Rates for supply of services under IGST Act
08/2017 Dated:- 28-6-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 8/2017-Integrated Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 683(E). – In exercise of the powers conferred by sub-section (1) 81[sub-section (3) and sub-section (4)] of section 5, subsection (1) of section 6 and 82[clauses (iii), (iv) and (xxv)] of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 1582A[,] sub-section (1) of section 16 83[and section 148] 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 notifies that the integrated tax, on the inter
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
1.5
Provided that the integrated tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
Provided also that credit of input tax charged on goods and services used in supplying the service has not been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ess than the amount of tax charged from him on construction of such apartments by the developer- promoter.
Explanation. –
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,
(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
119[(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project.]
Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
twithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;
(Please refer to the illustrations in annexure III)
Explanation. –
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ification shall apply for valuation of this service)
7.5
(ib) Construction of commercial apartments (shops, offices, godowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
7.5
(ie) Construction of an apartment in an ongoing project under any of the schemes specified in 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, in respect of which the promoter hasexercised option to pay integrated tax on construction of apartments at the rates as specified for this item.
(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
157[Explanation. -This item refers to sub-items of the item (iv), (v) and (vi),
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nstruction of a complex, building, civil structure or a part thereof, including,-
(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay integrated tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,
but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract integrated tax pre
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
175[18]
–
136[(ix) ****]
135[****]
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Central 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, 133[Union territory or a local authority].
176[18]
135[****]
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central 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&nbs
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, for a fee or commission'
* Services of electronic whole sale agents and brokers,
* Services of whole sale auctioning houses.
18
–
6
Heading 9962
Services in retail trade.
Explanation- This service does not include sale or purchase of goods
18
–
7
Heading 9963
(Accommodation, food and beverage services)
99[(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation 139[****] less than or equal to seven thousand five hundred rupees per unit per day or equivalent.
177[5]
178[Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]]
(ii) Supply of 'restaurant service' other than at 'specified premises'
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Supply of goods, being food or any other article for human consumption o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oviding 'hotel accommodation' at 'specified premises', or
(b) suppliers located in 'specified premises'.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
(vi) Accommodation, food and beverage services other than (i) to (v) above
Explanation:
(a) For the removal of doubt, it is hereby clarified that, supplies covered by items 179[(i),] (ii), (iii), (iv) and (v) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry.
(b) This entry covers supply of 'restaurant service' at 'specified premises'
(c) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
(d) This entry covers supply of '
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ther than motorcab;
(b) air conditioned stage carriage;
(c) radio taxi.
Explanation.-
(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
5
Provided that credit of input tax charged on goods 21[and] services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to&
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
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].]
(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
180[18]
–
22[(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)]
165[Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input servi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ods transport services)
(i) Transport of goods by rail (other than services specified at item no. (iv)).
5
Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service
(ii) Transport of goods in a vessel 164[****].
5
Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
142[(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
(a) GTA does not exercise the option to itself pay GST on the services supplied by it;
5
The credit of input tax cha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
st, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.]
156[Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:
Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.]
159[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
p;
a. Transportation of goods by any mode of transport other than air is involved.
5
Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken.
Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges integrated tax at a rate higher than 5%, credit of input tax charged on such input services of goods transportation in excess of the tax paid or payable at the rate of 5%, shall not be taken.
Provided also that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.
Illustration: 'A' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein 'B' uses
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
refer to Explanation no. (iv)]]
144[(vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above.
18
-]
10
Heading 9966
(Rental services of transport vehicles 100[with operators])
24[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken., [Please refer to Explanation no. (iv)]
166[Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in ex
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rvice in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5% shall not be taken.
or
18
-]
48[(ii) Time charter of vessels for transport of 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)].
(iii) Rental services of transport vehicles with 101[***] operators, other than (i) 146[, (ia)] and (ii) above.
18
-]
11
Heading 9967
(Supporting services in transport)
147[Supporting services in transport.
Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965.
18
-]
188[12
Heading 9968
(i) Postal services
18
–
(ii) Courier services
18
–
(iii) Local delivery servic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tax as on supply of like goods involving transfer of title in goods
–
102[**
*
*]
25[(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
69[(vi) Service of third party insurance of “goods carriage”
189[5]
–
(vii) Financial and related services other than 149[****] (ii), (iii) 103[***], (v), and (vi) above.
