Important Keyword: F. No. DGEP/SEZ/09/2017, Notification No. 18/2017 – Integrated Tax (Rate), Section 6(1) IGST Act 2017.
[F. No. DGEP/SEZ/09/2017] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 5th July, 2017
Notification No. 18/2017 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G. S. R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Council, hereby exempts services imported by a unit or a developer in the Special Economic Zone for authorized operations, from the whole of the integrated tax leviable thereon under section 5 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017).
(Dharmvir Sharma) Under Secretary to the Government of India
[F. No. 354/137/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 18th August, 2017
Notification No.19/2017 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G. S. R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 1/2017-Integrated Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G. S. R. 666 (E) dated the 28th June, 2017, namely:-
2. In the said notification, in Schedule III – 18%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
(1)
(2)
(3)
“452A
4011 70 00
Tyre for tractors
452B
4013 90 49
Tube for tractor tyres
452C
8408 20 20
Agricultural Diesel Engine of cylinder capacity exceeding 250 cc for Tractor
452D
8413 81 90
Hydraulic Pumps for Tractors
452E
8708 10 10
Bumpers and parts thereof for tractors
452F
8708 30 00
Brakes assembly and its parts thereof for tractors
452G
8708 40 00
Gear boxes and parts thereof for tractors
452H
8708 50 00
Transaxles and its parts thereof for tractors
452I
8708 70 00
Road wheels and parts and accessories thereof for tractors
452J
8708 91 00
Radiator assembly for tractors and parts thereof Cooling system for tractor engine and parts thereof
452K
8708 92 00
Silencer assembly for tractors and parts thereof
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
452M
8708 94 00
Steering wheels and its parts thereof for tractor
452N
8708 99 00
Hydraulic and its parts thereof for tractors
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”.
(Ruchi Bisht) Under Secretary to the Government of India
Note: The principal notification No. 1/2017- Integrated Tax (Rate) dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G. S. R. 666 (E), dated the 28th June, 2017 and last amended vide notification No. 16/2017- Integrated Tax (Rate) dated the 30th June, 2017 published vide number G. S. R 809 (E) dated the 30th June, 2017.
[F. No.354/173/2017 -TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 22nd August, 2017
Notification No. 20/2017 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub- section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the IGST Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the CGST Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do,
hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table,-
i. against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.
12
–
(iv) Composite supply of works contract as defined in clause (119) of section 2 of the CGST Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- a road, bridge, tunnel, or terminal for road transportation for use by general public; a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; a pollution control or effluent treatment plant, except located as a part of a factory; or a structure meant for funeral, burial or cremation of deceased.
12
–
(v) Composite supply of works contract as defined in clause (119) of section 2 of the CGST Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- railways, excluding monorail and metro; a single residential unit otherwise than as a part of a residential complex; low-cost houses up to a carpet area of 60 square meters per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; low cost houses up to a carpet area of 60 square meters per house in a housing project approved by the competent authority under-the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; any housing scheme of a State Government; post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or mechanized food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
12
–
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
18
-”;
ii. against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(vi) Transport of passengers by motor cab where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
or
12
-”;
iii. against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Services of goods transport agency (GTA) in relation to transportation of goods (includingused household goods for personal use). Explanation.-“goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken.[Please refer to Explanation no. (iv)]
or
12
Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it.”;
iv. against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
or
12
-”;
v. against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
or
12
Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it.”;
vi. against serial number 26,-
(a) in column (3), in item (i),-
A. for sub-item (b), the following sub-item shall be substituted, namely:-
“(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
B. the Explanation shall be omitted;
(b). for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- printing of newspapers; printing of books (including Braille books), journals and periodicals.
5
–
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.
18
-”;
vii. for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-
(1)
(2)
(3)
(4)
(5)
“27
Heading9989
(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
12
–
(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
18
-”;
viii. against serial number 34, in column (3), in item (i), after the word “drama”, the words “or planetarium” shall be inserted.
(Ruchi Bisht) Under Secretary to the Government of India
Note: – The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 8/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 683 (E), dated the 28th June, 2017.
[F. No.354/173/2017 -TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 22nd August, 2017
Notification No. 21/2017 – Integrated Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,
hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 684(E), dated the 28th June, 2017, namely:-
In the said notification,-
in the Table,-
after serial number 10 and the entries relating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“10A
Chapter 99
Services provided by and to Fédération International de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.
Nil
Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017.”;
after serial number 12 and the entries relating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“12A
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
Nil
Nil
12B
Heading 9961 or Heading 9962
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
Nil
Nil”;
against serial number 36, in column (3),-
in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;
in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal BimaYojana (PMFBY)”, shall be substituted;
in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:- “(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.
(Ruchi Bisht) Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017.
[F. No. 354/173/2017- TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 22nd August, 2017
Notification No. 22/2017 – Integrated Tax (Rate)
Table of Contents
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 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government on the recommendations of the Council hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.10/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 685(E), dated the 28th June, 2017, namely:-
In the said notification,-
in the Table, against serial number 2, in column (2), after the words and brackets “goods transport agency (GTA)” the words and figure “, who has not paid integrated tax at the rate of 12%,” shall be inserted;
in the Explanation, after clause (d), the following clause shall be inserted, namely:- “(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.
(Ruchi Bisht) Under Secretary to the Government of India
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 10/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 685 (E), dated the 28th June, 2017.
