LIST OF SERVICES AT NIL RATE — The UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017

## Page 1 RATE OF GST ON SERVICES ## Page 3 INDEX LIST OF SERVICES AT NIL RATE 1 LIST OF SERVICES AT 5% RATE 21 LIST OF SERVICES AT 12% RATE 23 LIST OF SERVICES AT 18% RATE 24 LIST OF SERVICES AT 28% RATE 25 GST ON SUPPLY OF SERVICES AT SAME RATE AS ON SUPPLY OF SIMILAR GOODS 26 ## Page 5 RATE OF GST ON SERVICES LIST OF SERVICES AT NIL RATE Rate Description of Services S. No. Nil Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way 1 of charitable activities. Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil 2 Pure services (excluding works contract service or other composite supplies involving supply of any Nil 3 goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Services by Central Government, State Government, Union territory, local authority or governmental Nil 4 authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Services by a governmental authority by way of any activity in relation to any function entrusted to a Nil 5 Panchayat under article 243G of the Constitution. 1 ## Page 6 Rate Description of Services S. No. Services by the Central Government, State Government, Union territory or local authority excluding Nil 6 the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government,