Final GST Service Rates in India 2017

The final GST rates decided in GST council meeting is shown below. The information is collected solely from government website after hours of documentation work.

Final GST Service Rates
0% GST

     Reserve Bank services; services by government or local authority (except post, insurance, aircraft related services, toll charges, electricity); Renting house for residence; Services provided by educational institution to its students, faculty and staff; services related to slaughtering of animals

5% GST

     Passenger transport by rail [with ITC]; Goods transport by rail [with ITC]; Services of goods transport agency (GTA) (other than household and personal) [No ITC]; Motorcab on rent (if fuel cost is not borne by recipient) [No ITC]; passengers transport by air in economy class [with ITC of input service]; Tour operator serive [No ITC]; Selling advertisement space in print media [with full ITC]

12% GST

     passengers transport by air in other than economy class [with ITC of input service]; Renting of guest house, hotels, inn, for lodging purpose (for room tariff between 1000Rs and 2500 Rs per day per room) [with full ITC]; Non-Ac restaurant [with full ITC]; Construction of civil structure [With full ITC but no refund]

18% GST

     Motorcab on rent (if fuel cost is borne by recipient) [No ITC]; Restaurants with liquir license [with Full ITC]; Restaurants with outdoor catering [with Full ITC]; Renting of guest house, hotels, inn, for lodging purpose (for room tariff between 2500Rs and 5000Rs per day per room) [with full ITC]; Composite supply of work contract [with full ITC]; All other services which are not specified elsewgere [with full ITC]

28% GST

     Gambling [with full ITC]; 5 star AC restaurants [with full ITC]; Services for access to amusement facility [With full ITC]; Renting of guest house, hotels, inn, for lodging purpose (for room tariff above 5000Rs per night per room) [with full ITC]

Final GST Tax Rates for Goods

Introduction to GST in 2 Minutes

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