Goods and Services Tax – 27/2018-Central Tax (Rate) – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2018-Central Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1271 (E).- 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 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-Central 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. 690(E), dated the 28th June, 2017, namely:- 1. In the said notification,- (i) in the Tab
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res (iv), , the brackets and figures (iva), shall be inserted; (d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (vi) Service of third party insurance of goods carriage 6 – (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 – ; (e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods – (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 – ; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word (i) above , the words and number and serial number
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y: – (1) (2) (3) (4) (5) 38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, – (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. 9 – ; (ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: – (xi) specified organisation shall mean, – (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) Committee or State Committee as def
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