2018 GST Service Rates Consolidated Notification CGST (Part -2) | GST Updates PDF Download

 Page 1


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding 
or force. Notifications as published in the official Gazette of Government of India have the force 
of law. 
 
[Updated version of the Notification No. 12/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
 
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 12/2017- Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being 
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, 
hereby exempts the intra-State supply of services of description as specified in column (3) of the 
Table below from so much of the central tax  leviable thereon under sub-section (1) of section 9 of 
the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding 
entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions 
as specified in the corresponding entry in column (5) of the said Table, namely:- 
 
Table 
Sl. 
No. 
Chapter, 
Section, 
Heading, 
Group or 
Service 
Code 
(Tariff) 
Description of Services Rate 
(per 
cent.) 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 Services by an entity registered 
under section 12AA of the 
Income-tax Act, 1961 (43 of 1961) 
by way of charitable activities. 
Nil Nil 
2 Chapter 99 Services by way of transfer of a 
going concern, as a whole or an 
independent part thereof.  
Nil Nil 
3 Chapter 99 Pure services (excluding works 
contract service or other composite 
supplies involving supply of any 
Nil Nil 
Page 2


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding 
or force. Notifications as published in the official Gazette of Government of India have the force 
of law. 
 
[Updated version of the Notification No. 12/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
 
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 12/2017- Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being 
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, 
hereby exempts the intra-State supply of services of description as specified in column (3) of the 
Table below from so much of the central tax  leviable thereon under sub-section (1) of section 9 of 
the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding 
entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions 
as specified in the corresponding entry in column (5) of the said Table, namely:- 
 
Table 
Sl. 
No. 
Chapter, 
Section, 
Heading, 
Group or 
Service 
Code 
(Tariff) 
Description of Services Rate 
(per 
cent.) 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 Services by an entity registered 
under section 12AA of the 
Income-tax Act, 1961 (43 of 1961) 
by way of charitable activities. 
Nil Nil 
2 Chapter 99 Services by way of transfer of a 
going concern, as a whole or an 
independent part thereof.  
Nil Nil 
3 Chapter 99 Pure services (excluding works 
contract service or other composite 
supplies involving supply of any 
Nil Nil 
2 
 
goods) provided to the Central 
Government, State Government or 
Union territory or local authority or 
a Governmental authority [or a 
Government Entity]
1
 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. 
[3A Chapter 99 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 or a Governmental 
authority or a Government Entity 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. 
Nil Nil]
2
 
4 Chapter 99 Services by [***]
3
 governmental 
authority by way of any activity in 
relation to any function entrusted to 
a municipality under article 243 W 
of the Constitution. 
Nil Nil 
5 Chapter 99 
Services by a [[***]
4
 
Governmental Authority]
5
  by way 
of any activity in relation to any 
function entrusted to a Panchayat 
Nil Nil 
                                                           
1
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
2
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
3
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
4
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
5
 Substituted vide notification No. 32/2017-Central Tax(Rate) dt 13.10.2017. Prior to substitution it read 
“governmental authority”. 
Page 3


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding 
or force. Notifications as published in the official Gazette of Government of India have the force 
of law. 
 
[Updated version of the Notification No. 12/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
 
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 12/2017- Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being 
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, 
hereby exempts the intra-State supply of services of description as specified in column (3) of the 
Table below from so much of the central tax  leviable thereon under sub-section (1) of section 9 of 
the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding 
entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions 
as specified in the corresponding entry in column (5) of the said Table, namely:- 
 
Table 
Sl. 
No. 
Chapter, 
Section, 
Heading, 
Group or 
Service 
Code 
(Tariff) 
Description of Services Rate 
(per 
cent.) 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 Services by an entity registered 
under section 12AA of the 
Income-tax Act, 1961 (43 of 1961) 
by way of charitable activities. 
Nil Nil 
2 Chapter 99 Services by way of transfer of a 
going concern, as a whole or an 
independent part thereof.  
Nil Nil 
3 Chapter 99 Pure services (excluding works 
contract service or other composite 
supplies involving supply of any 
Nil Nil 
2 
 
goods) provided to the Central 
Government, State Government or 
Union territory or local authority or 
a Governmental authority [or a 
Government Entity]
1
 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. 
[3A Chapter 99 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 or a Governmental 
authority or a Government Entity 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. 
Nil Nil]
2
 
4 Chapter 99 Services by [***]
3
 governmental 
authority by way of any activity in 
relation to any function entrusted to 
a municipality under article 243 W 
of the Constitution. 
Nil Nil 
5 Chapter 99 
Services by a [[***]
4
 
