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GST Rates for Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services.


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Sl No.

Chapter, Section         or Heading

Description of Service

Rate %

Condition

(1)

(2)

(3)

(4)

(5)

4

Section 6

Distributive Trade Services; Accommodation,  Food  and     Beverage Service;  Transport    Services; Gas and Electricity Distribution Services.    

 

 

5

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.

9%

-

6

Heading  9962

Services in retail trade.
Explanation-  This  service  does  not  include sale or purchase of goods

9%

-

7

Heading  9963 (Accommodation, food and beverage services)

(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being  food  or  any  other  article  for  human consumption  or  drink,  where  such  supply or service is for cash, deferred payment or other valuable    consideration,    provided    by    a restaurant,    eating    joint    including    mess, canteen,  neither  having  the  facility  of  air- conditioning or central air-heating in any part of  the  establishment,  at  any  time  during  the year   nor   having   licence   or   permit   or   by whatever   name   called   to   serve   alcoholic liquor for human consumption.

6%

-

(ii)  Accommodation  in  hotels,  inns,   guest houses, clubs, campsites or other commercial places   meant   for   residential   or   lodging purposes  having  declared  tariff  of  a  unit  of accommodation  of  one  thousand  rupees  and above   but   less   than   two      thousand   five hundred rupees per unit per day or equivalent. Explanation.-    “declared    tariff”    includes charges for all amenities provided in the unit of  accommodation  (given  on  rent  for  stay) like furniture, air conditioner, refrigerators or any  other  amenities,  but  without  excluding any discount offered on the published charges for such unit.

6%

-

(iii)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever, of goods,  being  food  or  any  other  article  for human consumption or any drink, where such supply   or   service   is   for   cash,   deferred payment   or   other   valuable   consideration, provided    by    a    restaurant,    eating    joint including  mess,  canteen,  having  licence  or Permit  or  by  whatever  name  called  to  serve alcoholic liquor for human consumption.

9%

-

(iv)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever, of goods,  being  food  or  any  other  article  for human consumption or any drink, where such supply   or   service   is   for   cash,   deferred payment   or   other   valuable   consideration, provided     by    a    restaurant,    eating    joint including mess, canteen, having the facility of air-conditioning or  central  air-heating in  any part of the establishment, at any time during the year.

9%

-

(v)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever in outdoor  catering  wherein  goods,  being  food or  any  other  article  for  human  consumption or any drink (whether or not alcoholic liquor for  human  consumption),  as  a  part  of  such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.

9%

-

(vi)  Accommodation  in  hotels,  inns,  guest houses, clubs, campsites or other commercial places   meant   for   residential   or   lodging purposes  having  declared  tariff  of  a  unit  of accommodation of two thousand five hundred rupees    and   above   but   less   than   seven thousand five hundred rupees per unit per day or equivalent.
Explanation.-    “declared    tariff”    includes charges for all amenities provided in the unit of  accommodation  (given  on  rent  for  stay) like furniture, air conditioner, refrigerators or any  other  amenities,  but  without  excluding any discount offered on the published charges for such unit.

9%

-

(vii)  Supply,  by  way  of  or  as  part  of  any service or in any other manner whatsoever, of goods,  including  but  not  limited  to  food  or any  other  article  for  human  consumption  or any drink (whether or not alcoholic liquor for human  consumption),  where  such  supply  or service is for cash, deferred payment or other valuable     consideration,     in     a     premises (including   hotel,   convention   center,   club, pandal, shamiana or any other place, specially arranged  for  organising  a  function)  together with renting of such premises. 

9%

-

(viii) Accommodation in hotels including five star    hotels,    inns,    guest    houses,    clubs, campsites  or  other  commercial  places  meant for  residential  or  lodging  purposes  having declared tariff of a unit of accommodation of seven thousand  and five hundred rupees  and above per unit per day or equivalent.
Explanation.-“declared     tariff    ”    includes charges for all amenities provided in the unit of  accommodation  (given  on  rent  for  stay) like furniture, air conditioner, refrigerators or any  other  amenities,  but  without  excluding any discount offered on the published charges for such unit.

14%

-

(ix)   Accommodation,   food   and   beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.

9%

-