SAC code

Find sac (Services accounting Code) under GST and GST rates

Chapter / Section / HeadingDescription of ServiceCGSTSGST/UTGSTIGSTCondition
Rate(%)Rate(%)Rate(%)
Chapter 99All Services
Section 5Construction Services
Heading 9954(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. 9918-
(Construction services)(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
Heading 9954(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.9918-
(Construction services)
Heading 9954(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and ServicesTax Act, 2017, supplied 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, - 6612Provided 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;
(Construction services)(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.
Heading 9954(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,- 6612-
(Construction services)(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 Awaas Yojana; 
(c) a civil structure or any other original works pertaining to the “in-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 Mantri AwasYojana;
(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);
(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 
(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.
Heading 9954(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,- 6612-
(Construction services)(a) railways, 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 Mantri Awas Yojana; (2) any housing scheme of a State Government; 
(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 
(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.
Heading 9954(vi) 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 – 6612Provided 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
(Construction services)(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. 
Explanation. - For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.
Heading 9954(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.2.52.55Provided 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
(Construction services)
Heading 9954(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.6612-
(Construction services)
Heading 9954(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.6612Provided 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.
(Construction services)
Heading 9954(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.2.52.55Provided 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.
(Construction services)
Heading 9954(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, 2017.2.52.55Provided that credit of input tax charged on goods and services has not been taken 
(Construction services)[Please refer to Explanation no. (iv)].
Heading 9954(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above.9918-
(Construction services)
Section 6Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
Heading 9961Services in wholesale trade.9918-
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.
Heading 9962Services in retail trade.9918-
Explanation- This service does not include sale or purchase of goods.
Heading 9963(i)Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, 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.2.52.55Provided 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)]
(Accommodation, food and beverage services)Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. 
Explanation 2.- This item excludes the supplies covered under item 7 (v). 
Explanation 3.- “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.
Heading 9963(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.2.52.55Provided 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)]”;
(Accommodation, food and beverage services)
Heading 9963(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply 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.6612-
(Accommodation, food and beverage services)
Heading 9963(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.9918-
(Accommodation, food and beverage services)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.
Heading 9963(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.9918-
(Accommodation, food and beverage services)
Heading 9963(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply 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.9918-
(Accommodation, food and beverage services)
Heading 9963(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.9918-
(Accommodation, food and beverage services)
Heading 9963(viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent.141428-
(Accommodation, food and beverage services)
Heading 9963(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. 9918-
(Accommodation, food and beverage services)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.
Heading 9964(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.2.52.55Provided 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
(Passenger transport services)
Heading 9964(ii) Transport of passengers, with or without accompanied belongings by-2.52.55Provided that credit of input tax charged on goods and services usedin supplying the service has not been taken
(Passenger transport services)(a) air conditioned contract carriage other than motorcab;[Please refer to Explanation no. (iv)]
(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).
Heading 9964(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.2.52.55Provided that credit of input tax charged on goods used in supplying the service has not been taken
(Passenger transport services)[Please refer to Explanation no. (iv)]
Heading 9964(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.2.52.55Provided that credit of input tax charged on goods used in supplying the service has not been taken
(Passenger transport services)[Please refer to Explanation no. (iv)]
Heading 9964(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.6612-
(Passenger transport services)
Heading 9964(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.2.52.55Provided 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)]
(Passenger transport services)
Heading 9964(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.6612-
(Passenger transport services)
Heading 9964(vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.9918-
(Passenger transport services)
Heading 9965(i) Transport of goods by rail (other than services specified at item no. (iv)).2.52.55Provided 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
(Goods transport services)
Heading 9965(ii) Transport of goods in a vessel.2.52.55Provided 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
(Goods transport services)[Please refer to Explanation no. (iv)]
Heading 9965(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken 
(Goods transport services)
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.[Please refer to Explanation no. (iv)]
Heading 9965(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).6612Provided 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.
(Goods transport services)
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.
