GST services classification · rate quoted from the notification

Heading 9981 — Research and development services

The services Notification No. 11/2017-Central Tax (Rate), 28 June 2017 lists against this classification, and the rate it fixes for each. The rows below are the notification’s own table rows, with the serial and the line each rate stands on.

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).

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.

Serial 44, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee.

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:550-560

Question

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.

Part of Section 8 — Business and Production Services. All classifications · GST classification advice · Customs HSN classification