{"id":94617,"date":"2020-01-18T00:05:47","date_gmt":"2020-01-17T18:35:47","guid":{"rendered":"https:\/\/www.mapsofindia.com\/my-india\/?p=94617"},"modified":"2020-01-18T12:03:16","modified_gmt":"2020-01-18T06:33:16","slug":"gst-of-different-services-clarified","status":"publish","type":"post","link":"https:\/\/www.mapsofindia.com\/my-india\/government\/gst-of-different-services-clarified","title":{"rendered":"Here is a List of All The GST Tax Slabs for Different Services"},"content":{"rendered":"
\"GST<\/a>
Goods and Services Tax (GST)<\/em><\/figcaption><\/figure>\n

The Goods and Services Tax (GST) is a single comprehensive tax applicable across India. The applicable GST is a multistage addition along the supply chain but is applicable only once due to Input Tax Credit (ITC) mechanism. The rate applicable varies based on the destination where the end-user consumes the goods or services.<\/span><\/p>\n

GST comprises three parts:<\/span><\/h1>\n

1. SGST<\/span><\/h3>\n

It applies to all goods manufactured and sold within a state.<\/span><\/p>\n

2. CGST<\/span><\/h3>\n

The Central government collects it on all transactions within the state, also called an intra-state transaction.<\/span><\/p>\n

3. IGST<\/span><\/h3>\n

Collected by the Central government on all inter-state transactions, i.e. tax applicable on goods produced in one state and sold in another state.<\/span><\/p>\n

There is another form of GST known as the UTGST<\/span><\/strong>. It applies to all goods manufactured and sold within a union territory.<\/span><\/p>\n

There are SEVEN (7) slabs of GST on Goods:<\/span><\/h2>\n
    \n
  • Goods at NIL rate<\/span><\/li>\n
  • Goods at 0.25% rate<\/span><\/li>\n
  • Goods at a 3% rate<\/span><\/li>\n
  • Goods at a 5% rate<\/span><\/li>\n
  • Goods at a 12% rate<\/span><\/li>\n
  • Goods at an 18% rate<\/span><\/li>\n
  • Goods at a 28% rate<\/span><\/li>\n<\/ul>\n

    There are FIVE (5) slabs of GST on Services:<\/span><\/h2>\n
      \n
    • Services at NIL rate<\/span><\/li>\n
    • Services at 5% rate<\/span><\/li>\n
    • Services at a 12% rate<\/span><\/li>\n
    • Services at an 18% rate<\/span><\/li>\n
    • Services at a 28% rate<\/span><\/li>\n<\/ul>\n

      Following are the GST rates applicable to certain Services:<\/span><\/h2>\n

      Services at NIL rate<\/span><\/h3>\n

      Here are the services that are considered under the NIL rate.<\/span><\/p>\n

        \n
      • Charitable activities registered under 12AA of Income Tax (IT) Act.<\/span><\/li>\n
      • Pure services (not including goods) rendered to central or state government, union territory, panchayat, or municipal corporation.<\/span><\/li>\n
      • All construction-related labour contract services provided to individual house construction or those under Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.<\/span><\/li>\n
      • Renting services for individual residential purposes.<\/span><\/li>\n
      • Services rendered for religious ceremonies<\/span><\/li>\n
      • Renting of rooms at religious places for marriage and other social functions where room rent is equal or less than rupees one thousand per day<\/span><\/li>\n
      • Renting of community halls or open spaces within religious premises where rent is equal or less than rupees ten thousand per day\u00a0<\/span><\/li>\n
      • Renting for shops and commercial activity within the above premises where the monthly rent is equal or less than rupees ten thousand.<\/span><\/li>\n
      • Hotel, guest house, lodge, inn, club, or campsite daily room tariff equal to or less than rupees one thousand.<\/span><\/li>\n
      • Passengers travelling by air to or from Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or Bagdogra (West Bengal)<\/span><\/li>\n
      • Goods transportation services by road other excluding those provided by professional goods transporter, courier agency, or inland waterways<\/span><\/li>\n
      • Services provided to transport by rail or other vessels for providing relief in calamities; defence and military equipment; registered newspapers and magazines; railway equipment and materials; edible items \u2013 milk, salt, food grain; organic manure.<\/span><\/li>\n
      • Services of life insurance under the National Pension System and IRDA to defence forces; services under ESIC and EPFO<\/span><\/li>\n
      • Services of loading, unloading, packing, storage, or warehouse of rice.<\/span><\/li>\n
      • All toll charges.<\/span><\/li>\n
      • Transmission or distribution of electricity.<\/span><\/li>\n
      • Services by the Reserve Bank of India.<\/span><\/li>\n
      • Services provided by SEBI protecting investors and development and regulation of the securities market<\/span><\/li>\n
      • All card transactions including debit, credit, and charge cards, where the transaction amount is rupees two thousand or less<\/span><\/li>\n
      • Industrial land lease one-time payment transaction for a lease period of thirty or more years<\/span><\/li>\n
      • Legal services to individuals or businesses with turnover up to INR 20 lakh (INR 10 lakh for special states).<\/span><\/li>\n
      • All Veterinary services<\/span><\/li>\n
      • Services collecting or providing news by independent journalists or registered agencies like PTI<\/span><\/li>\n
      • Services of organizing or sponsoring loans to sporting events by registered sports authorities<\/span><\/li>\n
      • Services of coaching and training in sports, culture, and entertainment<\/span><\/li>\n
      • Services for skill development and training by registered government agencies<\/span><\/li>\n
      • Health care services provided by clinics and private practitioners, including ambulance services<\/span><\/li>\n
      • Folk or classical performances by artists including music, dance, theater<\/span><\/li>\n
      • Services relating to farm and agriculture including renting or leasing agro machinery and related equipment<\/span><\/li>\n
      • Services provided by the diplomatic mission in India.<\/span><\/li>\n
      • Services provided by educational institutions to students, faculty, and staff including catering, transportation, or housekeeping<\/span><\/li>\n<\/ul>\n

