Seeks to amend notification No. 11/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended
01/2018 Dated:- 25-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
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Document 1
RNI No. KARBIL/2001/47147
ಕರà³à²¨à²¾à²Ÿà²• ರಾಜà³à²¯à²ªà²¤à³à²°
à²à²¾à²—-IVA
Part-IVA
ಅಧಿಕೃತವಾಗಿ ಪà³à²°à²•à²Ÿà²¿à²¸à²²à²¾à²¦à³à²¦à³
à²à²¶à³‡à²· ರಾಜà³à²¯ ಪತà³à²°à²¿à²•à³†
ಬೆಂಗಳೂರà³, ಗà³à²°à³à²µà²¾à²°, ಜನವರಿ ೨೫, ೨೦೧೮ (ಮಾಘ ೫, ಶಕ ವರà³à²· ೧೯೩೯)
Bengaluru, Thursday, January 25, 2018 (Magha 5, Shaka Vars
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, namely: –
'(c) a civil structure or any other original works pertaining to the “In-situ redevelopment
of existing slums using land as a resource, under the Housing for All (Urban) Mission/
Pradhan Mantri Awas Yojana (Urban);';
after sub-item (d), the following sub-items shall be inserted, namely: –
'(da) a civil structure or any other original works pertaining to the “Economically
Weaker Section (EWS) houses” constructed under the Affordable Housing in
partnership by State or Union 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 (MIG-1)/ Middle Income
Group-2 (MIG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas
Yojana (Urban);';
after sub-
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columns (3), (4) and (5), the following shall be
substituted, namely: –
(3)
“(ix) Composite supply of works contract as
defined in clause (119) of section 2 of the
Karnataka Goods and Services Tax Act, 2017
provided by a sub-contractor to the main
contractor providing services specified in item
(iii) or item (vi) above to the Central Government,
State Government, Union territory, a local
authority, a Governmental Authority or a
Government Entity.
(4)
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2.5
(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.
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 th
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eum crude, motor spirit (commonly known as petrol),
high speed diesel or aviation turbine fuel” shall be substituted;
2.5
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[Please refer to Explanation no.
(iv)].
against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns
(3), (4) and (5), the following shall be substituted, namely: –
(3)
“(ii) Time charter of vessels for
transport of goods.
(5)
(4)
2.5
Provided that credit of input tax charged on
goods (other than on ships, vessels including
bulk carriers and tankers) has not been taken
[Please refer to Explanation no. (iv)].
(iii) Rental services of transport
vehicles with or without operators,
other than (i) and (ii) above.
for serial number 16 and the entries relating thereto, the following shall be substituted,
namely: –
(1)
“16
(2)
Heading
9972
(i)
(3)
(4) (5)
State
Services by the Central Government,
Government, Union territory or local authority to governmental Nil
authority or government entity, by way o
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mely: –
(3)
“(vii) Time charter of vessels for
transport of goods.
(viii) Leasing or rental services,
with or without operator, other
than (i), (ii), (iii), (iv), (v), (vi)
and (vii) above.
(4)
2.5
Same rate of State tax as
applicable on supply of
like goods involving
transfer of title in goods.
(5)
Provided that credit of input
tax charged on goods (other
than on ships, vessels
including bulk carriers and
tankers) has not been taken
[Please refer to Explanation
no. (iv)].
in serial number 23, against item (i) in column (3), in condition 1 in column (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;
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)
“(ii) Services
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ectricity, gas and water distribution 9 -“;
other than (ii) above.
for serial number 25 and the entries relating thereto, the following shall be substituted,
namely:-
(i)
(1)
“25
(2)
Heading
9987
(3)
(4)
(i) 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 2.5
under sub-section (1) of section 22 of the
Karnataka 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)].
(j)
(ii) Maintenance, repair and installation (except
construction) services, other than (i) above.
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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 42or 64 in the First
Schedule to the Customs Tariff Act, 1975 (
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es, merry-go rounds, go-carting and ballet.
(iiia) Services by way of admission to entertainment events or access to
amusement facilities including exhibition of cinematograph films, casinos,
race club, any sporting event such as Indian Premier League and the like.
(4) (5)
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(B) in item (vi), after the brackets and figures “(iii)”, the brackets and figures “(iiia),” shall be
inserted;
(ii) for paragraph 2, the following shall be substituted, namely: –
“2. In case of supply of service specified in column (3), in 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), 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 o
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