Governmental Authority]
5
  by way 
of any activity in relation to any 
function entrusted to a Panchayat 
Nil Nil 
                                                           
1
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
2
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
3
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
4
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
5
 Substituted vide notification No. 32/2017-Central Tax(Rate) dt 13.10.2017. Prior to substitution it read 
“governmental authority”. 
3 
 
under article 243G of the 
Constitution. 
6 Chapter 99 Services by the Central 
Government, State Government, 
Union territory or local authority 
excluding the following services—  
(a) services by the Department of 
Posts by way of speed post, 
express parcel post, life insurance, 
and agency services provided to a 
person other than the Central 
Government, State Government, 
Union territory;  
(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. 
Nil Nil 
7 Chapter 99 Services provided by the Central 
Government, State Government, 
Union territory or local authority to 
a business entity with an aggregate 
turnover of up to twenty lakh 
rupees (ten lakh rupees in case of a 
special category state) in the 
preceding financial year.  
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 
by way of speed post, express 
parcel post, life insurance, and 
agency services provided to a 
person other than the Central 
Government, State 
Government, Union territory;  
Nil Nil 
Page 4


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding 
or force. Notifications as published in the official Gazette of Government of India have the force 
of law. 
 
[Updated version of the Notification No. 12/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
 
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 12/2017- Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being 
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, 
hereby exempts the intra-State supply of services of description as specified in column (3) of the 
Table below from so much of the central tax  leviable thereon under sub-section (1) of section 9 of 
the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding 
entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions 
as specified in the corresponding entry in column (5) of the said Table, namely:- 
 
Table 
Sl. 
No. 
Chapter, 
Section, 
Heading, 
Group or 
Service 
Code 
(Tariff) 
Description of Services Rate 
(per 
cent.) 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 Services by an entity registered 
under section 12AA of the 
Income-tax Act, 1961 (43 of 1961) 
by way of charitable activities. 
Nil Nil 
2 Chapter 99 Services by way of transfer of a 
going concern, as a whole or an 
independent part thereof.  
Nil Nil 
3 Chapter 99 Pure services (excluding works 
contract service or other composite 
supplies involving supply of any 
Nil Nil 
2 
 
goods) provided to the Central 
Government, State Government or 
Union territory or local authority or 
a Governmental authority [or a 
Government Entity]
1
 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. 
[3A Chapter 99 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 or a Governmental 
authority or a Government Entity 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. 
Nil Nil]
2
 
4 Chapter 99 Services by [***]
3
 governmental 
authority by way of any activity in 
relation to any function entrusted to 
a municipality under article 243 W 
of the Constitution. 
Nil Nil 
5 Chapter 99 
Services by a [[***]
4
 
Governmental Authority]
5
  by way 
of any activity in relation to any 
function entrusted to a Panchayat 
Nil Nil 
                                                           
1
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
2
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
3
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
4
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
5
 Substituted vide notification No. 32/2017-Central Tax(Rate) dt 13.10.2017. Prior to substitution it read 
“governmental authority”. 
3 
 
under article 243G of the 
Constitution. 
6 Chapter 99 Services by the Central 
Government, State Government, 
Union territory or local authority 
excluding the following services—  
(a) services by the Department of 
Posts by way of speed post, 
express parcel post, life insurance, 
and agency services provided to a 
person other than the Central 
Government, State Government, 
Union territory;  
(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. 
Nil Nil 
7 Chapter 99 Services provided by the Central 
Government, State Government, 
Union territory or local authority to 
a business entity with an aggregate 
turnover of up to twenty lakh 
rupees (ten lakh rupees in case of a 
special category state) in the 
preceding financial year.  
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 
by way of speed post, express 
parcel post, life insurance, and 
agency services provided to a 
person other than the Central 
Government, State 
Government, Union territory;  
Nil Nil 
4 
 
(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; and  
(b) services by way of renting of 
immovable property.  
8 Chapter 99 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 
by way of speed post, express 
parcel post, life insurance, and 
agency services provided to a 
person other than the Central 
Government, State 
Government, Union territory;  
(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. 
Nil Nil 
9 Chapter 99 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 by way of speed post, 
express parcel post, life insurance, 
and agency services provided to a 
person other than the Central 
Government, State Government, 
Nil Nil 
Page 5


1 
 
Disclaimer: This updated version of the notification as amended upto 27
th
 July, 2018 has been 
prepared for convenience and easy reference of the trade and business and has no legal binding 
or force. Notifications as published in the official Gazette of Government of India have the force 
of law. 
 
