Notification 11/2017-Central Tax (Rate)
How the Rate Column Reads
Column (4) of the Table gives the rate of central tax on an intra-State supply of the service in column (3), subject to the condition in column (5). The tables below give that central tax rate and shorten the descriptions. Read the notification for the full wording of an item before applying it.
The last column doubles the central rate to show the tax with an equal State tax. That column is arithmetic: the State tax notifications are not read for this chart.
"No input tax credit" means the condition that credit of input tax charged on goods and services used in supplying the service has not been taken (Explanation (iv) in paragraph 4). Where an item prints two rates joined by "or", the lower rate carries that condition and the higher rate does not.
- Items shown as omitted in the notification are left out.
- Sl. 1, 2, 4, 14, 18 and 28 of the Table are the Chapter and Section headings and carry no rate.
Section 5, heading 9954
Construction Services
For items (i) to (if) involving transfer of land or undivided share of land, paragraph 2 deems the value of land to be one third of the total amount charged, and tax is paid on the balance.
| Sl. No. and item | Service (shortened) | Central tax | With equal State tax | Condition |
|---|---|---|---|---|
| 3(i) | Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (RREP) commencing on or after 1 April 2019, or in an ongoing RREP where the option for item (ie) or (if) is not exercised | 0.75% | 1.5% | Tax paid in cash; no input tax credit except as in Annexure I or II; 80 per cent of inputs and input services from registered suppliers |
| 3(ia) | Construction of residential apartments other than affordable residential apartments by a promoter in an RREP, same projects | 3.75% | 7.5% | Same conditions as item (i) |
| 3(ib) | Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP, same projects | 3.75% | 7.5% | Same conditions as item (i) |
| 3(ic) | Construction of affordable residential apartments by a promoter in a Real Estate Project (REP) other than RREP, same projects | 0.75% | 1.5% | Same conditions as item (i) |
| 3(id) | Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than RREP, same projects | 3.75% | 7.5% | Same conditions as item (i) |
| 3(ie) | Construction of an apartment in an ongoing project under the specified schemes, where the promoter has exercised the option to pay at this rate | 6% | 12% | One time option in the Form at Annexure IV by 20 May 2019 |
| 3(if) | Construction of a complex, building, civil structure or part thereof, including commercial apartments by a promoter in a REP other than RREP, and residential apartments other than affordable ones in an ongoing project where the option is exercised | 9% | 18% | Same option condition as item (ie) |
| 3(vii) | Composite supply of works contract involving predominantly earth work (more than 75 per cent of the value) provided to the Central Government, State Government, Union territory or a local authority | 9% | 18% | None |
| 3(viii) | Composite supply of works contract and associated services for offshore works contract relating to oil and gas exploration and production in the offshore area beyond 12 nautical miles | 9% | 18% | None |
| 3(x) | Composite supply of works contract by a sub-contractor to the main contractor providing services in item (vii) to the Central Government, State Government, Union territory or a local authority | 9% | 18% | None |
| 3(xi) | House-keeping services such as plumbing, carpentering, supplied through an electronic commerce operator by a person not liable for registration under section 22(1) | 2.5% | 5% | No input tax credit |
| 3(xii) | Construction services other than the items above | 9% | 18% | None |
No rows match — clear the filter to see all.
Items (vii), (viii) and (x) were at 6% central tax until 21 September 2025. Notification 15/2025 substituted 9 from 22 September 2025.
