Sharing Employees Between Group Companies Not a Taxable Service for Service Tax, Says New Clarification.
Case-Laws
Service Tax
Merely sharing the staff amongst the group companies and got the
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GIST OF RECENT PRONOUNCEMENTS ON GST (PART-VI)
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 25-1-2018
Goods and Services Tax (GST), introduced from July 1, 2017 is over six months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. We expect some legislative changes in the forthcoming Union Budget -2018, based on GST Council recommendations.
Taxpayers have already started challenging various provisions of GST laws and rules framed there under with more than 75 writs being filed
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o evade tax and the only allegation made in the seizure order was to the effect that the Transit Declaration Form (TDF) was absent and that the goods have been mis-described. Also, there was no allegation whatsoever as to the intention of the petitioner to evade tax. In such circumstances, it was held that in absence of any allegation or evasion of tax being made against the petitioner at the stage of detention and seizure and even at the stage of issuance of notice of penalty, it was difficult to sustain the penalty.
* In M/s M.K. Enterprises through its Prop. Mukesh Kumar v. State of U.P. & 3 Others (2017) 12 TMI 342 (Allahabad), where the assessee was not given any opportunity to show cause or give reply to the allegation on which good
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WRONG SUBMITTED NIL DATA OF JULY GSTR1 CAN RELOAD IN AUG GSTR1 AS IN GST SITE REPLY THERE IS NO PROVISION FOR REVISION.
Query (Issue) Started By: – nandankumar roy Dated:- 25-1-2018 Last Reply Date:- 3-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
DEAR SIR,
WRONGLY SUBMITTED JULY GSTR1 AND RETURN BLOCKED WITH ZERO DATA ALL ACROSS SECTION AND AS PER GST SITE REPLY THERE IS NO PROVISION FOR REVISION AND AS AUG I HAVE NOT SUBMITTED , CAN I ENTER JULY DATA WITH AUG ALL TOGETHER . PL HELP.
WITH REGARDS,
N K ROY
9427181604
Reply By KASTURI SETHI:
The Reply:
It appears that your data meant for July, 17 has not been accepted by the Common Portal System for purpose of revising July, 17 Return. The missed figures meant for
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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)
03/2018 Dated:- 25-1-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 3/2018- Union Territory Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 77 (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the re
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a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017).
Central Government, State Government, Union territory or local authority
Any person registered under the Central Goods and Services Tax Act, 2017 read with clause (vi) of section 21 of Union Territory Goods and Services Act, 2017″;
(ii) 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).'.
[F. No. 354/13/2018- TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No.
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Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa
04/2018 Dated:- 25-1-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 4/2018-Union Territory Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R.78 (E).- In exercise of the powers conferred by section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes
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ts referred to in clause (b) above, shall arise at the time when the said developer, builder, construction company or any other registered person, as the case may be, transfers possession or the right in the constructed complex, building or civil structure, to the person supplying the development rights by entering into a conveyance deed or similar instrument (for example allotment letter). = = = = = = = = Plain text (Extract) only = = = = = = = =
1[Explanation.-Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019.]
[F. No.354/13/2018 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
*********
Notes
1. Inserted vide Notification No. 23/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019
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Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
02/2018 Dated:- 25-1-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2018- Union Territory Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 76 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, S
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serial number 16, in the entry in column (3), for the words “one year”, the words “three years” shall be substituted;
(d) after serial number 19 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“19A
Heading 9965
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nil
Nothing contained in this serial number shall apply after the 30th day of September 2018.
19B
Heading 9965
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Nil
Nothing contained in this serial number shall apply after the 30th day of September 2018.”;
(e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: –
“(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportati
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r 36.
Nil
Nil”;
(i) after serial number 39 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“39A
Heading 9971
Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 201
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entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“53A
Heading 9985
Services by way of fumigation in a warehouse of agricultural produce.
