NO GST / NIL GST or EXEMPTED

SAC /
Sl. No. Nature of Expenses GST Rate
HSN CODE

1 Electricity Charges 0% NA

Water Charges
2 0% NA
(Tanker supply)

3 Bank Interest 0% NA
4 Professional Tax 0% NA

License renewal like

Pollution,
5 0% NA
Factories & Boilers
& Local Bodies

6 Building Tax 0% NA
7 Rent Deposits 0% NA
8 Other Deposits 0% NA
9 Petrol Expense 0% NA

10 Salary 0% NA

Work Charges
11 0% NA
Employees

12 Registration Fees 0% NA

13 RTO Expenses 0% NA
Allowance &
14 incentive to 0% NA
employees
Warranty Labour
15 0% NA
Charges

16 Donation 0% NA
17 LWF Contribution 0% NA
Staff Medical
18 0% NA
Expenses
19 Fine & Penalities 0% NA

Discounts shown in
20 0% NA
bill

GST APPLICABLE & NO ITC

1 Food Expense 12/18 or 28% 9963

Travel claims
2 5% 9964
Radio Taxi / Ola
Transportation
3 5% 9965
Charges GTA
Club &
4 18% 9995
Membership fees
Work Contract Tax
5 Construction of 12% 9954
Building

GST Applicable / RCM supply of

Advertisement
1 Charges / hoarding/ 18% 9983
Print Media etc
All Discounts after
2 GST Impact 9985
supply
3 AMC Charges 18% 9954
Bank Charges
4 Service charges 18% 9971
recovered
Broker Fee &
5 18% 9971
Charges
6 Call Centre Expense 18% 9997

7 Construction Work 12% 9954

Consumables Paint
8 material & 28% 3208 / 3209
Other Consumables
9 Delar meet expense 18% 9997
OEM software
10 18% 9984
Charges
Driver Contract
11 18% 9985
Expense
 House Keeping
12 18% 9997
Charges
13 Insurance Charges 18% 9971
14 Interest 18% 9987
Legal charges to
15 18% 9982
advocate
Loading &
16 18% 9995
unloading
17 Local Conveyance 5% / 12% 9964
18 Mobile charges 18% 9984
19 Training Expense 18% 9992

Outside works
Allied / Painting /
Tinkering / Tyre 9985/9987/9
20 18%
Puncture / 985
Washing / Wheel
Alignment etc

Postage and Courier

21 18% 9968
Charges

Printing &
Stationery(Flex
22 Printing, 18% 9989
Broad Printing,
Notice Printing)
Recruitment
23 18% 9985
Expenses

24 Registration Fees 0% 9985

25 Rent Paid 18% 9972

Repair and
Maintenance
26 Building / 18% 9954
Electrical / P&M /
Others
12% / 18% &
27 Hotel stay expenses 9963
28%

28 RTO Expenses 0% 9985

29 Sales Promotion 18% 9983
Sponsorship
30 18% 9983
services
31 Security Charges 18% 9985
 32 Staff Recruitment 18% 9985
Staff Training
33 18% 9992
Expenses
Staff Uniform 12% textile /
34 9997
Expenses Tailoring 18%
35 Stationery Items 18% 9997
Subscription &
36 18% 9989
periodicals
37 Telephone Charges 18% 9984
38 Towing Charges 18% 9967
39 Traing Expense 18% 9992
Transportation
40 Charges Non 18% 9965
GTA / Trucks
Travelling Expenses
41 12% / 18% 9964 / 9965
Interstate
Travelling Expenses
42 28% 9965
International
Water Charges
43 18% 2201
(packed/branded)

Note : All services / procurement dealing with

unregistered parties we may have to pay GST under
RCM & take input
TED

GST IMPACT / OTHER

REMARKS
Supplies from UR RCM
Applicable
Out of GST
Out of GST does not included
branded /packed water
supply
Existing rule No ITC
Tax levies by local body / other
association out of GST

Tax levies by local body / other

association out of GST

Tax levies by local body / other

association out of GST
If adjust with rent GST
applicable
If adjust with other expenses
GST applicable
Petrol & Diesel out of GST
Employee services & benefits
to employers
exempted
Employee services & benefits
to employers
exempted
If only a pure agent service
ensure balance Nil
If only a pure agent service
ensure balance Nil
Exployee service without any
margin
If there is no supply element &
no consideration
If there is no supply element &
no consideration
Govt levy
Exployee service without any
margin
 Govt levy
GST applicable is after all
discount if shown in the
bill

TC

No ITC
No ITC

No ITC

No ITC

No ITC

y of

If a registered dealer raise a

debit note / Invoice

GST amount no ITC for

immovable property
(Building)

Food charges No ITC

A usdvocate raise bill without
GST component RCM to

Pure Agent Service / If margin

then GST applicable

Out of GST in case pure agent

service other wise @
18%

Building related ITC

restriction

GST applicable only if extra

margin taken by us

Reverse Charge to Service

Receiver ITC can avail
If a third party bill comes

If GTA services RCM @ 5% &

no ITC

Services from Tour operators /

Agencies