SUMMARISED EFFECTIVE SERVICE TAX RATES W.E.F 01.06.2015

Service Tax  Rate Chart applicable from  01.06.2015
Sr No.	Description of taxable service	Abatement %	Taxable %	Effective Rate %
1	2	3	4	5
A	All Services Not Covered in B-D below	0	100	14.00
B	Services Covered Under Abatement
1	Financial leasing including hire purchase	90	10	1.400
2	Transport of goods by rail	70	30	4.200
3	Transport of passengers, with  or without accompanied belongings by rail	70	30	4.200
4	Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (   including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises	30	70	9.800
5	Transport of passengers by air, with or without accompanied belongings (Only for Economy class)	60	40	5.600
	Other than Economy Class (means business class /First class)	40	60	8.400
6	Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes.	40	60	8.400
7	Services of goods transport agency in relation to transportation of goods.	70	30	4.200
8	Services provided in relation to chit	0	100	14.000
9	Renting of any motor vehicle designed to carry passengers Including Radio taxi,	60	40	5.600
10	Transport of goods in a vessel	70	30	4.200
11	Services  by a tour operator in relation to,-                (i)  a package tour	75	25	3.500
	(ii)  a tour, if the tour operator is providing services solely of arranging or booking accommodation for any person in relation to a tour	90	10	1.400
	(iii) any services other than specified at (i) and (ii) above.	60	40	5.600
12	Construction of a complex, building, civil structure or a part thereof, intended for a sale to a buyer, wholly or partly except where entire consideration is received after issuance of completion certificate by the competent authority
	(i)for residential unit having carpet area upto 2000 square feet or where the amount charged is less than rupees one crore;	75	25	3.500
	(ii) for other than the (i) above.	70	30	4.200 CLICK HERE FOR NEXT PAGE