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 Page 1


 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
1 
 
The fitment of rates of services were discussed on 19 May 2017 during the 14
th
 GST Council meeting held at Srinagar, Jammu & 
Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The 
information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the 
list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given 
effect to through gazette notifications which shall have force of law. 
Sl. 
No. 
DESCRIPTION OF SERVICES  GST RATE  
1.  Transport of goods by rail  5%  
with ITC of input 
services 
2.  Transport of passengers by rail (other than sleeper class) 5%  
with ITC of input 
services 
3.  Services of goods transport agency (GTA) in relation to transportation of goods 
[other than used household goods for personal use] 
5%  
No ITC  
4.  Services of goods transport agency in relation to transportation of used household 
goods for personal use.  
5%  
No ITC  
5.  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 
5%  
with ITC of input 
services 
6.  Renting of motorcab 
(If fuel cost is borne by the service recipient, then 18% GST will apply)  
5%  
No ITC  
7.  Transport of passengers, by- 
(i) Air conditioned contract/stage carriage other than motorcab; 
(ii) a radio taxi. 
5%  
No ITC  
8.  Transport of passengers by air in economy class  5%  
with ITC of input 
services 
9.  Transport of passengers, with or without accompanied belongings, by air, 
embarking from or terminating in a Regional Connectivity Scheme Airport. 
5%  
with ITC of input 
Page 2


 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
1 
 
The fitment of rates of services were discussed on 19 May 2017 during the 14
th
 GST Council meeting held at Srinagar, Jammu & 
Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The 
information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the 
list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given 
effect to through gazette notifications which shall have force of law. 
Sl. 
No. 
DESCRIPTION OF SERVICES  GST RATE  
1.  Transport of goods by rail  5%  
with ITC of input 
services 
2.  Transport of passengers by rail (other than sleeper class) 5%  
with ITC of input 
services 
3.  Services of goods transport agency (GTA) in relation to transportation of goods 
[other than used household goods for personal use] 
5%  
No ITC  
4.  Services of goods transport agency in relation to transportation of used household 
goods for personal use.  
5%  
No ITC  
5.  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 
5%  
with ITC of input 
services 
6.  Renting of motorcab 
(If fuel cost is borne by the service recipient, then 18% GST will apply)  
5%  
No ITC  
7.  Transport of passengers, by- 
(i) Air conditioned contract/stage carriage other than motorcab; 
(ii) a radio taxi. 
5%  
No ITC  
8.  Transport of passengers by air in economy class  5%  
with ITC of input 
services 
9.  Transport of passengers, with or without accompanied belongings, by air, 
embarking from or terminating in a Regional Connectivity Scheme Airport. 
5%  
with ITC of input 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
2 
 
services 
10.  Supply of tour operators’ services 5%  
No ITC  
11.  Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled 
operations 
5%  
with ITC of input 
services 
12.  Selling of space for advertisement in print media 5%  
 With Full ITC 
13.  Services by way of job work in relation to printing of newspapers; 5%  
 With Full ITC 
14.  Transport of goods in containers by rail by any person other than Indian Railways  12%  
 With Full ITC 
15.  Transport of passengers by air in other than economy class 12%  
 With Full ITC 
16.  Supply of Food/drinks in restaurant not having facility of air-conditioning or 
central heating at any time during the year and not having licence to serve liquor. 
12%  
 With Full ITC 
17.  Renting of hotels, inns, guest houses, clubs, campsites or other commercial places 
meant for residential or lodging purposes having room tariff Rs.1000 and above 
but less than Rs.2500 per room per day 
12%  
 With Full ITC 
18.  Services provided by foreman of chit fund in relation to chit 12%  
 with ITC of input 
services 
19.  Construction of a complex, building, civil structure or a part thereof, intended for 
sale to a buyer, wholly or partly.  
[The value of land is included in the amount charged from the service recipient] 
12%  
 With Full ITC 
but no refund of 
overflow of ITC 
20.  Temporary transfer or permitting the use or enjoyment of any Intellectual Property 
(IP) to attract the same rate as in respect of permanent transfer of IP; 
12%  
 with full ITC  
21.  Supply of Food/drinks in restaurant having licence to serve liquor 18%  
 With Full ITC 
22.  Supply of Food/drinks in restaurant  having facility of air-conditioning or central 
heating at any time during the year  
18%  
 With Full ITC 
Page 3