18
-]]
49[16
Heading 9972
(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
–
(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 number 3, at item (i); 90[(i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
le thereof.
Same rate of integrated tax as on supply of like goods involving transfer of title in goods
–
105[**
*
*]
26[(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
105[**
**
*]
70[(viia) Leasing or renting of goods Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods
–
106[(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.]
18
-]]
18
Section 8
Business and Production Services
19
Heading 9981
Research and development services.
18
–
20
Heading 9982
Legal and accounting services.
18
–
21
Heading 9983
(Other professional, technical and business services)
(i) Selling of space for advertisement
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours.
5
1. Provided that credit of input tax charged on goods and services used in supplying the service 44[, 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)] has not been taken
[Please refer to Explanation no. (iv)]
2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
51[(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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
arm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
160[****]
(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate prod
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d other aircraft components or parts.
5
-]
120[(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts
5
-]
(ii) Maintenance, repair and installation (except construction) services, other than (i) 121[,(ia) and (ib)] above 72[and serial number 38 below].
18
-]
193[26
Heading 9988
(Manufacturing services on physical inputs (goods) owned by others)
(i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
1.5
-]
(ii) Services by way of job work in relation to-
(a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter
(c) goods falling under Ch
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(j) handicraft goods;
(k) umbrella.
5
(iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption;
18
(iv) Services by way of job work other than (i), (ii), and (iii) above.
18
(v) Services by way of any treatment or process on goods belonging to another person, in relation to
a. printing of newspapers, books (including Braille books), journals and periodicals;
b. printing of all goods falling under Chapter 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract integrated tax @5% or Nil.
5
(vi) Tailoring services.
5
(vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above.
18
14[27
Heading 9989
129[*
**
*]
130[Other manufacturing services; publishing, printing and reproduction services; material recovery services
18
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
195[5]
-]
(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) 153[and (ia)] above.
18
-]
33
Heading 9995
Services of membership organisations.
18
–
34
Heading 9996
(Recreational, cultural and sporting services)
(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[or planetarium].
18
–
(ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less.
196[5]
–
74[ (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
18
-]
131[(iii) Services by way of admission to;
(a) theme parks, water parks and any other place having j
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
us services including services nowhere else classified).
Explanation.-
For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract integrated tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item.
18
-]
36
Heading 9998
Domestic services.
18
–
37
Heading 9999
Services provided by extraterritorial organisations and bodies.
18
–
77[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
201[Explanation:- This entry shall be read in conjunction wit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
57[2. In case of supply of service specified in column (3), in item (i);92[(i) (ia), (ib), (ic), (id), (ie) and (if)] 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 of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation. -For the purposes of this paragraph 93[and paragraph 2A below], “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.]
94[2A. Where a 114[***] person transfers development right or FSI (includin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10 % of the CIF value (sum of cost, insurance and freight) of imported goods.]
2[5]. Explanation.- For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the 3[scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June, 2017]
(iii) The rules for the interpretation of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s and Services Tax Act, 2017 and the rules made thereunder.
(v) “information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.
(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;
(vii)”agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;
(viii)”Agri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Central Government, State Government, Union Territory or a local authority.]
78[(xi) “specified organisation” shall mean, –
(a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or
(b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002).
(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).]
95[(xiii) an apartment booked on or before the 31st March, 2019 shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st March, 2019 and (b) at least one instalment has been credited to the bank account of the registered person on or before the 31st March, 2019 and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the 31st March, 2019;
(xiv) the t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their respective geographical limits prescribed by an order issued by the Central or State Government in this regard;
(ii) Gross amount shall be the sum total of; –
A. Consideration charged for the services specified at item (i) and (ic) in column (3) against sl. No. 3 in the Table;
B. Amount charged for the transfer of land or undivided share of land, as the case may be including by way of lease or sub lease; and
C. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc.;
(b) an apartment being constructed in an ongoing project under any of the schemes specified in 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
uired to be issued by the competent authority, has been issued on or before 31st March, 2019, and it is certified by any of the following that construction of the project has started on or before 31st March, 2019:-
(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority.
