|
Sl.No. |
Description of taxable service |
Percentage |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
1 |
Services in relation to financial leasing including hire purchase |
10 |
Nil. |
|
2 |
Transport of goods by rail (other than service specified at Sl. No. 2A below) |
30 |
CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. |
|
2A |
Transport of goods in containers by rail by any person other than Indian Railways |
40 |
CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. |
|
(Above Sl. No. 2 has been substituted & 2A inserted vide NTF. NO. 08/2016-ST, DT. 01/03/2016) |
|
[OLD- 2 |
Transport of goods by rail |
30 |
CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. [OLD- Nil ] ] |
|
3 |
Transport of passengers, with or without accompanied belongings by rail |
30 |
CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
[OLD-Same as above [OLD- Nil ] ]
|
|
(Column (4) at Sl. No. 3 has been substituted vide NTF. NO. 08/2016-ST, DT. 01/03/2016)
(Column (4) at Sl. No. 2 & 3 has been substituted vide NTF. NO. 08/2015-ST, DT. 01/03/2015 )
|
|
4 |
Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises ( including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises |
70 |
(i) CENVAT credit on any goods classifiable under Chapters 1 to 22 of the Central Excise Tariff Act, 1985 (5 of 1986) used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. |
|
5 |
Transport of passengers by air, with or without accompanied belongings in |
|
CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. |
|
(i) economy class |
40 |
|
(ii) other than economy class |
60 |
|
5A |
Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport. |
10 |
CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken by the service provider under the provisions of the CENVAT Credit Rules, 2004. |
|
(Above Sl. No. 5A has been inserted vide NTF. NO. 38/2016-ST, DT. 30/08/2016)
(Above Sl. No. 5 has been substituted vide NTF. NO. 08/2015-ST, DT. 01/03/2015 )
|
|
[OLD- 5 |
Transport of passengers by air, with or without accompanied belongings |
40 |
CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. ] |
|
6 |
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes. |
60 |
Same as above. |
|
7 |
Services of goods transport agency in relation to transportation of goods other than used household goods.
[OLD- Services of goods transport agency in relation to transportation of goods. ]
|
30 [OLD-25] |
CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken by the service provider under the provisions of the CENVAT Credit Rules, 2004. |
|
7A |
Services of goods transport agency in relation to transportation of used household goods. |
40 |
CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken by the service provider under the provisions of the CENVAT Credit Rules, 2004. |
|
8 |
Services provided by a foreman of chit fund in relation to chit |
70 |
CENVAT credit on inputs, capital goods and input services, used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004. |
|
(Column (2) at Sl. No. 7 substituted & Sl. No. 7A & 8 inserted vide NTF. NO. 08/2016-ST, DT. 01/03/2016)
(Column (3) at Sl. No. 7 has been substituted vide NTF. NO. 08/2015-ST, DT. 01/03/2015 )
|
|
[Omitted- 8 |
Services provided in relation to chit |
70 |
CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
[OLD - Same as above.] ]
|
|
(Above Sl. No. 8 has been omitted vide NTF. NO. 08/2015-ST, DT. 01/03/2015 ) |
|
9 |
Renting of motorcab (WEF 01.10.2014) [OLD - any motor vehicle designed to carry passengers ] |
40 |
(i) CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004;
(ii) CENVAT credit on input service of renting of motorcab has been taken under the provisions of the CENVAT Credit Rules, 2004, in the following manner:
(a) Full CENVAT credit of such input service received from a person who is paying service tax on forty percent of the value; or
(b) Up to forty percent CENVAT credit of such input service received from a person who is paying service tax on full value;
(iii) CENVAT credit on input services other than those specified in (ii) above, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
[OLD - Same as above. ]
|
|
9A |
Transport of passengers, with or without accompanied belongings, by-
a. a contract carriage other than motorcab.
b. a radio taxi.
