21 - Heading 9983 (Other professional, technical and business services)
|
Description of Service (3) |
Rate % (4) |
Condition (5) |
|
(i) Selling of space for advertisement in print media. |
2.5 |
- |
|
[i][(ia) *** |
** |
**] |
|
[ii][[(ii) Other professional, technical and business services other than (i) above and serial number 38 below] |
9 |
- |
[i] Omitted by N No. 15/2025-CTR wef 22-09-2025. Earlier inserted by N No. 20/2019-CTR dt 30-09-2019 wef 01-10-2019 as
|
(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both |
6 |
- |
[ii] Substituted by N No. 15/2025-CTR wef 22-09-2025. Before substitution it read as under
|
(ii) Other professional, technical and business services other than 1[(i) and (ia) above] 2[and serial number 38 below.] |
|
1. Substituted for words “(i) above” by N No. 20/2019-CTR dt 30-09-2019 wef 01-10-2019 2. Words inserted by N No. 27/2018-CTR dt. 31-12-2018 wef 01-01-2019. |