Heading 9965(iv) Transport of goods in containers by rail by any person other than Indian Railways.6612-
(Goods transport services)
Heading 9965(v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline2.52.55Provided 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)]
(Goods transport services)
Heading 9965(vi) Multimodal transportation of goods. 6612-
(Goods transport services)Explanation.- 
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
Heading 9965(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above9918-
(Goods transport services)
Heading 9966(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.2.52.55Provided 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)]
(Rental services of transport vehicles)
Heading 9966(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.6612-
(Rental services of transport vehicles)
Heading 9966(ii) Time charter of vessels for transport of goods.2.52.55Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken 
(Rental services of transport vehicles)[Please refer to Explanation no. (iv)].
Heading 9966(iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above.9918-
(Rental services of transport vehicles)
Heading 9967(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).2.52.55Provided that credit of input tax charged on goods and services used in supplying the service has not been taken 
(Supporting services in transport)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.[Please refer to Explanation no. (iv)]
Heading 9967(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).6612Provided 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.
(Supporting services in transport)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.
Heading 9967(ii) Supporting services in transport other than (i) above.9918-
(Supporting services in transport)
Heading 9968Postal and courier services.9918-
Heading 9969Electricity, gas, water and other distribution services.9918-
Section 7Financial and related services; real estate services; and rental and leasing services.
Heading 9971(i) Services provided by a foreman of a chit fund in relation to chit.6612Provided that credit of input tax charged on goods used in supplying the service has not been taken 
(Financial and related services)Explanation.-[Please refer to Explanation no. (iv)]
(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).
Heading 9971(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 goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods-
(Financial and related services)
Heading 9971(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 goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods-
(Financial and related services)
Heading 9971(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. 2.52.55Provided that credit of input tax charged on goods used in supplying the service has not been taken 
(Financial and related services)Explanation.- [Please refer to Explanation no. (iv)]
(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.
Heading 9971(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, 2020.66 per cent. of the rate of state/UT 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, 2020.67 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.-
(Financial and related services)
Heading 9971(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above.9918-
(Financial and related services)
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.NilNilNil-
Heading 9972(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 number3, 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).NilNilNil-
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.
Heading 9972(iii) Real estate services other than (i) and (ii) above.9918-
Heading 9973(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.6612-
(Leasing or rental services, with or without operator)
Heading 9973(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. 9918-
(Leasing or rental services, with or without operator)[Please refer to Explanation no. (v)]
Heading 9973(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 goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods-
(Leasing or rental services, with or without operator)
Heading 9973(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 goodsSame rate of state/UT tax as on supply of like goods involving transfer of title in goodsSame rate of integrated tax as on supply of like goods involving transfer of title in goods-
(Leasing or rental services, with or without operator)
Heading 9973(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, 2017.2.52.55Provided that credit of input tax charged on goods used in supplying the service has not been taken
(Leasing or rental services, with or without operator)Explanation.- [Please refer to Explanation no. (iv)]
(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.
Heading 9973(vi) Leasing of motor vehicles purchased and leased prior to 1stJuly 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 1stJuly, 2020.65 per cent. Of the rate of state/UT 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 1stJuly, 2020.65 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 1stJuly, 2020.-
(Leasing or rental services, with or without operator)
Heading 9973(vii) Time charter of vessels for transport of goods.2.52.55Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken 
(Leasing or rental services, with or without operator)[Please refer to Explanation no. (iv)].
Heading 9973(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.Same rate of state/UT tax as applicable on supply of like goods involving transfer of title in goods.Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.-
(Leasing or rental services, with or without operator)
Section 8Business and Production Services
Heading 9981Research and development services.9918-
Heading 9982Legal and accounting services.9918-
Heading 9983(i) Selling of space for advertisement in print media.2.52.55-
(Other professional, technical and business services)
Heading 9983(ii) Other professional, technical and business services other than (i) above.9918-
(Other professional, technical and business services)
Heading 9984 (i) Supply consisting only of e-book. 2.52.55-
(Telecommunications, broadcasting and information supply services)Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.
(ii) Telecommunications, broadcasting and information supply services other than (i) above.9918-
Heading 9985(i) Supply of tour operators services. 2.52.551. 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. tour operator service procured from another tour operator) has not been taken 
(Support 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.[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.
