3

Heading 9954 (Construction services)

(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building 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.

(Provisions of paragraph 2 of this notification shall apply for valuation of this service)

9

-

(ii)  composite  supply  of  works  contract  as defined in clause 119 of section 2 of Central

9

-

Goods and Services Tax Act, 2017.

[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the ^[3]{Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity}by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or   remains   of   national   importance, archaeological   excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.

6

^[1][^[2][Provided that where the services are supplied to a Government Entity, they should have been procured   by the said   entity in relation to a work entrusted to it by the Central Government,  State  Government, Union territory or local authority, as the   case   may be;]]

[(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning,   installation,   completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to   a   scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv AwaasYojana;

^[5][(c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]

(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan MantriAwasYojana;

^[6][(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]

^[7][(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]

(e) a pollution control or effluent treatment plant, except located as a part of a factory; or

(f) a structure meant for funeral, burial or cremation of deceased

^[8][(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.]

6

-]^[4]

[(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-

(a) railways, ^[9][including] monorail and metro;

(b) a single residential unit otherwise than as a part of a residential complex;

(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the “Affordable Housing in Partnership” component of the Housing for All   (Urban) Mission/Pradhan MantriAwasYojana; (2) any housing scheme of a State Government;

^[10][(da) low-cost houses up to a carpet area of 60 square metres per house in an

affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;]

(e)  post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or

(f)  mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.

6

-]^[11]

[^[12][(vi)^[13] [Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided] to the Central Government, State Government, Union Territory, [a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –

(a)  a civil structure or any other original works meant predominantly for use other  than for commerce, industry, or any other business or profession;

(b)  a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or

(c)  a residential complex predominantly meant for self-use or the use of their employees or other persons specified in

paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.

6

^[14][^[15][^[16]{Provided that where the services are supplied to a Government Entity, they should have been procured   by the said entity in relation to a work entrusted to it by the  Central Government,  State Government, Union territory or local authority, as the   case   may be}

^[17][^[18][(vii)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 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.

2.5

Provided that where the services are supplied to a Government Entity,   they should have been procured   by the said   entity in relation to a work entrusted to it by the   Central Government,  State  Government, Union territory or local authority, as the   case   may

be]

[(viii) 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.

6

-]^[19]

^[20][^[21][(ix) 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 (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.

6

Provided that where the services are supplied to a Government Entity,  they should have been procured   by the said   entity in relation to a work entrusted to it by the Central Government,  State  Government, Union  territory orlocal  authority, as

^[22][(x) 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, a local authority, a Governmental Authority or a Government Entity.

2.5

the   case   may be.] Provided that where the services are supplied to a Government Entity,they should have been procured   by the said entity in relation  to  a work entrusted  to  it by the Central Government, State Government, Union territory or local authority, as the   case   may be.]

^[23][(xi) 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.

2.5

Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no.(iv)].

^[24][(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above.

9

-]

4

Section 6

Distributive   Trade   Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services

5

Heading 9961

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.

9

-

6

Heading 9962

Services in retail trade.

Explanation- This service does not include sale or purchase of goods

9

-

7

Heading 9963 (Accommodation, food and beverage services)

^[25][(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

2.5

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]]

(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

6

-

^[26][(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

[27][***

9

***

-]

***]

(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.

9

-

(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent.

Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

9

-

(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.

9

-

(viii) Accommodation in hotels including five star   hotels,   inns,   guest   houses,   clubs, campsites or other commercial places meant for  residential  or  lodging  purposes  having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent.

Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.

14

-

^[28][(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii)  and (viii) above.

Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract central tax @ 2.5% without any input tax credit under item

(i) above and shall not be levied at the rate as specified under this entry.]

9

-

8

Heading 9964 (Passenger transport services)

(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.

2.5

Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service

(ii)  Transport of passengers, with or without accompanied belongings by-

(a) air conditioned contract carriage other than motorcab;

(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 to 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).

2.5

Provided that credit of input tax charged on goods ^[29][and] services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.