 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
1 
 
The fitment of rates of services were discussed on 19 May 2017 during the 14
th
 GST Council meeting held at Srinagar, Jammu & 
Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The 
information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the 
list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given 
effect to through gazette notifications which shall have force of law. 
Sl. 
No. 
DESCRIPTION OF SERVICES  GST RATE  
1.  Transport of goods by rail  5%  
with ITC of input 
services 
2.  Transport of passengers by rail (other than sleeper class) 5%  
with ITC of input 
services 
3.  Services of goods transport agency (GTA) in relation to transportation of goods 
[other than used household goods for personal use] 
5%  
No ITC  
4.  Services of goods transport agency in relation to transportation of used household 
goods for personal use.  
5%  
No ITC  
5.  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 
5%  
with ITC of input 
services 
6.  Renting of motorcab 
(If fuel cost is borne by the service recipient, then 18% GST will apply)  
5%  
No ITC  
7.  Transport of passengers, by- 
(i) Air conditioned contract/stage carriage other than motorcab; 
(ii) a radio taxi. 
5%  
No ITC  
8.  Transport of passengers by air in economy class  5%  
with ITC of input 
services 
9.  Transport of passengers, with or without accompanied belongings, by air, 
embarking from or terminating in a Regional Connectivity Scheme Airport. 
5%  
with ITC of input 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
2 
 
services 
10.  Supply of tour operators’ services 5%  
No ITC  
11.  Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled 
operations 
5%  
with ITC of input 
services 
12.  Selling of space for advertisement in print media 5%  
 With Full ITC 
13.  Services by way of job work in relation to printing of newspapers; 5%  
 With Full ITC 
14.  Transport of goods in containers by rail by any person other than Indian Railways  12%  
 With Full ITC 
15.  Transport of passengers by air in other than economy class 12%  
 With Full ITC 
16.  Supply of Food/drinks in restaurant not having facility of air-conditioning or 
central heating at any time during the year and not having licence to serve liquor. 
12%  
 With Full ITC 
17.  Renting of hotels, inns, guest houses, clubs, campsites or other commercial places 
meant for residential or lodging purposes having room tariff Rs.1000 and above 
but less than Rs.2500 per room per day 
12%  
 With Full ITC 
18.  Services provided by foreman of chit fund in relation to chit 12%  
 with ITC of input 
services 
19.  Construction of a complex, building, civil structure or a part thereof, intended for 
sale to a buyer, wholly or partly.  
[The value of land is included in the amount charged from the service recipient] 
12%  
 With Full ITC 
but no refund of 
overflow of ITC 
20.  Temporary transfer or permitting the use or enjoyment of any Intellectual Property 
(IP) to attract the same rate as in respect of permanent transfer of IP; 
12%  
 with full ITC  
21.  Supply of Food/drinks in restaurant having licence to serve liquor 18%  
 With Full ITC 
22.  Supply of Food/drinks in restaurant  having facility of air-conditioning or central 
heating at any time during the year  
18%  
 With Full ITC 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
3 
 
