Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
28/2018-Integrated Tax (Rate) Dated:- 31-12-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 28/2018-Integrated Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1275 (E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 furthe
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erations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement.
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Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 5 relating to Explanation]”;
(B) in column (3), in item (vii), after the brackets and figures “(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”
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–
(vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.
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-“;
(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) Lea
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e price of admission ticket is above one hundred rupees.
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-“;
(C) in item (iiia), the words “exhibition of cinematograph films,” shall be omitted;
(D) in column (3), in item (vi), after the brackets and figures “(ii),”, the brackets and figures “(iia),” shall be inserted;
(i) after serial number 37 in column (1) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: –
(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.
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