The table below shows the rate of service tax applicable at the relevant period of time.
Service Tax Rate Chart, up to date
Sr.
No.
|
Period
|
Rate of Service Tax
|
Rate of Cess
|
1.
|
01-07-1994 to 13-05-2003
|
5%
|
Nil
|
2.
|
14-05-2003 to 09-09-2004
|
8%
|
Nil
|
3.
|
10-09-2004 to 17-04-2006
|
10%
|
EC 2% of S.Tax
|
4.
|
18-04-2006 to 11-05-2007
|
12%
|
EC 2% of S.Tax
|
| 5. | 12-05-2007 to 25-02-2009 |
12%
|
EC 2% of S.Tax & SHE 1% of S.Tax
|
| 6. | 25-02-2009 to 31-03-2012* |
10%
|
EC 2% of
S.Tax & SHE 1% of S.Tax
|
| 7. | 01-04-2012# |
12%
| EC 2% of S.Tax & SHE 1% of S.Tax |
* NOTIFICATION NO. 8/2009-ST Dated: February 24, 2009
# Notification No. 2/2012 Service Tax dated 17th March, 2012.
# Notification No. 2/2012 Service Tax dated 17th March, 2012.
EC = Education Cess; SHE = Secondary and Higher Education Cess
