List of all Services at 5% GST Rate, Services under 5% GST Rate List – Updated till 02-06-2024 (2 June 2024). GST Council release GST Rates E-Book for all Services. Check latest updated service wise GST Rates covered in 5% GST Rate List. GST Rate Chart for all Services covered under GST 5% Rate list. Download Full GST Rate list for Services in India. The Council has broadly approved the GST rates for services at 5% GST Rate List…
The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law. Stay updated with for More GST Updates
| 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. | 5 |
| 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. | 5 |
| 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. | 5 |
| Heading 9963 | (ii) Supply of „restaurant service‟ other than at „specified premises‟ | 5 |
| Heading 9963 | (iii) 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. | 5 |
| Heading 9963 | (iv) Supply of „outdoor catering‟, at premises other than „specified premises‟ provided by any person other than- | 5 |
| Heading 9963 | (v) Composite supply of „outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than „specified premises‟ provided by any person other than- | 5 |
| Heading 9964 | (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. | 5 |
| Heading 9964 | (ii) Transport of passengers, with or without accompanied belongings by- | 5 |
| Heading 9964 | (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. | 5 |
| 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. | 5 |
| Heading 9964 | (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | 5 |
| 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. | 5 |
| Heading 9965 | (i) Transport of goods by rail (other than services specified at item no. (iv)). | 5 |
| Heading 9965 | (ii) Transport of goods in a vessel. | 5 |
| Heading 9965 | (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). | 5 |
| Heading 9965 | (v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline | 5 |
| 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. | 5 |
| Heading 9966 | (ii) Time charter of vessels for transport of goods. | 5 |
| Heading 9967 | (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). | 5 |
| Heading 9983 | (i) Selling of space for advertisement in print media. | 5 |
| Heading 9984 | (i) Supply consisting only of e-book. | 5 |
| Heading 9985 | (i) Supply of tour operators services. | 5 |
| 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. | 5 |
| 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. | 5 |
| Heading 9987 | (ia)Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. | 5 |
| Heading 9987 | (ib)Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 5 |
| Heading 9988 | (i) Services by way of job work in relation to- | 5 |
| Heading 9988 | (ii) Services by way of any treatment or process on goods belonging to another person, in relation to- | 5 |
| Heading 9988 | (iii) Tailoring services. | 5 |
Note: GST Rate = CGST Rate + SGST Rate.
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