Effective rate after rebate of 0.50%

MSME units & Infrastructure Sector
Hospitality (Classified Hotel without Bar/ Classified Resort without Bar/ Unclassified Hotels having a minimum of 10 Rooms/ Homestays (classified by Tourism Dept – GoK or Ministry of Tourism, GOI) Health Care sector (Hospital/ clinic/ etc)

10.50%

11.00%

Hotels/ Resorts with Bar

10.50%

11%

11.50%

12%

Unclassified Hotels having less than 10 Rooms, Auditorium, Convention Centre, Lodge, Hostel, Kalyanamandapam, Godown, Warehouse, Quarry/ Metal Crushing units, Contractor loan (WEF & EFF)

10.50%

11.50%

12.50%

13.50%

Flat/ Apartment/ Villa/ Shopping Complex/ Mall/ Multiplex/ Cinema Theater/ Film/ Serial

10.50%

11.50%

12.50%

13.50%