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1 
 
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, 
SECTION 3, SUB-SECTION (i)] 
  
Government of India 
Ministry of Finance  
(Department of Revenue) 
 
Notification No. 8/2017-Integrated Tax (Rate) 
New Delhi, the 28th June, 2017 
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-
section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and 
Services Tax Act, 2017 (1 3 of 2017) read with sub -section (5) of section 15 and sub-section (1) 
of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017),  the Central 
Government, on the recommendations of the Council,  and on being satisfied that it is necessary 
in the public interest so to do,  hereby notifies that the integrated tax, on the inter-State supply of 
services of de scription as specified in column (3 ) of the Table below , falling under Chapter, 
Section or Heading of scheme of classification of services as specified in column (2 ), shall be 
levied at the rate as specified in the corresponding entry in column (4), subject to the conditions 
as specified in the corresponding entry in column (5) of the said Table:- 
Table 
Sl 
No. 
Chapter, 
Section or 
Heading  
Description of Service Rate 
(per cent.) 
 
Condition 
(1) (2) (3) (4) (5) 
1 Chapter 99 All Services   
2 Section 5 Construction Services   
3 Heading 9954 
(Construction 
services) 
(i) Construction of a complex, building, civil 
structure or a part thereof, including a 
complex or building intended for sale to a 
buyer, wholly or partly, except where the 
entire consideration has been received after 
issuance of 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 valuation of this service) 
18 - 
(ii) c omposite supply of w orks contract as 
defined in clause 119 of section 2 of Central 
Goods and Services Tax Act, 2017. 
18 - 
(iii) construction services other than (i) and 
(ii) above. 18 - 
4 Section 6 Distributive Trade Services ; 
Accommodation, Food and  Beverage 
Service; Transport Services; Gas and    
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Electricity Distribution Services 
5 Heading  9961 Services in wholesale trade. 
Explanation-This  service does not include 
sale or purchase of goods but includes: 
– Services of commission agents, 
commodity brokers, and auctioneers and 
all other traders who negotiate whole sale 
commercial transactions between buyers 
and sellers, for a fee or commission’ 
– Services of electronic whole sale agents 
and brokers, 
– Services of whole sale auctioning houses. 
18 - 
6 Heading  9962 Services in retail trade. 
Explanation- This service does not include 
sale or purchase of goods 
18 - 
7 Heading  9963 
(Accommodation, 
food and beverage 
services) 
 
(i) Supply, by way of or as part of any service 
or in any other manner whatsoever, of goods, 
being food or any other article for  human 
consumption or drink, where such supply or 
service is for cash, deferred pay ment or other 
valuable consideration, provided by a 
restaurant, eating joint including mess, 
canteen, neither having the facility of air -
conditioning or central air-heating in any part 
of the establishment, at any time during the 
year and no r having licenc e or permit or by 
whatever name called to serve alcoholic 
liquor for human consumption. 
12 
 
 
- 
 
(ii) Accommodation in hotels, inns, guest 
houses, clubs, campsites or other commercial 
places meant for residential or lodging 
purposes having declared tariff of a unit of 
accommodation of one thousand rupees and 
above but less than two  thousand five 
hundred rupees per unit per day or equivalent. 
Explanation.- “declared tariff” includes 
charges for all amenities provided in the unit 
of accommodation (given on rent for stay) 
like furniture, air conditioner, refrigerators or 
any other amenities, but without excluding 
any discount offered on the published charges 
for such unit. 
12 
 
