Service provided

Abatement rate rate

Effective rate

Conditions to be followed to claim abatement 
1.Tour operator service
1.1.Accommodation booking 90% 1.24% No cenvat credit for input, input services or capital goods.Invoice includes amount of accommodation.
1.2.A package tour 75% 3.09% No cenvat credit for input, input services or capital goods.
1.3.Other tours 60% 4.94% The bill includes gross amount charged for tour.
2.Financial lease service
 90% 1.24% Nil
3.Transport of goods by rail service
 70% 3.71% Nil
4.Transport of passenger by rail
 70% 3.71% Nil
5.Transport of passenger by air
 60% 4.94% Nil
6. Supply of Food or article of human consumption
6.1  in a restaurant / other premises 40% 4.94% Cenvat credit of goods in Ch. 1 to 22 not taken.Further, Rule 6 reversal  required
6.2   in convention centre, pandal, shamiana etc 70% 8.65% Cenvat credit of goods in Ch. 1 to 22 not taken.Further, Rule 6 reversal  required
7. Accommodation in hotels, inns etc
 60% 7.42% Cenvat credit on inputs and CG is not availed
8. Works Contract
8.1 for execution of original works 40% 4.94% Cenvat credit on inputs not availed
  8.2 maintenance /repair /reconditioning /restoration /servicing of any goods 70% 8.65% Cenvat credit on inputs not availed
  8.3 other 60% 7.42% Cenvat credit on inputs not availed
9.Good transport agency services
 75% 3.09% Cenvat credit for input, input services and capital goods has not been taken
10.Chit fund services
 30% 8.65% Same as above
11.Renting of motor vehicle designed to carry passengers
 60% 4.94% Same as above
12.Transport of goods in vessel
 50% 6.18% Same as above
13.Consturction service
13.1.Carpet area of unit is less than 2000 sq ft and amount charged is less than 1 crore 75% 3.09% Cenvat credit for input used for provision of service has not been taken and value of land is included in the amount charged
13.2.In all other cases 70% 3.71% Same as above