List Of Sac Code In GST | 2023

Do you want to know the sac code list in GST? Here you can get the list below

SAC( Service Accounting Code) CODE LIST:

The following table helps you to get SAC Codes and GST Rate For Services. Make use of it.

SAC CODES:

SAC Codes	Rates (%)	Description of Services
99	Nil	Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
99	Nil	Services by way of transfer of a going concern, as a whole or an independent part thereof.
99	Nil	Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority(or a Government entity inserted on 25/01/2018) by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
99	Nil	Services by (Central Government, State Government, Union territory, local authority or omitted on 27.07.2018) governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
99	Nil	Services by a (Central Government, State Government, Union territory, local authority or omitted on 27.07.18) Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.
99	Nil	Services by the Central Government, State Government, Union territory, or local authority excluding the following services(a) 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 the Central Government, State Government, Union territory(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport(c) transport of goods or passengers; o(d) any service, other than services covered under entries(a) t(c) above, provided to business entities.
99	Nil	Services provided by the Central Government, State Government, Union territory, or local authority to a business entity with an aggregated turnover of up to 20 lakh rupees (10 lakh rupees in case of a special category state) in the preceding financial year.Explanation.For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-(a) services-(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) of transport of goods or passengers; and(b) services by way of renting of immovable property.
99	Nil	Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory, or local authority: Provided that nothing contained in this entry shall apply to services-(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;(iii) of transport of goods or passengers.
99	Nil	Services provided by Central Government, State Government, Union territory, or a local authority where the consideration for such services does not exceed 5000 Rs. Provided that nothing contained in this entry shall apply to -(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 the Central Government, State Government, Union territory;(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: Provided further that in the case where a continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed 5000 Rs in a financial year.
99	Nil	Services received from a provider of service located in a nontaxable territory by –(a) the Central Government, State Government, Union territory, a local authority, a governmental authority, or an individual in relation to any purpose other than commerce, industry, or any other business or profession;(b) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or(c) a person located in a non-taxable territory: Provided that the exemption shall not apply to –(i) online information and database access or retrieval services received by persons specified in entry(a) or entry(b); or(ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in the entry.
99	Nil	Services received by the Reserve Bank of India, from outside India in relation to the management of foreign exchange reserves.
99	Nil	Services provided to the United Nations or a specified international organization are exempt by way of refund.
99	Nil	Services provided to a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posted therein are exempt by way of refund.
99	Nil	Services by the Central Government or State Government or any local authority by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution is neither a supply of goods nor a supply of service
99	Nil	Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognized by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
99	Nil	Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U17 World Cup 2017.
99	Nil	Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 percent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
9954	Nil	Services provided by way of pure labor contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
9954	Nil	Services by way of pure labor contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
9954	18%	Other construction services
9954	18%	Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of the completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (the value of land is deemed to be one-third of the total amount charged for such supplies)
9954	18%	Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act, 2017
9954	12%	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or governmental authority or government entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
9954	5%	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 75 per 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.
9954	12%	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017(inserted on 14/11/2017), provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority or government entity by way of construction, erection,commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of Ð (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. Explanation (inserted on 27/07/2018) :- “Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.”.
9954	12%	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax 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, – (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
9954	12%	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awas Yojana; (c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;(substituted on 25/01/2018) (d) a civil structure or any other original works pertaining to the ÒBeneficiary led individual house construction / enhancementÓ under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.
9954	12%	Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding(including substituted from 25/01/2018) monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the ÒAffordable Housing in PartnershipÓ component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
9954	12%	‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
9954	12%	a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;
9954	12%	a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;
9954	12%	low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;”;
9954	12%	(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. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
9954	5%	(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. Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
9954	5 %- No ITC.	(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017
995411	18%	Construction services of single dwelling or multi dwelling or multi-storied residential buildings
995412	18%	Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc
995413	18%	Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
995414	18%	Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings.
995415	18%	Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
995416	18%	Construction Services of other buildings n.e.c
995419	18%	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.
995421	18%	General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
995422	18%	General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
995423	18%	General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works.
995424	18%	General construction services of local water & sewage pipelines, electricity and communication cables & related works
995425	18%	General construction services of mines and industrial plants
995426	18%	General Construction services of Power Plants and its related infrastructure
995427	18%	General construction services of outdoor sport and recreation facilities
995428	18%	General construction services of other civil engineering works n.e.c.
995429	18%	Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.
995431	18%	Demolition services
995432	18%	Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches.
995433	18%	Excavating and earthmoving services
995434	18%	Water well drilling services and septic system installation services
995435	18%	Other site preparation services n.e.c
995439	18%	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
995441	18%	Installation, assembly and erection services of prefabricated buildings
995442	18%	Installation, assembly and erection services of other prefabricated structures and constructions
995443	18%	Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.)
995444	18%	Other assembly and erection services n.e.c.
995449	18%	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
995451	18%	Pile driving and foundation services
995452	18%	Building framing & Roof Framing services
995453	18%	Roofing and waterproofing services
995454	18%	Concrete services
995455	18%	Structural steel erection services
995456	18%	Masonry services
995457	18%	Scaffolding services
995458	18%	Other special trade construction services n.e.c.
995459	18%	Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
995461	18%	Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services.
995462	18%	Water plumbing and drain laying services
995463	18%	Heating, ventilation and air conditioning equipment installation services
995464	18%	Gas fitting installation services
995465	18%	Insulation services
995466	18%	Lift and escalator installation services
995468	18%	Other installation services n.e.c.
995469	18%	Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above.
