|
|
Earlier Rate
|
New Rate
|
|
GTA
|
Option to pay GST @12% (ITC)/@5% (Without ITC)
|
Under Forward Charge
|
|
Orthopedic Appliances
|
12%
|
5%
|
|
Renting of goods carriage where cost of fuel
included.
|
18%
|
12%
|
|
Transport of goods & passengers by ropeways.
|
18%
|
5%
(With ITC of services)
|
|
Hospital having room rent >₹5000 per day/per
patient
|
NIL
|
5%
(Without ITC of services)
|
|
Service by way of renting of residential dwelling
to registered person
|
Exempted
provided renting for non-commercial purpose.
|
Taxable whether for residential/ commercial
purpose under Reverse charge.
|
|
Hotel accommodations
|
Exempted in case rent less than ₹1000/-day per
room
|
Taxable @12%
|