23.  Supply of Food/drinks in outdoor catering 18%  
 With Full ITC 
24.  Renting of hotels, inns, guest houses, clubs, campsites or other commercial places 
meant for residential or lodging purposes where room tariff of Rs 2500/ and above 
but less than Rs 5000/- per room per day 
18%  
 With Full ITC 
25.  Bundled service by way of supply of food or any other article of human 
consumption or any drink, in a premises (including hotel, convention center, club, 
pandal,  shamiana or any other place, specially arranged for organizing a 
function) together with renting of such premises 
18%  
 With Full ITC 
26.  Services by way of admission or access to circus, Indian classical dance including 
folk dance, theatrical performance, drama 
18%  
 With Full ITC 
27.  Composite supply of Works contract as defined in clause 119 of section 2 of CGST 
Act 
18%  
 With Full ITC 
28.  Services by way of admission to entertainment events or access to amusement 
facilities including exhibition of cinematograph films, theme parks, water parks, 
joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting 
event such as IPL and the like; 
28%  
 With Full ITC 
29.  Services provided by a race club by way of totalisator or a licensed bookmaker in 
such club; 
28%  
 With Full ITC 
30.  Gambling; 28%  
 With Full ITC 
31.  Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 28%  
 With Full ITC 
32.  Accommodation in hotels including 5 star and above rated hotels, inns, guest 
houses, clubs, campsites or other commercial places meant for residential or 
lodging purposes, where room rent is Rs 5000/- and above per night per room  
28%  
 With Full ITC 
33.  Transfer of the right to use any goods for any purpose (whether or not for a 
specified period) for cash, deferred payment or other valuable consideration 
(supply of service) to attract the same GST rate and compensation cess as 
Same rate of GST 
and 
compensation 
cess as on supply 
Page 4


 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
1 
 
The fitment of rates of services were discussed on 19 May 2017 during the 14
th
 GST Council meeting held at Srinagar, Jammu & 
Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The 
information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the 
list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given 
effect to through gazette notifications which shall have force of law. 
Sl. 
No. 
DESCRIPTION OF SERVICES  GST RATE  
1.  Transport of goods by rail  5%  
with ITC of input 
services 
2.  Transport of passengers by rail (other than sleeper class) 5%  
with ITC of input 
services 
3.  Services of goods transport agency (GTA) in relation to transportation of goods 
[other than used household goods for personal use] 
5%  
No ITC  
4.  Services of goods transport agency in relation to transportation of used household 
goods for personal use.  
5%  
No ITC  
5.  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 
5%  
with ITC of input 
services 
6.  Renting of motorcab 
(If fuel cost is borne by the service recipient, then 18% GST will apply)  
5%  
No ITC  
7.  Transport of passengers, by- 
(i) Air conditioned contract/stage carriage other than motorcab; 
(ii) a radio taxi. 
5%  
No ITC  
8.  Transport of passengers by air in economy class  5%  
with ITC of input 
services 
9.  Transport of passengers, with or without accompanied belongings, by air, 
embarking from or terminating in a Regional Connectivity Scheme Airport. 
5%  
with ITC of input 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
2 
 
services 
10.  Supply of tour operators’ services 5%  
No ITC  
11.  Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled 
operations 
5%  
with ITC of input 
services 
12.  Selling of space for advertisement in print media 5%  
 With Full ITC 
13.  Services by way of job work in relation to printing of newspapers; 5%  
 With Full ITC 
14.  Transport of goods in containers by rail by any person other than Indian Railways  12%  
 With Full ITC 
15.  Transport of passengers by air in other than economy class 12%  
 With Full ITC 
16.  Supply of Food/drinks in restaurant not having facility of air-conditioning or 
central heating at any time during the year and not having licence to serve liquor. 
12%  
 With Full ITC 
17.  Renting of hotels, inns, guest houses, clubs, campsites or other commercial places 
meant for residential or lodging purposes having room tariff Rs.1000 and above 
but less than Rs.2500 per room per day 
12%  
 With Full ITC 
18.  Services provided by foreman of chit fund in relation to chit 12%  
 with ITC of input 
services 
19.  Construction of a complex, building, civil structure or a part thereof, intended for 
sale to a buyer, wholly or partly.  
[The value of land is included in the amount charged from the service recipient] 
12%  
 With Full ITC 
but no refund of 
overflow of ITC 
20.  Temporary transfer or permitting the use or enjoyment of any Intellectual Property 
(IP) to attract the same rate as in respect of permanent transfer of IP; 
12%  
 with full ITC  
21.  Supply of Food/drinks in restaurant having licence to serve liquor 18%  
 With Full ITC 
22.  Supply of Food/drinks in restaurant  having facility of air-conditioning or central 
heating at any time during the year  
18%  
 With Full ITC 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
3 
 