995471	18%	Glazing services
995472	18%	Plastering services
995473	18%	Painting services
995474	18%	Floor and wall tiling services
995475	18%	Other floor laying, wall covering and wall papering services
995476	18%	Joinery and carpentry services
995477	18%	Fencing and railing services
995478	18%	Other building completion and finishing services n.e.c.
995479	18%	Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.
996111	18%	Services provided for a fee/commission or contract basis on wholesale trade
9961	Nil	Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
9961	Nil%	Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
9961	18%	Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Ð Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate wholesale commercial transactions between buyers and sellers, for a fee or commissionÕ Ð Services of electronic wholesale agents and brokers, Ð Services of wholesale auctioning houses.
9962	18%	Services in retail trade. Explanation – This service does not include sale or purchase of goods
9962	NIL	Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
9962	NIL	Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
996211	18%	Services provided for a fee/commission or contract basis on retail trade
9963	NIL	Services by way of renting of residential dwelling for use as residence.
9963	NIL	Services by a person by way of-(a) conduct of any religious ceremony;(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:Provided that nothing contained in entr(b) of this exemption shall apply to,-(i) renting of rooms where charges are 10,000 rupees or more per day;(ii) renting of premises, community halls, kalyana mandapam or open area, and the like where charges are 10,000 rupees or more per day;(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.
9963	5 %- No ITC	(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963	18%	(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963	NIL	Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having Value of supply( declared tariff replaced from 27/07/18)of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.-Value of Supply includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963	12%	Accommodation in 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 Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963	18%	Accommodation in 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 7500/per room per day Explanation.- Value of supply( declared tariff )replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963	28%	Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/and above per day per room. Explanation.- Value of supply( declared tariff replaced from 27/07/18) includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963	18%	Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
9963	18%	Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
9963	18%	(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
9963	18%	Bundled Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises
9963	18%	Other Accommodation, food and beverage services
9963	5%	(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9963	5%	(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
9963	5%	(ia) 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.
9963	18%	(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
996311	18%	Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc
996312	18%	Camp site services
996313	18%	Recreational and vacation camp services
996321	18%	Room or unit accommodation services for students in student residences
996322	18%	Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
996329	18%	Other room or unit accommodation services n.e.c.
996331	18%	Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
996332	18%	Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
996333	18%	Services provided in Canteen and other similar establishments
996334	18%	Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
996335	18%	Catering services in trains, flights etc.
996336	18%	Preparation and/or supply services of food, edible preparations, alcoholic & non-alcoholic beverages to airlines and other transportation operators
996337	18%	Other contract food services
996339	18%	Other food, edible preparations, alcoholic & non-alcoholic beverages serving services n.e.c.
9964	NIL	Transport of passengers, with or without accompanied belongings, by –(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;(b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or(c) stage carriage other than air-conditioned stage carriage. Explanation.-(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
9964	NIL	Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.
9964	NIL	Service of transportation of passengers, with or without accompanied belongings, by—(a) railways in a class other than—(i) first class; or(ii) an air-conditioned coach;(b) metro, monorail or tramway;(c) inland waterways;(d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and(e) metered cabs or auto rickshaws (including e-rickshaws).
9964	5% – with ITC of input services	Transport of passengers by rail in first class or air conditioned coaches
9964	5% – No ITC	Transport of passengers, with and without accompanied belongings by(a) air conditioned contract carriage other than motor cab;(b) air conditioned stage carriage;(c) radio taxi Explanation.-(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
9964	5 – with ITC of input services	Transport of passengers by air in economy class
9964	5 – with ITC of input services	Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport
9964	12%	Transport of passengers by air in other than economy class.
9964	18%	Other Passenger transport services
9964	5% with no ITC or 12% with ITC	Transport of passengers by motor cab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.
9964	12%	Transport of passengers by motor cab(motor vehicle designed to Carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.
996411	18%	Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
996412	18%	Taxi services including radio taxi & other similar services;
996413	18%	Non-scheduled local bus and coach charter services
996414	18%	Other land transportation services of passengers.
996415	18%	Local water transport services of passengers by ferries, cruises etc
996416	18%	Sightseeing transportation services by rail, land, water & air
996419	18%	Other local transportation services of passengers n.e.c.
996421	18%	Long-distance transport services of passengers through Rail network by Railways, Metro etc
996422	18%	Long-distance transport services of passengers through Road by Bus, Car, non-scheduled long distance bus and coach services, stage carriage etc
996423	18%	Taxi services including radio taxi & other similar services
996424	18%	Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc
996425	18%	Domestic/International Scheduled Air transport services of passengers
996426	18%	Domestic/international non-scheduled air transport services of Passengers
996427	18%	Space transport services of passengers
996429	18%	Other long-distance transportation services of passengers n.e.c.
9965	NIL	Services by way of transportation of goods – (a) by road except the services ofÑ (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9965	NIL	Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
9965	Nil	Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.
9965	Nil	Services by way of transportation by rail or a vessel from one place in India to another of the following goods: (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure.
9965	NIL	Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9965	5 with ITC of input services	Transport of goods in a vessel
9965	12%	Transport of goods in containers by rail by any person other than Indian Railways.
9965	5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle)	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
9965	12 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
9965	12 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.	(vi) Multimodal transportation of goods. Explanation.- (a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
9965	18%	Other Goods transport services
9965	5 NO ITC	Transportation of natural gas through pipeline
9965	12%	Transportation of [natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel]substituted on 26/01/2018 through pipeline
9965	NIL	Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018).
9965	Nil	Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nothing contained in this serial number shall apply after the 30th day of September, 2019(2018 substituted on 27.07.2018).
996511	NIL	Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles.(other than GTA)
996512	5 – with ITC of input services	Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc
996513	18%	Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline
996519	18%	Other land transport services of goods n.e.c.
