Services with no GST
Some services carry no GST at all. Either the rate schedule itself rates them at nil, or the exemption notification lifts the charge. An exemption is the stronger instrument: where it applies it removes the tax rather than setting it to zero, and it takes the input tax credit on related inputs with it.
Services with no GST are those the rate schedule rates at nil, plus everything the exemption notification lifts the charge from. There are 56 exempt entries across 26 headings of the services schedule, covering agriculture support, healthcare, education, residential rent and interest among others.
- Exempt entries56
- Headings touched26
Not sure your service belongs at this rate?An IncorpX GST advisor will check it, freeWhat the schedule taxes at Nil
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.
Lease of land by the Central Government, a State Government, a Union territory or a local authority to a governmental authority or a Government entity.
Not applicableSupply of land or an undivided share of land by way of lease or sub-lease, forming part of a composite supply of construction of flats, to the extent of one-third of the total amount charged.
Not applicable The deemed one-third land value is not taxable; the balance is taxed as construction service under heading 9954.Support services to agriculture, forestry, fishing and animal husbandry, including cultivation, harvesting, farm labour supply, renting of agro machinery, storage of agricultural produce and agricultural extension services.
Not applicablePre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling of fruits and vegetables that do not change their essential characteristics.
Not applicableRates 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.
Exempt services, heading by heading
An exemption takes a supply out of the charge instead of setting its rate to zero. Each entry carries its own conditions and definitions, so read the notification entry before relying on one.
9954Construction services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Pure labour contracts for the construction, erection, commissioning or installation of an original works forming part of a housing scheme of the Government, including the Pradhan Mantri Awas Yojana. Notification 12/2017-CT(R), entry 10
- Pure labour contracts for the construction, erection, commissioning or installation of a single residential unit otherwise than as part of a residential complex. Notification 12/2017-CT(R), entry 11
9961Services in wholesale trade1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by a commission agent for the sale or purchase of agricultural produce. Notification 12/2017-CT(R), entry 54
9963Accommodation, Food and beverage services1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by a hotel, inn, guest house, club or campsite for residential or lodging purposes where the declared tariff of a unit of accommodation is below the notified threshold has been withdrawn; low-tariff accommodation is now taxed at 5% rather than exempt. Withdrawn with effect from 18.07.2022
9964Passenger transport services3
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Transport of passengers by a non-air-conditioned stage carriage, by railways in a class other than first class or an air-conditioned coach, by metro, monorail or tramway, and by inland waterways. Notification 12/2017-CT(R), entry 15 and 17
- Transport of passengers by a non-air-conditioned contract carriage, other than for tourism, conducted tours, charter or hire. Notification 12/2017-CT(R), entry 15
- Transport of passengers by air embarking from or terminating in an airport in a north-eastern state or at Bagdogra in West Bengal, in economy class. Notification 12/2017-CT(R), entry 16
9965Goods Transport Services4
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Transport of goods by road, except the services of a Goods Transport Agency or a courier agency. Notification 12/2017-CT(R), entry 18
- Transport of goods by inland waterways. Notification 12/2017-CT(R), entry 18
- Services of a Goods Transport Agency transporting agricultural produce, milk, salt, food grain including flour, pulses and rice, organic manure, newspapers or magazines registered with the Registrar of Newspapers, relief material for disaster-affected areas, or defence or military equipment. Notification 12/2017-CT(R), entry 21
- Services of a Goods Transport Agency where the consideration charged for a single carriage does not exceed Rs. 1,500, or for all the goods of a single consignee does not exceed Rs. 750. Notification 12/2017-CT(R), entry 21
9967Supporting services in transport2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Loading, unloading, packing, storage or warehousing of rice, and of agricultural produce. Notification 12/2017-CT(R), entries 24 and 54
- Warehousing of minor forest produce, and of specified agricultural commodities. Notification 12/2017-CT(R), entry 24B
9968Postal and courier services1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by the Department of Posts by way of post cards, inland letters, book posts and ordinary posts, that is postal envelopes weighing less than ten grams. Notification 12/2017-CT(R), entry 6
9969Electricity, gas, water and other distribution services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Transmission or distribution of electricity by an electricity transmission or distribution utility. Notification 12/2017-CT(R), entry 25
