|
Chapter
|
24 (Tobacco and
manufactured tobacco substitutes)
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. |
|
|
0%
|
-
|
|
|
5%
|
-
|
|
|
12%
|
-
|
|
|
18%
|
-
|
|
|
28%
|
1. Biris
|
|
Chapter
|
11 (Products of
milling industry; malt; starches; inulin; wheat gluten)
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. |
|
|
0%
|
-
|
|
|
5%
|
1. Flour
[1101, 1102,
1105, 1106] Aata, maida, besan, etc., put up in unit container and bearing a registered brand name. |
|
|
12%
|
-
|
|
|
18%
|
-
|
|
|
28%
|
-
|
|
Chapter
|
36 (Explosives;
pyrotechnic products; matches;
pyrophoric
alloys; certain combustible preparations)
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. |
|
0%
|
-
|
|
5%
|
1. Handmade safety matches [3605 00 10],
handmade matches mean “Matches,
in or in
relation to the
manufacture of which, none of the following processes is ordinarily carried
on with the aid of power, namely: -
(i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging.” |
|
12%
|
-
|
|
18%
|
-
|
|
28%
|
-
|
|
Chapter
|
19 (Preparations
of cereals, flour, starch or milk; pastrycooks’ products)
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. |
|
|
0%
|
-
|
|
|
5%
|
-
|
|
|
12%
|
-
|
|
|
18%
|
1. Biscuits –
Sweet biscuits [1905 31 00] and other biscuits [1905 90 20]
|
|
|
28%
|
-
|
|
Chapter
|
10 (Cereals)
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. |
|
0%
|
-
|
|
5%
|
All goods, put
up in unit container and bearing a registered brand name, namely:
1. 1001 Wheat and meslin 2. 1002 Rye 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn) 6. 1006 Rice 7. 1007 Grain sorghum 8. 1008 Buckwheat, millet and canary seed; other
cereals such as
Jawar, Bajra, Ragi]
|
|
12%
|
-
|
|
18%
|
-
|
|
28%
|
-
|
|
Chapter
|
14 (Vegetable
plaiting materials; vegetable products, not elsewhere specified or included)
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. |
|
|
0%
|
-
|
|
|
5%
|
-
|
|
|
12%
|
-
|
|
|
18%
|
1. 1404 Bidi
wrapper leaves [under reverse charge].
|
|
|
28%
|
-
|
Sl.
No. |
Service
|
Provider
of service
|
Percentage
of service tax payable by service provider
|
Recipient
of Service
|
Percentage
of service tax payable by any person other than the service provider
|
1.
|
Taxable
services provided or agreed to be provided by any person who is located in a non-taxable
territory and received by any person located in the taxable territory other
than non-assessee online recipient (OIDAR)
|
Any person who is located in a
non- taxable territory
|
Nil
|
Any person
located in the taxable territory other than non-assessee online recipient (Business
Recipient)
|
100%
|
2.
|
Services
provided or agreed to be provided by a
goods transport agency (GTA) in respect of transportation of goods by road
|
Goods Transport
Agency (GTA)
|
Nil
|
(a) any factory
registered under or governed by the Factories Act, 1948;
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in
any part of
India;
(c) any co-operative society established by or under any law; (d) any person registered under CGST/SGST/UTGST Act; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons. (g) Casual taxable person |
100%
|
3.
|
Services
provided or agreed to be provided by an individual advocate or firm of
advocates by way of legal services, directly or indirectly
|
An individual advocate or
firm of advocates |
Nil
|
Any business
entity.
|
100%
|
4.
|
Services
provided or agreed to be provided by
an arbitral tribunal
|
An arbitral tribunal
|
Nil
|
Any business
entity.
|
100%
|
5.
|
Sponsorship
services
|
Any person
|
Nil
|
Anybody corporate or partnership firm.
|
100%
|
6.
|
Services
provided or agreed to be provided by Government or local authority excluding,-
(1) renting of immovable property, and (2) services specified below- (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 Government; (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. |
Government or local
authority |
Nil
|
Any business
entity.
|
100%
|
8.
|
Services
provided or agreed to be provided by a director of a company or a body
corporate to the said company or the body corporate;
|
A director of a
company or a body corporate
|
Nil
|
A company or a
body corporate.
|
100%
|
9.
|
Services
provided or agreed to be provided by
an insurance agent to any person carrying on insurance business
|
An insurance agent
|
Nil
|
Any person carrying on insurance business.
|
100%
|
10.
|
Services
provided or agreed to be provided by a recovery agent to a banking company or
a financial institution or a non-banking financial company
|
A recovery agent
|
Nil
|
A banking
company or a financial institution or a non- banking financial company.
|
100%
|
11.
|
Services by way
of transportation of goods by a vessel
from a place
outside
India up
to the customs station of clearance in India
|
A person located
in non-taxable
territory to a
person located in non-taxable territory
|
Nil
|
Importer as
defined under clause (26) of section 2 of the Customs Act, 1962.
|
100%
|
17.
|
Transfer or
permitting the use or enjoyment of a copyright covered under clause (a) of sub-section
(1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic,
musical or artistic works
|
Author or music composer, photographer, artist,
etc
|
NIL
|
Publisher, Music
company, Producer
|
100%
|
18
|
Radio taxi or
Passenger Transport Services provided through electronic commerce operator
|
Taxi driver or Rent
a cab operator
|
Nil
|
Any person
|
100% by Electronic Commerce Operator
|