Heading 9985(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, 2017.2.52.55Provided that credit of input tax charged on goods and services has not been taken 
(Support services)
[Please refer to Explanation no. (iv)].
Heading 9985(iii) Support services other than (i) and (ii) above.9918-
(Support services)
Heading 9986(i) Support services to agriculture, forestry, fishing, animal husbandry. NilNilNil-
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.
(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.
Heading 9986(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both.6612-
Heading 9986(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.9918-
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, 2017.2.52.55Provided that credit of input tax charged on goods and services has not been taken 
[Please refer to Explanation no. (iv)].
Heading 9987(ii) Maintenance, repair and installation (except construction) services, other than (i) above.9918-
Heading 9988(i) Services by way of job work in relation to-2.52.55-
(Manufacturing services on physical inputs (goods) owned by others)(a) Printing of newspapers;
(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(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;
(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).
(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;
(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 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);
(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.
Heading 9988(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 cent6612-
(Manufacturing services on physical inputs (goods) owned by others)
Heading 9988(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-2.52.55-
(Manufacturing services on physical inputs (goods) owned by others)(a) printing of newspapers; 
(b) printing of books (including Braille books), journals and periodicals
(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.
Heading 9988(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.6612-
(Manufacturing services on physical inputs (goods) owned by others)
Heading 9988(iii) Tailoring services.2.52.55-
(Manufacturing services on physical inputs (goods) owned by others)
Heading 9988(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above.9918-
(Manufacturing services on physical inputs (goods) owned by others)
Heading 9989(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.6612-
Heading 9989(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.9918-
Section 9Community, Social and Personal Services and other miscellaneous services
Heading 9991Public administration and other services provided to the community as a whole; compulsory social security services.9918-
Heading 9992Education services.9918-
Heading 9993Human health and social care services.9918-
Heading 9994(i)Services by way of treatment of effluents by a Common Effluent Treatment Plant.6612-
Heading 9994(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above.9918-
Heading 9995Services of membership organisations.9918-
Heading 9996(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium.9918-
(Recreational, cultural and sporting services)
Heading 9996(ii) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.9918-
(Recreational, cultural and sporting services)
Heading 9996(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.9918-
(Recreational, cultural and sporting services)
Heading 9996(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.141428-
(Recreational, cultural and sporting services)
Heading 9996(iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club.141428-
(Recreational, cultural and sporting services)
Heading 9996(v) Gambling.141428-
(Recreational, cultural and sporting services)
Heading 9996(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iiia), (iv) and (v) above.9918-
(Recreational, cultural and sporting services)
Heading 9997Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).9918-
Heading 9998Domestic services.9918-
Heading 9999Services provided by extraterritorial organisations and bodies.9918-
Chapter 99Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.NilNilNilNil
Chapter 99Services by way of transfer of a going concern, as a whole or an independent part thereof.NilNilNilNil
Chapter 99Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.NilNilNilNil
Chapter 99Composite supply of goods and services in whichthe value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.NilNilNilNil
Chapter 99Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.NilNilNilNil
Chapter 99Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.NilNilNilNil
Chapter 99Services by the Central Government, State Government, Union territory or local authority excluding the following services— NilNilNilNil
(a) 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 the Central Government, State Government, Union territory; 
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; 
(c) transport of goods or passengers; or 
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
Chapter 99Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. NilNilNilNil
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- 
(a) services,-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; 
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; 
(iii) of transport of goods or passengers; and 
(b) services by way of renting of immovable property.
Chapter 99Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: NilNilNilNil
Provided that nothing contained in this entry shall apply to services-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; 
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers.
Chapter 99Services provided by Central Government, State Government, Union territory or a local authority where the considerationfor such services does not exceed five thousand rupees:NilNilNilNil
Provided that nothing contained in this entry shall apply to-
(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 the Central Government, State Government, Union territory; 
(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: 
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration chargedfor such service does not exceed five thousand rupees in a financial year.