996521	18%	Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc
996522	NIL	Inland water transport services of goods by refrigerator vessels, tankers and other vessels.
996531	18%	Air transport services of letters & parcels and other goods
996532	18%	Space transport services of freight
9966	NIL	Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than 12 passengers; or (b) to a goods transport agency, a means of transportation of goods. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9966	5 NO ITC (except for ITC on service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle)	Renting of motor cab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.
9966	12%	Renting of motor cab(motor vehicle designed to carry passengers inserted w.e.f 13/10/2017)where the cost of fuel is included in the consideration charged from the service recipient.
9966	18%	Other Rental services of Transport vehicles with or without operators
9966	5% Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken	(ii) Time charter of vessels for transport of goods.
9966	NIL	Services by way of giving on hire – “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.
996601	18%	Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator
996602	18%	Rental services of water vessels including passenger vessels, freight vessels etc with or without operator
996603	18%	Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
996609	18%	Rental services of other transport vehicles n.e.c. with or without operator
9967	NIL	Services provided by a goods transport agency, by way of transport in a goods carriage of – (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed 1500 Rs. (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed 750 Rs; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
9967	NIL	Service by way of access to a road or a bridge on payment of toll charges.
9967	NIL	Service by way of access to a road or a bridge on payment of annuity
9967	Nil	Services by way of loading, unloading, packing, storage or warehousing of rice.
9967	18%	Other Supporting services in transport
9967	5 NO ITC	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
9967	12%	Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- Ògoods transport agencyÓ means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
9967	NIL	Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) any body corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
9967	NIL	Services by way of warehousing of minor forest produce.
996711	18%	Container handling services
996712	18%	Customs House Agent services
996713	18%	Clearing and forwarding services
996719	18%	Other cargo and baggage handling services
996721	18%	Refrigerated storage services
996722	18%	Bulk liquid or gas storage services
996729	18%	Other storage and warehousing services
996731	18%	Railway pushing or towing services
996739	18%	Other supporting services for railway transport n.e.c.
996741	18%	Bus station services
996742	18%	Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services.
996743	18%	Parking lot services
996744	18%	Towing services for commercial and private vehicles
996749	18%	Other supporting services for road transport n.e.c.
996751	18%	Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, lighthouses, light ships etc
996752	18%	Pilotage and berthing services
996753	18%	Vessel salvage and refloating services
996759	18%	Other supporting services for water transport n.e.c.
996761	18%	Airport operation services (excl. cargo handling)
996762	18%	Air traffic control services
996763	18%	Other supporting services for air transport
996764	18%	Supporting services for space transport
996791	5% – No ITC or 12 % with ITC	Goods transport agency services for road transport
996792	5% – No ITC or 12 % with ITC	Goods transport agency services for other modes of transport
996793	5	Other goods transport services
996799	18	Other supporting transport services n.e.c
996811	18	Postal services including post office counter services, mailbox rental services.
996812	18	Courier services
996813	18	Local delivery services
996819	18	Other Delivery Services n.e.c
996911	Nil	Electricity transmission services( by an electricity transmission or distribution utility.)
996912	18	Electricity distribution services (by other than an electricity transmission or distribution utility.)
996913	18	Gas distribution services
996921	18	Water distribution services
996922	18	Services involving distribution of steam, hot water and air conditioning supply etc.
996929	18	Other similar services.
9971	Nil	Services by the Reserve Bank of India.
9971	Nil	Services by way of: (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers.
9971	Nil	Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
9971	Nil	Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.
9971	Nil	Services by the EmployeesÕ State Insurance Corporation to persons governed under the EmployeesÕ State Insurance Act, 1948 (34 of 1948).
9971	Nil	Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (19 of 1952).
9971	Nil	Services provided by the Insurance Regulatory and the Development Authority of India to insurers under the Insurance Regulatory and the Development Authority of India Act, 1999 (41 of 1999).
9971	Nil	Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market.
9971	Nil	Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.Ñ For the purposes of this entry, Òacquiring bankÓ means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card.
9971	Nil	Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajayanti Gram Swarozgar Yojana (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h)( Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substituted by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substituted by [Pradhan Mantri Fasal Bima Yojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
9971	Nil	Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 50000 rupee(2 lakh substituted from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.
9971	Nil	Services by way of reinsurance of the insurance schemes specified in exemption list(Sl no 35 or 36 or 40 of Notification no 12/2017)