(b) where commencement certificate in respect of the project, is not required to be issued by the competent authority, it is certified by any of the authorities specified in sub- clause (a) above that construction of the project has started on or before the 31st March, 2019;
(c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019;
(d) apartments being constructed under
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t and disposal or any other work which may have to be executed in the periphery of, or outside, a project for its benefit, as may be provided under the local laws;
(xxiv) “internal development works” means roads, footpaths, water supply, sewers, drains, parks, tree planting, street lighting, provision for community buildings and for treatment and disposal of sewage and sullage water, solid waste management and disposal, water conservation, energy management, fire protection and fire safety requirements, social infrastructure such as educational health and other public amenities or any other work in a project for its benefit, as per sanctioned plans;
(xxv) the term “competent authority” as mentioned in definition of “commencement certificate” and “residential apartment”, means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
floor area) to the size of the piece of land upon which it is built;]
115[(xxxii) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied.
(xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
(xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation.
171[****]
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pose of sub-clause (c), the expression 'a person applying for registration' shall include a person applying for amendment of registration to declare an additional place of business.]
154[(xxxvii) 'print media' means, –
(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
(xxxviii) 'clinical establishment' means, –
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to car
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the same meaning as assigned to it in clause (zu) of paragraph 2 of notification No. 9/2017 -Integrated Tax (Rate), dated 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. number 684 (E), dated the 28th June, 2017, as amended from time to time;
(xxxxii) 'handicraft goods' shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time;
(xxxxiii) 'mode of transport' means carriage of goods by road, air, rail, inland waterways or sea;
(xxxxiv) 'multimodal transporter' means a person who,-
(a) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
(b) acts as principal, and not as an agent either of the consignor, or consi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng of the return for the month of September following the end of financial year 2018-19, in the following manner:
1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
(a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:
Tx=T-Te
Where,
(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017;
(ii) Te is the eligible ITC attributable to (a) construction of commercial portion and (b) construction of residential portion, in the REP which has time of supply on or before 31st March, 2019;
(b) Te shall be calculated as under:
Te=Tc+Tr
Where, –
Tc is the ITC attributable to construction of commercial portion in the REP, calculate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
1
% Completion of construction as on 31st March, 2019
Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 / 20 = 5.
Explanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 (16 of 2016) and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India).
(c) A registered person shall have the option to calculate 'Te' in the manner prescribed below instead of the manner prescribed in (b) above,-
Te shall be calculated as under:
Te = Tc + T1 + Tr
Where, –
Tc is the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
yment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit.
(f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of difference between Te and T.
(g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax on commercial apartments, till the complete accounting of Tx is carried out and submitted.
(h) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 201
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion of residential portion in a REP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under,
Te = Tc + Tr
Where, –
Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:
Tc =Tn* (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) and
Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under,
Tr = Tn* F1 * F2 * F3
Where, –
Tn= Tax paid on such inputs and input services on which ITC is available under the CGST
Act, received in 2019-20 for construction of REP
F1, F2 and F3 shall be the same as in para 1 above
(b) The registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherw
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
tion received plus 25 percent. of the actual consideration received; and
(iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting.
Illustration 1:
Sl.No
Details of a REP (Res + Com)
A
B
C
D
1
No. of apartments in the project
100
units
2
No. of residential apartments in the project
75
units
3
Carpet area of the residential apartment
70
sqm
4
Total carp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. prior to transition
C14 * C15
4.8
crore
17
ITC to be reversed on transition, Tx= T- Te
18
Eligible ITC (Te)= Tc + Tr
19
T (*see notes below)
1
crore
20
Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP)
C19 * (C9/ C10)
0.125
crore
21
Tr= T x F1 x F2 x F3 x F4
22
F1
C4 / C10
0.875
23
F2
C13 / C4
0.533
24
F3
C16 / C14
0.200
25
F4
1/ C11
5
26
Tr= T x F1 x F2 x F3 x F4
C19 * C22 * C23 * C24 * C25
0.467
crore
27
Eligible ITC (Te)=Tc + Tr
C26 + C20
0.592
crore
28
ITC to be reversed on transition, Tx= T- Te
C19 – C27
0.408
crore
* Note:-
1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs.