 
- 
 
(iii) Supply, by way of or as part of any 
service or in any other manner whatsoever, of 
goods, being food or any other article for 
human consumption or any drink, where such 
supply or service is for cash, deferred 
payment or other valuable consideration, 
provided by a restaurant, eating joint 
including mess, canteen,  having licence or 
18 - 
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permit or by whatever name called to serve 
alcoholic liquor for human consumption. 
(iv) Supply, by way of or as part of any 
service or in any other manner whatsoever, of 
goods, be ing food or any other article for  
human consumption or any drink, where such 
supply or service is for cash, deferred 
payment or other valuable consideration, 
provided by a restaurant, eating joint 
including mess, canteen, having the facility of 
air-conditioning or central air -heating in any 
part of the establishment, at any time during 
the year. 
18  
- 
(v) Supply, by way of or as part of any 
service or in any other manner whatsoever in 
outdoor catering wherein goods, be ing food 
or any other article for  human consumption 
or any drink (whether or not alcoholic liquor 
for human consumption), as a part of such 
outdoor catering and such supply or service is 
for cash, deferred payment or other valuable 
consideration. 
18 - 
(vi) Accommodation in hotels, inns, guest 
houses, clubs, campsites or other commercial 
places meant for residential or lodging 
purposes having declared tariff of a unit of 
accommodation of two thousand five hundred 
rupees and above but less than seven 
thousand five hundred rupees per unit per day 
or equivalent. 
Explanation.- “declared tariff” includes 
charges for all amenities provided in the unit 
of accommodation (given on rent for stay) 
like furniture, air conditioner, refrigerators or 
any other amenities, but without excluding 
any discount offered on the published charges 
for such unit. 
18 - 
(vii) Supply, by way of or as part of any 
service or in any other manner whatsoever, of 
goods, including but not limite d to food or 
any other article for  human consumption or 
any drink (whether or not alcoholic liquor for 
human consumption), where such supply or 
service is for cash, deferred payment or other 
valuable consideration, in a premises 
(including hotel, convention center, club, 
pandal, shamiana or any other place, specially 
arranged for organis ing a function) together 
with renting of such premises. 
18 - 
(viii) Accommodation in hotels including five 28 - 
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star hotels, inns, guest houses, clubs, 
campsites or other commercial places meant 
for residential or lodging purposes having 
declared tariff of a unit of accommodation of 
seven thousand and five hundred rupees and 
above per unit per day or equivalent. 
Explanation.-“declared tariff ” includes 
charges for all amenities provided in the unit 
of accommodation (given on rent for stay) 
like furniture, air conditioner, refrigerators or 
any other amenities, but without excluding 
any discount offered on the published charges 
for such unit. 
(ix) Accommodation, f ood and beverage 
services other than (i), (ii), (iii), (iv), (v), (vi), 
(vii) and (viii) above. 
18 - 
8 Heading  9964 
(Passenger 
transport 
services) 
(i) Transport of passengers, with or without 
accompanied belongings, by rail in first class 
or air conditioned coach. 
5 
Provided that 
credit of input tax 
charged in respect 
of goods used in 
supplying the 
service is not 
utilised for paying  
integrated t ax, 
central tax, state 
tax or union 
territory tax on the 
supply of the 
service 
(ii) Transport of passengers, with or without 
accompanied belongings by- 
(a) air conditioned contract carriage other 
than motorcab; 
(b) air conditioned stage carriage; 
(c) radio taxi. 
Explanation.- 
(a) “contract carriage ” has the meaning 
assigned to it in clause (7) of section 2 of the 
Motor Vehicles Act, 1988 (59 of 1988); 
(b) “stage carriage” has the meaning assigned 
to it in clause (40) of section 2 of the Motor 
Vehicles Act, 1988 (59 of 1988) ; 
(c) “radio taxi” means a taxi including a radio 
cab, by whatever name called, which is in 
two-way radio communication with a central 
control office and is enabled for tracking 
using Global Positioning System (GPS) or 
General Packet Radio Service (GPRS). 
5 
Provided that 
credit of input tax 
charged on goods 
or services used  
in supplying the 
service has not 
been taken 
[Please refer to 
Explanation no. 
(iv)] 
(iii) Transport of passengers, with or without 
accompanied belongings, by air in economy 5 Provided that 
credit of input tax 
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class. 
 
charged on goods 
used  in supplying 
the service has not 
been taken 
[Please refer to 
Explanation no. 
(iv)] 
(iv) Transport of passengers, with or without 
accompanied belongings, by air, embarking 
from or terminating in a Regional 
Connectivity Scheme Airport, as notified by 
the Ministry of Civil Aviation. 
 