Nil
Nil”;
(l) against serial number 54, in the entry in column (3), after item (g), the following item shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m) against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
(n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“65A
Heading 9991
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
Nil
Nil”;
(o) against serial number 66, in the entry in column (3),-
(i) after item (a), the following item shall be inserted, namely:-
“(aa) by an educational institution
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five hundred” shall be substituted;
(q) against serial number 81, for the entry in column (3), the following entry shall be substituted namely: –
“Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person.”.
[F. No.354/13/2018 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No.47/2017 – Union Territory Tax (Rat
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Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
05/2018 Dated:- 25-1-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 5/2018- Union Territory Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 79 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Centr
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Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
01/2018 Dated:- 25-1-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1/2018-Union Territory Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 75 (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 further amendments
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Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);';
(III) after sub-item (f), the following sub-items shall be inserted, namely: –
“(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;
(B) in item (v),
(I) in sub-item (a), for the word “excluding”, the word “inc
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ty, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.
2.5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration
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no. (iv)].
(iii) Rental services of transport vehicles with or without operators, other than (i) and (ii) above.
9
-“;
(d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely: –
(1)
(2)
(3)
(4)
(5)
“16
Heading 9972
(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
Nil
–
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one thir
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5), after the words “supplying the service”, the words and brackets “, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)” shall be inserted;
(g) against serial number 23, 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 house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.
2.5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
(iii) Support services other than (i) and (ii) above.
9
-“;
(h) against serial number 24,-
(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g),
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n [Please refer to Explanation no. (iv)].
(ii) Maintenance, repair and installation (except construction) services, other than (i) above.
9
-“;
(j) against serial number 26, in column (3),-
A. in item (i), after sub-item (e), the following sub-item shall be inserted, namely: –
“(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;”;
B. for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(iii) Tailoring services
2.5
–
(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above.
9
-“;
(k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:-
(1)
(2)
(3)
(4)
(5)
“32
Heading 9994
(i)Services by way of treatment of effluents by a Common Effluent Treatment Plant.
6
–
(ii)
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em (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer 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 this paragraph, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.”.
[F. No.354/13/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notific
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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)
03/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 3/2018- Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 66 (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 Counci
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al Goods and Services Tax Act, 2017 (12 of 2017).
Central Government, State Government, Union territory or local authority
Any person registered under the Central Goods and Services Tax Act, 2017.”;
(ii) 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).'.
[F. No. 354/13/2018- TRU]
(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
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Seek to amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune, 2017.
02/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2018- Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 65 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G
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column (3), for the words “one year”, the words “three years” shall be substituted;
(d) after serial number 19 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“19A
Heading 9965
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nil
Nothing contained in this serial number shall apply after the 30th day of September, 2018.
19B
Heading 9965
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Nil
Nothing contained in this serial number shall apply after the 30th day of September, 2018.”;
(e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: –
“(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to
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39 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“39A
Heading 9971
Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is
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number and entries shall be inserted, namely:
(1)
(2)
(3)
(4)
(5)
“53A
Heading 9985
Services by way of fumigation in a warehouse of agricultural produce.
Nil
Nil”;
(l) against serial number 54, in the entry in column (3), after item (g), the following item shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m) against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
(n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“65A
Heading 9991
Services by way of providing information under the Right to Information Act, 2005 (22 of 2005).
Nil
Nil”;
(o) against serial number 66, in the entry in column (3),-
(i) after item (a), the following item shall be inserted, namely:-
“(aa) by an educational institution by way of conduct of entrance examination against c
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umber 81, for the entry in column (3), the following entry shall be substituted, namely: –
“Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person.”.
[F. No.354/13/2018 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No.47/2017 – Central Tax (Rate), dated the 14th November, 2017 vide number G.S.R. 1406(E), dated the 14th
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Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa
04/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 4/2018-Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 67 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered persons, namely :-
(a) registered persons who supply development rights to a developer, b
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Seeks to exempt Central Government’s share of Profit Petroleum from Central tax
05/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 5/2018- Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 68 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being sa
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Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
01/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1/2018-Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 69 (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 Integrated Goods and Services Tax Act, 2017 (13 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 further amendments in the notific
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authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);';
(III) after sub-item (f), the following sub-items shall be inserted, namely: –
“(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;
(B) in item (v),
(I) in sub-item (a), for the word “excluding”, the word “including” shall be subst
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procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.
