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/
GST Tip – 283
As per Notification No. 11/2017-Central Tax (Rate) services falling under HSN/SAC 9988 are related to job work in specific cases and they are Manufacturing services on physical inputs (goods) owned by others. It clearly means that the job worker is not supposed to add any material on his side if he adds then it will be a supply. These services attract central tax rate of 2.5% and other services at 9%. Details are given in https://indiagstdotin.wordpress.com/2017/07/27/services-by-way-of-job-work-falling-under-hsn-sac-9988/
GST Tip – 282
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).
GST Tip – 279
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.
GST Tip – 278
As per Notification No. 11/2017-Central Tax (Rate), Health services falling under HSN/SAC 9993 i.e for Human health and social care services, Central tax is levied at 9%. It covers the following services Inpatient services, Medical and dental services, Childbirth and related services, Nursing and Physiotherapeutic services, Ambulance services, Medical Laboratory and Diagnostic-imaging services & Blood, sperm and organ bank services.
GST Tip – 277
As per Notification No. 11/2017-Central Tax (Rate), Sewage and waste collection, treatment and disposal and other environmental protection services falling under HSN / SAC 9994 is levied at a rate of 9% for central tax.
GST Tip – 276
As per Notification No. 11/2017-Central Tax (Rate), for services related to Services furnished by business, employers and professional organizations Services, Services furnished by trade unions & Services furnished by other membership organizations falling under HSN/SAC 9995 the Central Tax Rate is 9%
GST Tip – 275
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
GST Tip – 273
As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN / SAC Code 9965 i.e for Goods transport services, the applicable tax rate will be 2.5% only if the supplier of services provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service.
GST Tip – 271
As per Notification No. 11/2017-Central Tax (Rate), for Passenger transport services) as per clause 8, the CGST rate is 2.5% except for services falling in sub clause (vii), Provided that credit of input tax charged in respect of goods used in supplying the service is not utilized for paying central tax or integrated tax on the supply of the service.
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