Railway travel and capitation fees or donations in educational institutes are among the new services that may come under the proposed Goods and Services Tax (GST).
The finance ministry on Monday issued a concept paper, which proposed that most services, except 27 categories listed on the 'negative list', should be brought under the GST. The government plans to introduce the GST in April next year.
Items that may come under the GST are services provided by government for a fee, rail travel, transportation of renting of vacant land for commercial use (excluding agricultural use), capitation fees or donation in education institutes and some additional services related to construction and real estate.
The bill has proposed a dual GST structure - one for Centre and the other for states - but has steered clear of making commitment on rates. "We are positive that all the issues which have been pending between the Centre and states will be amicably solved," Gujarat finance minister Saurabhbhai Patel said.
The bill stipulates that an all-powerful GST council will be created to act as a joint forum.