(c) a stage carriage
[OLD- Transport of passengers, with or without accompanied belongings, by a contract carriage other than motorcab.]
|
40 |
CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004. |
|
(In column (2) at Sl. No. 9A, item c inserted vide NTF. NO. 08/2016-ST, DT. 01/03/2016) |
|
10 |
Transport of goods in a vessel |
30 [OLD- 40 (WEF 01.10.2014)]
[OLD- 50 ]
|
CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
[OLD- Same as above. ]
|
|
(Column (4) at Sl. No. 10 has been substitued vide NTF. NO. 08/2016-ST, DT. 01/03/2016)
(Column (3) at Sl. No. 10 has been substituted vide NTF. NO. 08/2015-ST, DT. 01/03/2015 )
|
|
11 |
Services by a tour operator |
60 |
(i) CENVAT credit on inputs and capital goods used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
(ii) The bill issued for this purpose 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. |
|
(Above Sl. No. 11 has been substituted vide NTF. NO. 04/2017-ST, DT. 12/01/2017 wef 22/01/2017) |
|
[OLD- 11 |
Services by a tour operator in relation to,-
(i) a tour, only for the purpose of arranging or booking accommodation for any person |
10 |
(i) CENVAT credit on inputs, capital goods and input services other than input services of a tour operator, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
(ii) The invoice, bill or challan issued indicates that it is towards the charges for such accommodation.
(iii) This exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, includes only the service charges for arranging or booking accommodation for any person but does not include the cost of such accommodation. |
|
(ii) tours other than (i) above |
30 |
(i) CENVAT credit on inputs, capital goods and input services other than input services of a tour operator, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
(ii) The bill issued for this purpose indicates that it is inclusive of charges for such a tour and the amount charged in the bill is the gross amount charged for such a tour.] |
|
(Sl. No. 11 has been substitued vide NTF. NO. 08/2016-ST, DT. 01/03/2016) |
|
[OLD- 11 |
Services by a tour operator in relation to,-
(i) a package tour |
25 |
(i) CENVAT credit on inputs, capital goods and input services other than the input service of a tour operator [OLD - input services ], used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
(ii) The bill issued for this purpose indicates that it is inclusive of charges for such a tour.
|
|
(ii) a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour |
10 |
(i) CENVAT credit on inputs, capital goods and input services other than the input service of a tour operator [OLD - input services ], used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
(ii) The invoice, bill or challan issued indicates that it is towards the charges for such accommodation.
(iii) This exemption shall not apply in such cases where the invoice, bill or challan issued by the tour operator, in relation to a tour, only includes the service charges for arranging or booking accommodation for any person and does not include the cost of such accommodation.
|
|
(iii) any services other than specified at (i) and (ii) above. |
40 |
(i) CENVAT credit on inputs, capital goods and input services other than the input service of a tour operator [OLD - input services ], used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.
(ii)The bill issued indicates that the amount charged in the bill is the gross amount charged for such a tour.] |
|
(In table column 4 at Sl No. 7, 8, 9 - substituted, in 9 in column (2) words "motorcab" -substituted wef 01.10.2014, Sl. No. 9A inserted & column (2)-substituted, column (3) at Sl No. 10 -substituted wef 01.10.2014, in Sl. No. 11, in column (4) words "input services other than the input service of a tour operator" substiuted wef 01.10.2014 vide NTF. NO. 08/2014-ST, DT. 11/07/2014)
|
|
12. |
Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority |
30 |
(i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004. (ii) The value of land is included in the amount charged from the service receiver. |
|
[OLD- 12. |
Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly, except where entire consideration is received after issuance of completion certificate by the competent authority,-
(a) for a residential unit satisfying both the following conditions, namely:–
(i) the carpet area of the unit is less than 2000 square feet; and
(ii) the amount charged for the unit is less than rupees one crore;
(b) for other than the (a) above. |
25
30 |
(i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004;
(ii) The value of land is included in the amount charged from the service receiver.] |
|
(Sl. No. 12 has been substitued vide NTF. NO. 08/2016-ST, DT. 01/03/2016)
(Above Sl. NO. 12 has been substituted vide NTF. NO. 09/2013-ST, DT. 08/05/2013 )
|
|
[OLD- 12. |
Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority,-
(i) for residential unit having carpet area upto 2000 square feet or where the amount charged is less than rupees one crore;
(ii) for other than the (i) above. |
25
30
|
(i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004;
(ii) The value of land is included in the amount charged from the service receiver.]
|
|
(Above Sl. NO. 12 has been substituted vide NTF. NO. 02/2013-ST, DT. 01/03/2013 wef 01/03/2013) |
|
[OLD- 12. |
Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority |
25 |
(i) CENVAT credit on inputs used for providing the taxable service has not been taken under the provisions of the CENVAT Credit Rules, 2004.
(ii)The value of land is included in the amount charged from the service receiver. ] |