  5 
Provided that 
credit of input tax 
charged on goods 
used  in supplying 
the service has not 
been taken 
[Please refer to 
Explanation no. 
(iv)] 
(v) Transport of passengers by air, with or 
without accompanied belongings, in other 
than economy class. 
12 - 
(vi) Transport of passengers by motorcab  
where the cost of fuel is included in the 
consideration charged from the service 
recipient. 
5 
Provided that 
credit of input tax 
charged on goods 
and services used  
in supplying the 
service has not 
been taken 
[Please refer to 
Explanation no. 
(iv)] 
(vii) Passenger transport services other than 
(i), (ii), (iii), (iv), (v) and (vi) above. 18 - 
9 Heading  9965 
(Goods 
transport 
services) 
(i) Transport of goods by rail (other than 
services specified at item no. (iv)). 
5 
Provided that 
credit of input tax 
charged in respect 
of goods in 
supplying the 
service is not 
utilised for paying  
integrated tax,  
central tax, state 
tax or union 
territory tax on the 
supply of the 
service 
(ii) Transport of goods in a vessel including 
services provided or agreed to be provided by 
a person located in non -taxable territory to a 
person located in non -taxable territory by 
way of transportation of goods by a vessel 
from a place outside India up to the  customs 
5 
Provided that 
credit of input tax 
charged on goods 
(other than on 
ships, vessels 
including bulk 
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station of clearance in India. carriers and 
tankers) used  in 
supplying the 
service has not 
been taken 
Explanation: This 
condition will not 
apply where the 
supplier of service 
is located in non -
taxable territory. 
[Please refer to 
Explanation no. 
(iv)] 
(iii) Services of goods transport agency 
(GTA) in relation to transportation of goods 
(including used household goods for personal 
use). 
Explanation.- “goods transport agency” 
means any person who provides service in 
relation to transport of goods by road and 
issues consignment note, by whatever name 
called. 
5 
Provided that 
credit of input tax 
charged on goods 
and services used  
in supplying the 
service has not 
been taken  
[Please refer to 
Explanation no. 
(iv)] 
(iv) Transport of goods in containers by rail 
by any person other than Indian Railways. 12 - 
(v) Goods transport s ervices other than (i), 
(ii), (iii) and (iv) above. 18 - 
10 Heading  9966 
(Rental 
services of 
transport 
vehicles) 
(i) Renting of motorcab where the cost of fuel 
is included in the consideration charged from 
the service recipient. 
 
 5 
Provided that 
credit of input tax 
charged on goods 
and services used  
in supplying the 
service has not 
been taken 
[Please refer to 
Explanation no. 
(iv)] 
(ii) Rental services of transport vehicles with 
or without operators, other than (i)  above. 9 - 
11 Heading 9967 
(Supporting 
services in 
transport) 
(i) Services of goods transport agency (GTA) 
in relation to transportation of goods 
(including used household goods for personal 
use). 
Explanation.- “goods transport agency” 
means any person who provides service in 
relation to transport of goods by road and 
issues consignment note, by whatever name 
called. 
5 
Provided that 
credit of input tax 
charged on goods 
and services used  
in supplying the 
service has not 
been taken  
[Please refer to 
Explanation no. 
(iv)] 
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(ii) Supporting services in transport other 
than (i) above. 18 - 
12 Heading  9968 Postal and courier services. 18  
- 
13 Heading  9969 Electricity, gas, water and other distribution 
services. 18  
- 
14 Section 7 Financial and related services; real estate 
services; and rental and leasing services.   
15 Heading  9971 
(Financial and 
related 
services) 
(i) Services provided by a foreman of a chit 
fund in relation to chit. 
Explanation.- 
(a) "chit" means a transaction whether called 
chit, chit fund, chitty, kuri, or by whatever 
name by or under which a person enters into 
an agreement with a specified number of 
persons that every one of them shall 
subscribe a certain sum of money (or a 
certain quantit y of grain instead) by way of 
periodical instalments over a definite period 
and that each subscriber shall, in his turn, as 
determined by lot or by auction or by tender 
or in such other manner as may be specified 
in the chit agreement , be entitled to a pri ze 
amount; 
(b) “foreman of a chit fund” shall have the 
same meaning as i s assigned to the 
expression “foreman” in clause (j) of section 
2 of the Chit Funds Act, 1982 (40 of 1982). 
12 
Provided that 
credit of input tax 
charged on goods 
used  in supplying 
the service has not 
been taken  
[Please refer to 
Explanation no. 
(iv)] 
(ii) Transfer of the right to use any goods for 
any purpose (whether or not for a specified 
period) for cash, deferred payment or other 
valuable consideration. 
 
Same rate 
of 
integrated 
tax as on 
supply of 
like goods 
involving 
transfer of 
title in 
goods 
- 
(iii) Any transfer of right in goods or of 
undivided share in goods without the transfer 
of title thereof. 
 