9971	Nil	Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
9971	NIL	Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).
9971	NIL	Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
9971	NIL	Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
9971	18%	Other Financial and related services
9971	NIL	Services by way of collection of contribution under the Atal Pension Yojana.
9971	NIL	Services by way of collection of contribution under any pension scheme of the State Governments.
9971	Nil	Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.
9971	Nil	Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.
9971	Nil	Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.
9971	5% with No ITC taken	(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) ÒoperatorÓ means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) Òscheduled air transport serviceÓ means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) Òscheduled air cargo serviceÓ means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
9971	12 – with ITC of input services	Services provided by foreman of chit fund in relation to chit Explanation.- (a) ‘chit’ means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) Òforeman of a chit fundÓ shall have the same meaning as is assigned to the expression ÒforemanÓ in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
9971	Same rate of GST and compensation cess as on supply of similar goods	Transfer of the right to use any goods for any purpose (whether or not for a specified period)
9971	Same rate of GST and compensation cess as on supply of similar goods	Any transfer of right in goods or of undivided share in goods without the transfer of title thereof
9971	65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.	Leasing of motor vehicles purchased and leased prior to 1st July 2017;
997111	18	Central banking services
997112	18	Deposit services
997113	18	Credit-granting services including stand-by commitment, guarantees & securities
997114	18	Financial leasing services
997119	18	Other financial services (except investment banking, insurance services and pension services)
997120	18	Investment banking services
997131	18	pension services
997132	18	Life insurance services (excluding reinsurance services)
997133	18	Accident and health insurance services
997134	18	Motor vehicle insurance services
997135	18	Marine, aviation, and other transport insurance services
997136	18	Freight insurance services & Travel insurance services
997137	18	Other property insurance services
997139	18	Other non-life insurance services (excluding reinsurance services)
997141	18	Life reinsurance services
997142	18	Accident and health reinsurance services
997143	18	Motor vehicle reinsurance services
997144	18	Marine, aviation and other transport reinsurance ser
997145	18	Freight reinsurance services
997146	18	Other property reinsurance services
997149	18	Other non-life reinsurance services
997151	18	Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services
997152	18	Brokerage and related securities and commodities services including commodity exchange services
997153	18	Portfolio management services except pension funds
997154	18	Trust and custody services
997155	18	Services related to the administration of financial markets
997156	18	Financial consultancy services
997157	18	Foreign exchange services
997158	18	Financial transactions processing and clearing house services
997159	18	Other services auxiliary to financial services
997161	18	Insurance brokerage and agency services
997162	18	Insurance claims adjustment services
997163	18	Actuarial services
997164	18	Pension fund management services
997169	18	Other services auxiliary to insurance and pensions
997171	18	Services of holding equity of subsidiary companies
997172	18	Services of holding securities and other assets of trusts and funds and similar financial entities
9972	Nil	Services by way of renting of residential dwelling for use as residence.
9972	Nil	Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are 1000 rupees or more per day; (ii) renting of premises, community halls, kalyana mandapam or open area, and the like where charges are 10,000 rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are 10000 rupees or more per month.
9972	Nil	Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area. substituted on 13/10/2017
9972	Nil	(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
9972	Nil	(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (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). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sublease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
997211	18	Rental or leasing services involving own or leased residential property
997212	18	Rental or leasing services involving own or leased non-residential property
997213	18	Trade services of buildings
997214	18	Trade services of timeshare properties
997215	18	Trade services of vacant and subdivided land
997221	18	Property management services on a fee/commission basis or contract basis
997222	18	Building sales on a fee/commission basis or contract basis
997223	18	Land sales on a fee/commission basis or contract basis
997224	18	Real estate appraisal services on a fee/commission basis or contract basis
9973	Nil	Services by way of giving on hire Ð (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods.
9973	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.
9973	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Other Leasing or rental services, with or without operator
9973	Nil	Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways.
9973	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.
9973	12	Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
9973	65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.	Leasing of motor vehicles purchased and leased prior to 1st July 2017
9973	5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken	(vii) Time charter of vessels for transport of goods.
997311	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning transport equipments including containers, with or without operator
997312	Nil	Leasing or rental services concerning agricultural machinery and equipment with or without operator
997313	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning construction machinery and equipment with or without operator
997314	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning office machinery and equipment (except computers) with or without operator
997315	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning computers with or without operators
997316	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning telecommunications equipment with or without operator
997319	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning other machinery and equipments with or without operator
997321	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )
997322	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning video tapes and disks (Home entertainment equipment )
997323	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning furniture and other household appliances
997324	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning pleasure and leisure equipment.
997325	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning household linen.
997326	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning textiles, clothing and footwear.
997327	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning do-it-yourself machinery and equipment
997329	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Leasing or rental services concerning other goods
997331	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to use computer software and databases.
997332	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.
997333	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to reproduce original art works
997334	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.
997335	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to use R&D products
997336	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to use trademarks and franchises
997337	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to use minerals including its exploration and evaluation
997338	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for right to use other natural resources including telecommunication spectrum
997339	Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods	Licensing services for the right to use other intellectual property products and other resources n.e.c
9981	Nil	Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and(b) a period of three years has not elapsed from the date of entering into an agreement as an incubate.
998111	18	Research and experimental development services in natural sciences
998112	18	Research and experimental development services in engineering and technology
998113	18	Research and experimental development services in medical sciences and pharmacy.
998114	18	Research and experimental development services in agricultural sciences.
998121	18	Research and experimental development services in social sciences.
998122	18	Research and experimental development services in humanities
998130	18	Interdisciplinary research and experimental development services.
998141	18	Research and development originals in pharmaceuticals
998142	18	Research and development originals in agriculture
998143	18	Research and development originals in biotechnology
998144	18	Research and development originals in computer related sciences
998145	18	Research and development originals in other fields n.e.c.
9982	Nil	Services provided by- (a) an arbitral tribunal to Ð (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.
9982	Nil	Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
9982	Nil	Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
9982	Nil	Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
998211	18	Legal advisory and representation services concerning criminal law.
998212	18	Legal advisory and representation services concerning other fields of law.
998213	18	Legal documentation and certification services concerning patents, copyrights and other intellectual property rights.
998214	18	Legal documentation and certification services concerning other documents.
998215	18	Arbitration and conciliation services
998216	18	Other legal services n.e.c.
998221	18	Financial auditing services
998222	18	Accounting and bookkeeping services
998223	18	Payroll services
998224	18	Other similar services n.e.c
998231	18	Corporate tax consulting and preparation services
998232	18	Individual tax preparation and planning services
998240	18	Insolvency and receivership services
9983	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way oftt(a) registration required under any law for the time being in force;(b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.
9983	Nil	Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.
9983	Nil	Any services provided by, _(a) the National Skill Development Corporation set up by the Government of India;(b) a Sector Skill Council approved by the National Skill Development Corporation;(c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;(d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to-(i) the National Skill Development Programme implemented by the National Skill Development Corporation; or(ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or(iii) any other Scheme implemented by the National Skill Development Corporation.
