GAINS		www.gains.co.in
	SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL  (19 May 2017)
	#	DESCRIPTION OF SERVICES	GST RATE
	1	Transport of goods by rail	5%  with ITC of input services
	2	Transport of passengers by rail (other than sleeper class)	5%  with ITC of input services
	3	Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use]	5%   No ITC
	4	Services of goods transport agency in relation to transportation of used household goods for personal use.	5%
	5	Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India	5%  with ITC of input services
	6	Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply)	5%
	7	Transport of passengers, by- (i)  Air conditioned contract/stage carriage other than motorcab; (ii)  a radio taxi.	5%   No ITC
	8	Transport of passengers by air in economy class	5%  with ITC of input services
	9	Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.	5%  with ITC of input services
	10	Supply of tour operators’ services	5%  No ITC
	11	Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations	5%  with ITC of input services
	12	Selling of space for advertisement in print media	5%   with full ITC
	13	Services by way of job work in relation to printing of newspapers;	5%   with full ITC
	14	Transport of goods in containers by rail by any person other than Indian Railways	12%   with full ITC
	15	Transport of passengers by air in other than economy class	12%   with full ITC
	16	Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor.	12%   with full ITC
	17	Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day	12%   with full ITC
	18	Services provided by foreman of chit fund in relation to chit	12%   with ITC of input services
	19	Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly.  [The value of land is included in the amount charged from the service recipient]	12%    With Full ITC but no refund of overflow of ITC
	20	Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP;	12%    with full ITC
	21	Supply of Food/drinks in restaurant having licence to serve liquor	18%   with full ITC
	22	Supply of Food/drinks in restaurant  having facility of air-conditioning or central heating at any time during the year	18%   with full ITC
	23	Supply of Food/drinks in outdoor catering	18%   with full ITC
	24	Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/ and above but less than Rs 5000/- per room per day	18%   with full ITC
	25	Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal,  shamiana or any other place, specially arranged for organizing a function) together with renting of such premises	18%   with full ITC
	26	Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama	18%   with full ITC
	27	Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act	18%   with full ITC
	28	Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like;	28%   with full ITC
	29	Services provided by a race club by way of totalisator or a licensed bookmaker in such club;	28%   with full ITC
	30	Gambling;	28%   with full ITC
	31	Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel	28%   with full ITC -- revised to 5% (no ITC) and 18% (with ITC) as per 23rd GST council meet
	32	Accommodation in hotels including 5 star (or more) hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is >= Rs 7,500/- (earlier Rs 5,000) per night per room	28%   with full ITC
	33	Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration (supply of service) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods)	Same rate of GST and compensation cess as on supply of similar goods
	34	Any transfer of right in goods or of undivided share in goods without the transfer of title thereof (supply of services) to attract the same GST rate and compensation cess as applicable on supply of similar goods which involves any transfer of title in goods (supply of goods).	Same rate of GST and compensation cess as on supply of similar goods
	35	Supply consisting of transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed (supply of goods): value of leasing services shall be included in the value of goods supplied.	GST and compensation cess as on supply of similar goods
	36	All other services not specified elsewhere	18%   With Full ITC