Same rate 
of 
integrated 
tax as on 
supply of 
like goods 
involving 
transfer of 
title in 
goods 
- 
(iv) Leasing of aircrafts by an operator for 
operating scheduled air transport service or  5 Provided that 
credit of input tax 
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8 
 
scheduled air cargo service by way of 
transaction covered by clause (f) paragraph 5 
of Schedule II of the Central Goods and 
Services Act, 2017. 
Explanation.-  
(a) “operator” means a person, organisation 
or enterprise engaged in or offering to engage 
in aircraft operations; 
(b) “scheduled air transport service” means 
an air  transport service undertaken between 
the same two or more places operated 
according to a published time table or with 
flights so regular or frequent  that they 
constitute a recognis able systematic series, 
each flight being open to use by members of 
the public; 
(c) “scheduled air cargo service” means air 
transportation of cargo or mail on a scheduled 
basis according to a published time table or 
with flights so regular or frequent  that they 
constitute a recognis ably systematic series, 
not open to use by passengers. 
charged on goods  
used  in supplying 
the service has not 
been taken 
Explanation: This 
condition will not 
apply where the 
supplier of the 
leasing service is 
located in non -
taxable territory. 
[Please refer to 
Explanation no. 
(iv)] 
(v) Financial and related services other than 
(i), (ii), (iii) and (iv) above. 18  
- 
16 Heading 9972 Real estate services. 18  
- 
17 Heading 9973 
(Leasing or 
rental services, 
with or without 
operator) 
(i) Temporary or permanent transfer or 
permitting the use or enjoyment of 
Intellectual Property (IP) right in respect of 
goods other than Information Technology 
software. 
12 - 
(ii) Temporary or permanent transfer or 
permitting the use or enjoyment of 
Intellectual Property (IP) right in respect of 
Information Technology software.  
[Please refer to Explanation no. (v)] 
18 - 
(iii) Transfer of the right to use any goods for 
any purpose (whether or not for a specified 
period) for cash, deferred payment or other 
valuable consideration. 
 
Same rate 
of 
integrated 
tax as on 
supply of 
like goods 
involving 
transfer of 
title in 
goods 
- 
(iv) Any transfer of right in goods or of 
undivided share in goods without the transfer 
of title thereof. 
 
Same rate 
of 
integrated 
tax as on 
- 
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9 
 
supply of 
like goods 
involving 
transfer of 
title in 
goods 
(v) Leasing of aircrafts by an operator for 
operating scheduled air transport service or  
scheduled air cargo service by way of 
transaction covered by clause (f) paragraph 5 
of Schedule II of the Central Goods and 
Services Act, 2017. 
Explanation.-  
(a) “operator” means a person, organisation 
or enterprise engaged in or offering to engage 
in aircraft operations; 
(b) “scheduled air transport service” means 
an air transport service undertaken between 
the same two or more places operated 
according to a published time table or with 
flights so regular or frequent  that they 
constitute a recognis able systematic series, 
each flight being open to use by members of 
the public; 
(c) “s cheduled air cargo service” means air 
transportation of cargo or mail on a scheduled 
basis according to a published time table or 
with flights so regular or frequent  that they 
constitute a recognis ably systematic series, 
not open to use by passengers. 
5 
Provided that 
credit of input tax 
charged on goods  
used  in supplying 
the service has not 
been taken 
Explanation: This 
condition will not 
apply where the 
supplier of the 
leasing service is 
located in non -
taxable territory. 
[Please refer to 
Explanation no. 
(iv)] 
(vi) Leasing or rental services, with or 
without operator, other than (i), (ii), (iii) , (iv) 
and (v) above. 
Same rate 
of 
integrated 
tax as 
applicable 
on supply 
of like 
goods 
involving 
transfer of 
title in 
goods 
- 
18 Section 8 Business and Production Services   
19 Heading  9981 Research and development services. 18 - 
20 Heading  9982 Legal and accounting services. 18 - 
21 Heading  9983 
(Other 
professional, 
technical and 
business 
(i) Selling of space for advertisement in print 
media. 5 - 
(ii) Other professional, technical and business 
services other than (i) above. 18 - 
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10 
 
