List of all Services at 18% GST Rate, Services under 18% 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 18% GST Rate List. GST Rate Chart for all Services covered under GST 18% Rate list. The Council has broadly approved the GST rates for services at 18% 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 | (if) Construction of a complex, building, civil structure or a part thereof, including,- | 18 |
| Heading 9954 | (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi) above. | 18 |
| Heading 9961 | Services in wholesale trade. | 18 |
| Heading 9962 | Services in retail trade. | 18 |
| Heading 9963 | (vi) Accommodation, food and beverage services other than (i) to (v) above | 18 |
| Heading 9964 | (vii) Passenger transport services other than (i), (ii) (iii), (iv), (iva), (v) and (vi) above. | 18 |
| Heading 9965 | (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above | 18 |
| Heading 9966 | (iii) Rental services of transport vehicles with operators, other than (i) and (ii) above. | 18 |
| Heading 9967 | (ii) Supporting services in transport other than (i) above. | 18 |
| Heading 9968 | Postal and courier services. | 18 |
| Heading 9969 | Electricity, gas, water and other distribution services. | 18 |
| Heading 9971 | (vii) Financial and related services other than (i), (ii), (iii), (v) and (vi) above. | 18 |
| Heading 9972 | (iii) Real estate services other than (i) and (ii) above. | 18 |
| Heading 9973 | (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. | 18 |
| Heading 9973 | (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. | 18 |
| Heading 9981 | Research and development services. | 18 |
| Heading 9982 | Legal and accounting services. | 18 |
| Heading 9983 | (ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below. | 18 |
| (ii) Telecommunications, broadcasting and information supply services other than (i) above. | 18 | |
| Heading 9985 | (iii) Support services other than (i) and (ii) above. | 18 |
| Heading 9986 | (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. | 18 |
| Heading 9987 | (ii) Maintenance, repair and installation (except construction) services, other than (i) (ia) and (ib) above and serial number 38 below. | 18 |
| Heading 9988 | (ic) Services by way of job work in relation to bus body building; | 18 |
| Heading 9988 | (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (id), (ii), (iia) and (iii) above. | 18 |
| Heading 9989 | (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. | 18 |
| Heading 9991 | Public administration and other services provided to the community as a whole; compulsory social security services. | 18 |
| Heading 9992 | Education services. | 18 |
| Heading 9993 | Human health and social care services. | 18 |
| Heading 9994 | (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. | 18 |
| Heading 9995 | Services of membership organisations. | 18 |
| Heading 9996 | (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. | 18 |
| Heading 9996 | (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | 18 |
| 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. | 18 |
| Heading 9996 | (vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. | 18 |
| Heading 9997 | Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). | 18 |
| Heading 9998 | Domestic services. | 18 |
| Heading 9999 | Services provided by extraterritorial organisations and bodies. | 18 |
| Chapter 99 | Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019. | 18 |
Note: GST Rate = CGST Rate + SGST Rate.
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