Section 6, headings 9961 to 9969
Trade, Accommodation, Food and Transport Services
| Sl. No. and item | Service (shortened) | Central tax | With equal State tax | Condition |
|---|---|---|---|---|
| 5 | 9961: Services in wholesale trade (commission agents, commodity brokers, auctioneers and similar; not the sale or purchase of goods) | 9% | 18% | None |
| 6 | 9962: Services in retail trade (not the sale or purchase of goods) | 9% | 18% | None |
| 7(i) | 9963: Hotel accommodation with value of supply of a unit of accommodation less than or equal to ₹7,500 per unit per day or equivalent | 2.5% | 5% | No input tax credit |
| 7(ii) | 9963: Restaurant service other than at specified premises | 2.5% | 5% | No input tax credit |
| 7(iii) | 9963: Food or drink supplied by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, in trains or at platforms | 2.5% | 5% | No input tax credit |
| 7(iv) | 9963: Outdoor catering at premises other than specified premises, by a person other than a supplier of hotel accommodation at specified premises or a supplier located in specified premises | 2.5% | 5% | No input tax credit |
| 7(v) | 9963: Composite supply of outdoor catering together with renting of premises, at premises other than specified premises, by the same class of suppliers | 2.5% | 5% | No input tax credit |
| 7(vi) | 9963: Accommodation, food and beverage services other than items (i) to (v), including restaurant service at specified premises and hotel accommodation above ₹7,500 per unit per day | 9% | 18% | None |
| 8(i) | 9964: Transport of passengers by rail in first class or air conditioned coach | 2.5% | 5% | Credit of input tax on goods not utilised for paying tax on the service |
| 8(ii) | 9964: Transport of passengers by air conditioned contract carriage other than motorcab, air conditioned stage carriage or radio taxi | 2.5% | 5% | No input tax credit |
| 8(iii) | 9964: Transport of passengers by air in economy class | 2.5% | 5% | No input tax credit on goods |
| 8(iv) | 9964: Transport of passengers by air, embarking from or terminating in a Regional Connectivity Scheme Airport | 2.5% | 5% | No input tax credit on goods |
| 8(iva) | 9964: Transport of passengers by air by non-scheduled air transport service or charter operations, engaged by specified organisations for religious pilgrimage facilitated by the Government of India under bilateral arrangement | 2.5% | 5% | No input tax credit on goods |
| 8(ivb) | 9964: Transport of passengers by air in a helicopter on seat share basis | 2.5% | 5% | No input tax credit on goods |
| 8(v) | 9964: Transport of passengers by air in other than economy class | 9% | 18% | None |
| 8(vi) | 9964: Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration | 2.5% or 9% | 5% or 18% | At 2.5%: no input tax credit other than of input service in the same line of business, capped at 2.5% |
| 8(via) | 9964: Transport of passengers by ropeways | 2.5% | 5% | No input tax credit on goods |
| 8(vii) | 9964: Passenger transport services other than the items above | 9% | 18% | None |
| 9(i) | 9965: Transport of goods by rail (other than item (iv)) | 2.5% | 5% | Credit of input tax on goods not utilised for paying tax on the service |
| 9(ii) | 9965: Transport of goods in a vessel | 2.5% | 5% | No input tax credit on goods, other than on ships, vessels including bulk carriers and tankers |
| 9(iii)(a) | 9965: Services of a goods transport agency (GTA) where the GTA does not exercise the option to itself pay GST | 2.5% | 5% | No input tax credit |
| 9(iii)(b) | 9965: Services of a GTA where the GTA exercises the option to itself pay GST (declaration in Annexure V) | 2.5% or 9% | 5% or 18% | At 2.5%: no input tax credit |
| 9(iv) | 9965: Transport of goods in containers by rail by any person other than Indian Railways | 2.5% or 9% | 5% or 18% | At 2.5%: no input tax credit |
| 9(v) | 9965: Transportation of natural gas, petroleum crude, motor spirit (petrol), high speed diesel or aviation turbine fuel through pipeline | 2.5% or 9% | 5% or 18% | At 2.5%: no input tax credit |
| 9(vi)(a) | 9965: Multimodal transportation of goods within India by a multimodal transporter where no mode of transport is air | 2.5% | 5% | No input tax credit other than of input services of transportation of goods, capped at 2.5% |
| 9(vi)(b) | 9965: Multimodal transportation of goods within India where at least one mode of transport is by air | 9% | 18% | Only for transport from a place in India to another place in India |
| 9(via) | 9965: Transport of goods by ropeways | 2.5% | 5% | No input tax credit on goods |
| 9(vii) | 9965: Goods transport services other than the items above | 9% | 18% | None |
| 10(i) | 9966: Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration | 2.5% or 9% | 5% or 18% | At 2.5%: no input tax credit other than of input service in the same line of business, capped at 2.5% |
| 10(ia) | 9966: Renting of goods carriage where the cost of fuel is included in the consideration | 2.5% or 9% | 5% or 18% | At 2.5%: no input tax credit other than of input service in the same line of business, capped at 2.5% |
| 10(ii) | 9966: Time charter of vessels for transport of goods | 2.5% | 5% | No input tax credit on goods, other than on ships, vessels including bulk carriers and tankers |
| 10(iii) | 9966: Rental services of transport vehicles with operators, other than the items above | 9% | 18% | None |
| 11 | 9967: Supporting services in transport (GTA service falls under heading 9965) | 9% | 18% | None |
| 12(i) | 9968: Postal services | 9% | 18% | None |
| 12(ii) | 9968: Courier services | 9% | 18% | None |
| 12(iii) | 9968: Local delivery services, (a) supplied through an electronic commerce operator by a person not liable for registration under section 22(1), and (b) other than (a) | 9% | 18% | None |
| 12(iv) | 9968: Delivery services other than items (i), (ii) and (iii) | 9% | 18% | None |
| 13 | 9969: Electricity, gas, water and other distribution services | 9% | 18% | None |
No rows match — clear the filter to see all.