- Supply of water, other than purified, mineral, aerated, distilled, medicinal, ionic, battery or de-mineralised water and water sold in sealed containers. Notification 12/2017-CT(R), entry 99
9971Financial and related services4
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of extending deposits, loans or advances where the consideration is represented by interest or discount, other than interest involved in credit card services. Notification 12/2017-CT(R), entry 27
- Individual life insurance and individual health insurance policies, including reinsurance of those policies, exempt with effect from 22 September 2025. Notification 16/2025-CT(R)
- Services by the Reserve Bank of India, and services by way of collection of contributions under specified pension and social security schemes. Notification 12/2017-CT(R), entries 26 and 36
- Services by way of the sale or purchase of foreign currency among banks or authorised dealers of foreign exchange. Notification 12/2017-CT(R), entry 39
9972Real estate services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of renting a residential dwelling for use as a residence, except where it is rented to a registered person. Notification 12/2017-CT(R), entry 12
- Services by way of renting of precincts of a religious place meant for the general public, subject to the notified rent thresholds. Notification 12/2017-CT(R), entry 13
9973Leasing or rental services with or without operator1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of a right to admission to specified events, and licensing services where the underlying supply is itself exempt. Notification 12/2017-CT(R)
9981Research and development services1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Research and development services supplied by a Government entity, a research association, a university, a college or another institution notified under the Income-tax law, against consideration received in the form of a grant. Notification 12/2017-CT(R), entry 9D
9982Legal and accounting services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Legal services by an individual advocate or a firm of advocates to a person other than a business entity, or to a business entity whose aggregate turnover in the preceding financial year was below the GST registration threshold. Notification 12/2017-CT(R), entry 45
- Services by an arbitral tribunal to a person other than a business entity, or to a small business entity. Notification 12/2017-CT(R), entry 45
9983Other professional, technical and business services1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of technical testing or analysis of newly developed drugs on human participants by a clinical research organisation approved by the Drugs Controller General of India. Notification 12/2017-CT(R), entry 74A
9984Telecommunications, broadcasting and information supply services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of collecting or providing news by an independent journalist, the Press Trust of India or United News of India. Notification 12/2017-CT(R), entry 63
- Services of public libraries by way of lending books, publications or any other knowledge-enhancing content or material. Notification 12/2017-CT(R), entry 50
9985Support services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Notification 12/2017-CT(R), entry 54A
- Services by way of house-keeping, security, cleaning or catering supplied to an educational institution providing pre-school education or education up to higher secondary school. Notification 12/2017-CT(R), entry 66
9986Support services to agriculture, hunting, forestry, fishing, mining and utilities2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services relating to cultivation of plants and rearing of all life forms of animals, except horses, for food, fibre, fuel, raw material or other similar products, including agricultural operations, supply of farm labour, processes that do not alter the essential characteristics of agricultural produce, renting of agro machinery, loading and unloading, and services by an Agricultural Produce Marketing Committee. Notification 12/2017-CT(R), entry 54
- Services by way of artificial insemination of livestock, other than horses. Notification 12/2017-CT(R), entry 54
9988Manufacturing services on physical inputs (goods) owned by others1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except horses, for food, fibre, fuel, raw material or other similar products. Notification 12/2017-CT(R), entry 55
9991Public administration and other services provided to the community as a whole; compulsory social security services3
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by the Central Government, a State Government, a Union territory or a local authority, other than the Department of Posts, transport of goods or passengers, and services in relation to an aircraft or a vessel. Notification 12/2017-CT(R), entries 6 and 7
- Services by a governmental authority by way of an activity in relation to a function entrusted to a Panchayat under Article 243G or to a Municipality under Article 243W of the Constitution. Notification 12/2017-CT(R), entry 4 and 5
- Services by the Government where the consideration for the service does not exceed Rs. 5,000, other than the excluded services. Notification 12/2017-CT(R), entry 9
9992Education services4
