GST services classification · rate quoted from the notification
Chapter 99 — All Services
Chapter 99 is a grouping in the notification’s scheme of classification of services. It carries no rate of its own; the headings under it do.
Last reviewed 2026-10-12 · Get the classification checked for your supply
Rate notified — Notification No. 11/2017-Central Tax (Rate), 28 June 2017
the rate of central tax on the intra-State supply of services, under sub-section (1) of section 9 read with sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (G.S.R. 690(E) dated 28th June 2017, as recorded in our source manifest — the notification text prints the gazette number blank).
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 1 | Chapter 99 | — | — | notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:29–29 |
Serial 1, Notification No. 11/2017-Central Tax (Rate), 28 June 2017: All ServicesNotification No. 11/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/11-2017-central-tax-rate/notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:29-29
Exemption notified — Notification No. 12/2017-Central Tax (Rate), 28 June 2017
Services under this classification that the exemption notification relieves of the tax, as the notification’s own rows print them. Where a row shows a rate other than Nil, that is the concessional rate the notification fixes for it.
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 1 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:31–35 |
| 2 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:36–39 |
| 3 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:40–52 |
| 4 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:53–59 |
| 5 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:60–64 |
| 6 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:65–82 |
| 7 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:83–108 |
| 8 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:109–127 |
| 9 | Chapter 99 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:128–155 |
Serial 1, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:31-35
Serial 2, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of transfer of a going concern, as a whole or an independent part thereof.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:36-39
Serial 3, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:40-52
Serial 4, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by Central Government, State Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:53-59
Serial 5, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:60-64
Serial 6, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by the Central Government, State Government, Union territory or local authority excluding the following services— (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:65-82
Serial 7, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:83-108
Serial 8, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:109-127
Serial 9, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:128-155
Headings under Chapter 99
- Section 5 — Construction Services
- Section 6 — Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services
- Section 7 — Financial and related services; real estate services; and rental and leasing services
- Section 8 — Business and Production Services
- Section 9 — Community, Social and Personal Services and other miscellaneous services
Question
Which services does Chapter 99 cover?
Chapter 99 is a grouping in the scheme of classification of services that Notification No. 11/2017-Central Tax (Rate), 28 June 2017 works from — it carries no rate of its own. Its headings under that notification are Section 5 — Construction Services; Section 6 — Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services; Section 7 — Financial and related services; real estate services; and rental and leasing services; Section 8 — Business and Production Services; Section 9 — Community, Social and Personal Services and other miscellaneous services. The rate for a particular service sits against the heading it falls under. Column (2) of the notification’s table is “only indicative” of the classification, so treat the heading as the notification’s grouping and not as an authority on the service’s code.
What this page rests on
- Levy — s.9(1), Central Goods and Services Tax Act, 2017: tax is levied on all intra-State supplies of goods or services at such rates, not exceeding twenty per cent., as may be notified by the Government. Quoted from our held text at
cgst/cgst-act-2017.txt:418, which is what the notification above exercises. - Exemption — s.11(1), CGST Act, 2017: on the Council’s recommendation the Government may exempt, by notification, services of any specified description. Held text at
cgst/cgst-act-2017.txt:451. - Classification — “Chapter”, “Section” and “Heading” carry the meanings they have in the annexed scheme of classification of services the rate notification refers to. Notification No. 12/2017-Central Tax (Rate), explanation 3(ii): "Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative." Each rate is the one notified on 28 June 2017 in the notification named on that row, not a statement of the rate in force today.
- Each row on this page is quoted from a held copy of the notification and keeps its line range. Nothing here is a substitute for the notification in force on the date of your supply.
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