services) 
22 Heading  9984 Telecommunications, broadcasting and 
information supply services. 18 - 
23 Heading  9985 
(Support 
services) 
(i) Supply of tour operators services. 
Explanation.-  "tour operator" means any 
person engaged in the business of planning, 
scheduling, organizing, arranging tours 
(which may include arrangements for 
accommodation, sightseeing or other similar 
services) by any mode of transport, and 
includes any person engaged in the business 
of operating tours. 
5 
1. Provided that 
credit of input tax 
charged on goods 
and services used  
in supplying the 
service has not 
been taken  
[Please refer to 
Explanation no. 
(iv)] 
2. The bill issued 
for supply of this 
service indicates 
that it is inclusive 
of charges of 
accommodation 
and transportation 
required for such 
a tour and the 
amount charged in 
the bill is the 
gross amount 
charged for such a 
tour including the 
charges of 
accommodation 
and transportation 
required for such 
a tour. 
(ii) Support services other than (i) above 18 - 
24 Heading 9986 (i) Support services to agriculture, forestry, 
fishing, animal husbandry.  
Explanation. - Support services to 
agriculture, forestry, fishing , animal 
husbandry mean -  
(i) Services relating to cultivation of plants 
and rearing of all life forms of animals, 
except the rearing of horses, for food, fibre, 
fuel, raw material or other similar products 
or agricultural produce by way of— 
(a) agricultural operations directly related 
to production of any agricultural produce 
including cultivation, harvesting, 
threshing, plant protection or testing; 
(b) supply of farm labour;  
Nil - 
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(c) processes carried out at an 
agricultural farm including tending, 
pruning, c utting, harvesting, drying, 
cleaning, trimming, sun drying, 
fumigating, curing, sorting, grading, 
cooling or bulk packaging and such like 
operations which do not alter the 
essential characteristics of agricultural 
produce but make it only marketable for 
the primary market;  
(d) renting or leasing of agro machinery 
or vacant land with or without a structure 
incidental to its use;  
(e) loading, unloading, packing, storage 
or warehousing of agricultural produce; 
(f) agricultural extension services; 
(g) service s by any Agricultural Produce 
Marketing Committee or Board or 
services provided by a commission agent 
for sale or purchase of agricultural 
produce. 
(ii) Services by way of pre -conditioning, 
pre-cooling, ripening, waxing, retail 
packing, labelling of fruits  and vegetables 
which do not change or alter the essential 
characteristics of the said fruits or 
vegetables. 
(iii) Carrying out an intermediate production 
process as job work in relation to cultivation 
of plants and rearing of all life forms of 
animals, ex cept the rearing of horses, for 
food, fibre, fuel, raw material or other 
similar products or agricultural produce. 
(ii) Support services to mining, electricity, 
gas and water distribution. 18 - 
25 Heading  9987 Maintenance, repair and installation (except 
construction) services. 18 - 
26 Heading  9988 
(Manufacturin
g services on 
physical inputs 
(goods) owned 
by others) 
(i) Services by way of job work in relation to- 
(a) Printing of newspapers; 
(b) Textile yarns (other than of man -made 
fibres) and textile fabrics; 
(c) Cut and polished diamonds; precious 
and semi -precious stones ; or plain and 
studded jewellery of gold and other 
precious metals, falling under Chapter 
71 in the First Schedule to the Customs 
Tariff Act, 1975 (51of 1975); 
5 - 
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12 
 
(d) Printing of books (including Braille 
books), journals and periodicals; 
(e) Processing of hides, skins and leather 
falling under Chapter 41 in the First 
Schedule to the Customs Tariff Act, 
1975 (51of 1975). 
Explanation.- “man made fibre s” means 
staple fibr es and filaments of organic 
polymers produced by manufacturing 
processes either,- 
(a) by polymerisation of organic monomers 
to produce polymers such as 
polyamides, polyesters, polyolefins or 
polyurethanes, or by chemical 
modification of polym ers produced by 
this process [ for example, poly(vinyl 
alcohol) prepared by the hy drolysis of 
poly(vinyl acetate)]; or  
(b) by dissolution or chemical treatment of 
natural organic polymers (for example, 
cellulose) to produce polymers such as 
cuprammonium rayon (cupro) or viscose 
rayon, or by chemical modification of 
natural organic polymers (for example, 
cellulose, casein and other proteins, or 
alginic acid), to produce polymers such 
as cellulose acetate or alginates. 
(ii) Manufacturing services on physical inputs 
(goods) owned by others , other than (i) 
above. 
18 - 
27 Heading  9989 Other manufacturing services; publishing, 
printing and reproduction services; materials 
recovery services. 
18 - 
28 Section 9 Community, Social and  Personal Services 
and other miscellaneous services   
29 Heading  9991 Public administration and other services 
provided to the community as a whole; 
compulsory social security services. 
18 - 
30 Heading  9992 Education services. 18 - 
31 Heading  9993 Human health and social care services. 18 - 
32 Heading 9994 Sewage and waste collection, treatment and 
disposal and other environmental protection 
services. 
18 - 
33 Heading 9995 Services of membership organisations. 18 - 
 
