List of services where VAT deduction at source is Mandatory
Serial No.
|
Service Code
|
Title of Service
|
Rate of VAT deduction at
source
|
|
01.
|
S002.00
|
Decorators and caterers
|
15%
|
|
02.
|
S003.10
|
Motor garage and workshop
|
10%
|
|
03.
|
S003.20
|
Dockyard
|
10%
|
|
04.
|
S004.00
|
Construction Firm
|
7%
|
|
05.
|
S007.00
|
Advertising Agency
|
15%
|
|
06.
|
S008.10
|
Printing press
|
15%
|
|
07.
|
S009.00
|
Auctioneer
|
15%
|
|
08.
|
S010.10
|
Land developer
|
3%
|
|
09.
|
S010.20
|
Flat seller
|
a) From 1 to 1600 square
feet
|
2%
|
b)
From 1601 square feet or
above
|
4.5%
|
|||
c)
On reregistration
|
2%
|
|||
10.
|
S014. 00
|
Indenting agency
|
15%
|
|
11.
|
S020.00
|
Survey agency
|
15%
|
|
12.
|
S021.00
|
Ogranization renting out plant and capital machinery
|
15%
|
|
13.
|
S024.00
|
Seller of furniture
|
(a) at production stage
|
7%
|
(b) at showroom (if VAT Challan in support of 7% VAT payment at production
stage is available, if not available then 7+5=12%)
|
5%
|
|||
14.
|
S028.00
|
Courier and express mail service
|
15%
|
|
15.
|
S031.00
|
Individual, organization
or establishment performing
repair and servicing of
taxable goods in exchange of
consideration.
|
15%
|
|
16.
|
S032.00
|
Consultancy firm and supervisory firm
|
15%
|
|
17.
|
S033.00
|
Awarder of lease (Izaradar)
|
15%
|
|
18.
|
S034.00
|
Audit and accounting firm
|
15%
|
|
19.
|
S037.00
|
Procurement provider
|
5%
|
|
20.
|
S040.00
|
Security service
|
15%
|
|
21.
|
S045.00
|
Lawyer
|
15%
|
|
22.
|
S048.00
|
Transport contractor
|
a) for transport of petroleum products
|
5%
|
b)
for transport of other
products
|
10%
|
|||
23.
|
S049.00
|
Rent-a-car
|
15%
|
|
24.
|
S050.10
|
Architect,
interior designer or interior
decorator
|
15%
|
|
25.
|
S050.20
|
Graphic designer
|
15%
|
|
26.
|
S051.00
|
Engineering firm
|
15%
|
|
27.
|
S052.00
|
Rentor of sound and lighting instruments
|
15%
|
|
28.
|
S053.00
|
Board meeting attendee
|
15%
|
|
29.
|
S054.00
|
Advertizer through satellite channel
|
15%
|
|
30.
|
S058.00
|
Organization renting out chartered
aircraft or helicopter
|
15%
|
|
31.
|
S060.00
|
Purchaser of auctioned goods
|
5%
|
|
32.
|
S065.00
|
Organization performing the works of cleansing and maintenance of building and floor
|
15%
|
|
33.
|
S066.00
|
Seller of lottery
ticket
|
15%
|
|
34.
|
S071.00
|
Event organizer
|
15%
|
|
35.
|
S072.00
|
Organization supplying and managing human resources
|
15%
|
|
36.
|
S099.10
|
Information Technology Enabled Services (ITES)
|
5%
|
|
37.
|
S099.20
|
Other Miscellaneous Services
|
15%
|
|
38.
|
S099.30
|
Sponsorship Services
|
15%
|
|
39.
|
S099.60
|
Credit Rating Agency
|
7%
|
|