QUESTION
One Architect or Civil Engineer with his main profession also provide
consultancy service to land owner for transfer of Agriculture Land into
Non-Agriculture Land (Permission etc) and charged fees for this service. What is
the SAC and rate of tax for this service? Please provide the any AAR or case
relating to this services.
ANSWER
Facts of the case: HSN code and rate of tax applicable for consultancy
services provided by Architect or Civil Engineer to land owner for transfer of
Agriculture Land into Non-Agriculture Land (Permission etc).
Law Applicable: Notification
11/2017 Central Tax (Rate)
|
21. Heading 9983 (Other professional, technical and business services) |
|
|
|
(i) Selling of space for advertisement in print media. |
2.5 |
- |
|
(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both |
6 |
- |
|
(ii) Other professional, technical and business services other than (i) and (ia) above and serial number 38 below |
Extract of detailed annexure is as follows:
|
305 |
Group 99832 |
Architectural services, urban and land planning and landscape architectural services |
|
|
306 |
998321 |
Architectural advisory services |
|
|
----------------------------- |
|||
|
314 |
Group 99833 |
Engineering services |
|
|
315 |
998331 |
Engineering advisory services |
|
|
------------------------- |
|
356 |
Group 99839 |
Other professional, technical and business services |
|
|
------------------------- |
|||
|
364 |
998399 |
Other professional, technical and business services nowhere else classified |