Services taxed at 12%
A narrow band after the September 2025 rationalisation, which withdrew 12% almost everywhere in the services schedule. What is left is construction in an ongoing project where the promoter kept the old rate, printing where only the content comes from the publisher, and some fuel-inclusive vehicle hire.
2 entries of the GST rate schedule for services are taxed at 12%, spread across 2 headings of Chapter 99. 2 service codes normally fall at this rate.
- Schedule entries2
- Headings2
- Service codes2
Not sure your service belongs at this rate?An IncorpX GST advisor will check it, freeWhat the schedule taxes at 12%
Every entry at this rate, grouped by the heading it is written under. The credit condition sits with each entry, because at a concessional rate it usually decides whether the rate is worth taking.
Construction in an ongoing project where the promoter exercised the one-time option to continue paying at the rate that applied before 1 April 2019.
Credit available The option had to be exercised in the prescribed form by 20 May 2019 and cannot be revised.Printing of all goods falling under Chapter 48 or 49 of the Customs Tariff, where only the content is supplied by the publisher and the physical inputs including paper belong to the printer.
Credit available Where the publisher also supplies the paper, the supply is job work under heading 9988 instead.Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
2 SAC codes normally taxed at 12%
Codes whose usual treatment is this rate. A supply under any of them can still fall under a different entry, so open the code to read the full set.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Guides and resources
How the rate you land on plays out in your invoices and returns.
12% GST questions
Which services are taxed at 12% under GST?
2 entries of the GST rate schedule for services are taxed at 12%, spread across 2 headings of Chapter 99. 2 service codes normally fall at this rate. The printing entry is the one that trips people up: if the publisher also supplies the paper, the supply becomes job work under heading 9988 and takes a different rate entirely.
Do I get input tax credit at 12%?
Yes, on the normal conditions of Section 16 of the CGST Act, unless a particular entry says otherwise. The credit condition attached to each entry is shown against it on this page.
How is 12% split between CGST and SGST?
For a supply within one state the rate splits equally: 6% CGST and 6% SGST or UTGST. For a supply between states the whole 12% is charged as IGST instead.
Did this rate change on 22 September 2025?
The 56th GST Council rationalised the slab structure with effect from 22 September 2025. For services it withdrew 12% and 28% in most places, created a 40% demerit rate, moved several concessional entries such as works contracts for government bodies up to 18%, and cut beauty and physical well-being services and effluent and bio-medical waste treatment down to 5%. Always verify the current position on the CBIC portal before invoicing.
Not sure this is the right rate for your services?
Tell us what you actually supply and an IncorpX advisor will help you confirm the SAC code, the rate that applies to it and whether reverse charge is in play, before you invoice or file. Free, with no obligation. IncorpX provides assistance for GST registration and return filing; applications are always filed in your name with the tax authorities.
Nebin Binoy 
