| Services | GST RATE |
|---|---|
| Sleeper, metro tickets and seasonal passes | NIL |
| Outsourcing (in industries such as gems and jewellery, textiles) | 5% |
| Railways (AC) | 5% |
| Restaurants with annual turnover less than Rs. 50 lakhs | 5% |
| Cab aggregators like Ola, Uber | 5% |
| Airlines (Economy class) | 5% |
| Hotels with tariff Rs. 1,000 – 2,500 | 12% |
| Non-AC restaurants without liquor license | 12% |
| Real estate (Work contracts) | 12% |
| State run lotteries | 12% |
| Airlines (Business class) | 12% |
| Telecom, financial service | 18% |
| Hotel room tariff Rs. 2,500 – 7,500 | 18% |
| Hotel room tariff above Rs.7,500 | 28% |
| AC restaurants with liquor license | 18% |
| Movie tickets below Rs. 100 | 18% |
| Movie tickets above Rs. 100 | 28% |
| 5 star hotels | 28% |
| State authorized lotteries | 28% |