34 
Heading  9996 
(Recreational, 
cultural and 
sporting 
services) 
(i) Services by way of admission or access to 
circus, Indian classical dance including folk 
dance, theatrical performance, drama. 
18 - 
(ii) Services by way of admission exhibition 
of cinematograph films wher e price of 
admission ticket is one hundred r upees or 
18 - 
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13 
 
less. 
(iii) Services by way of admission to 
entertainment events or access to amusement 
facilities including exhibition of 
cinematograph films, theme parks, water 
parks, joy rides, merry -go rounds, go-carting, 
casinos, race -course, ballet, any sporting 
event such as Indian Premier League and the 
like.  
28 - 
(iv) Services provided by a race club by way 
of totalisator or a license to bookmaker in 
such club. 
28 - 
(v) Gambling. 28 - 
(vi) Recreational, cultural and sporting 
services other than (i),  (ii), (iii), (iv) and (v) 
above. 
18 - 
35 Heading 9997 Other services (washing, cleaning and dyeing 
services; beauty and physical well -being 
services; and other miscellaneous services 
including services nowhere else classified). 
18 - 
36 Heading  9998 Domestic services. 18 - 
37 Heading  9999 Services prov ided by extraterritorial 
organisations and bodies. 18 - 
 
2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3  
of the Table above, involving transfer of property in land or undivided share of land, as the case 
may be, the value of supply of service and goods portion in such supply shall be equivalent to 
the total amount charged for such supply less the value of land or undivided share of land, as the 
case may be, and the value of land or undivided share of land, as the case may be, in such supply 
shall be deemed to be one third of the total amount charged for such supply. 
Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-  
(a) consideration charged for aforesaid service; and 
(b) amount charged for transfer of land or undivided share of land, as the case may be. 
 
3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the 
Official Gazette by the organising State, whichever is higher, in case of lottery run by State 
Government and 100/128 of the face value or the price notified in t he Official Gazette by the 
organising State, whichever is higher, in case of lottery authorised by State Government.  
 
4. Explanation.- For the purposes of this notification,- 
(i) Goods includes capital goods. 
(ii) Reference to “Chapter”, “Section” or “H eading”, wherever they occur, unless the 
context otherwise requires, shall mean respectively as “Chapter, “Section” and “H eading” 
in the scheme of classification of services. 
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14 
 
(iii) The rules for the interpretation of the First Schedule to the Customs Tari ff Act, 1975 
(51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First 
Schedule shall, so far as may be, apply to the interpretation of heading 9988. 
(iv) Wherever a rate has been prescribed in this notification subject to the condition that 
credit of input tax charged on goods or services used in supplying the service has not been 
taken, it shall mean that,- 
(a) credit of input tax charged on goods or servi ces used exclusively in supplying such 
service has not been taken; and  
(b) credit of input tax charged on goods or services used partly for supplying such 
service and partly for effecting other supplies eligible for input tax credits, is reversed 
as if supply of such service is an exempt supply  and attracts provisions of clause (iv) of 
section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (2) 
of section 17 of the Central Goods and Services Tax Act, 2017  and the rules made 
thereunder.  
(v) "information technology software” means any representation of instructions, data, 
sound or image, including source code and object code, recorded in a machine readable 
form, and capable of being manipulated or providing interactivity to a us er, by means of a 
computer or an automatic data processing machine or any other device or equipment. 
(vi) “agricultural extension” means application of scientific research and knowledge to 
agricultural practices through farmer education or training;  
(vii)“agricultural produce” means any produce out of cultivation of plants and rearing of all 
life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or 
other similar products, on which either no further processing is done or su ch processing is 
done as is usually done by a cultivator or producer which does not alter its essential 
characteristics but makes it marketable for primary market; 
(viii)“Agricultural Produce Marketing Committee or Board” means any committee or board 
constituted under a State law for the time being in force for the purpose of regulating the 
marketing of agricultural produce; 
 
5.  This notification shall come into force with effect from 1st day of July, 2017.  
 
 
[F.No. 334/1/2017-TRU] 
 
 
 
(Ruchi Bisht) 
Under Secretary to the Government of India 