9983	Nil	Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
9983	Nil	Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
998311	18	Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
998312	18	Business consulting services including public relations services
998313	18	Information technology (IT) consulting and support services
998314	18	Information technology (IT) design and development services
998315	18	Hosting and information technology (IT) infrastructure provisioning services
998316	18	IT infrastructure and network management services
998319	18	Other information technology services n.e.c
998321	18	Architectural advisory services
998322	18	Architectural services for residential building projects
998323	18	Architectural services for non-residential building projects
998324	18	Historical restoration architectural services
998325	18	Urban planning services
998326	18	Rural land planning services
998327	18	Project site master planning services
998328	18	Landscape architectural services and advisory services
998331	18	Engineering advisory services
998332	18	Engineering services for building projects
998333	18	Engineering services for industrial and manufacturing projects
998334	18	Engineering services for transportation projects
998335	18	Engineering services for power projects
998336	18	Engineering services for telecommunications and broadcasting projects
998337	18	Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
998338	18	Engineering services for other projects n.e.c.
998339	18	Project management services for construction projects
998341	18	Geological and geophysical consulting services
998342	18	Subsurface surveying services
998343	18	Mineral exploration and evaluation
998344	18	Surface surveying and map-making services
998345	18	Weather forecasting and meteorological services
998346	18	Technical testing and analysis services
998347	18	Certification of ships, aircraft, dams, etc.
998348	18	Certification and authentication of works of art
998349	18	Other technical and scientific services n.e.c.
998351	Nil	Veterinary services for pet animals(for health care)
998351	0	Veterinary services for pet animals(others)
998352	Nil	Veterinary services for livestock(for health care)
998352	0	Veterinary services for livestock(others)
998359	18	Other veterinary services n.e.c.
998361	18	Advertising Services
998362	18	Purchase or sale of advertising space or time, on commission
998363	5	Sale of advertising space in print media (except on commission)
998364	18	Sale of TV and radio advertising time
998365	18	Sale of Internet advertising space
998366	18	Sale of other advertising space or time (except on commission)
998371	18	Market research services
998372	18	Public opinion polling services
998381	18	Portrait photography services
998382	18	Advertising and related photography services
998383	18	Event photography and event videography services
998384	18	Specialty photography services
998385	18	Restoration and retouching services of photography
998386	18	Photographic & videographic processing services
998387	18	Other Photography & Videography and their processing services n.e.c.
998391	18	Specialty design services including interior design, fashion design, industrial design and other specialty design services
998392	18	Design originals
998393	18	Scientific and technical consulting services
998394	18	Original compilations of facts/information
998395	18	Translation and interpretation services
998396	18	Trademarks and franchises
998397	18	Sponsorship Services & Brand Promotion Services
998399	18	Other professional, technical and business services n.e.c.
9984	Nil	Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India.
9984	Nil	Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material.
9984	Nil	Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax.
998411	18	Carrier services
998412	18	Fixed telephony services
998413	18	Mobile telecommunications services
998414	18	Private network services
998415	18	Data transmission services
998419	18	Other telecommunications services including Fax services, Telex services n.e.c.
998421	18	Internet backbone services
998422	18	Internet access services in wired and wireless mode.
998423	18	Fax, telephony over the Internet
998424	18	Audio conferencing and video conferencing over the Internet
998424	5	(i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “ebooks” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a handheld device
998429	18	Other Internet telecommunications services n.e.c.
998431	18	Online text based information such as online books, newspapers, periodicals, directories etc
998432	18	Online audio content
998433	18	Online video content
998434	18	Software downloads
998439	18	Other on-line contents n.e.c.
998441	18	News agency services to newspapers and periodicals
998442	18	Services of independent journalists and press photographers
998443	18	News agency services to audiovisual media
998451	18	Library services
998452	18	Operation services of public archives including digital archives
998453	18	Operation services of historical archives including digital archives
998461	18	Radio broadcast originals
998462	18	Television broadcast originals
998463	18	Radio channel programmes
998464	18	Television channel programmes
998465	18	Broadcasting services
998466	18	Home programme distribution services
9985	Nil	Services by way of loading, unloading, packing, storage or warehousing of rice.
9985	Nil	Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.
9985	Nil	Services by way of fumigation in a warehouse of agricultural produce.
9985	18	Other support services
9985	Nil	Services by an organiser to any person in respect of a business exhibition held outside India.
9985	Nil	Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Krida Aur Khel Abhiyan Scheme.
9985	Nil	Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
9985	Nil	Services by way of warehousing of minor forest produce.
9985	5 NO ITC	(ii) Services by way of housekeeping, 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.
998511	18	Executive/retained personnel search services
998512	18	Permanent placement services, other than executive search services
998513	18	Contract staffing services
998514	18	Temporary staffing services
998515	18	Long-term staffing (pay rolling) services
998516	18	Temporary staffing-to-permanent placement services
998517	18	Co-employment staffing services
998519	18	Other employment & labour supply services n.e.c
998521	18	Investigation services
998522	18	Security consulting services
998523	18	Security systems services
998524	18	Armoured car services
998525	18	Guard services
998526	18	Training of guard dogs
998527	18	Polygraph services
998528	18	Fingerprinting services
998529	18	Other security services n.e.c.
998531	18	Disinfecting and exterminating services
998532	18	Window cleaning services
998533	18	General cleaning services
998534	18	Specialized cleaning services for reservoirs and tanks
998535	18	Sterilization of objects or premises (operating rooms)
998536	18	Furnace and chimney cleaning services
998537	18	Exterior cleaning of buildings of all types
998538	18	Cleaning of transportation equipment
998539	18	Other cleaning services n.e.c.