2.5

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

(iv) 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.

2.5

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please   refer   to Explanation no. (iv)]

(v) Transport of passengers by air, with or without accompanied belongings, in other

than economy class.

6

-

^[30][^[31][(vi) 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.

2.5

Provided that credit of input tax charged on goods and services used in supplying the service, other than the   input    tax credit of input service in the same   line  of business (i.e. service procured from another service  provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation    no. (iv)]

or

6

-]

(vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.

9

-

9

Heading 9965 (Goods transport services)

(i) Transport of goods by rail (other than services specified at item no. (iv)).

2.5

Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service

(ii) Transport of goods in a vessel.

2.5

Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation   no. (iv)]

^[32][(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

2.5

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

or

6

Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.]

(iv) Transport of goods in containers by rail by any person other than Indian Railways.

6

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^[33][(v) Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel] through pipeline

2.5

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]

or

6

-]^[34]

[(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above

9

-]^[35]

10

Heading 9966 (Rental services of transport vehicles)

^[36][^[37][(i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.

2.5

Provided that credit of input tax charged on goods and services used in supplying the service, other than the input  tax credit of input service in the same   line  of business (i.e. service procured from another service  provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please   refer   to Explanation no. (iv)]

or

6

-]

^[38][(ii) Time charter of vessels for transport of goods.

2.5

Provided that credit  of input tax charged on goods (other than on ships,   vessels including   bulk carriers and tankers) has not been taken

[Please refer to Explanation no. (iv)].]

^[39][(iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above.

9

-]

11

Heading 9967 (Supporting services   in transport)

^[40][(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

2.5

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

or

6

Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.]

(ii) Supporting services in transport other than (i) above.

9

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12

Heading 9968

Postal and courier services.

9

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13

Heading 9969

Electricity, gas, water and other distribution

services.

9

-

14

Section 7

Financial and related services; real estate services; and rental and leasing services.

15

Heading 9971 (Financial and related services)

(i) Services provided by a foreman of a chit fund in relation to chit.

Explanation.-

(a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or  a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) “foreman of a chit fund” shall have the same   meaning   as   is   assigned   to   the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).

6

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

(ii) 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.

Same rate of  central tax as on supply of like goods involving transfer of title in goods

-

(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.

Same rate of central tax as on supply of like goods involving transfer of title in goods

-

(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.

Explanation.-

(a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

(b)  “scheduled  air  transport  service” means an  air  transport  service  undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

2.5

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

^[41][(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;

65  per cent. of the  rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.

-]

^[42][(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above.

9

-]

[16

Heading 9972

(i) Services by the Central  Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.

Nil

-

(ii) 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. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub- item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub- item (c) of item (vi).

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.

Nil

-

^[43](iii) Real estate services other than (i) and (ii) above.

9

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17

Heading 9973 (Leasing   or rental services, with or without operator)

(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.

6

-

(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.

[Please refer to Explanation no. (v)]

9

-

(iii) 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.

Same   rate of   central tax as on supply  of like goods involving transfer of title in goods

-

(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.

Same   rate of   central tax as on supply of like goods involving transfer of title in goods

-

(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.

Explanation.-

(a)   “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with

flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

2.5

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

^[44][(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;

65   per

cent. Of the rate of central tax as applicable on   supply

of like goods involving transfer of title in goods.

Note:- Nothing contained in   this

entry shall apply on or after 1st July, 2020.

-]

^[45][^[46][(vii) Time charter of vessels for transport of goods.

2.5

Provided that credit  of input tax charged on goods (other than on ships,   vessels including   bulk carriers and tankers) has not been taken

[Please   refer   to Explanation   no. (iv)].

^[47][(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above.

Same   rate of central tax as applicable on supply of like goods involving transfer of title in goods.

-]

18

Section 8

Business and Production Services

19

Heading 9981

Research and development services.

9

-

20

Heading 9982

Legal and accounting services.

