26 July 2025
For the **Surveying Industry (Land Surveying services)** in India, here’s a brief overview of applicable taxes as per the timeline around 2010 and general current scenario:
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### 1. **Service Tax (2010 era):**
* Land surveying services fall under **service tax**. * Around 2010, service tax was applicable at around **10.3%** (including education cess). * This tax is levied on the service provider on the fees charged for surveying services.
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### 2. **VAT (Value Added Tax):**
* VAT typically applies to **sale of goods**, not services. * Since surveying is a **service**, VAT generally **does not apply** unless you are selling physical products related to surveying. * Some states might have specific local taxes or entry taxes if you purchase equipment or software.
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### 3. **Other Taxes:**
* **TOT (Turnover Tax)** was applicable in some states (like Maharashtra) on small businesses as a simpler tax on turnover but typically for goods. * For a pure service business like surveying, TOT usually **does not apply**. * You may be subject to **Professional Tax** depending on the state. * **Income Tax** applies on the net profits of the surveying business/professional fees.
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### 4. **GST (Post-2017 Update):**
* After introduction of GST in 2017, **service tax was subsumed under GST**. * Surveying services now attract **GST**, which is generally at **18%** under the “Consulting services” or “Professional services” category. * You need GST registration if turnover exceeds the prescribed threshold (typically ₹20 lakhs).
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### Summary:
| Tax Type | Applicability for Surveying Industry | | ---------------- | ---------------------------------------- | | Service Tax | Yes (10.3% in 2010) | | VAT | No, unless goods sold | | TOT | Usually No | | Professional Tax | Yes, if applicable in the state | | Income Tax | On net profits | | GST (Post-2017) | Yes, generally 18% on surveying services |
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If you want, I can help you with the latest GST registration process and compliance for your surveying business!