final gst rates for transport of goods and passengers
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GST Service Rates of
- Transport of goods by rail
- Services of goods transport agency (GTA)
- Transport of goods in a vessel
- Renting of motorcab
- Transport of passengers
- Services by way of job work
- Transport of goods in containers by rail
- Supply of Food/drinks in restaurant
- Services provided by a race club etc.,
The fitment of rates of services were discussed on 19 May 2017 during the 14th 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 |
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 |
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 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
|
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 |
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