998540	18	Packaging services of goods for others
998541	18	Parcel packing and gift wrapping
998542	18	Coin and currency packing services
998549	18	Other packaging services n.e.c
998551	18	Reservation services for transportation
998552	18	Reservation services for accommodation, cruises and package tours
998553	18	Reservation services for convention centres, congress centres and exhibition halls
998554	18	Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
998555	5 – NO ITC[other than the ITC of input service in the same line of business (i.e. tour operator service procured from another tour operator-inserted on 25/01/2018] .The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour	Tour operator services
998556	18	Tourist guide services
998557	18	Tourism promotion and visitor information services
998559	18	Other travel arrangement and related services n.e.c
998591	18	Credit reporting & rating services
998592	18	Collection agency services
998593	18	Telephone-based support services
998594	18	Combined office administrative services
998595	18	Specialized office support services such as duplicating services, mailing services, document preparation etc
998596	18	Events, Exhibitions, Conventions and trade shows organisation and assistance services
998597	18	Landscape care and maintenance services
998598	18	Other information services n.e.c.
998599	18	Other support services n.e.c.
9986	Nil	Support services to agriculture, forestry, fishing, animal husbandry. Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way ofÑ (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
9986	Nil	(h) services by way of fumigation in a warehouse of agricultural produce
9986	Nil	Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
9986	Nil	Services by way of artificial insemination of livestock (other than horses).
9986	18	Support services to mining, electricity, gas and water distribution
9986	12	Service of exploration, mining or drilling of petroleum crude or natural gas or both.
998611	Nil	Support services to crop production
998612	18	Animal husbandry services
998613	18	Support services to hunting
998614	18	Support services to forestry and logging
998615	18	Support services to fishing
998619	18	Other support services to agriculture, hunting, forestry and fishing
998621	18	Support services to oil and gas extraction
998622	18	Support services to other mining n.e.c.
998631	18	Support services to electricity transmission and distribution
998632	18	Support services to gas distribution
998633	18	Support services to water distribution
998634	18	Support services to Distribution services of steam, hot water and air-conditioning supply
9987	5 – No ITC	(i) Services by way of housekeeping, 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.
998711	18	Maintenance and repair services of fabricated metal products, except machinery and equipment.
998712	18	Maintenance and repair services of office and accounting machinery
998713	18	Maintenance and repair services of computers and peripheral equipment
998714	18	Maintenance and repair services of transport machinery and equipment
998715	18	Maintenance and repair services of electrical household appliances
998716	18	Maintenance and repair services of telecommunication equipments and apparatus
998717	18	Maintenance and repair services of commercial and industrial machinery.
998718	18	Maintenance and repair services of elevators and escalators
998719	18	Maintenance and repair services of other machinery and equipments
998721	18	Repair services of footwear and leather goods
998722	18	Repair services of watches, clocks and jewellery
998723	18	Repair services of garments and household textiles
998724	18	Repair services of furniture
998725	18	Repair services of bicycles
998726	18	Maintenance and repair services of musical instruments
998727	18	Repair services for photographic equipment and cameras
998729	18	Maintenance and repair services of other goods n.e.c.
998731	18	Installation services of fabricated metal products, except machinery and equipment.
998732	18	Installation services of industrial, manufacturing and service industry machinery and equipment.
998733	18	Installation services of office and accounting machinery and computers
998734	18	Installation services of radio, television and communications equipment and apparatus.
998735	18	Installation services of professional medical machinery and equipment, and precision and optical instruments.
998736	18	Installation services of electrical machinery and apparatus n.e.c.
998739	18	Installation services of other goods n.e.c.
9988	Nil	Services by way of slaughtering of animals.
9988	Nil	Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination.
9988	Nil	Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
9988	5	(a) Printing of newspapers; (b) Textiles yarns (other than of man-made fibres) and textile fabrics. This definition has been substituted by **Textile and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) w.e.f 22/07/2017.(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).The below mentioned explanation has been omitted w.e.f 22/08/2017. Explanation :Òman made fibresÓ means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example , cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
9988	18	Other Manufacturing services on physical inputs (goods) owned by others,
9988	5	Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals.
9988	5	Services by way of job work in relation to- a) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil (b) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (c) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (d) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
9988	12	(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 IGST @ 12 per cent
9988	5	(c) printing of all goods falling under Chapter 48 or 49, which attract GST @ 5 percent. or Nil
9988	12	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 IGST @ 12 per cent.
9988	5	Manufacturing services on physical inputs (goods) owned by others, other than a) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter of HSN; (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 of HSN. b) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals.
9988	5	Manufacture of handicraft goods. Explanation. – The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’.
9988	5	(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;
9988	5	(iii) Tailoring services.
998811	18	Meat processing services
998812	18	Fish processing services
998813	18	Fruit and vegetables processing services
998814	18	Vegetable and animal oil and fat manufacturing services
998815	18	Dairy product manufacturing services
998816	18	Other food product manufacturing services
998817	18	Prepared animal feeds manufacturing services
998818	18	Beverage manufacturing services
998819	18	Tobacco manufacturing services n.e.c.
998821	18	Textile manufacturing services
998822	18	Wearing apparel manufacturing services
998823	18	Leather and leather product manufacturing services
998831	18	Wood and wood product manufacturing services
998832	18	Paper and paper product manufacturing services
998841	18	Coke and refined petroleum product manufacturing services
998842	18	Chemical product manufacturing services
998843	18	Pharmaceutical product manufacturing services
998851	18	Rubber and plastic product manufacturing services
998852	18	Plastic product manufacturing services
998853	18	Other non-metallic mineral product manufacturing services
998860	18	Basic metal manufacturing services
998871	18	Structural metal product, tank, reservoir and steam generator manufacturing services
998872	18	Weapon and ammunition manufacturing services
998873	18	Other fabricated metal product manufacturing and metal treatment services
998874	18	Computer, electronic and optical product manufacturing services
998875	18	Electrical equipment manufacturing services
998876	18	General-purpose machinery manufacturing services n.e.c.