Chapter 99Services provided by and to FédérationInternationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.NilNilNilProvided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017
Chapter 99Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).NilNilNilNil
Chapter 99Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.NilNilNilNil
Chapter 99Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twentyfive thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.NilNilNilNil
Heading 9954Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan MantriAwasYojana.NilNilNilNil
Heading 9954Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.NilNilNilNil
Heading 9961 or Heading 9962Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.NilNilNilNil
Heading 9963Services by way of renting of residential dwelling for use as residence.NilNilNilNil
or Heading 9972
Heading 9963Services by a person by way of- NilNilNilNil
or Heading 9972(a) conduct of any religious ceremony; 
or Heading 9995(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: 
or any other Heading of Section 9Provided that nothing contained in entry (b) of this exemption shall apply to,-
(i) renting of rooms where charges are one thousand rupees or more per day; 
(ii) renting of premises, community halls, kalian mandapam or open area, and the like where charges are ten thousand rupees or more per day; 
(iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month.
Heading 9963Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below one thousand rupees per day or equivalent.NilNilNilNil
Heading 9964Transport of passengers, with or without accompanied belongings, by – NilNilNilNil
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; 
(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
(c) stage carriage other than air-conditioned stage carriage.
Heading 9964Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding:NilNilNilNil
Provided that nothing contained in this entry shall apply on or after the expiry of a period of three years from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
Heading 9964Service of transportation of passengers, with or without accompanied belongings, by— NilNilNilNil
(a) railways in a class other than— 
(i) first class; or 
(ii) an air-conditioned coach; 
(b) metro, monorail or tramway; 
(c) inland waterways; 
(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and 
(e) metered cabs or auto rickshaws (including e-rickshaws).
Heading 9965Services by way of transportation of goods- NilNilNilNil
(a) by road except the services of—
(i) a goods transportation agency; 
(ii) a courier agency;
(b) by inland waterways.
Heading 9965Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.NilNilNilNil
Heading 9965Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.NilNilNilNothing contained in this serial number shall apply after the 30thday of September, 2019.
Heading 9965Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.NilNilNilNothing contained in this serial number shall apply after the 30thday of September, 2019.
Heading 9965Services by way of transportation by rail or a vessel from one place in India to another of the following goods – NilNilNilNil
(a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; 
(b) defence or military equipments; 
(c) newspaper or magazines registered with the Registrar of Newspapers;
(d) railway equipments or materials; 
(e) agricultural produce; 
(f) milk, salt and food grain including flours, pulses and rice; and 
(g) organic manure.
Heading 9965Services provided by a goods transport agency, by way of transport in a goods carriage of - NilNilNilNil
or Heading 9967(a) agricultural produce;
(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; 
(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
(d) milk, salt and food grain including flour, pulses and rice;
(e) organic manure; 
(f) newspaper or magazines registered with the Registrar of Newspapers; 
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or 
(h) defence or military equipments.
Heading 9965 or Heading 9967Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - NilNilNilNil
(a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); or 
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or 
(c) any Co-operative Society established by or under any law for the time being in force; or 
(d) any body corporate established, by or under any law for the time being in force; or 
(e) any partnership firm whether registered or not under any law including association of persons; 
(f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
Heading 9966Services by way of giving on hire – NilNilNilNil
or Heading 9973(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or 
(b) to a goods transport agency, a means of transportation of goods. 
(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.
Heading 9967Service by way of access to a road or a bridge on payment of toll charges.NilNilNilNil
Heading 9967Service by way of access to a road or a bridge on payment of annuity.NilNilNilNil
Heading 9967Services by way of loading, unloading, packing, storage or warehousing of rice.NilNilNilNil
or Heading 9985
Heading 9967Services by way of warehousing of minor forest produce.NilNilNilNil
or Heading 9985
Heading 9969Transmission or distribution of electricity by an electricity transmission or distribution utility.NilNilNilNil
Heading 9971Services by the Reserve Bank of India.NilNilNilNil
Heading 9971Services by way of— NilNilNilNil
(a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); 
(b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.
