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.
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