998877	18	Special-purpose machinery manufacturing services
998881	18	Motor vehicle and trailer manufacturing services
998882	18	Other transport equipment manufacturing services
998891	18	Furniture manufacturing services
998892	18	Jewellery manufacturing services
998893	18	Imitation jewellery manufacturing services
998894	18	Musical instrument manufacturing services
998895	18	Sports goods manufacturing services
998896	18	Game and toy manufacturing services
998897	18	Medical and dental instrument and supply manufacturing services
998898	18	Other manufacturing services n.e.c.
9989	12	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 IGST @ 12 per cent. or 5 per cent. or Nil- inserted w.e.f 13/10/2017), where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
9989	18	Other manufacturing services; publishing, printing and reproduction services; materials recovery services.
998911	18	Publishing, on a fee or contract basis
998912	18	Printing and reproduction services of recorded media, on a fee or contract basis
998920	18	Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998931	18	Iron and steel casting services
998932	18	Non-ferrous metal casting services
998933	18	Metal forging, pressing, stamping, roll forming and powder metallurgy services
998941	18	Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942	18	Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
999	Nil	Services by a person by way of-(a) conduct of any religious ceremony;(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entr(b) of this exemption shall apply to,-(i) renting of rooms where charges are 10,000 rupees or more per day;(ii) renting of premises, community halls, kalyana mandapam or open area, and the like where charges are 10,000 rupees or more per day;(iii) renting of shops or other spaces for business or commerce where charges are 10,000 rupees or more per month.
9991	Nil	Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948).
9991	Nil	Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
9991	Nil	Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
9991	Nil	Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by he mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
9991	Nil	Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013).
9991	Nil	Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government.
9991	Nil	Services of general insurance business provided under following schemes Ð (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajayanti Gram Swarozgar Yojana (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h)( Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme) substituted by [“Restructured Weather Based Crop Insurance Scheme (RWCIS)] on 22/08/2017, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) [National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);] substituted by [Pradhan Mantri Fasal Bima Yojana (PMFBY)] on 22/08/2017 (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha Bima Yojana; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999).
9991	Nil	Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of 50000 rupees( 2 lakh substitued from 25/01/2018); (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana.
9991	Nil	Services by way of reinsurance of the insurance schemes specified in exemption list
9991	Nil	Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government.
9991	Nil	Services by way of collection of contribution under the Atal Pension Yojana.
9991	Nil	Services by way of collection of contribution under any pension scheme of the State Governments.
9991	Nil	Services by the following persons in respective capacities Ð (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area.
9991	Nil	Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory.
9991	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be.
9991	Nil	Services provided by- (a) an arbitral tribunal to Ð (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.
9991	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way oftt (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.
9991	Nil	Services by a specified organisation in respect of a religious pilgrimage facilitated by the( Ministry of External Affairs omitted on 25/01/2018), the Government of India, under bilateral arrangement.
9991	Nil	Services by way of providing information under the Right to Information Act, 2005 (22 of 2005)
9991	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate.
9991	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.
9991	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products.
9991	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource.
9991	Nil	Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges.
9991	Nil	Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.
9991	Nil	Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
9991	Nil	Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
9991	Nil	Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
999111	18	Overall Government public services
999112	18	Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.
999113	18	Public administrative services related to the more efficient operation of business.
999119	18	Other administrative services of the government n.e.c.
999121	18	Public administrative services related to external affairs, diplomatic and consular services abroad.
999122	18	Services related to foreign economic aid
999123	18	Services related to foreign military aid
999124	18	Military defence services
999125	18	Civil defence services
999126	18	Police and fire protection services
999127	18	Public administrative services related to law courts
999128	18	Administrative services related to the detention or rehabilitation of criminals.
999129	18	Public administrative services related to other public order and safety affairs n.e.c.
999131	18	Administrative services related to sickness, maternity or temporary disablement benefit schemes.
999132	18	Administrative services related to government employee pension schemes; old-age disability or survivors’ benefit schemes, other than for government employees
999133	18	Administrative services related to unemployment compensation benefit schemes
999134	18	Administrative services related to family and child allowance programmes
9992	Nil	Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and FarmerÕs Welfare by way of cold chain knowledge dissemination.
9992	Nil	Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or housekeeping services performed in such educational institution; (iv) services relating to admission to, or conduct of examination by, such institution; upto higher secondary: Provided that nothing contained in entry (b) shall apply to an educational institution other than an institution providing services by way of pre-school education and( education up to higher secondary school -omitted on 25/01/2018) or equivalent.
9992	Nil	Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of, (v) supply of online educational journals or periodicals:
9992	Nil	Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: – (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management.
9992	Nil	Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body.
9992	Nil	Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation.
9992	Nil	Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.
9992	Nil	Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training.
9992	Nil	Services provided to the Central Government, State Government, Union territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration.
9992	Nil	Services provided by (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;
999210	Nil	Pre-primary education services
999220	Nil	Primary education services
999231	Nil	Secondary education services, general
999232	Nil	Secondary education services, technical and vocational.
999241	Nil	Higher education services, general
999242	Nil	Higher education services, technical
999243	Nil	Higher education services, vocational
999249	18	Other higher education services
999259	18	Specialised education services
999291	18	Cultural education services
999292	18	Sports and recreation education services
999293	18	Commercial training and coaching services
999294	18	Other education and training services n.e.c.