        Services at 5% rate<\/span><\/h3>\n
          \n
        • Rail passengers are travelling by first-class or any air-conditioned class; radio taxi<\/span><\/li>\n
        • Economy class air travel including those under Regional Connectivity Scheme Airport<\/span><\/li>\n
        • Tour operator services<\/span><\/li>\n
        • Renting the car where the cost of fuel is included<\/span><\/li>\n
        • Transport of goods by rail or other vessels; Goods transport of commercial and personal items by road and air<\/span><\/li>\n
        • Selling of advertising space in print media<\/span><\/li>\n
        • Services provided including printing of newspapers, the printing of books, textile yarns, processing of animal skin, hides and leather<\/span><\/li>\n<\/ul>\n

          Services at 12% rate<\/span><\/h3>\n
            \n
          • Non AC restaurants not serving liquor.<\/span><\/li>\n
          • Hotel, guest house, lodge, clubs, campsites, etc. with daily room tariff between rupees one thousand and two thousand five hundred<\/span><\/li>\n
          • Air travel other than the economy<\/span><\/li>\n
          • Railway container-based transport services, other than those by Indian Railways<\/span><\/li>\n
          • All chit fund-based services<\/span><\/li>\n
          • Construction of buildings – individual or residential\/commercial complex<\/span><\/li>\n<\/ul>\n

            Services at 18% rate<\/span><\/h3>\n
              \n
            • AC and non-AC restaurants with a liquor licence<\/span><\/li>\n
            • Outdoor catering services for food and drinks<\/span><\/li>\n
            • Hotel, guest house, lodge, clubs, campsites, etc. with daily room tariff between rupees two thousand five hundred and seven thousand five hundred<\/span><\/li>\n
            • Catering services forming part of the lease package of hotel, convention hall, community hall, club, and pandal<\/span><\/li>\n
            • Cinema hall admission where ticket charges are less than one hundred rupees<\/span><\/li>\n
            • Composite supply of Works Contract as per Clause 119 of section 2 of CGST Act<\/span><\/li>\n<\/ul>\n

              Services at 28% rate<\/span><\/h3>\n
                \n
              • Five-star hotels, guest house, lodge, clubs, campsites etc. with daily room tariff equal to or above rupees seven thousand five hundred.<\/span><\/li>\n
              • Entry ticket charges to entertainment, leisure, water, theme parks, casino, racecourse, or premium sporting events like IPL<\/span><\/li>\n
              • Gambling services, including those by race clubs and bookmakers<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                The Goods and Services Tax (GST) is a single comprehensive tax applicable across India. The applicable GST is a multistage addition along the supply chain but is applicable only once due to Input Tax Credit (ITC) mechanism. The rate applicable varies based on the destination where the end-user consumes the goods or services. GST comprises […]<\/p>\n","protected":false},"author":1316,"featured_media":94749,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,11432,4,11315],"tags":[6814,8087,6521],"class_list":{"0":"post-94617","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-business","8":"category-finance","9":"category-government","10":"category-india","11":"tag-gst","12":"tag-gst-tax-slab","13":"tag-tax"},"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/posts\/94617","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/users\/1316"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/comments?post=94617"}],"version-history":[{"count":4,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/posts\/94617\/revisions"}],"predecessor-version":[{"id":94754,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/posts\/94617\/revisions\/94754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/media\/94749"}],"wp:attachment":[{"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/media?parent=94617"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/categories?post=94617"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mapsofindia.com\/my-india\/wp-json\/wp\/v2\/tags?post=94617"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}