5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of se
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al services of transport vehicles with or without operators, other than (i) and (ii) above.
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-“;
(d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely: –
(1)
(2)
(3)
(4)
(5)
“16
Heading 9972
(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
Nil
–
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats etc. specified in the entry in column (3) against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), subitem (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount c
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pplying the service”, the words and brackets “, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)” shall be inserted;
(g) against serial number 23, 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 house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.
5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
(iii) Support services other than (i) and (ii) above.
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-“;
(h) against serial number 24,-
(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause
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nation no. (iv)].
(ii) Maintenance, repair and installation (except construction) services, other than (i) above.
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(j) against serial number 26, in column (3),-
(A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: –
“(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;”;
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(iii) Tailoring services.
5
–
(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above.
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(k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:-
(1)
(2)
(3)
(4)
(5)
“32
Heading 9994
(i)Services by way of treatment of effluents by a Common Effluent Treatment Plant.
12
–
(ii) Sewage and waste colle
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m (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer 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 this paragraph, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.”.
[F. No.354/13/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notification was pub
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Seeks to amend notification No. 10/2017- Integrated 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).
03/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 3/2018- Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R.71 (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 o
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d under the Central Goods and Services Tax Act, 2017 (12 of 2017).
Central Government, State Government, Union territory or local authority
Any person registered under the Central Goods and Services Tax Act, 2017 read with clause (v) of section 20 of Integrated Goods and Services Tax Act, 2017.”;
(ii) 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).'.
[F. No. 354/13/2018- TRU]
(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 – Integrate
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Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.
04/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 4/2018-Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 72 (E).- In exercise of the powers conferred by section 20 of Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the following classes of registered pe
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Seeks to exempt Central Government’s share of Profit Petroleum from Integrated tax.
05/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 5/2018- Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R.73 (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,
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Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018
02/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2018- Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 70 (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 further 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
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entry in column (3), after item (b), the following item shall be inserted, namely: –
“(ba) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course;”;
(d) against serial number 17, in the entry in column (3), for the words “one year”, the words “three years” shall be substituted;
(e) after serial number 20 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“20A
Heading 9965
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Nil
Nothing contained in this serial number shall apply after the 30th day of September 2018.
20B
Heading 9965
Services by way of transportation of goods by a v
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in the entry in column (3), in item (c), for the words “fifty thousand”, the words “two lakhs” shall be substituted;
(i) after serial number 37 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“37A
Heading 9971 or Heading 9991
Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37.
Nil
Nil”;
(j) after serial number 40 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“40A
Heading 9971
Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as
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ted, namely:-
“(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”;
(iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:-
“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.”;
(l) after serial number 56 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“56A
Heading 9985
Services by way of fumigation in a warehouse of agricultural produce.
Nil
Nil”;
(m) against serial number 57, in the entry in column (3), after item (g), the following item shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce;”;
(n) against serial number 63, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
(o) after serial number 68 and the entries relatin
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g contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course.”;
(q) against serial number 80, in the entry in column (3), in item (c), for the words “five thousand”, the words “seven thousand five hundred” shall be substituted;
(r) against serial number 84, for the entry in column (3), the following entry shall be substituted, namely: –
“Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person.”.
[F. N
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Seeks to exempt royalty and license fee from Integrated tax to the extent it is paid on the consideration attributable to royalty and license fee included in transaction value under Rule 10(1)(c) of Customs Valuation (Determination of value of imported Goods) Rules, 2007.