9

-

21

Heading 9983 (Other professional, technical and business services)

(i) Selling of space for advertisement in print media.

2.5

-

(ii) Other professional, technical and business services other than (i) above.

9

-

22

Heading 9984

Telecommunications, broadcasting  and information supply services.

9

-

23

Heading 9985 (Support services)

(i) 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.

2.5

1. Provided that credit of input tax charged on goods and services used in supplying the service[, other than the input tax credit of input service in the same line of business ^[48](i.e. tour operator service procured    from another tour operator)] has not been taken [Please   refer  to Explanation   no.(iv)]

2. The bill issued for supply of this service indicates that it is inclusive of   charges   of accommodation and transportation required for such a   tour   and the amount charged in the   bill   is the gross   amount charged for such a tour including the charges of accommodation and transportation required for such a tour.

^[49][(ii) 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.

2.5

Provided that credit of input tax charged on goods and services has not been taken [Please   refer   to

Explanation   no. (iv)].

^[50][(iii) Support services other than (i) and (ii) above.

9

-]

24

Heading 9986

(i) Support services to agriculture, forestry, fishing, animal husbandry.

Explanation. – “Support services to agriculture, forestry, fishing, animal husbandry” mean -

(i) 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—

(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.

^[51][(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, fibre, fuel, raw material or other similar products or agricultural produce.

Nil

-

^[52][(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both.

6

-]

^[53][(iii)  Support  services to mining,  electricity, gas  and  water  distribution  other  than  (ii) above.

9

-]

[25

Heading 9987

(i) 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.

2.5

Provided that credit of input tax charged on goods and services has not been taken [Please   refer to Explanation no. (iv)].

(ii)   Maintenance,   repair   and installation (except construction) services, other than (i) above.

9

-]^[54]

26

Heading 9988

(Manufacturing services on physical inputs (goods)   owned by others)

(i)  Services by way of job work in relation to-

(a) Printing of newspapers;

^[55][(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)];

^[56][(c) all products 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;

^[57][(da) printing of all goods falling under Chapter 48 or 49, which attract CGST  @ 2.5per cent. or Nil]

(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).

^[58][(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]

^[59][(f) all food and food products  falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(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;

(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]

^[60][(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.]

^[61][****]

2.5

-

^[62][(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent

6

-]

^[63][(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-

(a) printing of newspapers;

(b) printing of books (including Braille books), journals and periodicals

^[64]{(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.}

2.5

-]

^[65][(iia)  Services  by  way  of  any  treatment or process   on   goods belonging   to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent.

6

-]

^[66][^[67][(iii) Tailoring services.

2.5

-]]

^[68][(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above.

9

-]

27

Heading 9989

^[69][^[70][(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals  and periodicals], which attract CGST  @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.

6

-]]

^[71][(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.

9

-]

28

Section 9

Community, Social and Personal Services and other miscellaneous services

29

Heading 9991

Public   administration   and other   services provided to the community as a whole; compulsory social security services.

9

-

30

Heading 9992

Education services.

9

-

31

Heading 9993

Human health and social care services.

9

-

^[72][32

Heading 9994

(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.

6

-

(ii) Sewage and waste collection, treatment and   disposal and   other environmental protection services other than (i) above.

9

-]

33

Heading 9995

Services of membership organisations.

9

-

34

Heading 9996 (Recreational, cultural and sporting services)

(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama ^[73][or planetarium].

9

-

(ii) Services by way of  admission toexhibition of cinematograph films where price of admission ticket is one hundred rupees or less.

9

-

^[74][(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.

9

-]

^[75][(iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like.

14

-]

(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.

14

-

(v) Gambling.

14

-

(vi)   Recreational,   cultural   and   sporting services other than (i), (ii), (iii), ^[76][(iiia),] (iv) and (v) above.

9

-

35

Heading 9997

Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).

9

-

36

Heading 9998

Domestic services.

9

-

37

Heading 9999

Services provided by   extraterritorial organisations and bodies.

9

-