List of all Services at 18% GST Rate, Services under 18% 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 18% GST Rate List. GST Rate Chart for all Services covered under GST 18% Rate list. The Council has broadly approved the GST rates for services at 18% 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
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- List of all Services Taxable in GST
- List of all Services Exempted in GST
- GST Rate in India
List of all Services at 18% GST Rate
Updated till 01-01-2022
| HSN Code | Services | GST Rate |
|---|---|---|
| Heading 9954 (Construction services) | (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) | 18 |
| Heading 9954 (Construction services) | (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi) above. Explanation. – For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. | 18 |
| Heading 9961 | Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses. | 18 |
| Heading 9962 | Services in retail trade. Explanation- This service does not include sale or purchase of goods. | 18 |
| Heading 9963 (Accommodation, food and beverage services) | (vi) Accommodation, food and beverage services other than (i) to (v) above | 18 |
| Heading 9964 (Passenger transport services) | (vii) Passenger transport services other than (i), (ii) (iii), (iv), (iva), (v) and (vi) above. | 18 |
| Heading 9965 (Goods transport services) | (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above | 18 |
| Heading 9966 (Rental services of transport vehicles with operators) | (iii) Rental services of transport vehicles with operators, other than (i) and (ii) above. | 18 |
| Heading 9967 (Supporting services in transport) | (ii) Supporting services in transport other than (i) above. | 18 |
| Heading 9968 | Postal and courier services. | 18 |
| Heading 9969 | Electricity, gas, water and other distribution services. | 18 |
| Heading 9971 (Financial and related services) | (vii) Financial and related services other than (i), (ii), (iii), (v) and (vi) above. | 18 |
| Heading 9972 | (iii) Real estate services other than (i) and (ii) above. | 18 |
| Heading 9973 (Leasing or rental services without operator) | (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. | 18 |
| Heading 9973 (Leasing or rental services without operator) | (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. | 18 |
| Heading 9981 | Research and development services. | 18 |
| Heading 9982 | Legal and accounting services. | 18 |
| Heading 9983 (Other professional, technical and business services) | (ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below. | 18 |
| (ii) Telecommunications, broadcasting and information supply services other than (i) above. | 18 | |
| Heading 9985 (Support services) | (iii) Support services other than (i) and (ii) above. | 18 |
| Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) | (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. | 18 |
| Heading 9987 | (ii) Maintenance, repair and installation (except construction) services, other than (i) (ia) and (ib) above and serial number 38 below. | 18 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (ic) Services by way of job work in relation to bus body building; | 18 |
| Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) | (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) above. | 18 |
| Heading 9989 | (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services. | 18 |
| Heading 9991 | Public administration and other services provided to the community as a whole; compulsory social security services. | 18 |
| Heading 9992 | Education services. | 18 |
| Heading 9993 | Human health and social care services. | 18 |
| Heading 9994 | (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. | 18 |
| Heading 9995 | Services of membership organisations. | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | “(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, – other than any place covered by (iiia) below | 18 |
| Heading 9996 (Recreational, cultural and sporting services) | (vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. | 18 |
| Heading 9997 | Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). | 18 |
| Heading 9998 | Domestic services. | 18 |
| Heading 9999 | Services provided by extraterritorial organisations and bodies. | 18 |
| Chapter 99 | Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019. Explanation. – This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification. | 18 |
| 9954 or 9983 or 9987 | Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, – (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 201A of Schedule II of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. | 18 |
Note: GST Rate = CGST Rate + SGST Rate.
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