial apartments in the project)
75.Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of license fee or spectrum user charges, as the case may be
76.Services provided by an incubate up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-
(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
(b) a period of three years has not elapsed from the date of entering into an agreement as an incubate
77.Services provided by-
(a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods 
and Services Tax Act, 2017 (12 of 2017)]
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with an aggregate turnover up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)
(iv) the Central Government, State Government,  Union  territory,  local authority,  Governmental   Authority or Government Entity;
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity
78.Services by a veterinary clinic in relation to health care of animals or birds
79.Services provided by the Central Government, State Government, Union territory or local authority by way of-
(a) registration required under any law for the time being in force;
(b) testing, calibration, safety check or certification  relating  to  protection  or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force
80.Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognized by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, 
Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India
81.Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India
82.Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material
83.Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India
84.Services by an organizer to any person in respect of a business exhibition held outside India
85.Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India:
Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:
Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.
Explanation- “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes
86.Services by way of sponsorship of sporting events organized-
(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country;
(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(c) by the Central Civil Services Cultural and Sports Board;
(d) as part of national games, by the Indian Olympic Association; or
(e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme
87.Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products or agricultural produce by way of—
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant  protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and  such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee  or Board or services provided by a commission agent for sale or purchase of agricultural produce
88.Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products or agricultural produce
89.Services by way of artificial insemination of livestock (other than horses)
90.Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables
91.Services provided by the National Centre for Cold Chain Development under the Ministry of 
Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination
92.Services by a foreign diplomatic mission located in India
93.Services by a specified organization in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement
94.Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving license, birth certificate or death certificate
95.Services by way of granting National Permit to a goods carriage to operate through-out
India/contiguous States
96.Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract
97.Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except  the rearing of horses, for food, fiber, fuel, raw material or other similar products
98.Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local 
authority before the 1st April,2016:
Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource
99.Services provided by the Central Government, State Government, Union territory by way of 
deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of merchant overtime charges
100.Services by way of providing information under the Right to Information Act, 2005 (22 of 2005)
101.Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
Explanation- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub- section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957
102.Services provided –
(a) by an educational institution to its students, faculty and staff;
[aa] by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;
(b) to an educational institution, by way of,-
(i) transportation of students, faculty and staff;
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or house- keeping services performed in such educational institution;
(iv) services relating to  admission to, or conduct of examination by, such institution;
(v) supply of online educational journals or periodicals;
Provided that nothing contained in [sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre- school education and education up to higher secondary school or equivalent.
Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii)   education as a part of an approved vocational education course
103.Services provided to a recognized sports body by-
(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;
(b) another recognized sports body
104.Any services provided by, _
(a) the National Skill Development Corporation set up by the Government of India;
(b) a Sector Skill Council approved by the National Skill Development Corporation;
(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council,
in relation to-
(i) the National Skill Development Programme implemented by the National Skill Development Corporation;
(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme;
(iii) any other Scheme implemented by the National Skill Development Corporation
105.Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme
106.Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training
107.Services provided to the Central Government, State Government, Union territory administration under any training programme for which 75% or more of the total 
expenditure is borne by the Central Government, State Government, Union territory administration
108.Services by way of-
(a) health care services by a clinical establishment, an authorized medical practitioner or para-medics; Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs.5000 per day to a person receiving health care services.
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above
109.Services provided by rehabilitation professionals recognized under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government  or Union  territory or an entity registered under section 12AA or 12AB of the Income-tax Act, 1961 (43 of 1961)
110.Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets
111.Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of [seven thousand five hundred]100 rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex
112.Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmer; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the form of membership fee up to an amount of one thousand rupees (Rs.1000/-) per member per year
113.Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) theatre,
if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador
114.Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo
115.Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force
116.Services by way of training or coaching in-
(a) recreational activities relating to arts or culture, by an individual, or
(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act
117.Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical  performance or any sporting event other than a recognized sporting event;
(c) recognized sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d), above is not more than Rs.500 per person

List of services under GST 5% slab

S.No.Particulars
1.Construction 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.Supply of restaurant service other than at specified premises
3.Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms
4.Supply of outdoor catering, at premises other than specified premises provided by any person other than-
(a) suppliers providing hotel accommodation at specified premises, or
(b) suppliers located in specified premises
5.Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) at premises other than specified premises provided by any person other than-
(a) suppliers providing “hotel accommodation” at specified premises, or
(b) suppliers located in specified premises
6.Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach
7.Transport of passengers, with or without accompanied belongings by-
(a) air conditioned contract carriage other than motor-cab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned o it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS)
8.Transport of passengers, with or without accompanied belongings, by air in economy class
9.Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation
10.Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by  specified organizations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement
11.Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient
12.Transport of passengers, with or without accompanied belongings, by ropeways
13.Transport of goods by rail
14.Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
15.Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
(a) GTA does not exercise the option to itself pay GST on the services supplied by it
(b) GTA exercises the option to itself pay GST on services supplied by it
16.Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]59 through pipeline
17. Transport of goods by ropeways
18.Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient
19.Time charter of vessels for transport of goods
20.Selling of space for advertisement in print media
21.Supply consisting only of e-book
Explanation- For the purposes of this notification “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device
22.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
23.Support 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
24.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
25.Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts
26.Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts
27.Services by way of job work in relation to-
(a) printing of newspapers;
(b) textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) [except services by way of dyeing or printing of the said textile and textile products
(c) all products [other than diamonds]108 falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(d) printing of books (including Braille books), journals and periodicals;
[da] printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
(i) manufacture of handicraft goods.
Explanation- The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time
28.Services by way of any treatment or process on goods 5-6 belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.}120
29.Tailoring services
30.Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs.5000 per day to a person receiving health care services