Changes from 22 September 2025 (Notification 15/2025): item 7(i) reduced from 6 to 2.5 with the no-credit condition; the rate 6 was changed to 9 in items 8(v), 8(vi), 9(iii)(b), 9(v) and 10(i) (in the two-rate items, the higher rate); items 9(iv), 9(vi), 10(ia) and Sl. 12 substituted. In the gazette text the rate 9 is printed once against item 12(iii).
Section 7, headings 9971 to 9973
Financial, Real Estate and Leasing Services
| Sl. No. and item | Service (shortened) | Central tax | With equal State tax | Condition |
|---|---|---|---|---|
| 15(ii) | 9971: Transfer of the right to use any goods for any purpose for cash, deferred payment or other valuable consideration | Same rate as on supply of like goods involving transfer of title in goods | Same basis | None |
| 15(iii) | 9971: Any transfer of right in goods or of undivided share in goods without the transfer of title | Same rate as on supply of like goods involving transfer of title in goods | Same basis | None |
| 15(vi) | 9971: Service of third party insurance of goods carriage | 2.5% | 5% | None |
| 15(vii) | 9971: Financial and related services other than the items above | 9% | 18% | None |
| 16(i) | 9972: Services by the Central Government, State Government, Union territory or local authority to a governmental authority or government entity, by way of lease of land | Nil | Nil | None |
| 16(ii) | 9972: Supply of land or undivided share of land by way of lease or sub-lease as part of a composite supply of construction of flats etc. under Sl. 3 items (i) to (if), up to one third of the total amount charged | Nil | Nil | Not for the amount in excess of one third of the total amount |
| 16(iii) | 9972: Real estate services other than items (i) and (ii) | 9% | 18% | None |
| 17(ii) | 9973: Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right | 9% | 18% | None |
| 17(iii) | 9973: Transfer of the right to use any goods for any purpose | Same rate as on supply of like goods involving transfer of title in goods | Same basis | None |
| 17(iv) | 9973: Any transfer of right in goods or of undivided share in goods without the transfer of title | Same rate as on supply of like goods involving transfer of title in goods | Same basis | None |
| 17(viia) | 9973: Leasing or renting of goods | Same rate as applicable on supply of like goods involving transfer of title in goods | Same basis | None |
| 17(viii) | 9973: Leasing or rental services, without operator, other than the items above | 9% | 18% | None |
No rows match — clear the filter to see all.
Item 15(vi) was reduced from 6 to 2.5 from 22 September 2025. Items 15(v) and 17(vi) (leasing of motor vehicles purchased and leased prior to 1 July 2017, at 65 per cent of the rate on like goods) are left out: the notification says nothing in those entries applies on or after 1 July 2020.
