List of all Services at 12% GST Rate, Services under 12% 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 12% GST Rate List. GST Rate Chart for all Services covered under GST 12% Rate list. The Council has broadly approved the GST rates for services at 12% 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 | (ie) Construction of an apartment in an ongoing project under any of the schemes specified in 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), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item. | 12 |
| 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, – | 12 |
| 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, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- | 12 |
| 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, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- | 12 |
| Heading 9954 | (va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein, | 12 |
| 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, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, 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 – | 12 |
| 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. | 12 |
| 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. | 12 |
| Heading 9963 | “(i) Supply of „hotel accommodation‟ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. | 12 |
| Heading 9964 | (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. | 12 |
| 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. | 12 |
| Heading 9965 | (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). | 12 |
| Heading 9965 | (iv) Transport of goods in containers by rail by any person other than Indian Railways. | 12 |
| Heading 9965 | (vi) Multimodal transportation of goods. | 12 |
| 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. | 12 |
| Heading 9967 | (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). | 12 |
| Heading 9971 | (i) Services provided by a foreman of a chit fund in relation to chit. | 12 |
| Heading 9971 | (vi) Service of third party insurance of “goods carriage | 12 |
| 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. | 12 |
| Heading 9983 | (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both | 12 |
| Heading 9986 | (ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both. | 12 |
| 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 cent | 12 |
| Heading 9988 | (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; | 12 |
| 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. | 12 |
| 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. | 12 |
| Heading 9994 | (i)Services by way of treatment of effluents by a Common Effluent Treatment Plant. | 12 |
| Heading 9996 | (ii) Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. | 12 |
Note: GST Rate = CGST Rate + SGST Rate.
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