List of all Services at 5% GST Rate, Services under 5% GST Rate List – Updated till 01-01-2022 (1 January 2022). GST Council release GST Rates E-Book for all Services. Check latest updated service wise GST Rates covered in 5% GST Rate List. GST Rate Chart for all Services covered under GST 5% Rate list. Download Full GST Rate list for Services in India. The Council has broadly approved the GST rates for services at 5% GST Rate List…
The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law. Stay updated with for More GST Updates
List of all Services at 5% GST Rate
Note: GST Rate = CGST Rate + SGST Rate.
| Headding | List of Services | GST Rate |
|---|---|---|
| Heading 9954 (Construction services) | (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory or a local authority. | 5 |
| Heading 9954 (Construction services) | (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 or a local authority | 5 |
| Heading 9954 (Construction services) | (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (ii) Supply of „restaurant service‟ other than at „specified premises‟ | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (iv) Supply of „outdoor catering‟, at premises other than „specified premises‟ provided by any person other than- (a) suppliers providing „hotel accommodation‟ at „specified premises‟, or (b) suppliers located in „specified premises‟. | 5 |
| Heading 9963 (Accommodation, food and beverage services) | (v) Composite supply of „outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than „specified premises‟ provided by any person other than- (a) suppliers providing „hotel accommodation‟ at „specified premises‟, or (b) suppliers located in „specified premises‟. | 5 |
| Heading 9964 (Passenger transport services) | (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. | 5 |
| Heading 9964 (Passenger transport services) | (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (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). | 5 |
| Heading 9964 (Passenger transport services) | (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. | 5 |
| Heading 9964 (Passenger transport services) | (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. | 5 |
| Heading 9964 (Passenger transport services) | (iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | 5 |
| Heading 9964 (Passenger transport services) | (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 5 |
| Heading 9965 (Goods transport services) | (i) Transport of goods by rail (other than services specified at item no. (iv)). | 5 |
| Heading 9965 (Goods transport services) | (ii) Transport of goods in a vessel. | 5 |
| Heading 9965 (Goods transport services) | (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. | 5 |
| Heading 9965 (Goods transport services) | (v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline | 5 |
| Heading 9966 (Rental services of transport vehicles) | (i)Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 5 |
| Heading 9966 (Rental services of transport vehicles with operators) | (ii) Time charter of vessels for transport of goods. | 5 |
| Heading 9967 (Supporting services in transport) | (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. | 5 |
| Heading 9983 (Other professional, technical and business services) | (i) Selling of space for advertisement in print media. | 5 |
| Heading 9984 (Telecommunications, broadcasting and information supply services) | (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 hand held device. | 5 |
| Heading 9985 (Support services) | (i) Supply of tour operators services. Explanation.- “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. | 5 |
| Heading 9985 (Support services) | (ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 5 |
| Heading 9987 | (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. | 5 |
| Heading 9987 | (ia)Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. | 5 |
| Heading 9987 | (ib)Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 5 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (i) 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 (51of 1975)except services by way of dyeing or printing of the said textile and textile products; (c) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Printing of books (including Braille books), journals and periodicals; (da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). (ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively; (f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (i) 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. | 5 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ii) 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 (c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil. | 5 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (iii) Tailoring services. | 5 |
GST Rates 2022 by item wise at One Place in PDF
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