2. In actual practice, the registered person shall take 'aggregate of ITC taken as de
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
eer]
20%
12
No of residential apartments booked before transition
40
units
13
Total carpet area of the residential apartments booked before transition
C12 * C3
2800
sqm
14
Value of booked residential apartments
C5 * C12
24
crore
15
Percentage invoicing of booked residential apartments on or before 31.03.2019
60%
16
Total value of supply of residential apartments having t.o.s. prior to transition
C14 * C15
14.4
crore
17
ITC to be reversed on transition, Tx= T- Te
18
Eligible ITC (Te)= Tc + Tr
19
T (*see notes below)
1
crore
20
Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP)
C19 * (C9/ C10)
0.125
crore
21
Tr= T x F1 x F2 x F3 x F4
22
F1
C4 / C10
0.875
23
F2
C13 / C4
0.533
24
F3
C16 / C14
0.600
25
F
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
38
Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation
39
% invoicing after application of cap(Pc + 25%)
45%
40
Total value of supply of residential apartments having t.o.s. prior to transition
C33
10.80
crore
41
Consideration received
8.00
crore
42
Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received
8 cr + 25% of 8 Cr
10.00
crore
43
F3 after application of both the caps
C42 / C14
0.42
44
Tr= T x F1 x F2 x F3 x F4 (after application of both the caps)
C19 * C22 * C23 * C43 * C25
0.97
45
Eligible ITC (Te)=Tc + Tr (after application of both the caps)
C20 + C44
1.10
46
ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps)
C19 – C45
-0.10
crore
*&n
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner:
1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
(a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:
Tx=T-Te
Where,
(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the RREP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017;
(ii) Te is the eligible ITC attributable to construction of commercial portion and construction of residential portion, in the RREP which has time of supply on or before 31st March, 2019;
(b) Te shall be calculated as under:
Te= T* F1 * F2 * F3* F4
Where, –
F1= Carp
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
residential apartments)
F4= 1
% Completion of construction as on 31st March, 2019
Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 / 20 = 5.
Explanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India).
(c) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.
(d) Where, Tx is positive, i.e. Te < T, the registere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ble, to the extent of difference between Te and T.
(f) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential and commercial portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019.
2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply before 31st
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f central tax, State tax, Union territory tax and integrated tax.
3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under:
(i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points;
(ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 per cent. of the actual consideration received; and
(iii) where, the value of procurement of inputs a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
0.60
crore
6
Percentage completion as on 31.03.2019 [as declared to RERA or determined by chartered engineer]
20%
7
No of apartments booked before transition
80
units
8
Total carpet area of the residential apartment booked before transition
C3 * C7
5600
sqm
9
Value of booked residential apartments
C5 * C7
48
crore
10
Percentage invoicing of booked residential apartments on or before 31.03.2019
20%
11
Total value of supply of residential apartments having t.o.s. prior to transition
C9 * C10
9.6
crore
12
ITC to be reversed on transition, Tx= T- Te
13
Eligible ITC (Te)=T x F1 x F2 x F3 x F4)
14
T (*see notes below)
1
crore
15
F1
1
16
F2
C8 / C4
0.8
17
F3
C11 / C9
0.2
18
F4
1/ C6
5
19
Eligible ITC (Te)=T x F1 x F2 x F3 x F4)
C14 * C15 * C16 * C17 * C18
0.8
crore
20
ITC to b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
engineer]
20%
7
No of apartments booked before transition
80
units
8
Total carpet area of the residential apartment booked before transition
C3 * C7
5600
sqm
9
Value of booked residential apartments
C5 * C7
48
crore
10
Percentage invoicing of booked residential apartments on or before 31.03.2019
60%
11
Total value of supply of residential apartments having t.o.s. prior to transition
C9 * C10
28.8
crore
12
ITC to be reversed on transition, Tx= T- Te
13
Eligible ITC (Te)=T x F1 x F2 x F3 x F4)
14
T (*see notes below)
1
crore
15
F1
1
16
F2
C8 / C4
0.8
17
F3
C11 / C9
0.6
18
F4
1/ C6
5
19
Eligible ITC (Te)=T x F1 x F2 x F3 x F4)
C14 * C15 * C16 * C17 * C18
2.4
crore
20
ITC to be reversed on transition, Tx= T- Te
C14 – C19
-1.4
crore
21
Tx
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
00
crore
33
Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received
16 cr + 25% of 16 Cr
20.00
crore
34
F3 after application of both the caps
C33/C9
0.42
35
Te= T x F1 x F2 x F3 x F4 (after application of both the caps)
C14 * C15 * C34 * C26 * C18
1.67
36
ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps)
C14 – C35
-0.67
crore
*Note:-
1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs.