Heading 9971Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).NilNilNilNil
or Heading 9991
Heading 9971Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.NilNilNilNil
or Heading 9991
Heading 9971 or Heading 9991Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.NilNilNilNil
Heading 9971Services by the Employees’ State Insurance Corporation to persons governed under the Employees’ State Insurance Act, 1948 (34 of 1948).NilNilNilNil
or Heading 9991
Heading 9971Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).NilNilNilNil
Heading 9971 or Heading 9991Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).NilNilNilNil
Heading 9971 or Heading 9991Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.NilNilNilNil
Heading 9971Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999).NilNilNilNil
Heading 9971Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.NilNilNilNil
Heading 9971Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. NilNilNilNil
Explanation.— For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.
Heading 9971Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.NilNilNilNil
Heading 9971Services of general insurance business provided under following schemes – NilNilNilNil
or Heading 9991(a) Hut Insurance Scheme; 
(b) Cattle Insurance under Swarnajaynti Gram SwarozgarYojna (earlier known as Integrated Rural Development Programme); 
(c) Scheme for Insurance of Tribals; 
(d) Janata Personal Accident Policy and Gramin Accident Policy; 
(e) Group Personal Accident Policy for Self-Employed Women; 
(f) Agricultural Pumpset and Failed Well Insurance; 
(g) premia collected on export credit insurance; 
(h) Restructured Weather Based Crop Insurance Scheme (RWCIS), approved by the Government of India and implemented by the Ministry of Agriculture; 
(i) Jan ArogyaBima Policy; 
(j) Pradhan MantriFasalBimaYojana (PMFBY);
(k) Pilot Scheme on Seed Crop Insurance; 
(l) Central Sector Scheme on Cattle Insurance; 
(m) Universal Health Insurance Scheme; 
(n) RashtriyaSwasthyaBimaYojana;
(o) Coconut Palm Insurance Scheme; 
(p) Pradhan Mantri Suraksha BimaYojna; 
(q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
Heading 9971Services of life insurance business provided under following schemes-NilNilNilNil
or Heading 9991(a) JanashreeBimaYojana; 
(b) AamAadmiBimaYojana; 
(c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of two lakhs rupees; 
(d) Varishtha Pension BimaYojana; 
(e) Pradhan Mantri Jeevan Jyoti Bima Yojana; 
(f) Pradhan Mantri Jan DhanYogana; 
(g) Pradhan MantriVayaVandanYojana.
Heading 9971 or Heading 9991Services by way of reinsurance ofthe insurance schemes specified in serial number 35 or 36 or 40.NilNilNilNil
Heading 9971 orServices by way of collection of contribution under the Atal Pension Yojana.NilNilNilNil
Heading 9991
Heading 9971Services by way of collection of contribution under any pension scheme of the State Governments.NilNilNilNil
or Heading 9991
Heading 9971Services by the folowing persons in respective capacities – NilNilNilNil
or Heading 9985(a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch;
(b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or 
(c) business facilitator or a business correspondent to an insurance company in a rural area.
Heading 9971Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).NilNilNilNil
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- 
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC;or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or 
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
Heading 9971Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.NilNilNilNil
or
Heading 9991
Heading 9972Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. NilNilNilNil
Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.
Heading 9973Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1stApril, 2016, on payment of licence fee or spectrum user charges, as the case may be.NilNilNilNil
or
Heading 9991
Heading 9973Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.NilNilNilNil
Heading 9981Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- NilNilNilNil
(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and 
(b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee.
Heading 9982Services provided by-NilNilNilNil
or Heading 9991(a) (a) an arbitral tribunal to – 
(i) any person other than a business entity; or 
(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; 
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- 
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or 
(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; 
(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or 
(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.
Heading 9983Services by a veterinary clinic in relation to health care of animals or birds.NilNilNilNil
Heading 9983Services provided by the Central Government, State Government, Union territory or local authority by way of- NilNilNilNil
or Heading 9991(a) registration required under any law for the time being in force; 
(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.
Heading 9983Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.NilNilNilNil
or Heading 9991
Heading 9983Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.NilNilNilNil
or any other Heading of Chapter 99
Heading 9984Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.NilNilNilNil
Heading 9984Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.NilNilNilNil
Heading 9984Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.NilNilNilNil
Heading 9985Services by an organiser to any person in respect of a business exhibition held outside India.NilNilNilNil
Heading 9985Services by way of sponsorship of sporting events organised - NilNilNilNil
(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; 
(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; 
(c) by the Central Civil Services Cultural and Sports Board; 
(d) as part of national games, by the Indian Olympic Association; or 
(e) under the Panchayat YuvaKreedaAur Khel Abhiyaan Scheme.
