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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