2 In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T.
Annexure I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
om a GST registered person. However, he has procured cement from an unregistered supplier. Hence at the end of financial year, the promoter has to pay GST on cement at the applicable rates on reverse charge basis.
Illustration 2:
A promoter has procured following goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project during a financial year.
Sl.No.
Name of input goods and
services
Percentage of input goods and services received during the
financial year
Whether inputs received from registered supplier? (Y/ N)
1
Sand
10
Y
2
Cement
15
Y
3
Steel
20
Y
4
Bricks
15
Y
5
Flooring tiles
10
Y
6
Paints
5
N
7
Architect/ designing/ CAD drawing etc.
10
Y
8
Aluminium windows, Ply, c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Steel
15
Y
4
Bricks
10
Y
5
Flooring tiles
10
Y
6
Paints
5
Y
7
Architect/ designing/ CAD drawing etc.
10
Y
8
Aluminium windows
15
N
9
Ply, commercial wood
10
N
In this example, the promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short of threshold limit of 80 per cent. To fulfill his tax liability on the shortfall of 30 per cent. from mandatory purchase, the promoter has to pay GST on cement at the applicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of 15 per cent., the promoter shall pay tax @ 18 per cent. under RCM.
Annexure IV
FORM
(Form for exercising one time option to pay tax on construction of apartments in a project by the promoters a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s:
(put (√) in appropriate box)
At the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be
At the rate as specified for item (i) or (ia) or (ib) or (ic) or (id), against serial number 3 in the Table in this notification, as the case may be
2. I understand that this is a onetime option, which once exercised, shall not be allowed to be changed.
3. I also understand that invoices for supply of the service can be issued during the period from 1st April 2019 to 98[20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option being exercised herein.
Signature ___________________
Name _______________________
Designation _________________
Place __________________
Date __________________]
155[Annexure V
FORM
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forwa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
date].
Legal Name: –
GSTIN: –
PAN No.
Signature of Authorised representative:
Name of Authorised Signatory:
Full Address of GTA:
(Dated acknowledgment of jurisdictional GST Authority)
Note: 162[The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year]. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.]
163[Annexure VI
FORM
Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Reference No.-
Date: –
1. I/We______________ (name of Person), authorized representative of M/s……………………. had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year……………under f
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
premises'.
Reference No.-
Date: –
1. I/We ……………………. (name of Person) do hereby declare that the premises at ……(address)…… shall be a 'specified premises' for the Financial Year ………(yyyy-yy)……….
2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX.
Legal Name: –
GSTIN: –
PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note:
1. The above declaration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year.
2. The above declaration shall have to be filed separately for each pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Annexure IX
OPT-OUT DECLARATION
(See para 5(xxxvi))
Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a 'specified premises'.
Reference No.-
Date: –
1. I/We ……………………. (name of Person) do hereby declare that the premises at ………(address)…… shall not be a 'specified premises' for the Financial Year ………(yyyy-yy)………
2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises to be a 'specified premises' by filing a declaration in the format specified at Annexure VII.
Legal Name: –
GSTIN/ARN: –
PAN No.
Name of Authorized Signatory:
Signature of Authorized Signatory:
(Dated acknowledgment)
Note:
1. The above declaration, declaring the premises as not a 'specified premises', for a Financial Year, shall be file
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
;notification 20/2017 dated 22-8-2017, before it was read as,
(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
8.
Substituted vide notification 20/2017 dated 22-8-2017, before it was read as,
(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
9.
Substituted vide notification 20/2017 dated 22-8-2
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
was read as, “(b) Textile yarns (other than of man-made fibres) and textile fabrics”
12.
Omitted vide notification 20/2017 dated 22-8-2017, before it was read as,
“Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
(a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or
(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.”
