Service tax on pest control service
This query is : Resolved
Rajesh Topiwala
(Querist)
13 September 2012
Whether Service Tax is to be leviable on Pest Conttol service provided in Residential Unit ?
We charge Service Tax on services provided in commercial Units @ 12.36 &.
We charge Service Tax on services provided in commercial Units @ 12.36 &.
CA Navin Jain
(Expert)
13 September 2012
yes service tax will be charged.
Rajesh Topiwala
(Querist)
13 September 2012
Even we provide in residential unit, which was exempt earlier. Has it Taxable from which date ? Is there ant notification ?
24 July 2025
Yes, **service tax was applicable on pest control services provided in residential units** in India before the introduction of the Goods and Services Tax (GST) on July 1, 2017.
---
### 📌 Applicability of Service Tax on Pest Control Services
Under the **Negative List regime** introduced in 2012, all services were taxable unless specifically exempted. Pest control services did not fall under any of the exempted categories. Therefore, they were subject to service tax, irrespective of whether they were provided in residential or commercial units.([Wikipedia][1])
---
### 📅 Timeline
* **Before 1 July 2017**: Pest control services were taxable under the service tax regime.
* **From 1 July 2017**: Service tax was subsumed into the Goods and Services Tax (GST).
---
### 📊 GST Rate on Pest Control Services
Under the GST regime, pest control services are classified under **HSN Code 9985**. The applicable GST rates are:
* **5% GST**: For services provided to unregistered persons or under the reverse charge mechanism.
* **18% GST**: For services provided to registered persons.
These rates are consistent for both residential and commercial units.
---
### ✅ Summary
* **Before 1 July 2017**: Pest control services were subject to service tax, regardless of the type of unit.
* **From 1 July 2017**: Service tax was replaced by GST, with rates varying based on the recipient's registration status.
If you need assistance with GST registration or compliance for pest control services, feel free to ask!
[1]: https://en.wikipedia.org/wiki/Service_tax?utm_source=chatgpt.com "Service tax"
---
### 📌 Applicability of Service Tax on Pest Control Services
Under the **Negative List regime** introduced in 2012, all services were taxable unless specifically exempted. Pest control services did not fall under any of the exempted categories. Therefore, they were subject to service tax, irrespective of whether they were provided in residential or commercial units.([Wikipedia][1])
---
### 📅 Timeline
* **Before 1 July 2017**: Pest control services were taxable under the service tax regime.
* **From 1 July 2017**: Service tax was subsumed into the Goods and Services Tax (GST).
---
### 📊 GST Rate on Pest Control Services
Under the GST regime, pest control services are classified under **HSN Code 9985**. The applicable GST rates are:
* **5% GST**: For services provided to unregistered persons or under the reverse charge mechanism.
* **18% GST**: For services provided to registered persons.
These rates are consistent for both residential and commercial units.
---
### ✅ Summary
* **Before 1 July 2017**: Pest control services were subject to service tax, regardless of the type of unit.
* **From 1 July 2017**: Service tax was replaced by GST, with rates varying based on the recipient's registration status.
If you need assistance with GST registration or compliance for pest control services, feel free to ask!
[1]: https://en.wikipedia.org/wiki/Service_tax?utm_source=chatgpt.com "Service tax"
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