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services provided by an educational institution to its students, faculty and staff. Notification 12/2017-CT(R), entry 66
- Transportation of students, catering including any mid-day meal scheme, security, cleaning, house-keeping and admission or examination services supplied to an educational institution providing pre-school education or education up to higher secondary school. Notification 12/2017-CT(R), entry 66
- Services by way of conduct of an entrance examination against consideration in the form of an entrance fee. Notification 12/2017-CT(R), entry 66
- Services provided by the Indian Institutes of Management by way of specified long duration programmes, other than the executive development programme. Notification 12/2017-CT(R), entry 67
9993Human health and social care services4
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Health care services by a clinical establishment, an authorised medical practitioner or para-medics. Notification 12/2017-CT(R), entry 74
- Services by way of transportation of a patient in an ambulance, other than those covered above. Notification 12/2017-CT(R), entry 74
- Services by a veterinary clinic in relation to health care of animals or birds. Notification 12/2017-CT(R), entry 46
- Services by an old age home run by the Central Government, a State Government or a registered entity, to residents aged sixty years or more, up to Rs. 25,000 per month per member. Notification 12/2017-CT(R), entry 9D
9994Sewage and waste collection, treatment and disposal and other environmental protection services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of public conveniences, including the provision of facilities of bathroom, washroom, lavatories, urinal or toilet. Notification 12/2017-CT(R), entry 76
- Services by a governmental authority by way of any activity in relation to solid waste management, water supply or public health, entrusted to a Municipality under Article 243W of the Constitution. Notification 12/2017-CT(R), entry 5
9995Services of membership organizations2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by an unincorporated body or a non-profit entity registered under any law, to its own members against a share of contribution up to Rs. 7,500 per member per month, for sourcing goods or services from a third person for the common use of its members in a housing society or residential complex. Notification 12/2017-CT(R), entry 77
- Services by a trade union to its own members by way of reimbursement of charges or a share of contribution. Notification 12/2017-CT(R), entry 77
9996Recreational, cultural and sporting services4
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by an artist by way of a performance in folk or classical art forms of music, dance or theatre, where the consideration does not exceed Rs. 1,50,000 and the artist is not performing as a brand ambassador. Notification 12/2017-CT(R), entry 78
- Right of admission to a museum, national park, wildlife sanctuary, tiger reserve, zoo or a protected monument. Notification 12/2017-CT(R), entry 79 and 79A
- Right of admission to a circus, dance, theatrical performance, award function, concert, pageant, musical performance, recognised sporting event or planetarium, where the consideration for admission is up to Rs. 500 per person. Notification 12/2017-CT(R), entry 81
- Services by way of training or coaching in recreational activities relating to arts, culture or sport, supplied by a charitable entity or the Government. Notification 12/2017-CT(R), entry 80
9997Other services2
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of funeral, burial, crematorium or mortuary, including transportation of the deceased. Notification 12/2017-CT(R), entry 82
- Services by a person by way of conduct of any religious ceremony. Notification 12/2017-CT(R), entry 13
9999Services provided by extraterritorial organizations and bodies1
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by the United Nations or a specified international organisation, and by a foreign diplomatic mission located in India. Notification 12/2017-CT(R), entries 1 and 2
8 SAC codes normally taxed at Nil
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.
Exempt services questions
Which services are taxed at Nil under GST?
Services with no GST are those the rate schedule rates at nil, plus everything the exemption notification lifts the charge from. There are 56 exempt entries across 26 headings of the services schedule, covering agriculture support, healthcare, education, residential rent and interest among others. Agricultural support work, healthcare by a clinical establishment, education supplied by an institution to its own students, renting a residential dwelling to live in, and interest on deposits and loans are the entries most businesses meet.
What is the difference between nil-rated and exempt?
A nil-rated supply is taxable at a rate of zero, while an exempt supply is taken out of the charge altogether. In practice both mean no GST on the invoice, and in both cases input tax credit on the inputs used for that supply is not available. The difference matters mainly for registration thresholds and for the reversal rules in Rules 42 and 43.
How is Nil split between CGST and SGST?
There is nothing to split. No GST is charged on a nil-rated or exempt supply, so no CGST, SGST or IGST arises.
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 
