GST services classification · rate quoted from the notification
Heading 9983 — Other professional, technical and business 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.
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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 |
|---|---|---|---|---|
| 21 | Heading 9983 (Other professional, technical and business services) |
| — | notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:602–613 |
Serial 21, Notification No. 11/2017-Central Tax (Rate), 28 June 2017: (i) Selling of space for advertisement in print media. (ii) Other professional, technical and business services other than (i) above.Notification 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:602-613
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 |
|---|---|---|---|---|
| 46 | Heading 9983 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:596–598 |
| 47 | Heading 9983 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:599–612 |
| 48 | Heading 9983 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:613–630 |
| 70 | Heading 9983 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:882–893 |
Serial 46, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by a veterinary clinic in relation to health care of animals or birds.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:596-598
Serial 47, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.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:599-612
Serial 48, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: or any other Heading of Chapter 99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio- incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.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:613-630
Serial 70, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: or Heading 9985 or Heading 9992 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.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:882-893
Question
What rate of GST does the notification fix for Heading 9983 — Other professional, technical and business services?
Notification No. 11/2017-Central Tax (Rate), 28 June 2017 fixes central tax on the intra-State supply of these services at 2.5 per cent. and 9 per cent. against serial 21 of its table — 2 rate entries across 1 row. That is the rate as notified on 28 June 2017; service rates have been amended since, so check the notification in force before you rely on it. 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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