23.  Supply of Food/drinks in outdoor catering 18%  
 With Full ITC 
24.  Renting of hotels, inns, guest houses, clubs, campsites or other commercial places 
meant for residential or lodging purposes where room tariff of Rs 2500/ and above 
but less than Rs 5000/- per room per day 
18%  
 With Full ITC 
25.  Bundled service by way of supply of food or any other article of human 
consumption or any drink, in a premises (including hotel, convention center, club, 
pandal,  shamiana or any other place, specially arranged for organizing a 
function) together with renting of such premises 
18%  
 With Full ITC 
26.  Services by way of admission or access to circus, Indian classical dance including 
folk dance, theatrical performance, drama 
18%  
 With Full ITC 
27.  Composite supply of Works contract as defined in clause 119 of section 2 of CGST 
Act 
18%  
 With Full ITC 
28.  Services by way of admission to entertainment events or access to amusement 
facilities including exhibition of cinematograph films, theme parks, water parks, 
joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting 
event such as IPL and the like; 
28%  
 With Full ITC 
29.  Services provided by a race club by way of totalisator or a licensed bookmaker in 
such club; 
28%  
 With Full ITC 
30.  Gambling; 28%  
 With Full ITC 
31.  Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 28%  
 With Full ITC 
32.  Accommodation in hotels including 5 star and above rated hotels, inns, guest 
houses, clubs, campsites or other commercial places meant for residential or 
lodging purposes, where room rent is Rs 5000/- and above per night per room  
28%  
 With Full ITC 
33.  Transfer of the right to use any goods for any purpose (whether or not for a 
specified period) for cash, deferred payment or other valuable consideration 
(supply of service) to attract the same GST rate and compensation cess as 
Same rate of GST 
and 
compensation 
cess as on supply 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
4 
 
applicable on supply of similar goods which involves any transfer of title in goods 
(supply of goods)  
of similar goods 
34.  Any transfer of right in goods or of undivided share in goods without the transfer 
of title thereof (supply of services) to attract the same GST rate and compensation 
cess as applicable on supply of similar goods which involves any transfer of title in 
goods (supply of goods).  
Same rate of GST 
and 
compensation 
cess as on supply 
of similar goods 
35.  Supply consisting of transfer of title in goods under an agreement which 
stipulates that property in goods shall pass at a future date upon payment of full 
consideration as agreed (supply of goods): value of leasing services shall be 
included in the value of goods supplied. 
GST and 
compensation 
cess as on supply 
of similar goods 
36.  All other services not specified elsewhere 18%  
 With Full ITC 
 
Page 5


 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
1 
 
The fitment of rates of services were discussed on 19 May 2017 during the 14
th
 GST Council meeting held at Srinagar, Jammu & 
Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The 
information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the 
list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given 
effect to through gazette notifications which shall have force of law. 
Sl. 
No. 
DESCRIPTION OF SERVICES  GST RATE  
1.  Transport of goods by rail  5%  
with ITC of input 
services 
2.  Transport of passengers by rail (other than sleeper class) 5%  
with ITC of input 
services 
3.  Services of goods transport agency (GTA) in relation to transportation of goods 
[other than used household goods for personal use] 
5%  
No ITC  
4.  Services of goods transport agency in relation to transportation of used household 
goods for personal use.  
5%  
No ITC  
5.  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 
5%  
with ITC of input 
services 
6.  Renting of motorcab 
(If fuel cost is borne by the service recipient, then 18% GST will apply)  
5%  
No ITC  
7.  Transport of passengers, by- 
(i) Air conditioned contract/stage carriage other than motorcab; 
(ii) a radio taxi. 
5%  
No ITC  
8.  Transport of passengers by air in economy class  5%  
with ITC of input 
services 
9.  Transport of passengers, with or without accompanied belongings, by air, 
embarking from or terminating in a Regional Connectivity Scheme Airport. 
5%  
with ITC of input 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
2 
 
