1. Transport Services:
| Tax rate | ITC – Services | ITC – Goods | ||
| (a) | Goods by rail | |||
| (i) | Containers | 12 | Y | Y |
| (ii) | Others | 5 | Y | N |
| (b) | Passengers by rail (Ex. sleeper class) | 5 | Y | N |
| (c) | GTA Services | |||
| (i) | Household goods for personal use | 5 | N | N |
| (ii) | Others (RCM) | 5 | N | N |
| (d) | Goods in Vessel (upto custom station) | 5 | Y | N |
| (e) | For passengers | |||
| (i) | Air conditioned carriage/Radio taxi | 5 | N | N |
| (ii) | Air | |||
| * | In economy class | 5 | Y | N |
| * | Others | 12 | Y | Y |
| * | To/from regional connectivity scheme | 5 | Y | N |
| (f) | Others | |||
| (i) | Renting of Motorcab | |||
| * | Fuel paid by provider | 5 | N | N |
| * | fuel paid by recipient | 18 | N | N |
| (ii) | Tour operators services | 5 | N | N |
| (iii) | Leasing of Aircrafts | 5 | Y | N |
2. Advertisement:
| (a) | Selling of space in print media | 5 | Y | Y |
| (b) | Job work i.r.t. Newspaper printing | 5 | Y | Y |
3. Restaurant:
| Supplying foods/drinks | ||||
| (a) | No AC (not serving liquor) | 12 | Y | Y |
| (b) | License to serve liquor | 18 | Y | Y |
| (c) | Having AC at anytime during the year | 18 | Y | Y |
| (d) | 5 star or above hotels | 28 | Y | Y |
4. Renting of Commercial places (like hotels)
| For residential or lodging purpose | ||||
| (a) | Room tariff =>1000 but <2500 | 12 | Y | Y |
| (b) | Room tariff =>2500 but <5000 | 18 | Y | Y |
| (c) | RT=>5000 & 5 star or above hotels | 28 | Y | Y |
5. Others
| (a) | Rights to use any goods without transferring of title | Same rate of Goods | ||
| (b) | Foreman of Chit fund | 12 | Y | N |
| (c) | Intellectual Property (use/Temporary T/f) | 12 | Y | Y |
| (d) | Outdoor catering (foods/drinks) | 18 | Y | Y |
| (e) | Function/party including premises rent (foods/drinks) | 18 | Y | Y |
| (f) | Circus, Drama & Indian classic dance | 18 | Y | Y |
| (g) | Work contracts | 18 | Y | Y |
| (h) | Entertainment events/Amusement parks | 28 | Y | Y |
| (i) | Race club | 28 | Y | Y |
| (j) | Gambling | 28 | Y | Y |
| (k) | All other services | 18 | Y | Y |
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