GST Rates for Services with HSN Code

Find GST rate on Construction services and services provided by commission agents, commodity brokers, and auctioneers. Similarly, this list contains rates of Services of electronic wholesale agents and brokers, wholesale auctioning houses, and Accommodation, food, and beverages. Find the Complete GST HSN code list for Services for the exact code.

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Below you can get the GST rate on the below types of services

  • GST on Payment to directors’ remuneration
  • Government bodies
  • GST on Rent
  • Tax rates on Contractor
  • Unregistered person
  • Advocates
  • Gateway charges

GST Rates for Services with HSN Code.

The list was updated as on 18.11.2022

Construction Services GST= 1.5 %

Heading 9954 (Construction services)

(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (hereinafter referred to as RREP) which commences on or after 1 st April 2019 or in an ongoing RREP in respect of which the promoter has not exercised an option to pay integrated tax on construction of apartments at the rates as specified for the item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of the completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for the valuation of this service)

Construction Services GST= 7.5 %

Heading 9954 (Construction services)

(ia) Construction of residential apartments other than affordable residential apartments by a promoter in an RREP that commences on or after 1 st April 2019 or in an ongoing RREP in respect of which the promoter has not exercised an option to pay integrated tax on construction of apartments at the rates as specified for the item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of the completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for the valuation of this service)

Construction Services GST= 7.5 % – II

(ib) Construction of commercial apartments (shops, offices, godowns, etc.) by a promoter in an RREP that commences on or after 1 st April 2019 or in an ongoing RREP in respect of which the promoter has not exercised an option to pay integrated tax on construction of apartments at the rates as specified for the item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of the completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for the valuation of this service)

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Note 1) Above GST rate consists of CGST + SGST or IGST. For eg. for construction services, total GST = 1.5 % in the first case. Therefore in this CGST = 0.75%, SGST =0.75% OR IGST = 1.5%.

Frequently Asked Questions

What is the minimum IGST rate for service?

1.50%

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