services 
10.  Supply of tour operators’ services 5%  
No ITC  
11.  Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled 
operations 
5%  
with ITC of input 
services 
12.  Selling of space for advertisement in print media 5%  
 With Full ITC 
13.  Services by way of job work in relation to printing of newspapers; 5%  
 With Full ITC 
14.  Transport of goods in containers by rail by any person other than Indian Railways  12%  
 With Full ITC 
15.  Transport of passengers by air in other than economy class 12%  
 With Full ITC 
16.  Supply of Food/drinks in restaurant not having facility of air-conditioning or 
central heating at any time during the year and not having licence to serve liquor. 
12%  
 With Full ITC 
17.  Renting of hotels, inns, guest houses, clubs, campsites or other commercial places 
meant for residential or lodging purposes having room tariff Rs.1000 and above 
but less than Rs.2500 per room per day 
12%  
 With Full ITC 
18.  Services provided by foreman of chit fund in relation to chit 12%  
 with ITC of input 
services 
19.  Construction of a complex, building, civil structure or a part thereof, intended for 
sale to a buyer, wholly or partly.  
[The value of land is included in the amount charged from the service recipient] 
12%  
 With Full ITC 
but no refund of 
overflow of ITC 
20.  Temporary transfer or permitting the use or enjoyment of any Intellectual Property 
(IP) to attract the same rate as in respect of permanent transfer of IP; 
12%  
 with full ITC  
21.  Supply of Food/drinks in restaurant having licence to serve liquor 18%  
 With Full ITC 
22.  Supply of Food/drinks in restaurant  having facility of air-conditioning or central 
heating at any time during the year  
18%  
 With Full ITC 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
3 
 
23.  Supply of Food/drinks in outdoor catering 18%  
 With Full ITC 
24.  Renting of hotels, inns, guest houses, clubs, campsites or other commercial places 
meant for residential or lodging purposes where room tariff of Rs 2500/ and above 
but less than Rs 5000/- per room per day 
18%  
 With Full ITC 
25.  Bundled service by way of supply of food or any other article of human 
consumption or any drink, in a premises (including hotel, convention center, club, 
pandal,  shamiana or any other place, specially arranged for organizing a 
function) together with renting of such premises 
18%  
 With Full ITC 
26.  Services by way of admission or access to circus, Indian classical dance including 
folk dance, theatrical performance, drama 
18%  
 With Full ITC 
27.  Composite supply of Works contract as defined in clause 119 of section 2 of CGST 
Act 
18%  
 With Full ITC 
28.  Services by way of admission to entertainment events or access to amusement 
facilities including exhibition of cinematograph films, theme parks, water parks, 
joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting 
event such as IPL and the like; 
28%  
 With Full ITC 
29.  Services provided by a race club by way of totalisator or a licensed bookmaker in 
such club; 
28%  
 With Full ITC 
30.  Gambling; 28%  
 With Full ITC 
31.  Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel 28%  
 With Full ITC 
32.  Accommodation in hotels including 5 star and above rated hotels, inns, guest 
houses, clubs, campsites or other commercial places meant for residential or 
lodging purposes, where room rent is Rs 5000/- and above per night per room  
28%  
 With Full ITC 
33.  Transfer of the right to use any goods for any purpose (whether or not for a 
specified period) for cash, deferred payment or other valuable consideration 
(supply of service) to attract the same GST rate and compensation cess as 
Same rate of GST 
and 
compensation 
cess as on supply 
 
SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL 
4 
 
applicable on supply of similar goods which involves any transfer of title in goods 
(supply of goods)  
of similar goods 
34.  Any transfer of right in goods or of undivided share in goods without the transfer 
of title thereof (supply of services) to attract the same GST rate and compensation 
cess as applicable on supply of similar goods which involves any transfer of title in 
goods (supply of goods).  
Same rate of GST 
and 
compensation 
cess as on supply 
of similar goods 
35.  Supply consisting of transfer of title in goods under an agreement which 
stipulates that property in goods shall pass at a future date upon payment of full 
consideration as agreed (supply of goods): value of leasing services shall be 
included in the value of goods supplied. 
GST and 
compensation 
cess as on supply 
of similar goods 
36.  All other services not specified elsewhere 18%  
 With Full ITC 
 
Service Tax Exemptions to be continued in GST as decided by GST Council 
5 
 
Sl. 
No. 
Services 
1.  Services by Government or a local authority excluding the following services— 
(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 Government; 
(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; or 
(iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities. 
2.  Services by the Reserve Bank of India 
3.  Services by a foreign diplomatic mission located in India 
4.  Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of 
horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— 
(i) agricultural operations directly related to production of any agricultural produce including 
cultivation, harvesting, threshing, plant protection or testing or  
(ii) supply of farm labour; 
(iii) 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; 
(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; 
(v) loading, unloading, packing, storage or warehousing of agricultural produce; 
(vi) agricultural extension services; 
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a 
commission agent for sale or purchase of agricultural produce. 
5.  Service by way of access to a road or a bridge on payment of toll charges 
6.  Transmission or distribution of electricity by an electricity transmission or distribution utility
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FAQs on Goods and Service Tax Rate - Schedule for Services - Learn About GST : Updates and Rules

1. What is the Goods and Service Tax (GST) rate for services in India?
Ans. The GST rate for services in India varies depending on the type of service. Currently, there are four GST rates applicable to services, namely 0%, 5%, 12%, and 18%. The specific rate for a particular service is determined by the government and is mentioned in the GST rate schedule for services.
2. How is the GST rate for services determined?
Ans. The GST rate for services is determined by the government based on various factors. These factors include the nature of the service, the impact on the economy, the input tax credit available, and the overall tax structure. The government periodically reviews and revises the GST rates for services based on these considerations.
3. What services are exempt from GST?
Ans. There are certain services that are exempt from GST in India. These include healthcare services, educational services, transportation services, and certain financial services. Exempt services are not subject to any GST and are not included in the GST rate schedule. However, it is important to note that not all services fall under the exempt category, and the majority of services are subject to GST.
4. Are there any services that attract a higher GST rate?
Ans. Yes, there are certain services that attract a higher GST rate in India. For example, services such as luxury hotels, restaurants, and cinema tickets are subject to an 18% GST rate. Similarly, services like telecommunication and financial services attract a GST rate of 18%. These higher rates are applicable due to the nature of the services and their impact on the economy.
5. Can the GST rates for services change in the future?
Ans. Yes, the GST rates for services can change in the future. The government has the authority to revise the GST rates based on economic conditions and policy considerations. It is important for businesses and individuals to stay updated with any changes in the GST rate schedule for services to ensure compliance with the tax regulations.
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Document Description: Goods and Service Tax Rate - Schedule for Services for GST 2024 is part of Learn About GST : Updates and Rules preparation. The notes and questions for Goods and Service Tax Rate - Schedule for Services have been prepared according to the GST exam syllabus. Information about Goods and Service Tax Rate - Schedule for Services covers topics like and Goods and Service Tax Rate - Schedule for Services Example, for GST 2024 Exam. Find important definitions, questions, notes, meanings, examples, exercises and tests below for Goods and Service Tax Rate - Schedule for Services.
Introduction of Goods and Service Tax Rate - Schedule for Services in English is available as part of our Learn About GST : Updates and Rules for GST & Goods and Service Tax Rate - Schedule for Services in Hindi for Learn About GST : Updates and Rules course. Download more important topics related with notes, lectures and mock test series for GST Exam by signing up for free. GST: Goods and Service Tax Rate - Schedule for Services | Learn About GST : Updates and Rules
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