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 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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, Ministry of Finance (Department of Revenue), No. 1/2017-Union Territory 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. 710(E)., dated the 28th June, 2017, namely:-
In the said notification, –
in Schedule II – 6%, –
after serial number 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
“121A
4819 10, 4819 20
Cartons, boxes and cases of, – corrugated paper or paper board; ornon-corrugated paper or paper board”;
after serial number 180 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“180A
7310, 7323, 7612, or 7615
Milk cans Aluminium”;
made
of
Iron, Steel, or
after serial number 183 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“183A
7321 or 8516
Solar cookers”;
against serial number 199, in column (3), after the word “brooders”, the words and symbol “; parts thereof” shall be inserted;
in Schedule III – 9%, –
for serial number 153A and the entries relating thereto, the following serial number and entries shall be substituted, namely: –
“153A
4819 (except 4819 10, 4819 20)
All Goods (other than Cartons, boxes and cases of, –
corrugated paper or paper board;ornon-corrugated paper or paper board)”;
against serial number 224, after the word “equipment”, the words and symbols “; other than Milk cans made of Iron, or Steel ” shall be inserted;
against serial number 235, in column (3), at the end, for the words, “and wood burning stoves of iron or steel”, the words, “ ,wood burning stoves of iron or steel, and solar cookers” shall be substituted;
against serial number 273, after the words “boxes, etc.”, the words and symbols “; other than Milk cans made of Aluminium” shall be inserted;
against serial number 275A, after the words “Utensils”, the words and symbol “; Milk cans made of Aluminium” shall be inserted;
against serial number 378A, in column (3), for the words and symbol “domestic purposes;” , the words, symbol and brackets “domestic purposes [other than solar cookers];” shall be substituted;
after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:-
“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression ‘pre-packaged and labelled’.”.
2. This notification shall come into force from the 15th day of July, 2024.
(Nitish Karnatak) Under Secretary
Note: – The principal notification No. 1/2017-Union territory Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, and was last amended vide notification No. 01/2024 – Union territory Tax (Rate), dated the 3rd January, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 12(E), dated the 3rd January, 2024.
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 7, sub- section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with and sub-section (5) of section 15 and sub- section (1) of section 16 of the Central Goods and Services Tax 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 notifies that the union territory tax, on the intra- State supply of service of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of service as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-
Table
Sl No.
Chapter, Section or Heading
Description of Service
Rate (per cent.)
Condition
(1)
(2)
(3)
(4)
(5)
1
Chapter 99
All Services
2
Section 5
Construction Services
3
Heading 9954 (Construction service)
(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
9
–
(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Service Tax Act, 2017.
9
–
(iii) construction service other than (i) and (ii) above.
9
–
4
Section 6
Distributive Trade Service; Accommodation, Food and Beverage Service; Transport Service; Gas and
Electricity Distribution Services
5
Heading 9961
Services in wholesale trade. Explanation.- This service does not include sale or purchase of goods but includes: Service of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ Service of electronic whole sale agents and brokers, Service of whole sale auctioning houses.
9
–
6
Heading 9962
Services in retail trade. Explanation.– This service does not include sale or purchase of goods
9
–
7
Heading 9963 (Accommodation, food and beverage services)
(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air- conditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
6
–
(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
6
–
(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or
9
–
permit or by whatever name called to serve alcoholic liquor for human consumption.
(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.
9
–
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
9
–
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9
–
(vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises.
9
–
(viii) Accommodation in hotels including five
14
–
star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. Explanation.-“declared tariff ” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
9
–
8
Heading 9964 (Passenger transport services)
(i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach.
2.5
Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying union territory tax or integrated tax on the supply of the service
Transport of passengers, with or without accompanied belongings by-air conditioned contract carriage other than motorcab;air conditioned stage carriage;radio taxi. Explanation.- “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);“stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;“radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
2.5
Provided that credit of input tax charged on goods or services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
2.5
Provided that credit of input tax charged on goods used in supplying
the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation.
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
6
–
(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
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)]
(vii) Passenger transport services other than (i), (ii) (iii), (iv), (v) and (vi) above.
9
–
9
Heading 9965 (Goods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).
2.5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying union territory tax or integrated tax on the supply of the service
(ii) Transport of goods in a vessel.
2.5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not
been taken [Please refer to Explanation no. (iv)]
(iii) 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.
2.5
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)]
(iv) Transport of goods in containers by rail by any person other than Indian Railways.
6
–
(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
9
–
10
Heading 9966 (Rental services of transport vehicles)
(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
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)]
(ii) Rental services of transport vehicles with or without operators, other than (i) above.
9
–
11
Heading 9967 (Supporting services in transport)
(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.
2.5
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)]
(ii) Supporting services in transport other than (i) above.
9
–
12
Heading 9968
Postal and courier services.
9
–
13
Heading 9969
Electricity, gas, water and other distribution services.
9
–
14
Section 7
Financial and related services; real estateservices; and rental and leasing services.
15
Heading 9971 (Financial and
(i) Services provided by a foreman of a chit fund in relation to chit.
6
Provided that credit of input tax
related services)
Explanation.- “chit” means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount;“foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).
charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
(iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;“scheduled air transport service” means an air transport service undertaken between
2.5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
(v) Financial and related services other than (i), (ii), (iii) and (iv) above.
