Comprehensive Guide to GST Rates in Madhya Pradesh Tourism

1. MADHYA PRADESH TOURISM

2. CLASSIFICATION OF SERVICE • Classification Scheme for Services under GST (4).xlsx

3. OUTWARD ACTIVITIES

4. OUTWARD ACTIVITIES

5. INWARD ACTIVITIES

6. INWARD ACTIVITIES

7. INWARD ACTIVITIES

8. GST RATES • Exempted Supply • 0% GST Rate – • 5% GST Rate – • 12% GST Rate –  • 18% GST Rate – • 28% GST Rate –

9. GST RATES • 0% GST Rate • Fresh Meat • Fish • Chicken Eggs • Milk ,Butter Milk • Curd , Natural Honey • Fresh Fruits And Vegetables • Flour Besan Salt (un Branded) • Bread Prasad • BindiSindoor • Stamps Judicial Papers • Printed Books • Newspapers • Bangles • Handloom, and other items of daily us

10. GST RATES 5 % GST RATE: • Fish Fillet • Cream Skimmed Milk Powder • Flour Besan (Branded) • Branded Paneer • Frozen Vegetables • Coffee Tea • Spices Pizza Bread • Rusk • Sabudana • Kerosene Coal • Medicines • Stent • Lifeboats

11. GST RATES-12 % • Frozen Meat Products • Butter • Cheese • Ghee • Dry Fruits In Packaged Form • Animal Fat • Sausage • Fruit Juices • Bhutia , Namkeen • Ayurvedic Medicines • Tooth Powder • Agarbatti • Coloring Books • Picture Books • Umbrella • Sewing Machine • Cell phones

12. GST RATES-18 % • Flavored Refined Sugar • Pasta • Cornflakes • Pastries And Cakes • Preserved Vegetables • Jams • Sauces • Ice Cream • Instant Food Mixes • Mineral Water • Tissues, Envelopes • Tampons • Note Books • Steel Products • Printed Circuits • Camera • Speakers • Monitors

13. GST RATES-28 % • Chewing Gum Molasses Chocolate Not Containing Cocoa • Waffles And Wafers Coated With Choclate • Pan Masala • Aerated Water , Paint , Deodorants • Shaving Creams , After Shave • Hair Shampoo • Dye Sunscreen • Wallpaper Ceramic Tiles • Water Heater Dishwasher • Weighing Machine Washing Machine • ATM Vending Machines • Vacuum Cleaner • Shavers • Hair Clippers • Automobiles • Motorcycles • Aircraft For Personal Use • Yachts

14. GST RATES CONSTRUCTION ITEM GST RATE Cement 28 % Wall paper 28 % Paints and varnishes 28% plaster ceramic tiles 28 % Tempered glass 28 % Send line bricks 5 %

15. GST RATES-GOODS LIFESTYLE AND HOME ITEM GST RATE LEATHER BAGS 28% CELL PHONE 18 % YACHTS 28 % AIR CONDITIONERS 28 % REFRIGERATORS 28 % PRINTER 18 % SPORTES GOODS 12 % FURNITURE 28 %

16. GST RATE - SERVICE GST Rate-5 % • Transport of goods by rail • Transport of passengers by rail • Services of goods transport agency (GTA) • Transport of passengers by air in economy class • Transport of passengers, by- (i) Air conditioned contract/stage carriage (ii) a radio tax • Supply of tour operators’ services • Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations Selling of space for advertisement in print media • Services by way of job work in relation to printing of newspapers;

17. GST RATE -SERVICE Gst rate -12 % • Transport of passengers by air in other than economy class • Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly- • Temporary transfer or permitting the use or enjoyment of any Intellectual Property – • Supply of Food/drinks in restaurant not having facility of air-conditioning

18. GST RATE -SREVICE GST RATE- 18 % • Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama- • Composite supply of Works contract - • Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/- and above but less than Rs 7500/- per room per day • Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel

19. SERVICE GST RATE- 28 % • Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per day per room. • Services by way of admission to entertainment events or access to amusement facilities

20. IMPACT OF GST

21. GST IMPACT • Change in accounting software • Provisioning of Purchase invoice • Reports as per the requirements of GST Returns • Change in accounting system by bifurcating purchase invoice entries in to basic amount and taxes • Payment of taxes on receipt of advance • Calculation of Input tax credit only for taxable outward and inward supplies • Working of input service distributor

22. GST IMPACT • Transfer of input tax benefit to customer • Change in current agreements • All outward bills should separately show the amount of CGST ,SGST, and IGST • Change in payment cycle and should be made only after GST Return filing • Dealing with GSTIN registered dealers • Change in tender processing of Engineering section to obtain input tax benefit from the contractors

23. GST IMPACT • ENT KOT should be billed • Discount should be mentioned in the bills • Supervision charges and grants received from the Government shall be taxable in the hands of corporation without any input rebate • Maintenance of books of accounts at unit level

24. GST IMPACT • AP CP EP plan shall be taxable as per room rent • Capital and revenue expenditures should be classified at the time of entry • Any expenditure which will be capitalized will come under the capital goods and no INPUT Credit shall be allowed.

25. GST IMPACT • Presently available CENVAT credit transfer to GST Credit • Documentary proof for consolidated entries in GST Returns