GST on services: most services are taxed at 18%, some at 5% or Nil, and for several (transport by GTA, legal fees, security, rent to registered businesses) the receiver pays under reverse charge. Pick a service for its rate today and every change since July 2017.
Choose a service
- Transport charges (goods transport, GTA, freight) GST 5% / 18%
- Cab, taxi and passenger transport GST 5% / 18%
- Rent (rental charges for house, shop, office, land) GST 18%
- Vehicle hire and rental (with driver) GST 5% / 18%
- Security services (security guards) GST 18%
- Manpower supply and labour charges GST 18%
- Legal charges (advocate and lawyer fees) GST 18%
- Consultancy and professional fees GST 18%
- Courier charges GST 18%
- Hotel room charges GST 5% / 18%
- Restaurant bills, food and catering GST 5% / 18%
- Construction and works contract GST 1.5% / 5% / 7.5% / 12% / 18%
- Repair and maintenance charges GST 5% / 18%
- Job work charges GST 1.5% / 5% / 18%
- Insurance premium GST 5% / 18%
- Bank charges and loan processing fees GST 18%
- Advertising charges GST 5% / 18%
- Event management, pandal and shamiana GST 18%
- Commission and brokerage GST 18%
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