06/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 6/2018- Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 74 (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), hereinafter referred to as the said Act, the Central Government, on being satisfied th
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Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
01/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1/2018-Central Tax (Rate)
New Delhi, the 25thJanuary, 2018
G.S.R. 64 (E).- In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11,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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
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Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);';
(III) after sub-item (f), the following sub-items shall be inserted, namely: –
“(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;
(B) in item (v),
(I) in sub-item (a), for the word “excluding”, the word “including” shall be substituted;
(II) after sub-item (d), the following sub-item shall be inserted, namely: –
“(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide no
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ion 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity.
2.5
Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act, 2017.
2.5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
(xii) Construction services other than (i), (ii), (i
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ading 9972
(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
Nil
–
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi).
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
Nil
–
(iii) Real estate services other than (i) and (ii) above.
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-“;
(e) ag
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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 house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017.
2.5
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
(iii) Support services other than (i) and (ii) above.
9
-“;
(h) against serial number 24,-
(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namel
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ed, namely: –
“(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;”;
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(iii) Tailoring services.
2.5
–
(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above.
9
-“;
(k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:-
(1)
(2)
(3)
(4)
(5)
“32
Heading 9994
(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.
6
–
(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above.
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-“;
(l) against serial number 34, in column (3),-
(A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the follo
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e value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer 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 this paragraph, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sublease.”.
[F. No.354/13/2018-TRU]
(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 – Central Tax(Rate), dated the 28thJune, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 46/2017-Central Tax (Rate), da
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seeks to amend Notification No.1/2017-CGST (Rate).
06/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 6/2018-Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 80 (E).- In exercise of the powers conferred by sub-section (1) 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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central 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. 673(E), dated the 28th June, 2017, namely:-
In the said notification, –
(A) in Schedule I – 2.5%,
(i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall
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re and wickerwork”, shall be substituted;
(vii) in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet fabrics”, shall be substituted;
(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;
(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“243A
88 or Any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;
(B) in Schedule II-6%, –
(i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be 1[Inserted], namely: –
“32AA
1704
Sugar boiled confectionery”;
(ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be 2[Inserted], namely: –
“46B
2201
Drink
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llowing serial number and the entries shall be inserted, namely: –
“80A
3826
Bio-diesel”;
(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“99A
4418
Bamboo wood building joinery
99B
4419
Tableware and Kitchenware of wood”;
(ix) S. No. 103 and the entries relating thereto shall be omitted;
(x) S. No. 104 and the entries relating thereto shall be omitted;
(xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;
(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806”, shall be substituted;
(xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: –
“195B
8424
Sprinklers; drip irrigation system includ
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bio-pesticides mentioned against S. No. 78A of schedule -II]” shall be added;
(vii) S. No. 99, and the entries relating thereto, shall be omitted;
(viii) in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words and brackets, “[other than bamboo wood building joinery]” shall be added;
(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“163A
56012200
Cigarette Filter rods”;
(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“236A
7323 9410
Ghamella
236B
7324
Sanitary ware and parts thereof, of iron and steel”;
(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and s
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tries relating thereto, shall be omitted;
(ii) in S. No. 3, for the entry in column (3), the entry “Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]” shall be substituted;
(iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;
(iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted;
(v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted.
(F) in Schedule-VI – 0.125%, –
(i) in S. No. 1, for the entry in column (3), the entry, “All
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seeks to amend Notification No.2/2017-CGST (Rate)
07/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.7/2018-Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 81 (E).- In exercise of the powers conferred by sub-sections (1) of section 11 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.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Par
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in S. No. 137, in column (3), after the words “used in agriculture, horticulture or forestry” the words, “other than ghamella”, shall be added;
(v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry “Vibhuti”, shall be substituted;
(vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“151
Any chapter
“Parts for manufacture of hearing aids”;
[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notification No.2/2017-Central 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. 6
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Concessional rate of CGST on Old and used Vehicles
08/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 8/2018 -Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 82 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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 exempts the central tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading,
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00 mm or more.
Explanation. – For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
9%
2.
8703
Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm
Explanation. – For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
9%
3
8703
Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. – For the purposes of this entry, SUV includes a motor vehicle of
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e selling price and the purchase price and where such margin is negative, it shall be ignored.
