Goods and Services Tax – 02/2018 – Dated:- 25-1-2018 – 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) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:- In the said notification, in the Table, – (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Gov
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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 vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after 30th day of September 2018. ; (f) against serial number 23, in the entry in column (3), after item (b), the following item shall be
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ding 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 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 regulation 3 of the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory a
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l 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 relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 68A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (p) against serial number 69, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (
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and 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. 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. 9/2017 – Integrated Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 684 (E), dated the 28thJune, 2017 and was last amended by notification No.49/2017 – Integrated Tax (Rate), dated the 14th November, 20
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