13.
Substituted vide notification 20/2017 dated 22-8-20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9/2017 dated 13-10-2017, before it was read as,
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
18
-]]
21.
Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, “or”
22.
Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as,
7[(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken.
[Please refer to Explanation no. (iv)]
or
12
-]
23.
Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as,
(v) Goods transport services other than (i), (ii), (iii) and (iv) above.
18
–
24.
Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as,
9[(i) Renting of motorcab where the cost of fuel is include
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
sp;Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”
28.
Inserted vide notification no. 39/2017 dated 13-10-2017
29.
Inserted vide notification no. 39/2017 dated 13-10-2017
30.
Inserted vide notification no. 39/2017 dated 13-10-2017
31.
Inserted vide notification no. 39/2017 dated 13-10-2017
32.
Inserted vide notification no. 39/2017 dated 13-10-2017
33
Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, ” and (ii)”
34.
Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as,
(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
12
–
35.
Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, “at item (i)”
36.
Inserte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
18
–
40.
Omitted vide notification no. 48/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
(iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year.
18
–
41.
Substitute
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed Tax (Rate), Dated 25-01-2018, before it was read as,
(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
18
-]]]
47.
Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, “natural gas”
48.
Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as,
5[(ii) Rental services of transport vehicles with or without operators, other than (i) above
18]
–
49.
Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as,
16
Heading 9972
Real estate services.
18
–
50.
Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as,
(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above.
Same rate of integrated tax as applicable on supply of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
efore it was read as,
32
Heading 9994
Sewage and waste collection, treatment and disposal and other environmental protection services.
18
–
56.
Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as,
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like.
28
–
57.
Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as,
“2. In case of supply of service specified in column (3) of the entry 35[at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]] against serial no. 3 of the Table above, involving transfer of property
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)].]
59. Substit
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.”
61. Substituted vide Notification No. 14/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as ”
(v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.
18
–
62. Substituted vide Notification No. 14/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
“(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
18
-”
63. Substituted vide Notification No. 14/2018-Integrated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d (v) above.
18
-”
70. Substituted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as
“(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above.
Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods.
-”
71. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
72. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
73. Substituted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “18”
74. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
75. Omitted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as “and”
83. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
84. Substituted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as
“(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service)
18
-”
85. Omitted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as
(ii) composite supply of works contract as defined in&nbs
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
da) of item (v); and sub-item (c) of item (vi).”
91. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
92. Substituted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as “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),”
93. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
94. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
95. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
96. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
97. Substituted vide Notification No. 9/2019- Inte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
upply at a canteen, mess, cafeteria or dining space of an institution such as a 66[****] hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional.
Explanation 2.- This entry excludes the supplies covered under the item 7 (v).
Explanation 3.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
18
-]
(iv) 40[***]
61[(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
18
-]
(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
commodation of seven thousand and five hundred rupees and above per unit per day or equivalent.
60[***]
28
–
41[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per uni
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rvice” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;
(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of the leasing service is located in non-taxable territory.
[Please refer to Explanation no. (iv)]”
103. Omitted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 before it was read as “, (iv)”
104. Omitted vide Notification No. 19/201
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.
5
Provided that credit of input tax charged on goods used in supplying the service has not been taken
Explanation: This condition will not apply where the supplier of the leasing service is located in nontaxable territory.
[Please refer to Explanation no. (iv)]
50[(vii) Time charter of vessels for transport of 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)].”
106. Substituted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 before it was read as
“(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ad as “registered”
115. Inserted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019
116. Inserted vide Notification No. 25/2019- Integrated Tax (Rate) dated 22-11-2019
117. Inserted vide NOTIFICATION No. 02/2020-Integrated Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020
118. Inserted vide NOTIFICATION No. 02/2020-Integrated Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020
119. Inserted vide Notification No. 02/2021- Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
120. Inserted vide Notification No. 02/2021- Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
121. Substituted vide Notification No. 02/2021- Integrated Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as “118[and (ia)]”
122. Inserted vide Notification No. 04/2021- Integrated Tax (Rate) dated 14-06-2021
123. Inserted vide NOTIFICATION No. 06/2021- Int
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ore it was read as “(i), (ia), (ib) and (ic)”
128. Substituted vide NOTIFICATION No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as “(i), (ia), 113[(ib), (ic), (id),] (ii), (iia) and (iii)”
129. Omitted vide NOTIFICATION No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“34[(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract IGST @ 12 per cent. or 5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
12
-]”
130. Substituted vide NOTIFICATION No. 06/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
“(ii) Other manufacturing services; publishing, printing and reproduction services; materia
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bstituted vide NOTIFICATION NO. 22/2021-Integrated Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
“Union territory, local authority, a Governmental Authority or a Government Entity”
135. Omitted vide NOTIFICATION NO. 22/2021-Integrated Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
“19[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 the case may be”
136. Omitted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 befo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
a), (ib), (ic), (id), (ie) and (if) above] supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
43[(c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
44[(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g) a building owned by an entity registered under section 12AA 123[or 12AB] 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.]
