Heading 9987 - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

25 Heading 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 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 117 [ (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 5 - ] 120 [ (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts 5 - ] (ii) Maintenance, repair and installation (except construction) services, other than (i) 121 [ ,(ia) and (ib) ] above 72 [ and serial number 38 below ] . 18 - ************* Notes: As Amended vide Notification No. 02/2021- Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 25 Heading 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 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv) (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts 5 - (ii) Maintenance, repair and installation (except construction) services, other than (i) and (ia) above and serial number 38 below. 18 - ************* Notes: As Amended vide NOTIFICATION No. 02/2020 Integrated Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020 25 Heading 9987 53 [ (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 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above and serial number 38 below. 18 -] ************* Notes: As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, 25 Heading 9987 53 [ (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 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 25 Heading 9987 Maintenance, repair and installation (except construction) services. 18 -