As per Notification No. 11/2017-Central Tax (Rate), Central Tax is to be levied at Nil rate for Support services to agriculture, hunting, forestry, fishing, mining and utilities which are falling under HSN / SAC 9986. For details of services falling under 9986 refer to https://indiagstdotin.wordpress.com/2017/07/28/support-services-to-agriculture-hunting-forestry-fishing-mining-and-utilities/
As per Notification No. 11/2017-Central Tax (Rate) – Maintenance, repair and installation (except construction) services falling under SAC 9987, the Central Tax is levied at 9%. The services which are covered are Maintenance and repair services of fabricated metal products, machinery and equipment, Repair services of other goods and Installation services (other than construction).
The list of services falling under HSN / SAC – 9989 are
|Heading no. 9989||SAC / HSN Number||Other manufacturing services; publishing, printing and reproduction services; materials recovery services|
|Group 99891||Publishing, printing and reproduction services|
|998911||Publishing, on a fee or contract basis|
|998912||Printing and reproduction services of recorded media, on a fee or contract basis|
|Group 99892||Moulding, pressing, stamping, extruding and similar plastic manufacturing services|
|998920||Moulding, pressing, stamping, extruding and similar plastic manufacturing services|
|Group 99893||Casting, forging, stamping and similar metal manufacturing services|
|998931||Iron and steel casting services|
|998932||Non-ferrous metal casting services|
|998933||Metal forging, pressing, stamping, roll forming and powder metallurgy services|
|Group 99894||Materials recovery (recycling) services, on a fee or contract basis|
|998941||Metal waste and scrap recovery (recycling) services, on a fee or contract basis|
|998942||Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis|
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN / SAC 9991 the Central Tax rate of 9% is levied on services related to Public administration and o provided to the community as a whole; compulsory social security services.
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN /SAC 9992 i.e Educational Services Central taxes will be levied at the rate of 9%. The following services are covered Pre-primary education services, Primary education services, Secondary Education Services, Higher education services & Other education & training services and educational support services.
As per Notification No. 11/2017-Central Tax (Rate), services like Recreational, cultural and sporting services are taxed at rate of 9% for the central tax for admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or movie tickets less than Rs 100 and rest of the recreational & sporting services are taxed at 14%. These services are falling under HSN / SAC 9996
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN /SAC Code 9972, the rate for central taxes is 9%. The services covered are Real estate services involving owned or leased property & Real estate services on a fee/commission basis or contract basis.
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN / SAC Code 9965 i.e for Goods transport services, the applicable CGST rate is cases for transportation of goods by Rail, Vessel and by GTA it is 2.5% and for Transport of goods in containers by rail by any person other than Indian Railways it is 6% and in all other cases it is 9%.
As per the Final Returns Formats, supplies to B2C have to be shown in Table 7 of GSTR – 1, grouped by Tax Rates only for Intrastate and Interstate supplies. In the case of interstate supplies, it has to be grouped by State Code and then by Tax Rates. HSN Code /SAC Code along with Tax paid on provisional assessment from the old formats given in Table 7.
As per Final GST Returns, in Table 6 of GSTR – 1, data for exports / deemed exports and supplies to SEZ should be shown in this table. The columns related to CGST & SGST rates and amount, tax paid on the provisional basis, HSN Code and identification of line as the supply of goods or services have been dropped. Grouping of the data is to be done on the basis of exports / deemed exports or SEZ supplies in the new returns unlike the previous formats of exports with payment of GST and without payment of GST.