25 - Heading 9987
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Description of Service (3) |
Rate % (4) |
Condition (5) |
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[1][(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. |
2.5 |
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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[2][(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. |
2.5 |
-] |
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[3][(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. |
2.5 |
-] |
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[4][(ii) Maintenance, repair and installation (except construction) services, other than (i) [5][,(ia) and (ib)] above [6][and serial number 38 below.] |
9 |
-] |
[4] Substituted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as
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Maintenance, repair and installation (except construction) services. |
9 |
- |