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
|
