Amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June, 2017 notification No.11/2017- State Tax (Rate)
(GHN-13)GST-2018/S.9(1)(16)-TH-01/2018-State Tax (Rate) Dated:- 25-1-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 01/2018-State Tax (Rate)
Dated the 25th January, 2018
No.(GHN-13)GST-2018/S.9(1)(16)-TH:- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11,sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, 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 Government Notification, Finance Department No.(GHN-32)GST-2017/S.9(1)(2)-TH, dated the 30th June,
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ubsidy Scheme for Economically Weaker Section (EWS)/Lower Income Group (LIG)/ Middle Income Group-1 (MlG1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan MantriAwasYojana (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 notificatio
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he Gujarat 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.
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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 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 Gujarat Goods and Services Tax Act, 2017.
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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), (i
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972
(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
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(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 number3,at item (i); sub-item (b), sub-item (c), sub-item (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
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(iii) Real estate services other than (i) and (ii) above.
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(e) against seri
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lumn (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 Gujarat Goods and Services Tax Act, 2017.
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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 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)
(
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(ea) manufacture of leather goods or footwear falling under Chapter 42or 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.
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(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.
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(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 following shall be substitu
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