2. This notification shall not apply, if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Central Goods and Services Tax Act, 2017, CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods.
[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
***************
NOTES:-
1.
Substituted vide Notification No. 04/2025-Central Tax (Rate) dated 16-01-2025 before it was read as, “6%”
2.
Substituted vide Notification No. 12/2025-Central Tax (Rate) dated 17-0
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seeks to amend Notification No.1/2017-IGST (Rate).
07/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 7/2018-Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 84 (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 amendments 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:-
In the said notification, –
(A) in Schedule I – 5%,
(i) after S. No. 76 and the entries relating thereto, the following serial number and the
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sketware and wickerwork”, shall be substituted;
(vii) in S. No. 219A, for the entry in column (3), the entry “Corduroy fabrics, velvet fabrics”, shall be substituted;
(viii) in S. No. 224A, for the entry in column (2), the entry “6309 or 6310”, shall be substituted;
(ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“243A
88 or Any other chapter
Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads”;
(B) in Schedule II-12%, –
(i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be 1[Inserted], namely: –
“32AA
1704
Sugar boiled confectionery”;
(ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be 2[Inserted], namely: –
“46B
2201
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following serial number and the entries shall be inserted, namely: –
“80A
3826
Bio-diesel”;
(viii) for S. No. 99A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“99A
4418
Bamboo wood building joinery
99B
4419
Tableware and Kitchenware of wood”;
(ix) S. No. 103 and the entries relating thereto shall be omitted;
(x) S. No. 104 and the entries relating thereto shall be omitted;
(xi) in S. No. 133, in column (3), after the words, “Absorbent cotton wool”, the words and brackets, “[except cigarette filter rods]”, shall be added;
(xii) in S. No. 147, for the entry in column (3), the entry “Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806”, shall be substituted;
(xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: –
“195B
8424
Sprinklers; drip irrigation system includ
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than bio-pesticides mentioned against S. No. 78A of schedule -II]” shall be added;
(vii) S. No. 99, and the entries relating thereto, shall be omitted;
(viii) in S. No. 137F, in column (3), after the words, “shingles and shakes”, the words and brackets, “[other than bamboo wood building joinery]” shall be added;
(ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“163A
56012200
Cigarette Filter rods”;
(x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“236A
7323 9410
Ghamella
236B
7324
Sanitary ware and parts thereof, of iron and steel”;
(xi) in S. No. 325, for the entry in column (3), the entry “Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and
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ries relating thereto, shall be omitted;
(ii) in S. No. 3, for the entry in column (3), the entry “Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]” shall be substituted;
(iii) in S. No. 4, for the entry in column (3), the entry “Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]” shall be substituted;
(iv) against S. No. 13, in column (3), the words and symbols, “[other than bangles of lac/shellac]” shall be omitted;
(v) against S. No. 17, in column (3), for the entry, the entry “Imitation jewellery [other than bangles of lac/shellac]” shall be substituted.
(F) in Schedule-VI – 0.25%, –
(i) in S. No. 1, for the entry in column (3), the entry, “All g
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Seeks to amend Notification No.45/2017-Central (Rate)
9/2018 Dated:- 25-1-2018 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No 9/2018-Central Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 83 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the G
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of Scientific and Industrial Research”, shall be substituted;
(b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.
(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –
“Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub
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Seeks to amend Notification No.2/2017-IGST (Rate)
08/2018 Dated:- 25-1-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.8/2018- Integrated Tax (Rate)
New Delhi, the 25th January, 2018
G.S.R. 85 (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 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.2/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extrao
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ed';
(iv) in S. No. 137, in column (3), after the words “used in agriculture, horticulture or forestry” the words, “other than ghamella”, shall be added;
(v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry “Vibhuti”, shall be substituted;
(vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“151
Any chapter
“Parts for manufacture of hearing aids”;
[F.No.354/1/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: – The principal notification No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide numb
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