DEMO|

THE BIHAR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. S.O.85 Notification No. 11/2017-State Tax (Rate) dated 29th June 2017-

In exercise of the powers conferred by sub-section (1) sub-section (3) and sub-section (4) of section 9, sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Bihar Goods and Services Tax Act, 2017 (Bihar Act 12 of 2017), the Governor of Bihar, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the State tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

Table

Sl No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition
(1) (2) (3) (4) (5)
1 Chapter 99 All Services    
2 Section 5 Construction Services    
3

 

 

Heading 9954 (Construction services)

 

 

(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 0.75 Provided that the State tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;

Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments,-

    (i) the developer- promoter shall pay tax on supply of construction of apartments to the landowner-promoter, and

    (ii) such landowner - promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landowner-promoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer-promoter.

Explanation. -

(i) "developer- promoter" is a promoter who constructs or converts a building into apartments or develops a plot for sale,

(ii) "landowner- promoter" is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.

(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.

Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;

Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;

Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., State tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of Nine percent on reverse charge basis and all the provisions of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;

Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;

(Please refer to the illustrations in annexure III) Explanation. -

1.The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3.Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].

(ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 3.75
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 3.75
(ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.(Provisions of paragraph 2 of this notification shall apply for valuation of this service) 0.75
(id)Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a RREP which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

(Provisions of paragraph 2 of this notification shall apply for valuation of this service)

3.75
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay State tax on construction of apartments at the rates as specified for this item. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)

Explanation. -This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022-State Tax (Rate) dated 15.07.2022

    6 Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at Annexure IV to pay state tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the 20th of May, 2019;

Provided also that where the option is not exercised in Form at annexure IV by the 20th of May, 2019, option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;

Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;

(if) Construction of a complex, building, civil structure or a part thereof, including,-

    (i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,

    (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay State tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,

but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.

(Provisions of paragraph 2 of this notification shall apply for valuation of this service

9
(ii) Omitted    
(iii) Omitted w.e.f. 18-07-2022
     
 
    (iv) Omitted w.e.f. 18-07-2022
     
 
    (v) Omitted w.e.f. 18-07-2022   -
    (va)Omitted w.e.f. 18-07-2022    
    (vi) Omitted w.e.f. 18-07-2022    
    (vii) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75per cent. of the value of the works contract) provided to the Central Government, State Government,Union territory or a local authority. 6  
    (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 -
    (ix)    
    (x) Composite supply of works contract as defined in clause (119) of section 2 of the Bihar Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government,Union territory or a local authority. 6  
    (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
    (xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (vii), (viii), (x) and (xi) above.

Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract state tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.

9 -
4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services    
5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: -

- Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'

- Services of electronic whole sale agents and brokers, -

-Services of whole sale auctioning houses

9 -
6 Heading 9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 9 -
7

 

 

 

 

 

 

 

 

Heading 9963 (Accommodation, food and beverage services)

 

 

 

 

 

 

 

 

(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation but less than or equal to seven thousand live hundred rupees per unit per day or equivalent. 6 -
(ii) Supply of 'restaurant service' other than at 'specified premises' 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no, (iv)]
(iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Supply of 'outdoor catering', at premises other than 'specified premises' provided by any person other than-

(a) suppliers providing 'hotel accommodation' at 'specified premises', or

(b) suppliers located in 'specified premises'.

2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
(v) Composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than 'specified premises' provided by any person other than-

(a) suppliers providing 'hotel accommodation'at 'specified premises', or

(b) suppliers located in 'specified premises'.

2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
(vi) Accommodation, food and beverage services j other than (i) to (v) above

Explanation:

(a) for the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry.

(b) This entry covers supply of 'restaurant service' at 'specified premises'

(c) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.

(d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'.

(e) This entry covers composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises',

9 -
8

Heading 9964 (Passenger transport services)

(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of passengers, with or without accompanied belongings by-

(a) air conditioned contract carriage other than motorcab;

(b) air conditioned stage carriage;

(c) radio taxi. Explanation.-

(a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).

2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]
(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service,other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)

Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.

Illustration:'A' engages 'B' for transport from Patna to Ranchi in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' state tax at the rate of 6% (Rs. 48). If 'B' charges 'A' state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.

  or  
  6 -
(via) Transport of passengers, with or without accompanied belongings, by ropeways. 2.5 The credit of input tax charged on goods used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]";

(vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (v), (vi) and (via) above. 9 -
9

Heading 9965 (Goods transport services)

(i) Transport of goods by rail (other than services specified at item no. (iv)).

2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken Explanation: This condition will not apply where the supplier of service is located in non-taxable territory. [Please refer to Explanation no. (iv)]
(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-    
(a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]

(b) GTA exercises the option to itself pay GST on services supplied by it.

2.5

or

6

(1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service.

[Please refer to Explanation no. (iv)]

(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year:

Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022:

Provided further that invoice for supply of the service charging Central tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August, 2022";

Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:

Provided also that GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.

Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.

 
 
(iv) Transport of goods in containers by rail by any person other than Indian Railways. 6 -
(v) Transportation of natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel through pipeline 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken fPlease refer to Explanation no. (iv)
      or  
      6 -
    (vi) Multimodal transportation of goods.

Explanation1. -

(a) "multimodal transportation" means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;

(b) "mode of transport" means carriage of goods by road, air, rail, inland waterways or sea;

(c) "multimodal transporter" means a person who,-

    (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and

    (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.

Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India

6 -
    (via) Transport of goods by ropeways. 2.5 The credit of input tax charged on goods used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]

    (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 -
10

Heading 9966 (Rental services of transport vehicles with operators)

(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service,other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. Please refer to Explanation no. (iv)]

Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.

Illustration: 'A' engages 'B' for transport from Patna to Ranchi in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' state tax at the rate of 6% (Rs. 48). If 'B' charges 'A' state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.

  or  
  6 -
(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 6 -
(ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
    (iii) Rental services of transport vehicles with operators, other than (i) , (ia) and (ii) above. 9 -
11

Heading 9967 (Supporting services in transport)

Supporting services in transport.

Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965.

9 -
12 Heading 9968 Postal and courier services. 9  
13 Heading 9969 Electricity, gas, water and other distribution services. 9  
14 Section 7 Financial and related services; real estate services; and rental and leasing services.    
15

Heading 9971 (Financial and related services)

(i) Omitted w.e.f. 18-07-2022    
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Bihar Goods and Services Act, 2017.

Explanation .

(a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

(b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

   
(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent.of the rate of State tax as applicable on supply of like goods involving transfer of title in goods.

Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.

-
    (vi) Service of third party insurance of "goods carriage" 6 -
    (vii) Financial and related services other than (ii), (iii), (iv), (v), and (vi) above. 9 -
16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land. Nil -
    (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number3, at item (i);(i) (ia), (ib), (ic), (id), (ie) and (if).

Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.

Nil -
    (iii) Real estate services other than (i) and (ii) above. 9 -
17

Heading 9973 (Leasing or rental services, without operator)

(i) Omitted w.e.f. 01-10-2021    
ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 -
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.

Same rate of integrated tax as on supply of like goods involving transfer of title in goods -
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Bihar Goods and Services Act, 2017.

Explanation .

(a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

(b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

(c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

   
(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent.of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. -
    (vii) Time charter of vessels for transport of goods.    
    (viia) Leasing or renting of goods Same rate of State tax as applicable on supply of like goods involving transfer of title in goods -
    (viii) Leasing or rental services without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 -
18 Section 8 Business and Production Services    
19 Heading 9981 Research and development services. 9 -
20 Heading 9982 Legal and accounting services. 9 -
21

Heading 9983 (Other professional, technical and business services)

(i) Selling of space for advertisement in print media. 2.5 -
(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 -
(ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below. 9 -
22

Heading 9984

(Telecommunications. broadcasting and information supply services)

(i) Supply consisting only of e-book.

Explanation.- For the purposes of this notification, "ebooks" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device.

2.5 -
(ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 -
23

Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service , other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator) has not been taken [Please refer to Explanation no. (iv)]

2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.

(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
    (iii) Support services other than (i) and (ii) above. 9 -
24

Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities)

(i) Support services to agriculture, forestry, fishing, animal husbandry.

Explanation. - Support services to agriculture, forestry, fishing, animal husbandry mean -

(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of-

(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

(b) supply of farm labour;

(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(e) loading, unloading, packing, storage or warehousing of agricultural produce;

(f) agricultural extension services;

(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

(h) Omitted w.e.f. 27-07-2023.

(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.

(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

Nil -
(ii) Support services to exploration, mining or drilling of petroleum crude or natural gas or both. 6 -
    (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 -
25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Bihar Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
    (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 -"
    (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 -
    (ii) Maintenance, repair and installation (except construction) services, other than (i), (ia) and (ib) above and serial number 38 below. 9 -
26

Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)

(i) Services by way of job work in relation to-

(a) Printing of newspapers;

(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ;

(c) all products, other than diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(d) Printing of books (including Braille books), journals and periodicals;

(da) printing of all goods falling under Chapter 48 or 49, which attract BGST @ 2.5per cent. or Nil;

(e) Omitted w.e.f. 18-07-2022.

(ea) Omitted w.e.f. 18-07-2022;

(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;

(h) Omitted w.e.f. 18-07-2022;

(i) manufacture of handicraft goods

Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification S.O. No. 179- dated the 21st September, 2017 published in the Bihar Gazette, Extraordinary, vide number 880, dated the 21st September, 2017 as amended from time to time.