Section 8, headings 9981 to 9989
Business and Production Services
| Sl. No. and item | Service (shortened) | Central tax | With equal State tax | Condition |
|---|---|---|---|---|
| 19 | 9981: Research and development services | 9% | 18% | None |
| 20 | 9982: Legal and accounting services | 9% | 18% | None |
| 21(i) | 9983: Selling of space for advertisement in print media | 2.5% | 5% | None |
| 21(ii) | 9983: Other professional, technical and business services other than item (i) and Sl. 38 | 9% | 18% | None |
| 22(i) | 9984: Supply consisting only of e-book | 2.5% | 5% | None |
| 22(ii) | 9984: Telecommunications, broadcasting and information supply services other than item (i) | 9% | 18% | None |
| 23(i) | 9985: Supply of tour operators services | 2.5% | 5% | No input tax credit other than of tour operator service procured from another tour operator; bill to show the gross amount including accommodation and transportation |
| 23(ii) | 9985: House-keeping services such as plumbing, carpentering, supplied through an electronic commerce operator by a person not liable for registration under section 22(1) | 2.5% | 5% | No input tax credit |
| 23(iii) | 9985: Support services other than items (i) and (ii) | 9% | 18% | None |
| 24(i) | 9986: Support services to agriculture, forestry, fishing, animal husbandry, as defined in the Explanation to the item | Nil | Nil | None |
| 24(ii) | 9986: Support services to exploration, mining or drilling of petroleum crude or natural gas or both | 9% | 18% | None |
| 24(iii) | 9986: Support services to mining, electricity, gas and water distribution other than item (ii) | 9% | 18% | None |
| 25(i) | 9987: House-keeping services such as plumbing, carpentering, supplied through an electronic commerce operator by a person not liable for registration under section 22(1) | 2.5% | 5% | No input tax credit |
| 25(ia) | 9987: Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts | 2.5% | 5% | None |
| 25(ib) | 9987: Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts | 2.5% | 5% | None |
| 25(ii) | 9987: Maintenance, repair and installation (except construction) services other than the items above and Sl. 38 | 9% | 18% | None |
| 26(i) | 9988: Job work in relation to diamonds falling under Chapter 71 | 0.75% | 1.5% | None |
| 26(ii) | 9988: Job work in relation to (a) food and food products of Chapters 1 to 22, (b) products of Chapter 23 except dog and cat food of heading 2309, (c) goods of Chapter 30, (d) hides, skins and leather of Chapter 41, (e) printing of newspapers, books (including Braille books), journals and periodicals, (f) printing of goods of Chapters 48 or 49 which attract central tax at 2.5% or Nil, (g) textiles and textile products of Chapters 50 to 63, (h) bricks of Chapters 68 or 69 which attract central tax at 2.5%, (i) products of Chapter 71 other than diamonds, (j) handicraft goods, (k) umbrella | 2.5% | 5% | Clause (d) does not apply to job work on leather goods or footwear of Chapter 42 or 64 |
| 26(iii) | 9988: Job work in relation to manufacture of alcoholic liquor for human consumption | 9% | 18% | None |
| 26(iv) | 9988: Job work other than items (i), (ii) and (iii) | 9% | 18% | None |
| 26(v) | 9988: Any treatment or process on goods belonging to another person, in relation to printing of newspapers, books (including Braille books), journals and periodicals, or printing of goods of Chapters 48 or 49 which attract central tax at 2.5% or Nil | 2.5% | 5% | None |
| 26(vi) | 9988: Tailoring services | 2.5% | 5% | None |
| 26(vii) | 9988: Any treatment or process on goods belonging to another person, other than items (v) and (vi) | 9% | 18% | None |
| 27 | 9989: Other manufacturing services; publishing, printing and reproduction services; material recovery services | 9% | 18% | None |
No rows match — clear the filter to see all.
From 22 September 2025: item 21(ia) (services relating to exploration, mining or drilling of petroleum crude or natural gas, 6%) was omitted, item 24(ii) changed from 6 to 9, and Sl. 26 was substituted as a whole. The earlier 6% residual job work rate no longer appears in Sl. 26.
Section 9, headings 9991 to 9999
Community, Social, Personal and Other Services
| Sl. No. and item | Service (shortened) | Central tax | With equal State tax | Condition |
|---|---|---|---|---|
| 29 | 9991: Public administration and other services provided to the community as a whole; compulsory social security services | 9% | 18% | None |
| 30 | 9992: Education services | 9% | 18% | None |
| 31 | 9993: Human health and social care services | 9% | 18% | None |
| 31A | 9993: Room provided by a clinical establishment (other than ICU, CCU, ICCU, NICU) having room charges exceeding ₹5,000 per day to a person receiving health care services | 2.5% | 5% | No input tax credit |
| 32(i) | 9994: Treatment of effluents by a Common Effluent Treatment Plant | 2.5% | 5% | None |
| 32(ia) | 9994: Treatment or disposal of biomedical waste, or the processes incidental thereto, by a common bio-medical waste treatment facility to a clinical establishment | 2.5% | 5% | None |
| 32(ii) | 9994: Sewage and waste collection, treatment and disposal and other environmental protection services other than items (i) and (ia) | 9% | 18% | None |
| 33 | 9995: Services of membership organisations | 9% | 18% | None |
| 34(i) | 9996: Admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium | 9% | 18% | None |
| 34(ii) | 9996: Admission to exhibition of cinematograph films where the price of the admission ticket is one hundred rupees or less | 2.5% | 5% | None |
| 34(iia) | 9996: Admission to exhibition of cinematograph films where the price of the admission ticket is above one hundred rupees | 9% | 18% | None |
| 34(iii) | 9996: Admission to theme parks, water parks and any other place having joy rides, merry-go rounds, go carting, or to ballet, other than a place covered by item (iiia) | 9% | 18% | None |
| 34(iiia) | 9996: Admission to (a) casinos or race clubs or any place having casinos or race clubs, or (b) sporting events like Indian Premier League | 20% | 40% | Clause (b) does not apply to a recognised sporting event |
| 34(iv) | 9996: Services provided by a race club by way of licensing a bookmaker in such club | 20% | 40% | None |
| 34(vi) | 9996: Recreational, cultural and sporting services other than the items above | 9% | 18% | None |
| 35(i) | 9997: Beauty and physical well-being services falling under Group 99972 | 2.5% | 5% | No input tax credit |
| 35(ii) | 9997: Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified) | 9% | 18% | None |
| 36 | 9998: Domestic services | 9% | 18% | None |
| 37 | 9999: Services provided by extraterritorial organisations and bodies | 9% | 18% | None |
No rows match — clear the filter to see all.
