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GST Rates Amendment Tree
of
S.No. 25 of Notification No.8/2017 IGST(R) dated 28 Jun 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
25 Jan, 2018
Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 01/2018, 25 Jan 2018   |   View Annexure
25
9987

(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017


Condition

Provided that credit of input tax charged on goods and services has not been taken

[Please refer to Explanation no. (iv)]

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HSN Classification by CTA:  
☍ 9987                              
Past Amendments ▼
1 Jul, 2017
25
9987

Maintenance, repair and installation (except construction) services.

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HSN Classification by CTA:
☍ 9987                              


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May
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T
W
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