[Updated version of the Notification No. 12/2017-Central Tax (Rate) 
dated the 28
th
 June, 2017 as amended upto 27
th
 July, 2018] 
 
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 12/2017- Central Tax (Rate) 
 
New Delhi, the 28
th
 June, 2017 
 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the 
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being 
satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, 
hereby exempts the intra-State supply of services of description as specified in column (3) of the 
Table below from so much of the central tax  leviable thereon under sub-section (1) of section 9 of 
the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding 
entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions 
as specified in the corresponding entry in column (5) of the said Table, namely:- 
 
Table 
Sl. 
No. 
Chapter, 
Section, 
Heading, 
Group or 
Service 
Code 
(Tariff) 
Description of Services Rate 
(per 
cent.) 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 Services by an entity registered 
under section 12AA of the 
Income-tax Act, 1961 (43 of 1961) 
by way of charitable activities. 
Nil Nil 
2 Chapter 99 Services by way of transfer of a 
going concern, as a whole or an 
independent part thereof.  
Nil Nil 
3 Chapter 99 Pure services (excluding works 
contract service or other composite 
supplies involving supply of any 
Nil Nil 
2 
 
goods) provided to the Central 
Government, State Government or 
Union territory or local authority or 
a Governmental authority [or a 
Government Entity]
1
 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. 
[3A Chapter 99 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 or a Governmental 
authority or a Government Entity 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. 
Nil Nil]
2
 
4 Chapter 99 Services by [***]
3
 governmental 
authority by way of any activity in 
relation to any function entrusted to 
a municipality under article 243 W 
of the Constitution. 
Nil Nil 
5 Chapter 99 
Services by a [[***]
4
 
Governmental Authority]
5
  by way 
of any activity in relation to any 
function entrusted to a Panchayat 
Nil Nil 
                                                           
1
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
2
 Inserted vide notification No. 2/2018 – Central Tax (Rate) dt 25.01.2018. 
3
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
4
 Omitted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018. The following was omitted: “Central 
Government, State Government, Union territory, local authority or” 
5
 Substituted vide notification No. 32/2017-Central Tax(Rate) dt 13.10.2017. Prior to substitution it read 
“governmental authority”. 
3 
 
under article 243G of the 
Constitution. 
6 Chapter 99 Services by the Central 
Government, State Government, 
Union territory or local authority 
excluding the following services—  
(a) services by the Department of 
Posts by way of speed post, 
express parcel post, life insurance, 
and agency services provided to a 
person other than the Central 
Government, State Government, 
Union territory;  
(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. 
Nil Nil 
7 Chapter 99 Services provided by the Central 
Government, State Government, 
Union territory or local authority to 
a business entity with an aggregate 
turnover of up to twenty lakh 
rupees (ten lakh rupees in case of a 
special category state) in the 
preceding financial year.  
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 
by way of speed post, express 
parcel post, life insurance, and 
agency services provided to a 
person other than the Central 
Government, State 
Government, Union territory;  
Nil Nil 
4 
 
(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; and  
(b) services by way of renting of 
immovable property.  
8 Chapter 99 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 
by way of speed post, express 
parcel post, life insurance, and 
agency services provided to a 
person other than the Central 
Government, State 
Government, Union territory;  
(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. 
Nil Nil 
9 Chapter 99 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 by way of speed post, 
express parcel post, life insurance, 
and agency services provided to a 
person other than the Central 
Government, State Government, 
Nil Nil 
5 
 
Union territory;  
(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. 
[9A Chapter 99 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. 
Nil Provided that Director 
(Sports), Ministry of Youth 
Affairs and Sports certifies 
that the services are directly 
or indirectly related to any 
of the events under FIFA U- 
17 World Cup 2017]
6
 
[9B Chapter 99 Supply of services associated with 
transit cargo to Nepal and Bhutan 
(landlocked countries). 
 Nil Nil]
7
 
[9C Chapter 99 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. 
Nil Nil]
8
 
[9D Chapter 99 Services by an old age home run by Nil Nil]
9
 
                                                           
6
 Inserted vide notification No. 21/2017 – Central Tax (Rate) dt 22.08.2017  
7
 Inserted vide notification No. 30/2017 – Central Tax (Rate) dt 29.09.2017 
8
 Inserted vide notification No. 32/2017 – Central Tax (Rate) dt 13.10.2017 
9
 Inserted vide notification No. 14/2018 – Central Tax (Rate) dt 26.07.2018