Goods and Services Tax – 01/2018 – Dated:- 25-1-2018 – 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 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-sect
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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 notification of Gove
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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 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), (iii), (iv), (v), (vi), (vii), (viii), (ix
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ent, 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. 9 – ; (e) against serial number 17, for item (vii) in column (3) and the entries relati
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), 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, namely: – (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or
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ariff 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. 9 – ; (l) against serial number 34, in column (3), (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds,
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