Description of Taxable Service :
| Description of Taxable Service | Taxable
% |
Conditions | Abated
% |
| 1 | 2 | 3 | 4 |
| Service of GTA in relation to transportation of Goods | 25% | CENVAT credit on inputs ,capital Goods and Input services used for providing the taxable services has not been taken by the service provider under the provisions of CENVAT Credit Rules, 2014 ) | 75% |
| Transport of Goods by Rail | 30% | Nil | 70% |
| Transport of passengers ,with or without accompanied belongings by Rail in either first class or air-conditioned coach | 30% | NIL | 70% |
| Transportation of passengers by air, with or without accompanied belongings | 40% | CENVAT credit on inputs and capital Goods used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 )
|
60% |
| Renting of Motor Cab | 40% | (i).CENVAT credit on inputs and capital Goods used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 )
(ii) CENVAT credit on input service of renting of Motor Cab has been taken under the provisions of CENVAT Credit Rules, 2014, in the following manner: (a) Full CENVAT credit of such input service received from a person who is paying service tax on 40% of the value or (b) Up to 40% CENVAT credit of such input service received from a person who is paying service tax on full value; (i) CENVAT credit on input services other than those specified in (ii) above ,has not been taken under the provisions of the CENVAT credit rules,2004.
|
60% |
| Transport of passengers with or without accompanied belongings ,by- (i) a contract carriage other than Motor Cab (ii) A Radio Taxi | 60% | CENVAT credit on inputs ,capital Goods and Input services used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ) | 40% |
| Transport of Goods in a Vessel | 40% | CENVAT credit on inputs ,capital Goods and Input services used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ) | 60% |
| Service by a tour operator in relation to a package tour | 25% | CENVAT credit on inputs ,capital Goods and Input services other than the input service of a tour operator , used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ) | 75% |
| Service by a tour operator in relation to a tour if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour | 10% | CENVAT credit on inputs ,capital Goods and Input services other than the input service of a tour operator , used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ) .Further ,the invoice ,bill or challan issued indicates that it is towards the charges for such accommodation and not merely for arranging or booking .
|
90% |
| Any services of a tour operator other than a package tour or providing service solely of arranging or booking accommodation for any person in relation to the tour | 40% | CENVAT credit on inputs ,capital Goods and Input services other than the input service of a tour operator , used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ) | 60% |
| Service provided in relation to chit | 70% | CENVAT credit on inputs ,capital Goods and Input services used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ) | 30% |
|
Services in relation to financial leasing including hire purchase
|
10% | NIL | 90% |
| Bundled service by way of supply of food or any other article of human consumption or any drink ,in a premises (including hotel ,convention centre ,club ,pandal, shamiana or any other place specially arranged for organizing a function ) together with renting of such premises. | 70% | CENVAT credit on any goods classifiable under CETA,1955 used for providing the taxable service ,has not been taken under the provisions of CENVAT Credit Rules,2004 | 30% |
| Renting of hotels ,inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes | 60% | CENVAT credit on inputs and capital Goods used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ) | 40% |
| Construction of a complex ,building, civil structure or a part thereof , intended for a sale to a buyer ,wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority
(a) For a Residential unit satisfying both the conditions namely (i) The carpet area of the unit is less than 2000square feet ;and (ii) the amount charged for the unit is less than Rs.100 lakhs |
25% | CENVAT credit on inputs used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ). Further, the value of land is included in the amount charged from the service receiver. | 75% |
| Construction of a complex ,building, civil structure or a part thereof , intended for a sale to a buyer ,wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority –
(a) Residential unit with carpet area of 2000 square feet or more and amount charged for the unit is 100 lakhs or more (b) All Commercial constructions.
|
30% | CENVAT credit on inputs used for providing the taxable services has not been taken under the provisions of CENVAT Credit Rules, 2014 ). Further, the value of land is included in the amount charged from the service receiver. | 70% |