Heading 9985Services by way of fumigation in a warehouse of agricultural produce.NilNilNilNil
Heading 9986Services 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—NilNilNilNil
(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;
(h) services by way of fumigation in a warehouse of agricultural produce.
Heading 9986Carrying 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.NilNilNilNil
Heading 9986Services by way of artificial insemination of livestock (other than horses).NilNilNilNil
Heading 9988Services by way of slaughtering of animals.NilNilNilNil
Heading 9988Services 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.NilNilNilNil
or
any other Heading of Section 8 and Section 9
Heading 9988Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination.NilNilNilNil
or
Heading 9992
Heading 9999Services by a foreign diplomatic mission located in India.NilNilNilNil
Heading 9991Services by a specified organisation in respect of a religious pilgrimage facilitated by the Government of India, under bilateral arrangement.NilNilNilNil
Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.NilNilNilNil
Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.NilNilNilNil
or
Heading 9997
Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for 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.NilNilNilNil
Heading 9991Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: NilNilNilNil
orProvided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in instalments, for assignment of right to use such natural resource.
Heading 9973
Heading 9991Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.NilNilNilNil
Heading 9991Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).NilNilNilNil
Heading 9991 or any other HeadingServices supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.NilNilNilProvided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
Heading 9992Services provided - NilNilNilNil
(a) by an educational institution to its students, faculty and staff; 
(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;
(b) to an educational institution, by way of, -
(i) transportation of students, faculty and staff; 
(ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory;
(iii) security or cleaning or house-keeping services performed in such educational institution; 
(iv) services relating to admission to, or conduct of examination by, such institution;
(v) supply of online educational journals or periodicals:
Provided that nothing contained in sub-items (i), (ii) and (iii) of item (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent.
Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent; or 
(ii) education as a part of an approved vocational education course.
Heading 9992Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - NilNilNilNil
(a) two-year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; 
(b) fellow programme in Management; 
(c) five years integrated programme in Management.
Heading 9992Services provided to a recognised sports body by- NilNilNilNil
or(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body;
Heading 9996(b) another recognised sports body.
Heading 9992 orAny services provided by, _ NilNilNilNil
Heading 9983 or(a) the National Skill Development Corporation set up by the Government of India; 
Heading 9991(b) a Sector Skill Council approved by the National Skill Development Corporation; 
(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; 
(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- 
(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or 
(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or 
(iii) any other Scheme implemented by the National Skill Development Corporation.
Heading 9983Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.NilNilNilNil
or
Heading9985
or
Heading 9992
Heading 9992Services provided by training providers (Project implementation agencies) under DeenDayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.NilNilNilNil
Heading 9992Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.NilNilNilNil
Heading 9993Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.NilNilNilNil
Heading 9993Services by way of- NilNilNilNil
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; 
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
Heading 9994Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.NilNilNilNil
Heading 9994Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.NilNilNilNil
Heading 9995Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – NilNilNilNil
(a) as a trade union; 
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or 
(c) up to an amount of seven thousand five hundred rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.
Heading 9995Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.NilNilNilNil
Heading 9996Services by an artist by way of a performance in folk or classical art forms of- NilNilNilNil
(a) music, or 
(b) dance, or 
(c) theatre, 
if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: 
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.
Heading 9996Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.NilNilNilNil
Heading 9996Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force.NilNilNilNil
Heading 9996Services by way of training or coaching in recreational activities relating to- NilNilNilNil
(a) arts or culture, or 
(b) sports by charitable entities registered under section 12AA of the Income-tax Act.
Heading 9996Services by way of right to admission to- NilNilNilNil
(a) circus, dance, or theatrical performance including drama or ballet; 
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; 
(c) recognised sporting event; 
(d) planetarium,
where the consideration for right to admission to the events or placesas referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.
Chapter 9996Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.NilNilNilNil

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