List of Services With 5 Percent GST Rate

List of all services falling under the slab of 5 percent GST rate are as follows:

List of Services With 5 Percent GST Rate

1. Transport of passengers by rail in first class or air-conditioned coaches 5% with ITC of input services.

2. Transport of passengers, by-
(a) air conditioned contract carriage other than the motor cab;
(b) air conditioned stage carriage;
(c) radio taxi

ITC is not available.

3. Transport of passengers by air in economy class. 5 percent GST rate with ITC of input services.

4. Transport of passengers, by air, embarking from or terminating in a Regional Connectivity Scheme Airport. 5 percent GST rate with ITC of input services.

5. Renting of the cab where the cost of fuel is included in the consideration charged from the service recipient. 5% GST rate with no ITC.

6. Transport of goods by rail. 5% GST rate with ITC of input services.

7. Transport of goods in a vessel. 5% GST rate with ITC of input services.

8. Services of goods transport agency (GTA) in relation to transportation of goods [including used household goods for personal use]. 5% GST rate with no ITC to the service provider.

9. Leasing of aircraft by a scheduled airlines for scheduled operations. 5% GST with ITC of input services.

10. Selling of space for advertisement in print media. 5% GST rate.

11. Supply of tour operators services. It has 5% GST with no ITC.

12. Services by way of job work in relation to-
a) Printing of newspapers;
b) Textile yarns (other than of man-made fibers) and textile fabrics;
c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewelry of gold and other precious metals, falling under Chapter of HSN;
d) Printing of books (including Braille books), journals and periodicals;
e) Processing of hides, skins, and leather falling under Chapter 41 of HSN.

You can download GST templates like GST Bill of Supply, GST Payment Voucher, and GST Export Invoice from here.

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