2.5 -
(ia) Services by way of job work in relation to-

(a) manufacture of umbrella;

(b) printing of all goods falling under Chapter 48 or 49, which attract BGST @ 6per cent.

6 -
(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); 0.75 -
(ic) Services by way of job work, in relation to bus body building;

Explanation- For the purposes of this entry, the term "bus body building " shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.

9 -
(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption 9 -
(id) Services by way of job work other than (i), (ia), (ib), (ic) and (ica) above; 6 -
(ii) Services by way of any treatment or process on goods belonging to another person, in relation to-

(a) printing of newspapers;

(b) printing of books (including Braille books), journals and periodicals.

(c) printing of all goods falling under Chapter 48 or 49, which attract BGST @ 2.5 per cent. or Nil.

2.5 -
(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under I Chapter 48 or 49, which attract BGST@ 6 per cent. 6 -
(iii) Tailoring services. 2.5 -
    (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) above. 9 -
27 Heading 9989 (i) Omitted w.e.f. 01-10-2021    
    (ii) Other manufacturing services; publishing, printing and reproduction services; material recovery services 9 -
28 Section 9 Community, Social and Personal Services and other miscellaneous services    
29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 -
30 Heading 9992 Education services. 9 -
31 Heading 9993 Human health and social care services. 9 -
31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)ZCritical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)ZNeo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 -
    (ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 6 -
    (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) and (ia) above. 9  
33 Heading 9995 Services of membership organisations. 9 -
34

Heading 9996 (Recreational, cultural and sporting services)

(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium. 9 -
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.

6 -
(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 -
(iii) Services by way of admission to;

(a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or

(b) ballet -

other than any place covered by (iiia) below

9 -
(iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. 14 -
(iv) Services provided by a race club by way of licensing a bookmaker in such club. 14 -
(v) Omitted w.e.f. 20-10-2023 14 -
(vi) Recreational, cultural and sporting services other than (i), (ii), (iia), (iii), (iiia), (iv) and (v) above. 9 -
35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 -
36 Heading 9998 Domestic services. 9 -
37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 -
38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, -

(a) Bio-gas plant

(b) Solar power based devices

(c) Solar power generating system

(d) Wind mills, Wind Operated Electricity Generator (WOEG)

(e) Waste to energy plants / devices

(f) Ocean waves/tidal waves energy devices/plants

Explanation:-This entry shall be read in conjunction with serial number 201A of Schedule II of the notification No. 1/2017-State Tax (Rate), published in the Bihar Gazette, Extraordinary, dated 29th June, 2017 vide number 544 dated 29th June, 2017.

9 -
39. Chapter 99 Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- State Tax (Rate), dated 29th March, 2019, published in Bihar Gazette extraordinary. Explanation. - This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification. 9 "

2. In case of supply of service specified in column (3), in item (i); (i) (ia), (ib), (ic), (id), (ie) and (if), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

Explanation. -For the purposes of this paragraph and paragraph 2A below, "total amount" means the sum total of,-

    (a) consideration charged for aforesaid service; and

    (b) amount charged for transfer of land or undivided share of land, as the case may beincluding by way of lease or sublease.

    2A. Where a person transfers development right or FSI (including additional FSI) to a promoter against consideration, wholly or partly, in the form of construction of apartments, the value of construction service in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar apartments in the project from the independent buyers, other than the person transferring the development right or FSI (including additional FSI), nearest to the date on which such development right or FSI (including additional FSI) is transferred to the promoter, less the value of transfer of land, if any, as prescribed in paragraph 2 above.

    3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

    4. Explanation.- For the purposes of this notification,-

    (i) Goods includes capital goods.

    (ii) Reference to "Chapter", "Section" or "Heading", wherever they occur, unless the context otherwise requires, shall mean respectively as "Chapter, "Section" and "Heading" in the annexed scheme of classification of services (Annexure).

    (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

    (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-

    (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and

    (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Bihar Goods and Services Tax Act, 2017 and the rules made thereunder.

    (v) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.

    (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training.

    (vii) "agricultural produce" means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.

    (viii) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.

    (ix) "Governmental Authority" means an authority or a board or any other body,-

      (i) set up by an Act of Parliament or a State Legislature; or

      (ii) established by any Government,

    with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.

    (x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation,-

      i) set up by an Act of Parliament or State Legislature; or

      ii) established by any Government,

    with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.

    (xi) "specified organisation" shall mean, -

      (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or

      (b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).

    (xii) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

    (xiii) an apartment booked on or before the 31st March, 2019 shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st March, 2019 and (b) at least one instalment has been credited to the bank account of the registered person on or before the 31st March, 2019 and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the 31st March, 2019;

    (xiv) the term "apartment" shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

    (xv) the term "project" shall mean a Real Estate Project or a Residential Real Estate Project;

    (xvi) the term "affordable residential apartment" shall mean,-

      (a) a residential apartment in a project which commences on or after 1st April, 2019,or in an ongoing project in respect of which the promoter has not exercised option in the prescribed form to pay state tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees.

    For the purpose of this clause,-

      (i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their respective geographical limits prescribed by an order issued by the Central or State Government in this regard;

      (ii) Gross amount shall be the sum total of;-

        A. Consideration charged for the services specified at item (i) and (ic) in column (3) against sl. No. 3 in the Table;

        B. Amount charged for the transfer of land or undivided share of land, as the case may be including by way of lease or sub lease; and

        C. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc.;

    (b) an apartment being constructed in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, in respect of which the promoter has not exercised option to pay state tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be."

    (xvii) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

    (xviii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016(16 of 2016);

    (xix) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 percent. of the total carpet area of all the apartments in the REP.

    (xx) the term "ongoing project" shall mean a project which meets all the following conditions, namely-

      (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019, and it is certified by any of the following that construction of the project has started on or before 31st March, 2019:-

        (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or

        (ii) a chartered engineer registered with the Institution of Engineers (India); or

        (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority.

      (b) where commencement certificate in respect of the project, is not required to be issued by the competent authority, it is certified by any of the authorities specified in sub- clause (a) above that construction of the project has started on or before the 31st March, 2019;

      (c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019;

      (d) apartments being constructed under the project have been, partly or wholly, booked on or before the 31st March, 2019.

      Explanation.-For the purpose of sub- clause (a) and (b) above1, construction of a project shall be considered to have started on or before the 31st March, 2019, if the earthwork for site preparation for the project has been completed and excavation for foundation has started on or before the 31st March, 2019.

    (xxi) "commencement certificate" means the commencement certificate or the building permit or the construction permit, by whatever name called issued by the competent authority to allow or permit the promoter to begin development works on an immovable property, as per the sanctioned plan;

    (xxii) "development works" means the external development works and internal development works on immovable property;

    (xxiii) "external development works" includes roads and road systems landscaping, water supply, seweage and drainage systems, electricity supply transformer, sub-station, solid waste management and disposal or any other work which may have to be executed in the periphery of, or outside, a project for its benefit, as may be provided under the local laws;

    (xxiv) "internal development works" means roads, footpaths, water supply, sewers, drains, parks, tree planting, street lighting, provision for community buildings and for treatment and disposal of sewage and sullage water, solid waste management and disposal, water conservation, energy management, fire protection and fire safety requirements, social infrastructure such as educational health and other public amenities or any other work in a project for its benefit, as per sanctioned plans;

    (xxv) the term "competent authority" as mentioned in definition of "commencement certificate" and "residential apartment", means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property;

    (xxvi) The term "carpet area" shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);

    (xxvii) the term "Real Estate Regulatory Authority" shall mean the Authority established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central Government or State Government;

    (xxviii) "project which commences on or after 1st April, 2019" shall mean a project other than an ongoing project;

    (xxix) "Residential apartment" shall mean an apartment intended for residential use as declared to the Real Estate Regulatory Authority or to competent authority;

    (xxx) "Commercial apartment" shall mean an apartment other than a residential apartment;

    (xxxi) "floor space index (FSI)" shall mean the ratio of a building's total floor area (gross floor area) to the size of the piece of land upon which it is built;

    (xxxii) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied.

    (xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.

    (xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation.

    (xxxv) 'Declared tariff' means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.".

    (xxxvi) 'Specified premises' means premises providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.

    (xxxvii) 'print media' means,-

      (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;

      (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);

    (xxxviii)'clinical establishment' means, -

      a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

    (xxxix) 'health care services' means,-

      any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

    (xxxx) 'goods transport agency' means,-

      any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.";

    5. This notification shall come into force with effect from the 1st day of July, 2017.

    By the order of Governor of Bihar,

    SUJATA CHATURVEDI,

    Commissioner-cum-Principal Secretary

    Commercial Taxes Department.

