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Notification No. 3/2018 – Central Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

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Important Keyword: Section 9(3) CGST Act 2017, F. No. 354/13/2018- TRU, Notification No. 3/2018 – Central Tax (Rate), Notification No. 13/2017 – Central Tax (Rate).

[F. No. 354/13/2018- TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 25th January, 2018

Notification No. 3/2018 – Central Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GSR……(E).In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28thJune, 2017, namely:-

In the said notification,-

  • in the Table, after serial number 5 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely: –
(1)(2)(3)(4)
“5AServices supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).Central Government, State Government, Union territory    or local authorityAny person registered under the Central Goods and Services Tax Act, 2017.”;
  • in the Explanation, after clause (e), the following clause shall be inserted, namely: –

‘(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).’.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 13/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 692 (E), dated the 28thJune, 2017 and was last amended by notification No. 33/2017 – Central Tax (Rate), dated the 13th October, 2017 vide number G.S.R. 1275 (E), dated the 13th October, 2017.

Read More: Notification No. 16/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

Web Stories: Notification No. 16/2018 – Central Tax (Rate) GST: Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

Download Pdf: https://taxinformation.cbic.gov.in/

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