List of services under GST 12% slab

S.No.Particulars
1.Construction of an apartment in an ongoing project under any of the schemes specified in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item.
2.Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) provided to the Central Government, State Government, [Union territory or a local authority]
3.Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line
4.Composite supply of works  contract  as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor  providing services specified in item (vii) above to the Central Government, State Government, Union territory or a local authority
5. Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent
6.Transport of passengers by air, with or without accompanied belongings, in other than economy class
7.Transport of goods in containers by rail by any person other than Indian Railways
8.Multimodal transportation of goods.
Explanation1-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(i) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(ii) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
Explanation 2-
Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India
9.Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient
10.Service of third party insurance of goods carriage
11.Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both
12.Support services to exploration, mining or drilling of petroleum crude or natural gas or both.
13.Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods which attract IGST @12 percent
14.Services by way of job work
15.Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods which attract IGST @12 percent
16. Services by way of treatment of effluents by a Common Effluent Treatment Plant
17.Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment
18.Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less

List of services under GST 18% slab

S.No.Particulars
1.Construction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
Explanation- For the removal of doubt, it is hereby clarified that, supply by way of services specified shall attract integrated tax prescribed against them subject to conditions specified against them and shall not be levied at the rate as specified under this entry.
2.Construction services other than that attract different GST rates mention in other schedules.
Explanation- For the removal of doubt, it is hereby clarified that, supply by way of services specified shall attract integrated tax prescribed against them subject to conditions specified against the and shall not be levied at the rate as specified under this entry
3.Services in wholesale trade.
Explanation- This service does not include sale or purchase of goods but includes:
– Services of commission  agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission
– Services of electronic whole sale agents and brokers,
– Services of whole sale auctioning houses
4.Services in retail trade.
Explanation- This service does not include sale or purchase of goods
5.Accommodation, food and beverage services other than that attract different GST rates mention in other schedules.
Explanation-
(a) For the removal of doubt, it is hereby clarified that, supplies covered by items that shall attract central tax prescribed against them subject to conditions specified against them in which is a mandatory rate and shall not be levied at the rate as specified under this entry.
(b) This entry covers supply of  ‘restaurant service’ at ‘specified premises’
(c) This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
(d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’.
(e) This entry covers composite supply of outdoor catering together with renting of premises  (including hotel, convention center, club, pandal, shamiana or any other place, specially 
arranged for organizing a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’
6.Passenger transport services other than that attract different GST rates mention in other schedules
7.Goods transport services other than that attract different GST rates mention in other schedules
8.Rental services of transport vehicles with operators, other than that attract different GST rates mention in other schedules
9.Supporting services in transport.
Explanation- This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965
10.Postal and courier services
11.Electricity, gas, water and other distribution services
12.Financial and related services other than that attract different GST rates mention in other schedules
13.Real estate services other than that attract different GST rates mention in other schedules
14.Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right
15.Leasing or rental services, without operator, other than that attract different GST rates mention in other schedules
16.Research and development services
17.Legal and accounting services
18.Other professional, technical and business services other than that attract different GST rates mention in other schedules
19.Telecommunications, broadcasting and information supply services
20.Support services other than than that attract different GST rates mention in other schedules
21.Support services to mining, electricity, gas and water distribution other than that attract different GST rates mention in other schedules
22.Maintenance, repair and installation (except construction) services, other than that attract different GST rates mention in other schedules
23.Services by way of job work in relation to bus body building;
Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975
24.Services by way of job work in relation to manufacture of alcoholic liquor for human consumption
25.Manufacturing services on physical inputs (goods) owned by others, other than than that attract different GST rates mention in other schedules
26.Other manufacturing services; publishing, printing and reproduction services; material recovery services
27.Public administration and other services provided to the community as a whole; compulsory social security services
28.Education services
29.Human health and social care services
30.Sewage and waste collection, treatment and disposal and other environmental protection services other than that attract different GST rates mention in other schedules
31.Services of membership organizations
32.Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama [or planetarium]
33.Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees
34.Services by way of admission to;
(a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting,
(b) ballet,
other than any place mentioned in S.No. under 28% GST schedule
35.Recreational, cultural and sporting services other than than that attract different GST rates mention in other schedules
36.Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified)
37.Domestic services
38.Services provided by extra territorial organizations and bodies
39.Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, –
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
(e) Waste to energy plants / devices
(f) Ocean waves/tidal waves energy devices/plants
Explanation- This entry shall be read in conjunction with serial number *** [201A of Schedule II]136 of the notification No. 1/2017- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017
40.Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 07/2019- Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No._ dated 29th March, 2019.                 
Explanation- This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification

List of services under GST 28% slab

S.No.Particulars
1.Services by way of admission to
(a) casinos or race clubs or any place having casinos or race clubs
(b) sporting events like Indian Premier League
2.Services provided by a race club by way of totalisator or a license to bookmaker in such club
3.Gambling

Special GST Slab Rates

List of services under GST 1.5% slab

S.No.Particulars
1.Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier
2.Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received  after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier
3.Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975

List of c slab

S.No.Particulars
1.Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for items, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier
2.Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for items, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received  after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier
3.Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for items, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received  after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier

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