    Annexure I

    Real estate project (REP) other than Residential Real estate project (RREP)

    Input tax credit attributable to construction of residential portion in a real estate project (REP) other than residential real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay state tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner:

    1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock

    (a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:

      Tx=T-Te

    Where,

    (i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017;

    (ii) Te is the eligible ITC attributable to (a) construction of commercial portion and (b) construction of residential portion, in the REP which has time of supply on or before 31st March, 2019;

    (b) Te shall be calculated as under:

      Te=Tc+Tr

    Where, -

    Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:

    Tc =T * (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) and

    Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under,

      Tr= T* F1 * F2 * F3* F4

    Where, -

    F1= Carpet area of residential apartments in REP

    --------------------------------------------------------------------------------------------------

    Total carpet area of commercial and residential apartments in the REP

    F2= Total carpet area of residential apartment booked on or before 31st March, 2019

    --------------------------------------------------------------------------------------------------

    Total carpet area of the residential apartment in REP

    F3= Such Value of supply of construction of residential apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019

    --------------------------------------------------------------------------------------------------

    Total value of supply of construction of residential apartments booked on or before 31st March, 2019

    (F3 is to account for percentage invoicing of booked residential apartments)

    F4= 1

    --------------------------------------------------------------------------------------------------

    % Completion of construction as on 31st March, 2019

    Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 - 20 = 5.

    Explanation: "% Completion of construction as on 31st March, 2019" shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 (16 of 2016) and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India).

    (c) A registered person shall have the option to calculate 'Te' in the manner prescribed below instead of the manner prescribed in (b) above,-

    Te shall be calculated as under:

      Te = Tc + T1 + Tr

    Where, -

    Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:

    Tc =T3 * (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP);

    Wherein

    T3 = T- (T1 + T2)

    T1 = ITC attributable exclusively to construction of commercial portion in the REP T2 = ITC attributable exclusively to construction of residential portion in the REP and

    Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31.03.2019 and which shall be calculated as under,

      Tr = (T3 + T2)* F1 * F2 * F3* F4

      or

      Tr = (T- T1)* F1 * F2 * F3* F4

    (d) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.

    (e) Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such amount shall form part of the output tax liability of the registered person and the amount shall be furnished in FORM GST DRC- 03.

    Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit.

    (f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of difference between Te and T.

    (g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax on commercial apartments, till the complete accounting of Tx is carried out and submitted.

    (h) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019.

    2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, "Te" shall be calculated as follows: -

    (a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under,

      Te = Tc + Tr

    Where, -

    Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:

    Tc =Tn* (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) and

    Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under,

    Tr = Tn* F1 * F2 * F3

    Where, -

    Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received in 2019-20 for construction of REP

    F1, F2 and F3 shall be the same as in para 1 above

    (b) The registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of the amount of Te.

    (c) The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.

    3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under:

    (i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points;

    (ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 percent. of the actual consideration received; and

    (iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting.

    Illustration 1:

    SI. No Details of a REP (Res + Com)
      A B C D
    1 No. of apartments in the project   100 units
    2 No. of residential apartments in the project   75 units
    3 Carpet area of the residential apartment   70 sqm
    4 Total carpet area of the residential apartments C2 * C3 5250 sqm
    5 value of each residential apartment   0.6 crore
    6 Total value of the residential apartments C2 * C5 45.00 crore
    7 No. of commercial apartments in the project   25 units
    8 Carpet area of the commercial apartment   30 sqm
    9 Total carpet area of the commercial apartments C7 * C8 750 sqm
    10 Total carpet area of the project (Resi + Com) C4 + C9 6000 sqm
    11 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]   20%  
    12 No of residential apartments booked before transition   40 units
    13 Total carpet area of the residential apartments booked before transition C12 * C3 2800 sqm
    14 Value of booked residential apartments C5 * C12 24 crore
    15 Percentage invoicing of booked residential apartments on or before 31.03.2019   20%  
    16 Total value of supply of residential apartments having t.o.s. prior to transition C14 * C15 4.8 crore
    17 ITC to be reversed on transition, Tx= T- Te      
    18 Eligible ITC (Te)= Tc + Tr      
    19 T (*see notes below)   1 crore
    20 Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) C19 * (C9/ C10) 0.125 crore
    21 Tr= T x F1 x F2 x F3 x F4      
    22 F1 C4 / C10 0.875  
    23 F2 C13 / C4 0.533  
    24 F3 C16/C14 0.200  
    25 F4 1/ C11 5  
    26 Tr= T x F1 x F2 x F3 x F4 C19 * C22 * C23 * C24 * C25 0.467 crore
    27 Eligible ITC (Te)=Tc + Tr C26 + C20 0.592 crore
    28 ITC to be reversed on transition, Tx= T- Te C19 - C27 0.408 crore

    * Note:-

    1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.

    2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

    Illustration 2:

    SI. No Details of a REP (Res + Com)
      A B C D
    1 No. of apartments in the project   100 units
    2 No. of residential apartments in the project   75 units
    3 Carpet area of the residential apartment   70 sqm
    4 Total carpet area of the residential apartments C2 * C3 5250 sqm
    5 value of each residential apartment   0.60 crore
    6 Total value of the residential apartments C2 * C5 45.00 crore
    7 No. of commercial apartments in the project   25 units
    8 Carpet area of the commercial apartment   30 sqm
    9 Total carpet area of the commercial apartments C7 * C8 750 sqm
    10 Total carpet area of the project (Resi + Com) C4 + C9 6000 sqm
    11 Percentage completion (Pc) as on 31.03.2019 [as declared to RERA or determined by chertered engineer]   20%  
    12 No of residential apartments booked before transition   40 units
    13 Total carpet area of the residential apartments booked before transition C12 * C3 2800 sqm
    14 Value of booked residential apartments C5 * C12 24 crore
    15 Percentage invoicing of booked residential apartments on or before 31.03.2019   60%  
    16 Total value of supply of residential apartments having t.o.s. prior to transition C14 * C15 14.4 crore
    17 ITC to be reversed on transition, Tx= T- Te      
    18 Eligible ITC (Te)= Tc + Tr      
    19 T (*see notes below)   1 crore
    20 Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) C19 * (C9/ C10) 0.125 crore
    21 Tr= T x F1 x F2 x F3 x F4      
    22 F1 C4 / C10 0.875  
    23 F2 C13 / C4 0.533  
    24 F3 C16 / C14 0.600  
    25 F4 1/ C11 5  
    26 Tr= T x F1 x F2 x F3 x F4 C19 * C22 * C23 * C24 * C25 1.400 crore
    27 Eligible ITC (Te)=Tc + Tr C26 + C20 1.525 crore
    28 ITC to be reversed/ taken on transition, Tx= T- Te C19 - C27 -0.525 crore
             
    29 Tx after application of cap on % invoicing vis-a-vis Pc      
    30 % completion   20%  
    31 % invoicing   60%  
    32 % invoicing after application of cap(Pc + 25%) C11+25% 45%  
    33 Total value of supply of residential apartments having t.o.s. prior to transition C14*C32 10.80 crore
    34 F3 after application of cap C33/C14 0.45  
    35 Tr= T x F1 x F2 x F3 x F4 (after application of cap) C19 * C22 * C23 * C34 * C25 1.05 crore
    36 Eligible ITC (Te)=Tc + Tr (after application of cap) C20 + C35 1.18 crore
    37 ITC to be reversed / taken on transition, Tx= T- Te (after application of cap) C19 - C36 -0.18 crore
    38 Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation      
    39 % invoicing after application of cap(Pc + 25%)   45%  
    40 Total value of supply of residential apartments having t.o.s. prior to transition C33 10.80 crore
    41 Consideration received   8.00 crore
    42 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 8 cr + 25% of 8 Cr 10.00 crore
    43 F3 after application of both the caps C42 / C14 0.42  
    44 Tr= T x F1 x F2 x F3 x F4 (after application of both the caps) C19 * C22 * C23 * C43 * C25 0.97  
    45 Eligible ITC (Te)=Tc + Tr (after application of both the caps) C20 + C44 1.10  
    46 ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps) C19 - C45 -0.10 crore

    * Note:-

    1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.

    2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

    Annexure II

    Residential Real estate project (RREP)

    Input tax credit attributable to construction of residential and commercial portion in a Residential Real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay State tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner:

    1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock

    (a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:

      Tx=T-Te

    Where,

    (i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the RREP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017;

    (ii) Te is the eligible ITC attributable to construction of commercial portion and construction of residential portion, in the RREP which has time of supply on or before 31st March, 2019;

    (b) Te shall be calculated as under:

      Te= T* F1 * F2 * F3* F4

    Where, -

    Fi= Carpet area of residential and commercial apartments in the RREP

    --------------------------------------------------------------------------------------------------

    Total carpet area of apartments in the RREP

    (In case of a Residential Real Estate Project, value of "F1" shall be 1.)

    Total carpet area of residential and commercial apartment booked on or before 31st March, 2019

    F2= Total carpet area of the residential and commercial apartment in the RREP

    --------------------------------------------------------------------------------------------------

    Such value of supply of construction of residential and commercial apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019

    F3= Total value of supply of construction of residential and commercial apartments booked on or before 31st March, 2019

    --------------------------------------------------------------------------------------------------

    (F3 is to account for percentage invoicing of booked residential apartments)

    F4= 1

    --------------------------------------------------------------------------------------------------

    % Completion of construction as on 31st March, 2019

    Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 - 20 = 5.

    Explanation: "% Completion of construction as on 31st March, 2019" shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India).

    (c) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.

    (d) Where, Tx is positive, i.e. Te < T, the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such amount shall form part of the output tax liability of the registered person and the amount shall be furnished in FORM GST DRC- 03.

    Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit.

    (e) Where, Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of the RREP, for which he shall not otherwise be eligible, to the extent of difference between Te and T.

    (f) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential and commercial portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019.

    2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, "Te" shall be calculated as follows: -

    (a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under,

      Te = Tn* F1 * F2 * F3

    Where, -

    Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received in 2019-20 for construction of residential and commercial apartments in the RREP.

