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Truncated
VAT Rates:
|
Sl. No.
|
Service Name
|
Truncated VAT Rate
|
Comments
|
|
1.
|
Non-AC
Restaurant
|
6%
|
|
|
2.
|
Motor
garage and workshop
|
4.5%
|
|
|
3.
|
Dockyard
|
4.5%
|
|
|
4.
|
Construction
Firm
|
5.5%
|
|
|
5.
|
Land
Developer
|
1.5%
|
|
|
6.
|
Real
Estate Business (Flat Seller)
|
1.5%
|
|
|
7.
|
Color
Laboratory (Photo Studio)
|
4.5%
|
|
|
8.
|
Furniture
|
In Factory: 6%
In Showroom: 4%
|
|
|
9.
|
Goldsmith
|
2%
|
|
|
10.
|
AC Bus
|
10%
|
|
|
11.
|
AC Launch
|
10%
|
|
|
12.
|
AC Train
|
10%
|
|
|
13.
|
Procurement
Provider
|
4%
|
|
|
14.
|
Transport
Contractor
|
For Petroleum Products: 2.25%
For other goods: 4.5%
|
|
|
15.
|
Electricity
Supplier
|
5%
|
|
|
16.
|
Purchaser
of Auctioned Goods
|
4%
|
|
|
17.
|
Immigration
Adviser
|
4.5%
|
|
|
18.
|
|
4.5%
|
|
|
19.
|
Lessee of
Floor, space, Establishment etc.
|
9%
|
|
|
20.
|
Branded
Ready-Made Garments Seller
|
5%
|
|
|
21.
|
Information
Technology Enabled Services (ITES)
|
4.5%
|
|
|
22.
|
Sponsorship
Services
|
7.5%
|
|
|
23.
|
Meditation
Service
|
7.5%
|
|
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