1. 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 (Central Act 24 of 1958);

2. canal, dam or other irrigation works;
3. pipeline, conduit or plant for

1. water supply
2. water treatment, or
3. sewerage treatment or disposal.

1. 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 (Central Act 24 of 1958);
2. canal, dam or other irrigation works;
3. pipeline, conduit or plant for

1. water supply
2. water treatment, or
3. sewerage treatment or disposal.

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

1. a road, bridge, tunnel, or terminal forroad transportation for use by general public;
2. a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
3. a civil structure or any other original works pertaining to the In-situ rehabilitation
   of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
4. 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 Mantri AwasYojana;
5. a pollution control or effluent treatment plant, except located as a part of a factory; or
6. a structure meant for funeral, burial or cremation of deceased.

1. railways, excluding monorail and metro;
2. a single residential unit otherwise than as a part of a residential complex;
3. low-cost houses up to a carpet area of 60 square meters 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;
4. 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 Mantri AwasYojana;
   2. any housing scheme of a State Government;
5. post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
6. mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.

1. a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
2. a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
3. 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.

1. a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
2. a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
3. 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.

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

1. a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
2. a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
3. 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.

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

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

• 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.

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) i.e. as below explanation

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.

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.

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.

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 services

1. air conditioned contract carriage other than motorcab;
2. air conditioned stage carriage;
3. radio taxi.

1. contract carriage has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
2. stage carriage has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
3. 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).

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

1. air conditioned contract carriage other than motorcab;
2. air conditioned stage carriage;
3. radio taxi.

Explanation.-

1. contract carriage has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
2. stage carriage has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
3. 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).

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)]

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

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

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

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 transport in passengers in a motor vehicle or renting of a motor vehicle), has services) not been taken. [Please refer to Explanation no. (iv)]

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)]

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.

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.

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)]

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

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)]

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)]

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)]

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.

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.

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)]

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

Explanation.-

1. 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;
2. 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).

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

Explanation.-

1. operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;
2. 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;
3. 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.

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

65 per cent. of the rate of integrated 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.

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

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

Explanation.-

1. operator means a person, organization or enterprise engaged in or offering to engage in aircraft operations;
2. 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 recognizable systematic series, each flight being open to use by members of the public;
3. 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 recognizably systematic series, not open to use by passengers.

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

Note:- Nothing contained in this entry shall apply on or after 1st July, 2020

Same rate of integrate d tax as applicable on supply of like goods involving transfer of title in goods

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.

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

1. Support services to agriculture, forestry, fishing, animal husbandry.

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

1. 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–
   1. agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
   2. supply of farm labour;
   3. 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;
   4. renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
   5. loading, unloading, packing, storage or warehousing of agricultural produce;
   6. agricultural extension services;
   7. services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
2. 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.
3. 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.

1. Services by way of job work in relation to-
   1. Printing of newspapers;
   2. Textile yarns (other than of man- made fibres) and textile fabrics;
   3. Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
   4. Printing of books (including Braille books), journals and periodicals;
   5. Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).

Explanation.- man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes either,-

1. by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or
2. by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.

1. Services by way of job work in relation to-
   1. Printing of newspapers;
   2. Textiles and textile products falling under chapter 50 to 63 in the First Schedule to the Customs Tarriff Act, 1975 (Central Act 51 of 1975)
   3. Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold 
      and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
   4. Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
   5. Printing of books (including Braille books), journals and periodicals;
   6. Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).

1. Services by way of job work in relation to-
   1. Printing of newspapers;
   2. Textiles and textile products falling under chapter 50 to 63 in the First Schedule to the Customs Tarriff Act, 1975 (Central Act 51 of 1975)
   3. all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);;
   4. Printing of books (including Braille books), journals and periodicals;
   5. printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil
   6. Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
   7. all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
   8. 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
   9. manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);; manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);;

1. Services by way of job work in relation to-
   1. Printing of newspapers;
   2. Textiles and textile products falling under chapter 50 to 63 in the First Schedule to the Customs Tarriff Act, 1975 (Central Act 51 of 1975)
   3. all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);;
   4. Printing of books (including Braille books), journals and periodicals;
   5. printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil
   6. Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
   7. all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
   8. 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
   9. manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);; manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);;
   10. manufacture of handicraft goods

1. manufacture of umbrella;
2. printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent

2. Manufacturing services on physical inputs (goods) owned by others, other than (i) above.

2. Services by way of any treatment or process on goods belonging to another person, in relation to-
   1. printing of newspapers;
   2. printing of books {including Braille books), journals and periodicals.

2. Services by way of any treatment or process on goods belonging to another person, in relation to-
   1. printing of newspapers;
   2. printing of books {including Braille books), journals and periodicals.
   3. printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil

3. Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.

3. Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ia), (ii) and (iia) above.

1. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

   Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-

1. consideration charged for aforesaid service; and
2. amount charged for transfer of land or undivided share of land, as the case may be. {up to 12.10.2017 vide notify No. 39/2017 dated 13.10.2017}

2. In case of supply of service specified in column (3) of the entry at at item (i), item (iv) [sub- item (b), sub-item (c) and sub- item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)] against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

   Explanation :- For the purposes of paragraph 2, “total amount” means the sum total of,-

   1. consideration charged for aforesaid service; and
   2. amount charged for transfer of land or undivided share of land, as the case may be. {from 13.10.2017 vide notify No. 39/2017 dated 13.10.2017}�

3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

4. Where the value of taxable service provided by a person located in non taxable territory to a person located in non taxable teritory by way of transportation of goods by a vessel from a place out side India up to the custom station clearencein India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10% of the CIF value (sum of cost, insurence and freight) of imported goods.

5. Explanation:-
   1. Goods includes capital goods.
   2. Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the annexed scheme of classification of services.
   3. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Central Act 51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.
   4. Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-
      1. credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and
      2. credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions ofclause (iv) of sec.20 of the integrated goods and services tax Act, 2017 read with sub-section (2) of section 17 of the Central Goods and Services Act, 2017 and the rules made thereunder.
   5. “information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
   6. “Agriculture extension” means application of scientific research and knowledge to agriculture practice through farmer education or training;
   7. “Agriculture produce” means any produce out of cultivation of plants and rearing of all life forms of animal, except the rearing of horse, for food, fiber, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics bur makes it marketable for primary market;
   8. “Agriculturel produce marketing committe or board” means any committe or board constituted under a stste law for the time being in force for the purpose of regulating the marketing of agricultural produce;
   9. “Governmental Authority” means an authority or a board or any other body, -
      1. set up by an Act of Parliament or a State Legislature ; or
      2. established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
   10. Government Entity” means an authority or a board or any other body including a society, trust, corporation,
       1. set up by an Act of Parliament or State Legislature; or
       2. established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.” .