    F1, F2 and F3 shall be the same as in para 1 above

    (b) The registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential or commercial portion in the RREP, for which he shall not otherwise be eligible, to the extent of the amount of Te.

    (c) The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.

    3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under:

      (i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points;

      (ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 per cent. of the actual consideration received; and

      (iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 per cent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting.

    Illustration 1:

    SI. No Details of a REP (Res + Com)
      A B C D
    1 No. of apartments in the project   100 units
    2 No. of residential apartments in the project   100 units
    3 Carpet area of the residential apartment   70 sqm
    4 Total carpet area of the residential apartments C2 * C3 7000 sqm
    5 value of each residential apartment   0.60 crore
    6 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]   20%  
    7 No of apartments booked before transition   80 units
    8 Total carpet area of the residential apartment booked before transition C3 * C7 5600 sqm
    9 Value of booked residential apartments C5 * C7 48 crore
    10 Percentage invoicing of booked residential apartments on or before 31.03.2019   20%  
    11 Total value of supply of residential apartments having t.o.s. prior to transition C9 * C10 9.6 crore
    12 ITC to be reversed on transition, Tx= T- Te      
    13 Eligible ITC (Te)=T x F1 x F2 x F3 x F4)      
    14 T (*see notes below)   1 crore
    15 F1   1 crore
    16 F2 C8 / C4 0.8  
    17 F3 C11 / C9 0.2  
    18 F4 1/ C6 5  
    19 Eligible ITC (Te)=T x F1 x F2 x F3 x F4) C14 * C15 * C16 * C17 * C18 0.8 crore
    20 ITC to be reversed on transition, Tx= T- Te C14 - C19 0.2 crore

    *Note:-

    1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs.

    2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

    Illustration 2:

    SI. No Details of a REP (Res + Com)
      A B C D
    1 No. of apartments in the project   100 units
    2 No. of residential apartments in the project   100 units
    3 Carpet area of the residential apartment   70 sqm
    4 Total carpet area of the residential apartments C2 * C3 7000 sqm
    5 value of each residential apartment   0.60 crore
    6 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]   20%  
    7 No of apartments booked before transition   80 units
    8 Total carpet area of the residential apartment booked before transition C3 * C7 5600 sqm
    9 Value of booked residential apartments C5 * C7 48 crore
    10 Percentage invoicing of booked residential apartments on or before 31.03.2019   60%  
    11 Total value of supply of residential apartments having t.o.s. prior to transition C9 * C10 28.8 crore
    12 ITC to be reversed on transition, Tx= T- Te      
    13 Eligible ITC (Te)=T x F1 x F2 x F3 x F4)      
    14 T (*see notes below)   1 crore
    15 F1   1 crore
    16 F2 C8 / C4 0.8  
    17 F3 C11 / C9 0.6  
    18 F4 1/ C6 5  
    19 Eligible ITC (Te)=T x F1 x F2 x F3 x F4) C14 * C15 * C16 * C17 * C18 2.4 crore
    20 ITC to be reversed on transition, Tx= T- Te C14 - C19 -1.4 crore
    21 Tx after application of cap on % invoicing vis-a-vis Pc      
    22 % completion   20%  
    23 % invoicing   60%  
    24 % invoicing after application of cap(Pc + 25%) C6 + 25 % 45%  
    25 Total value of supply of residential apartments having t.o.s. prior to transition C9 * C24 21.60 crore
    26 F3 after application of cap C25/C9 0.45  
    27 Te= T x F1 x F2 x F3 x F4 (after application of cap) C14 * C15 * C16 * C26 * C18 1.80 crore
    28 ITC to be reversed / taken on transition, Tx= T- Te (after application of cap) C14 - C27 -0.80 crore
    29 Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation      
    30 % invoicing after application of cap(Pc + 25%)   45%  
    31 Total value of supply of residential apartments having t.o.s. prior to transition C25 21.60 crore
    32 consideration received   16.00 crore
    33 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 16 cr + 25% of 16 Cr 20.00 crore
    34 F3 after application of both the caps C33/C9 0.42  
    35 Te= T x F1 x F2 x F3 x F4 (after application of both the caps) C14 * C15 * C34 * C26 * C18 1.67  
    36 ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps) C14 - C35 -0.67 crore

    *Note:-

    1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs.

    2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.

    Annexure III

    Illustration 1:

    A promoter has procured following goods and services [other than capital goods and services by way of grant of development rights, long term lease of land or FSI] for construction of a residential real estate project during a financial year.

    Sl. No. Name of input goods and services Percentage of input goods and services received during the financial year Whether inputs received from registered supplier? (Y/ N)
    1 Sand 10 Y
    2 Cement 15 N
    3 Steel 20 Y
    4 Bricks 15 Y
    5 Flooring tiles 10 Y
    6 Paints 5 Y
    7 Architect/ designing/ CAD drawing etc. 10 Y
    8 Aluminium windows, Ply, commercial wood 15 Y

    In this example, the promoter has procured 80 per cent. of goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], from a GST registered person. However, he has procured cement from an unregistered supplier. Hence at the end of financial year, the promoter has to pay GST on cement at the applicable rates on reverse charge basis.

    Illustration 2:

    A promoter has procured following goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project during a financial year.

    Sl. No. Name of input goods and services Percentage of input goods and services received during the financial year Whether inputs received from registered supplier? (Y/ N)
    1 Sand 10 Y
    2 Cement 15 Y
    3 Steel 20 Y
    4 Bricks 15 Y
    5 Flooring tiles 10 Y
    6 Paints 5 N
    7 Architect/ designing/ CAD drawing etc. 10 Y
    8 Aluminium windows, Ply, commercial wood 15 N

    In this example, the promoter has procured 80 per cent. of goods and services including cement from a GST registered person. However, he has procured paints, aluminum windows, ply and commercial wood etc. from an unregistered supplier. Hence at the end of financial year, the promoter is not required to pay GST on inputs on reverse charge basis.

    Illustration 3:

    A promoter has procured following goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project during a financial year.

    Sl. No. Name of input goods and services Percentage of input goods and services received during the financial year Whether inputs received from registered supplier? (Y/ N)
    1 Sand 10 N
    2 Cement 15 N
    3 Steel 15 Y
    4 Bricks 10 Y
    5 Flooring tiles 10 Y
    6 Paints 5 Y
    7 Architect/ designing/ CAD drawing etc. 10 Y
    8 Aluminium windows 15 N
    9 Ply, commercial wood 10 N

    In this example, the promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short of threshold limit of 80 per cent. To fulfill his tax liability on the shortfall of 30 per cent. from mandatory purchase, the promoter has to pay GST on cement at the applicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of 15 per cent., the promoter shall pay tax @ 18 (9+9) per cent. under RCM.

    Annexure IV

    FORM

    (Form for exercising one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 20th of May, 2019)

    Reference No. ...................... Date ...........

    To

    ........................................

    ........................................

    ........................................

    (To be addressed to the jurisdictional Commissioner)

    1. GSTIN:

    2. RERA registration Number of the Project:

    3. Name of the project, if any:

    4. The location details of the project, with clear demarcation of land dedicated for the project along with its boundaries including the longitude and latitude of the end points of the project:

    5. The number, type and the carpet area of apartments for booking or sale in the project:

    6. Date of receipt of commencement certificate:

    Declaration

    1. I hereby exercise the option to pay tax on construction of apartments in the above mentioned project as under :

    I shall pay tax on construction of the apartments: (put (V) in appropriate box)

    At the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be At the rate as specified for item (i) or (ia) or (ib) or (ic) or (id), against serial number 3 in the Table in this notification, as the case may be
       

    2. I understand that this is a onetime option, which once exercised, shall not be allowed to be changed.

    3. I also understand that invoices for supply of the service can be issued during the period from 1st April 2019 to 20th May 2019 before exercising the option, but such invoices shall be in accordance with the option being exercised herein.

      Signature .........................
      Name .........................
      Designation .........................
    Place .........................  
    Date .........................  

    Annexure V

    FORM

    Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.

    Reference No.-

    Date: -

    1. I/We_________________ (name of Person), authorised representative of

    M/s....................have taken registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year........under forward charge in accordance with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both;

    2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date.

    Legal Name: -

    GSTIN: -

    PAN No.

    Signature of Authorised representative:

    Name of Authorised Signatory:

    Full Address of GTA:

    (Dated acknowledgment of jurisdictional GST Authority)

    Note:The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.

    Annexure VI

    FORM

    Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.

    Reference No.-

    Date: -

    1. I/We............................ (name of Person), authorized representative of M/s............................had exercised ption to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year........under forward charge by filing Annexure V on..........;

    2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.;

    3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.

    Legal Name: -

    GSTIN: -

    PAN No.

    Signature of Authorized representative:

    Name Authorized Signatory :

    Full Address of GTA:

    (Dated Acknowledgment of jurisdictional GST Authority)

    Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year

    Annexure: Scheme of Classification of Services
    S.No.

