GST services classification · rate quoted from the notification

Section 6 — Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services

Section 6 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).

Serial 4, Notification No. 11/2017-Central Tax (Rate), 28 June 2017: Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services

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:52-55

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.

This classification has no row in Notification No. 12/2017-Central Tax (Rate), 28 June 2017.

Headings under Section 6

• Heading 9961 — Services in wholesale trade — 9 per cent.
• Heading 9962 — Services in retail trade — 9 per cent.
• Heading 9963 — Accommodation, food and beverage services — 6 per cent., 9 per cent.
• Heading 9964 — Passenger transport services — 2.5 per cent., 6 per cent., 9 per cent.
• Heading 9965 — Goods transport services — 2.5 per cent., 6 per cent., 9 per cent.
• Heading 9966 — Rental services of transport vehicles — 2.5 per cent., 9 per cent.
• Heading 9967 — Supporting services in transport — 2.5 per cent., 9 per cent.
• Heading 9968 — Postal and courier services — 9 per cent.
• Heading 9969 — Electricity, gas, water and other distribution services — 9 per cent.

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.

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