From 22 September 2025: items 32(i), 32(ia) and 34(ii) changed from 6 to 2.5, items 34(iiia) and 34(iv) changed from 14 to 20, and Sl. 35 was split into items (i) and (ii).
Sl. 38 and 39
Entries Not Tied to One Heading
| Sl. No. | Service (shortened) | Central tax | With equal State tax | Condition |
|---|---|---|---|---|
| 38 | Heading 9954 or 9983 or 9987: Construction or engineering or installation or other technical services provided in relation to setting up of bio-gas plant, solar power based devices, solar power generating system, wind mills and wind operated electricity generator, waste to energy plants or devices, ocean waves or tidal waves energy devices or plants | 9% | 18% | Read with S. No. 437 of Schedule I of Notification 9/2025-Central Tax (Rate) |
| 39 | Chapter 99: Services (other than grant of development rights, long term lease of land or FSI) supplied by an unregistered person to a promoter for construction of a project, on which the recipient pays tax under section 9(4) as prescribed in Notification 7/2019-Central Tax (Rate) | 9% | 18% | Applies even where a more specific heading covers the service |
Practical
How to Use This Chart
- Find the heading (first four digits of the SAC), then check the specific items before the residual item: the residual item applies only to services not covered above it.
- Where a 2.5% item carries the no-credit condition, the supplier cannot take input tax credit on goods and services used for that supply.
- For the items with two rates (8(vi), 9(iii)(b), 9(iv), 9(v), 10(i), 10(ia)), the supplier chooses between 2.5% with restricted credit and 9% without the restriction.
Not shown on this page
- Exemptions under Notification 12/2017-Central Tax (Rate) and reverse charge under Notification 13/2017-Central Tax (Rate) are not shown. A service listed here at 9% may be exempt under those notifications.
- Descriptions are shortened and the long conditions for real estate (Sl. 3) and the definitions in paragraph 4 (specified premises, hotel accommodation, restaurant service, goods transport agency and others) are not reproduced.
- The text is the ICAI consolidated copy amended up to Notification 15/2025-Central Tax (Rate) dated 17 September 2025. The CBIC tax information portal list checked on 2 October 2026 shows no later Central Tax (Rate) notification amending Notification 11/2017. A notification not yet on that list would not be reflected.
- The State tax and integrated tax notifications for services are not read. The "With equal State tax" column is the central rate doubled.
- Compensation cess and the six-digit service codes in the Annexure (scheme of classification of services) are not shown.
Official documents behind this page
- Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017, G.S.R. 690(E), ICAI updated copyTable, Sl. No. 1 to 39, columns (2) to (5): headings 9954 to 9999 with items, rates and conditions; paragraph 2 (value of land deemed one third).
- Notification No. 15/2025-Central Tax (Rate) dated 17 September 2025Paragraph (1)(a), clauses (i) to (xiv): changes to Sl. 3, 7, 8, 9, 10, 12, 15, 21, 24, 26, 32, 34, 35 and 38 with effect from 22 September 2025; paragraph (1)(b): definitions.
- CBIC tax information portal, list of Central Tax (Rate) notificationsNotifications after 15/2025: 18/2025 (amends 26/2018), 19/2025 and 01/2026 (amend 9/2025). None amends Notification 11/2017.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.