999295	18	services involving conduct of examination for admission to educational institutions
999299	18	Other Educational support services
9993	Nil	Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation.
9993	Nil	Services by way of-(a) health care services by a clinical establishment, an authorised medical practitioner or paramedics;(b) services provided by way of transportation of a patient in an ambulance, other than those specified i(a) above.
999311	Nil	Inpatient services
999312	Nil	Medical and dental services
999313	Nil	Childbirth and related services
999314	Nil	Nursing and Physiotherapeutic services
999315	Nil	Ambulance services
999316	Nil	Medical Laboratory and Diagnostic-imaging services
999317	Nil	Blood, sperm and organ bank services
999319	Nil	Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
999321	18	Residential health-care services other than by hospitals
999322	Nil	Residential care services for the elderly and persons with disabilities
999331	Nil	Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
999332	18	Other social services with accommodation for children
999333	Nil	Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
999334	18	Other social services with accommodation for adults
999341	Nil	Vocational rehabilitation services
999349	Nil	Other social services without accommodation for the elderly and disabled n.e.c.
999351	18	Child day-care services
999352	Nil	Guidance and counseling services n.e.c. related to children
999353	18	Welfare services without accommodation
999359	18	Other social services without accommodation n.e.c.
9994	Nil	Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.
9994	Nil	Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.
9994	12	(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.
999411	18	Sewerage and sewage treatment services
999412	18	Septic tank emptying and cleaning services
999421	18	Collection services of hazardous waste
999422	18	Collection services of non-hazardous recyclable materials
999423	18	General waste collection services, residential
999424	18	General waste collection services, other n.e.c.
999431	18	Waste preparation, consolidation and storage services
999432	18	Hazardous waste treatment and disposal services
999433	18	Non-hazardous waste treatment and disposal services
999441	18	Site remediation and clean-up services
999442	18	Containment, control and monitoring services and other site remediation services
999443	18	Building remediation services
999449	18	Other remediation services n.e.c.
999451	18	Sweeping and snow removal services
999459	18	Other sanitation services n.e.c.
999490	18	Other environmental protection services n.e.c.
9995	Nil	Service by an unincorporated body or a nonprofit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution Ð (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of 5000 rupees (7500 substituted from 25/01/2017)per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.
9995	Nil	Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,- (i) activities relating to the welfare of industrial or agricultural labour or farmers; or (ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment, to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.
999511	18	Services furnished by business and employers organizations
999512	18	Services furnished by professional organizations
999520	18	Services furnished by trade unions
999591	18	Religious services
999592	18	Services furnished by political organizations
999593	18	Services furnished by human rights organizations
999594	18	Cultural and recreational associations
999595	18	Services furnished by environmental advocacy groups
999596	18	Services provided by youth associations
999597	18	Other civic and social organizations
999598	18	Homeowners associations
999599	18	Services provided by other membership organizations n.e.c.
9996	Nil	Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body.
9996	Nil	Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than 1,50,000 rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.
9996	Nil	Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
9996	Nil	Services by way of training or coaching in recreational activities relating to: (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act.
9996	Nil	Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.
9996	18	Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama,(or planetarium- inserted w.e.f 22/08/2017)
9996	18	Services by way of admission to exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
9996	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-karting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like
9996	18	Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-karting and ballet.
9996	28	Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like.
9996	Nil	Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
9996	28	Services provided by a race club by way of totalisator or a license to bookmaker in such club
999611	18	Sound recording services
999612	18	Motion picture, videotape, television and radio programme production services
999613	18	Audiovisual post-production services
999614	18	Motion picture, videotape and television programme distribution services
999615	18	Motion picture projection services
999621	18	Performing arts event promotion and organization services
999622	18	Performing arts event production and presentation services
999623	18	Performing arts facility operation services
999629	18	Other performing arts and live entertainment services n.e.c.
999631	18	Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
999632	18	Services of authors, composers, sculptors and other artists, except performing artists
999633	18	Original works of authors, composers and other artists except performing artists, painters and sculptors
999641	18	Museum and preservation services of historical sites and buildings
999642	18	Botanical, zoological and nature reserve services
999651	18	Sports and recreational sports event promotion and organization services
999652	18	Sports and recreational sports facility operation services
999659	18	Other sports and recreational sports services n.e.c.
999661	18	Services of athletes
999662	18	Support services related to sports and recreation
999691	18	Amusement park and similar attraction services
999692	28	Gambling and betting services including similar online services
999693	18	Coin-operated amusement machine services
999694	18	Lottery services
999699	18	Other recreation and amusement services n.e.c.
9997	Nil	Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract.
999711	18	Coin-operated laundry services
999712	18	Dry-cleaning services (including fur product cleaning services)
999713	18	Other textile cleaning services
999714	18	Pressing services
999715	18	Dyeing and colouring services
999719	18	Other washing, cleaning and dyeing services n.e.c
999721	18	Hairdressing and barbers services
999722	18	Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services
999723	18	Physical well-being services including health club & fitness centre
999729	18	Other beauty treatment services n.e.c.
999731	18	Cemeteries and cremation services
999732	18	Undertaking services
999791	18	Services involving commercial use or exploitation of any event
999792	18	Agreeing to do an act
999793	18	Agreeing to refrain from doing an act
999794	18	Agreeing to tolerate an act
999795	18	Conduct of religious ceremonies/rituals by persons
999799	18	Other services n.e.c.
999800	18	Domestic services both part time & full time
9999	Nil	Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.
999795	18	Conduct of religious ceremonies/rituals by persons
999799	18	Other services n.e.c.
999900	18	Services provided by extraterritorial organizations and bodies
9999	Nil	Services by a foreign diplomatic mission/ extra-territorial organizations and bodies located in India.
99	NIL	Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
99	NIL	Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.
99	NIL	Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use

Hope you get an idea.