9
–
16
Heading 9972
Real estate services.
9
–
17
Heading 9973 (Leasing or rental services, with or without operator)
(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software.
6
–
(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)]
9
–
(iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
(iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof.
Same rate of union territory tax as on supply of like goods involving transfer of title in goods
–
(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5
2.5
Provided that credit of input tax charged on goods used in supplying
of Schedule II of the Central Goods and Services Act, 2017. Explanation.- “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;“scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;“scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
the service has not been taken [Please refer to Explanation no. (iv)]
(vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above.
Same rate of union territory tax as applicable on supply of like goods involving transfer of title in goods
–
18
Section 8
Business and Production Services
19
Heading 9981
Research and development services.
9
–
20
Heading 9982
Legal and accounting services.
9
–
21
Heading 9983 (Other professional, technical and business services)
(i) Selling of space for advertisement in print media.
2.5
–
(ii) Other professional, technical and business services other than (i) above.
9
–
22
Heading 9984
Telecommunications, broadcasting and information supply services.
9
–
23
Heading 9985 (Support services)
(i) Supply of tour operators services. Explanation.- “tour operator” means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and
2.5
1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
includes any person engaged in the business of operating tours.
[Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
(ii) Support services other than (i) above
9
–
24
Heading 9986
(i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;supply of farm labour;processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for
Nil
–
the primary market; renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;loading, unloading, packing, storage or warehousing of agricultural produce;agricultural extension services;services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
(ii) Support services to mining, electricity, gas and water distribution.
9
–
25
Heading 9987
Maintenance, repair and installation (except construction) services.
9
–
26
Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others)
Services by way of job work in relation to-Printing of newspapers;Textile yarns (other than of man-made fibres) and textile fabrics; Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);Printing of books (including Braille books), journals and periodicals; Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,- by polymerisation of organic monomers
2.5
–
to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
(ii) Manufacturing services on physical inputs (goods) owned by others, other than (i) above.
9
–
27
Heading 9989
Other manufacturing services; publishing, printing and reproduction services; materials recovery services.
9
–
28
Section 9
Community, Social and Personal Services and other miscellaneous services
29
Heading 9991
Public administration and other services provided to the community as a whole; compulsory social security services.
9
–
30
Heading 9992
Education services.
9
–
31
Heading 9993
Human health and social care services.
9
–
32
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection services.
9
–
33
Heading 9995
Services of membership organisations.
9
–
34
Heading 9996 (Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama.
9
–
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
9
–
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.
14
–
(iv) Services provided by a race club by way of totalisator or a license to bookmaker in
14
–
such club.
(v) Gambling.
14
–
(vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above.
9
–
35
Heading 9997
Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).
9
–
36
Heading 9998
Domestic services.
9
–
37
Heading 9999
Services provided by extraterritorial organisations and bodies.
9
–
In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-
consideration charged for aforesaid service; and
amount charged for transfer of land or undivided share of land, as the case may be.
Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
Explanation.- For the purposes of this notification,-
Goods includes capital goods.
Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.
Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-
credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and
credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of clause (v) of
section 21 of the Union Territory Goods and Services Tax Act, 2017 read with sub- section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.
“information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
“agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
“agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
“Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;
This notification shall come into force with effect from 1st day of July, 2017.
(Ruchi Bisht) Under Secretary to the Government of India
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 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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.1/2017-Union Territory 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. 710(E), dated the 28th June, 2017, namely:-
In the said notification,-
in Schedule I – 2.5%, after serial number 182 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(1)
(2)
(3)
“182A
3102
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
182B
3103
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
182C
3104
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
182D
3105
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;
in Schedule II – 6%, serial numbers 66, 67, 68 and 69 and the entries relating thereto shall be omitted.
This notification shall come into force with effect from the 1st day of July, 2017.
(Mohit Tewari) Under Secretary to the Government of India
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 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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- Union Territory 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. 710 (E) dated the 28th June, 2017, namely:-
2. In the said notification, in Schedule III – 9%, 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 thereofCooling 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- Union Territory 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. 710 (E), dated the 28th June, 2017 and last amended vide notification No 18/2017- Union Territory Tax (Rate) dated the 30th June, 2017 published vide number G.S.R 808 (E) dated the 30th June, 2017.
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 7, sub- section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax 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.11/2017- Union Territory 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. 702(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table,-
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.
6
–
Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax 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; ora structure meant for funeral, burial or cremation of deceased.
6
–
Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax 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 metres 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;
6
–
low cost houses up to a carpet area of 60 square metres 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; ormechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
9
-”;
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 motorcab where the cost of fuel is included in the consideration charged from the service recipient.
2.5
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
6
-”;
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 (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.
2.5
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
6
Provided that the goods transport agency opting to pay Union territory tax @ 6% under this entry shall, thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it.”;
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.
2.5
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
6
-”;
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.
2.5
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
6
Provided that the goods transport agency opting to pay Union territory tax @ 6% under this entry shall, thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it.”;
against serial number 26,-
in column (3), in item (i),-
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);”;
the Explanation shall be omitted;
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
2.5
–
belonging to another person, in relation to- printing of newspapers;printing of books (including Braille books), journals and periodicals.
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.
9
-”;
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.
6
–
(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
9
-”;
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. 11/2017 – Union Territory (Rate), dated the 28th June, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017.
