| Service Tax Rate Chart applicable from 01.06.2015 |
| S.No |
Description of taxable service |
Abatement % |
Taxable % |
Net Rate % |
| A |
All Services Not Covered below |
0 |
100 |
14.00 |
| 1 |
Financial leasing including hire purchase |
90 |
10 |
1.400 |
| 2 |
Transport of goods in rail |
70 |
30 |
4.200 |
| 3 |
Transport of passengers rail |
70 |
30 |
4.200 |
| 4 |
Transport of goods in a vessel |
70 |
30 |
4.200 |
| 5 |
Goods Transport Agency (GTA) |
70 |
30 |
4.200 |
| 6 |
Restaurant (Air Contitioned) Services |
|
40 |
5.600 |
| 7 |
Indoor Catering Services (food plus rent) |
30 |
70 |
9.800 |
| 8 |
Outdoor Catering Services |
|
60 |
8.400 |
| 9 |
Trasnport of passengers by Air (Economy Class) |
60 |
40 |
5.600 |
| Business Class / First Class |
40 |
60 |
8.400 |
| 10 |
Renting of hotels,inns,guest houses,clubs, etc |
40 |
60 |
8.400 |
| 11 |
Services provided in Relation to chit |
0 |
100 |
14.000 |
| 12 |
Renting of Passengers Motor Vehicle Radio taxi |
60 |
40 |
5.600 |
| 13 |
Services by a tour Operator
(i) a package tour |
75 |
25 |
3.500 |
| (ii) a tour, Accomodation Booking only |
90 |
10 |
1.400 |
| (iii) Other than specified at (i) and (ii) above |
60 |
40 |
5.600 |
| 14 |
Construction of Complex, Building, Civil Structure before Completion |
| (i) Residential- Carpet area upto 2000 Sq Ft |
75 |
25 |
3.500 |
| (ii) Residential- Less than Rs One Crore |
75 |
25 |
3.500 |
| (iii) For other than (i) & (ii) above |
70 |
30 |
4.200 |
| 15 |
Service Portion on Execution of Works Contract |
| - Value of service excluding material |
|
100 |
14.000 |
| -Original Work |
|
40 |
5.600 |
| -Maintenance, Repairing of immovable property |
|
70 |
9.800 |
| -Repairs and Maintenance of any goods |
|
70 |
9.800 |
| Composition Scheme applicable on life Ins premium, Money Changers, Lottery Agent, Air Travel Agent. |