    Chapter, Section, Heading or Group Service

    Code (Tariff)

    Servic Description
    (1) (2) (3) (4)
    1 Chapter 99    All Services
    2 Section 5    Construction Services
    3 Heading 9954    Construction services
    4 Group 99541    Construction services of buildings
    5    995411 Construction services of single dwelling or multi dwelling or multistoried residential buildings
    6    995412 Construction services of other residential buildings such as old age homes, homeless shelters, hostels and the like
    7    995413 Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings
    8    995414 Construction services of commercial buildings such as office buildings, exhibition and marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings
    9    995415 Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including veterinary clinics, religious establishments, courts, prisons, museums and other similar buildings
    10    995416 Construction services of other buildings nowhere else classified
    11    995419 Services involving repair, alterations, additions, replacements,
          renovation, maintenance or remodeling of the buildings covered above
    12 Group 99542    General construction services of civil engineering works
    13    995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels
    14    995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks
    15    995423 General construction services of long-distance underground/
          overland/ submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works
    16    995424 General construction services of local water and sewage pipelines, electricity and communication cables and related works
    17    995425 General construction services of mines and industrial plants
    18    995426 General Construction services of Power Plants and its related infrastructure
    19    995427 General construction services of outdoor sport and recreation facilities
    20    995428 General construction services of other civil engineering works nowhere else classified
    21    995429 Services involving repair, alterations, additions, replacements,
          renovation, maintenance or remodeling of the constructions covered above
    22 Group 99543    Site preparation services
    23    995431 Demolition services
    24    995432 Site formation and clearance services including preparation services
          to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches
    25    995433 Excavating and earthmoving services
    26    995434 Water well drilling services and septic system installation services
    27    995435 Other site preparation services nowhere else classified
    28    995439 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
    29 Group 99544    Assembly and erection of prefabricated constructions
    30    995441 Installation, assembly and erection services of prefabricated buildings
    31    995442 Installation, assembly and erection services of other prefabricated structures and constructions
    32    995443 Installation services of all types of street furniture (such as bus shelters, benches, telephone booths, public toilets, and the like)
    33    995444 Other assembly and erection services nowhere else classified
    34    995449 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
    35 Group 99545    Special trade construction services
    36    995451 Pile driving and foundation services
    37    995452 Building framing and roof framing services
    38    995453 Roofing and waterproofing services
    39    995454 Concrete services
    40    995455 Structural steel erection services
    41    995456 Masonry services
    42    995457 Scaffolding services
    43    995458 Other special trade construction services nowhere else classified
    44    995459 Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above
    45 Group 99546    Installation services
    46    995461 Electrical installation services including Electrical wiring and fitting
          services, fire alarm installation services, burglar alarm system installation services
    47    995462 Water plumbing and drain laying services
    48    995463 Heating, ventilation and air conditioning equipment installation services
    49    995464 Gas fitting installation services
    50    995465 Insulation services
    51    995466 Lift and escalator installation services
    52    995468 Other installation services nowhere else classified
    53    995469 Services involving repair, alterations, additions, replacements, maintenance of the installations covered above
    54 Group 99547    Building completion and finishing services
    55    995471 Glazing services
    56    995472 Plastering services
    57    995473 Painting services
    58    995474 Floor and wall tiling services
    59    995475 Other floor laying, wall covering and wall papering services
    60    995476 Joinery and carpentry services
    61    995477 Fencing and railing services
    62    995478 Other building completion and finishing services nowhere else classified
    63    995479 Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above
    64 Section 6    Distributive Trade Services ; Accommodation, Food and
          Beverage Service; Transport Services; Gas and Electricity Distribution Services
    65 Heading 9961    Services in wholesale trade
    66 Group 99611      
    67    996111 Services provided for a fee or commission or on contract basis on wholesale trade
    68 Heading 9962    Services in retail trade
    69 Group 99621      
    70    996211 Services provided for a fee or commission or on contract basis on retail trade
    71 Heading 9963    Accommodation, food and beverage services
    72 Group 99631    Accommodation services
    73    996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like
    74    996312 Camp site services
    75    996313 Recreational and vacation camp services
           
    76 Group 99632    Other accommodation services
    77    996321 Room or unit accommodation services for students in student residences
    78    996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like
    79    996329 Other room or unit accommodation services nowhere else classified
    80 Group 99633    Food, edible preparations, alcoholic and non-alcoholic beverages serving services
    81    996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food
    82    996332 Services provided by Hotels, Inn, Guest House, Club and the like including room services, takeaway services and door delivery of food
    83    996333 Services provided in canteen and other similar establishments
    84    996334 Catering Services in exhibition halls, events, marriage halls and other outdoor/indoor functions
    85    996335 Catering services in trains, flights and the like
    86    996336 Preparation or supply services of food, edible preparations, alcoholic and non-alcoholic beverages to airlines and other transportation operators
    87    996337 Other contract food services
    88    996339 Other food, edible preparations, alcoholic and non-alcoholic beverages serving services nowhere else classified
    89 Heading 9964    Passenger transport services
    90 Group 99641    Local transport and sightseeing transportation services of passengers
    91    996411 Local land transport services of passengers by railways, metro,
          monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
    92    996412 Taxi services including radio taxi and other similar services
    93    996413 Non-scheduled local bus and coach charter services
    94    996414 Other land transportation services of passengers
    95    996415 Local water transport services of passengers by ferries, cruises and the like
    96    996416 Sightseeing transportation services by rail, land, water and air
    97    996419 Other local transportation services of passengers nowhere else classified
    98 Group 99642    Long-distance transport services of passengers
    99    996421 Long-distance transport services of passengers through rail network by railways, metro and the like
    100    996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like
    101    996423 Taxi services including radio taxi and other similar services
    102    996424 Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships and the like
    103    996425 Domestic/ international scheduled air transport services of passengers
    104    996426 Domestic/ international non-scheduled air transport services of passengers
    105    996427 Space transport services of passengers
    106    996429 Other long-distance transportation services of passengers nowhere else classified
    107 Heading 9965    Goods Transport Services
    108 Group 99651    Land transport services of Goods
    109    996511 Road transport services of Goods including letters, parcels, live
          animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
    110    996512 Railway transport services of Goods including letters, parcels, live
          animals, household and office furniture, intermodal containers, bulk cargo and the like
    111    996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
    112    996519 Other land transport services of goods nowhere else classified
    113 Group 99652    Water transport services of goods
    114    996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
    115    996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels
    116 Group 99653    Air and space transport services of goods
    117    996531 Air transport services of letters and parcels and other goods
    118    996532 Space transport services of freight
    118a Group 99654   Multimodal Transport of goods from a place in India to another place in India
    118b   996541 Multimodal Transport of goods from a place in India to another place in India".
    119 Heading 9966    Rental services of transport vehicles with operators
    120 Group 99660    Rental services of transport vehicles with operators
    121    996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with operator
    122    996602 Rental services of water vessels including passenger vessels, freight vessels and the like with operator
    123    996603 Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with operator
    124    996609 Rental services of other transport vehicles nowhere else classified with operator
    125 Heading 9967    Supporting services in transport
    126 Group 99671    Cargo handling services
    127    996711 Container handling services
    128    996712 Customs house agent services
    129    996713 Clearing and forwarding services
    130    996719 Other cargo and baggage handling services
    131 Group 99672    Storage and warehousing services
    132    996721 Refrigerated storage services
    133    996722 Bulk liquid or gas storage services
    134    996729 Other storage and warehousing services
    135 Group 99673    Supporting services for railway transport
    136    996731 Railway pushing or towing services
    137    996739 Other supporting services for railway transport nowhere else classified
    138 Group 99674    Supporting services for road transport
    139    996741 Bus station services
    140    996742 Operation services of national highways, state highways, expressways, roads and streets; bridges and tunnel operation services
    141    996743 Parking lot services
    142    996744 Towing services for commercial and private vehicles
    143    996749 Other supporting services for road transport nowhere else classified
    144 Group 99675    Supporting services for water transport (coastal, transoceanic and inland waterways)
    145    996751 Port and waterway operation services (excluding cargo handling)
          such as operation services of ports, docks, light houses, light ships and the like
    146    996752 Pilotage and berthing services
    147    996753 Vessel salvage and refloating services
    148    996759 Other supporting services for water transport nowhere else classified
    149 Group 99676    Supporting services for air or space transport
    150    996761 Airport operation services (excluding cargo handling)
    151    996762 Air traffic control services
    152    996763 Other supporting services for air transport
    153    996764 Supporting services for space transport
    154 Group 99679    Other supporting transport services
    155    996791 Goods transport agency services for road transport
    156    996792 Goods transport agency services for other modes of transport
    157    996793 Other goods transport services
    158    996799 Other supporting transport services nowhere else classified
    159 Heading 9968    Postal and courier services
    160 Group 99681    Postal and courier services
    161    996811 Postal services including post office counter services, mail box rental services
    162    996812 Courier services
    163    996813 Local delivery services
    164    996819 Other Delivery Services nowhere else classified
    165 Heading 9969    Electricity, gas, water and other distribution services
    166 Group 99691    Electricity and gas distribution services
    167    996911 Electricity transmission services
    168    996912 Electricity distribution services
    169    996913 Gas distribution services
    170 Group 99692    Water distribution and other services
    171    996921 Water distribution services
    172    996922 Services involving distribution of steam, hot water and air conditioning supply and the like
    173    996929 Other similar services
    174 Section 7    Financial and related services; real estate services; and rental and leasing services
    175 Heading 9971    Financial and related services
    176 Group 99711    Financial services (except investment banking, insurance services and pension services)
    177    997111 Central banking services
    178    997112 Deposit services
    179    997113 Credit-granting services including stand-by commitment, guarantees and securities
    180    997114 Financial leasing services
    181    997119 Other financial services (except investment banking, insurance services and pension services)
    182 Group 99712    Investment banking services
    183    997120 Investment banking services
    184 Group 99713    Insurance and pension services (excluding reinsurance services)
    185    997131 pension services
    186    997132 Life insurance services (excluding reinsurance services)
    187    997133 Accident and health insurance services
    188    997134 Motor vehicle insurance services
    189    997135 Marine, aviation, and other transport insurance services
    190    997136 Freight insurance services and travel insurance services
    191    997137 Other property insurance services
    192    997139 Other non-life insurance services (excluding reinsurance services)
    193 Group 99714    Reinsurance services
    194    997141 Life reinsurance services
    195    997142 Accident and health reinsurance services
    196    997143 Motor vehicle reinsurance services
    197    997144 Marine, aviation and other transport reinsurance services
    198    997145 Freight reinsurance services
    199    997146 Other property reinsurance services
    200    997149 Other non-life reinsurance services
    201 Group 99715    Services auxiliary to financial services (other than to insurance and pensions)
    202    997151 Services related to investment banking such as mergers and acquisition services, corporate finance and venture capital services
    203    997152 Brokerage and related securities and commodities services including commodity exchange services
    204    997153 Portfolio management services except pension funds
    205    997154 Trust and custody services
    206    997155 Services related to the administration of financial markets
    207    997156 Financial consultancy services
    208    997157 Foreign exchange services
    209    997158 Financial transactions processing and clearing house services
    210    997159 Other services auxiliary to financial services
    211 Group 99716    Services auxiliary to insurance and pensions
    212    997161 Services auxiliary to insurance and pensions
    213    997162 Insurance claims adjustment services
    214    997163 Actuarial services
    215    997164 Pension fund management services
    216    997169 Other services auxiliary to insurance and pensions
    217 Group 99717    Services of holding financial assets
    218    997171 Services of holding equity of subsidiary companies
    219    997172 Services of holding securities and other assets of trusts and funds and similar financial entities
    220 Heading 9972    Real estate services
    221 Group 99721    Real estate services involving owned or leased property
    222    997211 Rental or leasing services involving own or leased residential property
    223    997212 Rental or leasing services involving own or leased non-residential property
    224    997213 Trade services of buildings
    225    997214 Trade services of time-share properties
    226    997215 Trade services of vacant and subdivided land
    227 Group 99722    Real estate services on a fee or commission basis or on contract basis
    228    997221 Property management services on a fee or commission basis or on contract basis
    229    997222 Building sales on a fee or commission basis or on contract basis
    230    997223 Land sales on a fee or commission basis or on contract basis
    231    997224 Real estate appraisal services on a fee or commission basis or on contract basis
    232 Heading 9973    Leasing or rental services without operator
    233 Group 99731    Leasing or rental services concerning machinery and equipment without operator
    234    997311 Leasing or rental services concerning transport equipments including containers, without operator
    235    997312 Leasing or rental services concerning agricultural machinery and equipment without operator
    236    997313 Leasing or rental services concerning construction machinery and equipment without operator
    237    997314 Leasing or rental services concerning office machinery and equipment (except computers) without operator
    238    997315 Leasing or rental services concerning computers without operators
    239    997316 Leasing or rental services concerning telecommunications equipment without operator
    240    997319 Leasing or rental services concerning other machinery and equipments without operator
    241 Group 99732    Leasing or rental services concerning other goods
    242    997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
    243    997322 Leasing or rental services concerning video tapes and disks (home entertainment equipment )
    244    997323 Leasing or rental services concerning furniture and other household appliances
    245    997324 Leasing or rental services concerning pleasure and leisure equipment
    246    997325 Leasing or rental services concerning household linen
    247    997326 Leasing or rental services concerning textiles, clothing and footwear
    248    997327 Leasing or rental services concerning do-it-yourself machinery and equipment
    249    997329 Leasing or rental services concerning other goods
    250 Group 99733    Licensing services for the right to use intellectual property and similar products
    251    997331 Licensing services for the right to use computer software and databases
    252    997332 Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like
    253    997333 Licensing services for the right to reproduce original art works
    254    997334 Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
    255    997335 Licensing services for the right to use research and development products
    256    997336 Licensing services for the right to use trademarks and franchises
    257    997337 Licensing services for the right to use minerals including its exploration and evaluation
    258    997338 Licensing services for right to use other natural resources including telecommunication spectrum
    259    997339 Licensing services for the right to use other intellectual property products and other resources nowhere else classified
    260 Section 8    Business and Production Services
    261 Heading 9981    Research and development services
    262 Group 99811    Research and experimental development services in natural sciences and engineering
    263    998111 Research and experimental development services in natural sciences
    264    998112 Research and experimental development services in engineering and technology
    265    998113 Research and experimental development services in medical sciences and pharmacy
    266    998114 Research and experimental development services in agricultural sciences
    267 Group 99812    Research and experimental development services in social sciences and humanities
    268    998121 Research and experimental development services in social sciences
    269    998122 Research and experimental development services in humanities
    270 Group 99813    Interdisciplinary research services
    271    998130 Interdisciplinary research and experimental development services
    272 Group 99814    Research and development originals
    273    998141 Research and development originals in pharmaceuticals
    274    998142 Research and development originals in agriculture
    275    998143 Research and development originals in biotechnology
    276    998144 Research and development originals in computer related sciences
    277    998145 Research and development originals in other fields nowhere else classified
    278 Heading 9982    Legal and accounting services
    279 Group 99821    Legal services
    280    998211 Legal advisory and representation services concerning criminal law
    281    998212 Legal advisory and representation services concerning other fields of law
    282    998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
    283    998214 Legal documentation and certification services concerning other documents
    284    998215 Arbitration and conciliation services
    285    998216 Other legal services nowhere else classified
    286 Group 99822    Accounting, auditing and bookkeeping services
    287    998221 Financial auditing services
    288    998222 Accounting and bookkeeping services
    289    998223 Payroll services
    290    998224 Other similar services nowhere else classified
    291 Group 99823    Tax consultancy and preparation services
    292    998231 Corporate tax consulting and preparation services
    293    998232 Individual tax preparation and planning services
    294 Group 99824    Insolvency and receivership services
    295    998240 Insolvency and receivership services
    296 Heading 9983    Other professional, technical and business services
    297 Group 99831    Management consulting and management services; information technology services
    298    998311 Management consulting and management services including
          financial, strategic, human resources, marketing, operations and supply chain management
    299    998312 Business consulting services including public relations services
    300    998313 Information technology consulting and support services
    301    998314 Information technology design and development services
    302    998315 Hosting and information technology infrastructure provisioning services
    303    998316 Information technology infrastructure and network management services
    304    998319 Other information technology services nowhere else classified
    305 Group 99832    Architectural services, urban and land planning and landscape architectural services
    306    998321 Architectural advisory services
    307    998322 Architectural services for residential building projects
    308    998323 Architectural services for non-residential building projects
    309    998324 Historical restoration architectural services
    310    998325 Urban planning services
    311    998326 Rural land planning services
    312    998327 Project site master planning services
    313    998328 Landscape architectural services and advisory services
    314 Group 99833    Engineering services
    315    998331 Engineering advisory services
    316    998332 Engineering services for building projects
    317    998333 Engineering services for industrial and manufacturing projects
    318    998334 Engineering services for transportation projects
    319    998335 Engineering services for power projects
    320    998336 Engineering services for telecommunications and broadcasting projects
    321    998337 Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects
    322    998338 Engineering services for other projects nowhere else classified
    323    998339 Project management services for construction projects
    324 Group 99834    Scientific and other technical services
    325    998341 Geological and geophysical consulting services
    326    998342 Subsurface surveying services
    327    998343 Mineral exploration and evaluation
    328    998344 Surface surveying and map-making services
    329    998345 Weather forecasting and meteorological services
    330    998346 Technical testing and analysis services
    331    998347 Certification of ships, aircraft, dams, and the like
    332    998348 Certification and authentication of works of art
    333    998349 Other technical and scientific services nowhere else classified
    334 Group 99835    Veterinary services
    335    998351 Veterinary services for pet animals
    336    998352 Veterinary services for livestock
    337    998359 Other veterinary services nowhere else classified
    338 Group 99836    Advertising services and provision of advertising space or time
    339    998361 Advertising Services
    340    998362 Purchase or sale of advertising space or time, on commission
    341    998363 Sale of advertising space in print media (except on commission)
    342    998364 Sale of television and radio advertising time
    343    998365 Sale of internet advertising space
    344    998366 Sale of other advertising space or time (except on commission)
    345 Group 99837    Market research and public opinion polling services
    346    998371 Market research services
    347    998372 Public opinion polling services
    348 Group 99838    Photography and videography and their processing services
    349    998381 Portrait photography services
    350    998382 Advertising and related photography services
    351    998383 Event photography and event videography services
    352    998384 Specialty photography services
    353    998385 Restoration and retouching services of photography
    354    998386 Photographic and videographic processing services
    355    998387 Other photography and videography and their processing services nowhere else classified
    356 Group 99839    Other professional, technical and business services
    357    998391 Specialty design services including interior design, fashion design, industrial design and other specialty design services
    358    998392 Design originals
    359    998393 Scientific and technical consulting services
    360    998394 Original compilations of facts or information
    361    998395 Translation and interpretation services
    362    998396 Trademarks and franchises
    363    998397 Sponsorship services and brand promotion services
    364    998399 Other professional, technical and business services nowhere else classified
    365 Heading 9984    Telecommunications, broadcasting and information supply services
    366 Group 99841    Telephony and other telecommunications services
    367    998411 Carrier services
    368    998412 Fixed telephony services
    369    998413 Mobile telecommunications services
    370    998414 Private network services
    371    998415 Data transmission services
    372    998419 Other telecommunications services including fax services, telex services nowhere else classified
    373 Group 99842    Internet telecommunications services
    374    998421 Internet backbone services
    375    998422 Internet access services in wired and wireless mode
    376    998423 Fax, telephony over the internet
    377    998424 Audio conferencing and video conferencing over the internet
    378    998429 Other internet telecommunications services nowhere else classified
    379 Group 99843    On-line content services
    380    998431 On-line text based information such as online books, newspapers, periodicals, directories and the like
    381    998432 On-line audio content
    382    998433 On-line video content
    383    998434 Software downloads
    384    998439 Other on-line contents nowhere else classified
    385 Group 99844    News agency services
    386    998441 News agency services to newspapers and periodicals
    387    998442 Services of independent journalists and press photographers
    388    998443 News agency services to audiovisual media
    389 Group 99845    Library and archive services
    390    998451 Library services
    391    998452 Operation services of public archives including digital archives
    392    998453 Operation services of historical archives including digital archives
    393 Group 99846    Broadcasting, programming and programme distribution services
    394    998461 Radio broadcast originals
    395    998462 Television broadcast originals
    396    998463 Radio channel programmes
    397    998464 Television channel programmes
    398    998465 Broadcasting services
    399    998466 Home programme distribution services
    400 Heading 9985    Support services
    401 Group 99851    Employment services including personnel search, referral service and labour supply service
    402    998511 Executive or retained personnel search services
    403    998512 Permanent placement services, other than executive search services
    404    998513 Contract staffing services
    405    998514 Temporary staffing services
    406    998515 Long-term staffing (pay rolling) services
    407    998516 Temporary staffing-to-permanent placement services
    408    998517 Co-employment staffing services
    409    998519 Other employment and labour supply services nowhere else classified
    410 Group 99852    Investigation and security services
    411    998521 Investigation services
    412    998522 Security consulting services
    413    998523 Security systems services
    414    998524 Armoured car services
    415    998525 Guard services
    416    998526 Training of guard dogs
    417    998527 Polygraph services
    418    998528 Fingerprinting services
    419    998529 Other security services nowhere else classified
    420 Group 99853    Cleaning services
    421    998531 Disinfecting and exterminating services
    422    998532 Window cleaning services
    423    998533 General cleaning services
    424    998534 Specialised cleaning services for reservoirs and tanks
    425    998535 Sterilisation of objects or premises (operating rooms)
    426    998536 Furnace and chimney cleaning services
    427    998537 Exterior cleaning of buildings of all types
    428    998538 Cleaning of transportation equipment
    429    998539 Other cleaning services nowhere else classified
    430 Group 99854    Packaging services
    431    998540 Packaging services of goods for others
    432    998541 Parcel packing and gift wrapping
    433    998542 Coin and currency packing services
    434    998549 Other packaging services nowhere else classified
    435 Group 99855    Travel arrangement, tour operator and related services
    436    998551 Reservation services for transportation
    437    998552 Reservation services for accommodation, cruises and package tours
    438    998553 Reservation services for convention centres, congress centres and exhibition halls
    439    998554 Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services
    440    998555 Tour operator services
    441    998556 Tourist guide services
    442    998557 Tourism promotion and visitor information services
    443    998559 Other travel arrangement and related services nowhere else classified
    444 Group 99859    Other support services
    445    998591 Credit reporting and rating services
    446    998592 Collection agency services
    447    998593 Telephone-based support services
    448    998594 Combined office administrative services
    449    998595 Specialised office support services such as duplicating services, mailing services, document preparation and the like
    450    998596 Events, exhibitions, conventions and trade shows organisation and assistance services
    451    998597 Landscape care and maintenance services
    452    998598 Other information services nowhere else classified
    453    998599 Other support services nowhere else classified
    454 Heading 9986    Support services to agriculture, hunting, forestry, fishing, mining and utilities
    455 Group 99861    Support services to agriculture, hunting, forestry and fishing
    456    998611 Support services to crop production
    457    998612 Animal husbandry services
    458    998613 Support services to hunting
    459    998614 Support services to forestry and logging
    460    998615 Support services to fishing
    461    998619 Other support services to agriculture, hunting, forestry and fishing
    462 Group 99862    Support services to mining
    463    998621 Support services to oil and gas extraction
    464    998622 Support services to other mining nowhere else classified
    465 Group 99863    Support services to electricity, gas and water distribution
    466    998631 Support services to electricity transmission and distribution
    467    998632 Support services to gas distribution
    468    998633 Support services to water distribution
    469    998634 Support services to distribution services of steam, hot water and airconditioning supply
    470 Heading 9987    Maintenance, repair and installation (except construction) services
    471 Group 99871    Maintenance and repair services of fabricated metal products, machinery and equipment
    472    998711 Maintenance and repair services of fabricated metal products, except machinery and equipment
    473    998712 Maintenance and repair services of office and accounting machinery
    474    998713 Maintenance and repair services of computers and peripheral equipment
    475    998714 Maintenance and repair services of transport machinery and equipment
    476    998715 Maintenance and repair services of electrical household appliances
    477    998716 Maintenance and repair services of telecommunication equipments and apparatus
    478    998717 Maintenance and repair services of commercial and industrial machinery
    479    998718 Maintenance and repair services of elevators and escalators
    480    998719 Maintenance and repair services of other machinery and equipments
    481 Group 99872    Repair services of other goods
    482    998721 Repair services of footwear and leather goods
    483    998722 Repair services of watches, clocks and jewellery
    484    998723 Repair services of garments and household textiles
    485    998724 Repair services of furniture
    486    998725 Repair services of bicycles
    487    998726 Maintenance and repair services of musical instruments
    488    998727 Repair services for photographic equipment and cameras
    489    998729 Maintenance and repair services of other goods nowhere else classified
    490 Group 99873    Installation services (other than construction)
    491    998731 Installation services of fabricated metal products, except machinery and equipment
    492    998732 Installation services of industrial, manufacturing and service industry machinery and equipment
    493    998733 Installation services of office and accounting machinery and computers
    494    998734 Installation services of radio, television and communications equipment and apparatus
    495    998735 Installation services of professional medical machinery and equipment, and precision and optical instruments
    496    998736 Installation services of electrical machinery and apparatus nowhere else classified
    497    998739 Installation services of other goods nowhere else classified
    498 Heading 9988    Manufacturing services on physical inputs (goods) owned by others
    499 Group 99881    Food, beverage and tobacco manufacturing services
    500    998811 Meat processing services
    501    998812 Fish processing services
    502    998813 Fruit and vegetables processing services
    503    998814 Vegetable and animal oil and fat manufacturing services
    504    998815 Dairy product manufacturing services
    505    998816 Other food product manufacturing services
    506    998817 Prepared animal feeds manufacturing services
    507    998818 Beverage manufacturing services
    508    998819 Tobacco manufacturing services nowhere else classified
    509 Group 99882    Textile, wearing apparel and leather manufacturing services
    510    998821 Textile manufacturing services
    511    998822 Wearing apparel manufacturing services
    512    998823 Leather and leather product manufacturing services
    513 Group 99883    Wood and paper manufacturing services
    514    998831 Wood and wood product manufacturing services
    515    998832 Paper and paper product manufacturing services
    516 Group 99884    Petroleum, chemical and pharmaceutical product manufacturing services
    517    998841 Coke and refined petroleum product manufacturing services
    518    998842 Chemical product manufacturing services
    519    998843 Pharmaceutical product manufacturing services
    520 Group 99885    Rubber, plastic and other non-metallic mineral product manufacturing service
    521    998851 Rubber and plastic product manufacturing services
    522    998852 Plastic product manufacturing services
    523    998853 Other non-metallic mineral product manufacturing services
    524 Group 99886    Basic metal manufacturing services
    525    998860 Basic metal manufacturing services
    526 Group 99887    Fabricated metal product, machinery and equipment manufacturing services
    527    998871 Structural metal product, tank, reservoir and steam generator manufacturing services
    528    998872 Weapon and ammunition manufacturing services
    529    998873 Other fabricated metal product manufacturing and metal treatment services
    530    998874 Computer, electronic and optical product manufacturing services
    531    998875 Electrical equipment manufacturing services
    532    998876 General-purpose machinery manufacturing services nowhere else classified
    533    998877 Special-purpose machinery manufacturing services
    534 Group 99888    Transport equipment manufacturing services
    535    998881 Motor vehicle and trailer manufacturing services
    536    998882 Other transport equipment manufacturing services
    537 Group 99889    Other manufacturing services
    538    998891 Furniture manufacturing services
    539    998892 Jewellery manufacturing services
    540    998893 Imitation jewellery manufacturing services
    541    998894 Musical instrument manufacturing services
    542    998895 Sports goods manufacturing services
    543    998896 Game and toy manufacturing services
    544    998897 Medical and dental instrument and supply manufacturing services
    545    998898 Other manufacturing services nowhere else classified
    546 Heading 9989    Other manufacturing services; publishing, printing and reproduction services; materials recovery services
    547 Group 99891    Publishing, printing and reproduction services
    548    998911 Publishing, on a fee or contract basis
    549    998912 Printing and reproduction services of recorded media, on a fee or contract basis
    550 Group 99892    Moulding, pressing, stamping, extruding and similar plastic manufacturing services
    551    998920 Moulding, pressing, stamping, extruding and similar plastic manufacturing services
    552 Group 99893    Casting, forging, stamping and similar metal manufacturing services
    553    998931 Iron and steel casting services
    554    998932 Non-ferrous metal casting services
    555    998933 Metal forging, pressing, stamping, roll forming and powder metallurgy services
    556 Group 99894    Materials recovery (recycling) services, on a fee or contract basis
    557    998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis
    558    998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
    559 Section 9    Community, social and personal services and other miscellaneous services
    560 Heading 9991    Public administration and other services provided to the community as a whole; compulsory social security services
    561 Group 99911    Administrative services of the government
    562    999111 Overall Government public services
    563    999112 Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service
    564    999113 Public administrative services related to the more efficient operation of business
    565    999119 Other administrative services of the government nowhere else classified
    566 Group 99912    Public administrative services provided to the community as a whole
    567    999121 Public administrative services related to External Affairs, Diplomatic and Consular services abroad
    568    999122 Services related to foreign economic aid
    569    999123 Services related to foreign military aid
    570    999124 Military defence services
    571    999125 Civil defence services
    572    999126 Police and fire protection services
    573    999127 Public administrative services related to law courts
    574    999128 Administrative services related to the detention or rehabilitation of criminals
    575    999129 Public administrative services related to other public order and safety affairs nowhere else classified
    576 Group 99913    Administrative services related to compulsory social security schemes
    577    999131 Administrative services related to sickness, maternity or temporary disablement benefit schemes
    578    999132 Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
    579    999133 Administrative services related to unemployment compensation benefit schemes
    580    999134 Administrative services related to family and child allowance programmes
    581 Heading 9992    Education services
    582 Group 99921    Pre-primary education services
    583    999210 Pre-primary education services
    584 Group 99922    Primary education services
    585    999220 Primary education services
    586 Group 99923    Secondary Education Services
    587    999231 Secondary education services, general
    588    999232 Secondary education services, technical and vocational
    589 Group 99924    Higher education services
    590    999241 Higher education services, general
    591    999242 Higher education services, technical
    592    999243 Higher education services, vocational
    593    999249 Other higher education services
    594 Group 99925    Specialised education services
    595    999259 Specialised education services
    596 Group 99929    Other education and training services and educational support services
    597    999291 Cultural education services
    598    999292 Sports and recreation education services
    599    999293 Commercial training and coaching services
    600    999294 Other education and training services nowhere else classified
    601    999295 services involving conduct of examination for admission to educational institutions
    602    999299 Other educational support services
    603 Heading 9993    Human health and social care services
    604 Group 99931    Human health services
    605    999311 Inpatient services
    606    999312 Medical and dental services
    607    999313 Childbirth and related services
    608    999314 Nursing and physiotherapeutic services
    609    999315 Ambulance services
    610    999316 Medical laboratory and diagnostic-imaging services
    611    999317 Blood, sperm and organ bank services
    612    999319 Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture and the like
    613 Group 99932    Residential care services for the elderly and disabled
    614    999321 Residential health-care services other than by hospitals
    615    999322 Residential care services for the elderly and persons with disabilities
    616 Group 99933    Other social services with accommodation
    617    999331 Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse
    618    999332 Other social services with accommodation for children
    619    999333 Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse
    620    999334 Other social services with accommodation for adults
    621 Group 99934    Social services without accommodation for the elderly and disabled
    622    999341 Vocational rehabilitation services
    623    999349 Other social services without accommodation for the elderly and disabled nowhere else classified
    624 Group 99935    Other social services without accommodation
    625    999351 Child day-care services
    626    999352 Guidance and counseling services nowhere else classified related to children
    627    999353 Welfare services without accommodation
    628    999359 Other social services without accommodation nowhere else classified
    629 Heading 9994    Sewage and waste collection, treatment and disposal and other environmental protection services
    630 Group 99941    Sewerage, sewage treatment and septic tank cleaning services
    631    999411 Sewerage and sewage treatment services
    632    999412 Septic tank emptying and cleaning services
    633 Group 99942    Waste collection services
    634    999421 Collection services of hazardous waste
    635    999422 Collection services of non-hazardous recyclable materials
    636    999423 General waste collection services, residential
    637    999424 General waste collection services, other nowhere else classified
    638 Group 99943    Waste treatment and disposal services
    639    999431 Waste preparation, consolidation and storage services
    640    999432 Hazardous waste treatment and disposal services
    641    999433 Non-hazardous waste treatment and disposal services
    642 Group 99944    Remediation services
    643    999441 Site remediation and clean-up services
    644    999442 Containment, control and monitoring services and other site remediation services
    645    999443 Building remediation services
    646    999449 Other remediation services nowhere else classified
    647 Group 99945    Sanitation and similar services
    648    999451 Sweeping and snow removal services
    649    999459 Other sanitation services nowhere else classified
    650 Group 99949    Others
    651    999490 Other environmental protection services nowhere else classified
    652 Heading 9995    Services of membership organisations
    653 Group 99951    Services furnished by business, employers and professional organisations Services
    654    999511 Services furnished by business and employers organisations
    655    999512 Services furnished by professional organisations
    656 Group 99952    Services furnished by trade unions
    657    999520 Services furnished by trade unions
    658 Group 99959    Services furnished by other membership organisations
    659    999591 Religious services
    660    999592 Services furnished by political organisations
    661    999593 Services furnished by human rights organisations
    662    999594 Cultural and recreational associations
    663    999595 Services furnished by environmental advocacy groups
    664    999596 Services provided by youth associations
    665    999597 Other civic and social organisations
    666    999598 Home owners associations
    667    999599 Services provided by other membership organisations nowhere else classified
    668 Heading 9996    Recreational, cultural and sporting services
    669 Group 99961    Audiovisual and related services
    670    999611 Sound recording services
    671    999612 Motion picture, videotape, television and radio programme production services
    672    999613 Audiovisual post-production services
    673    999614 Motion picture, videotape and television programme distribution services
    674    999615 Motion picture projection services
    675 Group 99962    Performing arts and other live entertainment event presentation and promotion services
    676    999621 Performing arts event promotion and organisation services
    677    999622 Performing arts event production and presentation services
    678    999623 Performing arts facility operation services
    679    999629 Other performing arts and live entertainment services nowhere else classified
    680 Group 99963    Services of performing and other artists
    681    999631 Services of performing artists including actors, readers, musicians, singers, dancers, television personalities, independent models and the like
    682    999632 Services of authors, composers, sculptors and other artists, except performing artists
    683    999633 Original works of authors, composers and other artists except performing artists, painters and sculptors
    684 Group 99964    Museum and preservation services
    685    999641 Museum and preservation services of historical sites and buildings
    686    999642 Botanical, zoological and nature reserve services
    687 Group 99965    Sports and recreational sports services
    688    999651 Sports and recreational sports event promotion and organisation services
    689    999652 Sports and recreational sports facility operation services
    690    999659 Other sports and recreational sports services nowhere else classified
    691 Group 99966    Services of athletes and related support services
    692    999661 Services of athletes
    693    999662 Support services related to sports and recreation
    694 Group 99969    Other amusement and recreational services
    695    999691 Amusement park and similar attraction services
    696      Omitted w.e.f. 20-10-2023
    697    999693 Coin-operated amusement machine services
    698      Omitted w.e.f. 20-10-2023
    699    999699 Other recreation and amusement services nowhere else classified
    700 Heading 9997    Other services
    701 Group 99971    Washing, cleaning and dyeing services
    702    999711 Coin-operated laundry services
    703    999712 Dry-cleaning services (including fur product cleaning services)
    704    999713 Other textile cleaning services
    705    999714 Pressing services
    706    999715 Dyeing and colouring services
    707    999719 Other washing, cleaning and dyeing services nowhere else classified
    708 Group 99972    Beauty and physical well-being services
    709    999721 Hairdressing and barbers services
    710    999722 Cosmetic treatment (including cosmetic or plastic surgery), manicuring and pedicuring services
    711    999723 Physical well-being services including health club and fitness centre
    712    999729 Other beauty treatment services nowhere else classified
    713 Group 99973    Funeral, cremation and undertaking services
    714    999731 Cemeteries and cremation services
    715    999732 Undertaking services
    716 Group 99979    Other miscellaneous services
    717    999791 Services involving commercial use or exploitation of any event
    718    999792 Agreeing to do an act
    719    999793 Agreeing to refrain from doing an act
    720    999794 Agreeing to tolerate an act
    721    999795 Conduct of religious ceremonies or rituals by persons
    722    999799 Other services nowhere else classified
    723 Heading 9998    Domestic services
    724 Group 99980    Domestic services
    725    999800 Domestic services both part time and full time
    726 Heading 9999    Services provided by extraterritorial organisations and bodies
    727 Group 99990    Services provided by extraterritorial organisations and bodies
    728    999900 Services provided by extraterritorial organisations and bodies

    SUJATA CHATURVEDI,

    Commissioner-cum-Principal Secretary

    Commercial Taxes Department.