12
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 87[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) railways, 45[including] monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered un
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
xcluding alcoholic beverages.
12
88[(va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein,
12
Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein]
16[(vi) 37[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 89[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, 133[Union territory or a local authority] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
(c) a residential complex predominantly
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”
139. Omitted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “above one thousand rupees but”
140. Inserted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
141. Substituted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“(vii) Passenger transport services other than (i), (ii), (iii), (iv), 68[(iva),] (v) and (vi) above.
18
-”
142. Substituted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“8[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods trans
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
2022
146. Inserted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
147. Substituted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“10[(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
or
12
Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it.]
(ii) Supporting services in transport
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
charged on goods used in supplying the service has not been taken
[Please refer to Explanation no. (iv)]”
149. Omitted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(i),”
150. Omitted vide Notification No. 03/2022- Integrated Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
“(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
44[(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);”
151. Inserted vide Notification No. 03/2022- Integrated Tax (Ra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
te) dated 26-07-2023 w.e.f. 27-07-2023
160. Omitted vide NOTIFICATION No. 06/2023- Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“44[(h) services by way of fumigation in a warehouse of agricultural produce.]”
161. Substituted vide NOTIFICATION No. 06/2023- Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“end of the financial year for which it is exercised”
162. Substituted vide NOTIFICATION No. 06/2023- Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
“The last date for exercising the above option for any financial year is the 15th March of the preceding financial year”
163. Inserted vide NOTIFICATION No. 06/2023- Integrated Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
164. Omitted vide NOTIFICATION No. 11/2023- Integrated Tax (Rate) dated 26-09-2023 w.e.f. 01-10-2023 before it was read as,
“including services provided or agreed to
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
71. Omitted vide Notification No. 05/2025-Integrated Tax (Rate) dated 16-01-2025 w.e.f. 01-04-2025 before it was read as,
“(xxxv) 'Declared tariff' means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.”
172. Substituted vide Notification No. 05/2025-Integrated Tax (Rate) dated 16-01-2025 w.e.f. 01-04-2025 before it was read as,
“(xxxvi) 'Specified premises' means premises providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”
173. Inserted vide Notification No. 05/2025-Integrated Tax (Rate) dated 16-01-2025
174. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “137[12]”
175. Substituted vide Noti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
22-09-2025 before it was read as, “12”
183. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
“(iv) Transport of goods in containers by rail by any person other than Indian Railways.
12
-”
184. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “12”
185. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
“62[(vi) Multimodal transportation of goods.
80[Explanation 1].-
(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.e.f. 22-09-2025 before it was read as,
“12
Heading 9968
Postal and courier services.
18
-”
189. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “12”
190. Omitted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
“107[(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both
12
-]”
191. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
“(ii) Other professional, technical and business services other than 108[(i) and (ia) above] 71[and serial number 38 below].”
192. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “12”
193. Substituted vide Notification No.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;
150[****]]
42[(i) manufacture of handicraft goods.
Explanation. – The term “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.]
12[***]
5
–
30[(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
12
-]
112[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)
1.5
–
(ic) Services by way of job work in relation to b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-]
54[(iii) Tailoring services.
5
–
(iv) Manufacturing services on physical inputs (goods) owned by others, other than 128[(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)] above.
18
-]”
194. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “12”
195. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “12”
196. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “73[12]”
197. Inserted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025
198. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as, “28”
199. Substituted vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025&nbs
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =