To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]
11/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Notification No. 11/2017-State Tax (Rate)
Naya Raipur, dated: 28.06.2017
No. F-10-43/2017/CT/V (79)- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State 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 state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapte
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ow, falling under
Chapter, Section or Heading of scheme of classification of services as specified in column
(2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to
the conditions as specified in the corresponding entry in column (5) of the said Table:-
Table
Description of Service
Rate
(per cent.)
Condition
(3)
(4)
(5)
SI
No.
Chapter,
Section
or
Heading
(1)
(2)
1
Chapter 99
All Services
2
Section 5
3
Heading 9954
(Construction
services)
4
Section 6
Construction Services
(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)
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n 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, neither having the facility of air-
conditioning or central air-heating in any part
of the establishment, at any time during the
year nor having licence or permit or by
whatever name called to serve alcoholic
liquor for human consumption.
(ii) Accommodation in hotels, inns, guest
houses, clubs, campsites or other commercial
places meant for residential or lodging
purposes having declared tariff of a unit of
accommodation of one thousand rupees and
above but less than two thousand five
hundred rupees 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, refrigerator
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the year.
(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.
(vi) Accommodation in hotels, inns, guest
houses, clubs, campsites or other commercial
places meant for residential or lodging
purposes having declared tariff of a unit of
accommodation of two thousand five hundred
rupees and above but less than seven
thousand five hundred rupees 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.
(
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dation (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.
(ix) Accommodation, food and beverage
services other than (i), (ii), (iii), (iv), (v), (vi),
(vii) and (viii) above.
(i) Transport of passengers, with or without
accompanied belongings, by rail in first class
or air conditioned coach.
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Provided
that
(ii) Transport of passengers, with or without
accompanied belongings by-
(a) air conditioned contract carriage other
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,
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companied belongings, in other
than economy class.
(vi) Transport of passengers by motorcab
where the cost of fuel is included in the
consideration charged from the service
recipient.
2.5
2.5
[Please refer to
Explanation no.
(iv)]
Provided
that
credit of input tax
charged on goods
used in supplying
the service has not
been taken
[Please refer to
Explanation
(iv)]
no.
that
Provided
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(vii) Passenger transport services other than
(i), (ii) (iii), (iv), (v) and (vi) above.
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Heading 9965 (i) Transport of goods by rail (other than
Provided
(Goods
services specified at item no. (iv)).
transport
services)
(ii) Transport of goods in a vessel.
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2.5
that
credit of input tax
charged in respect
of goods in
supplying the
service is not
utilised for paying
state
tax
or
integrated tax on
the supply of the
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eration charged from
Provided
services of the service recipient.
transport
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vehicles)
Heading 9967
(Supporting
services in
transport)
(ii) Rental services of transport vehicles with
or without operators, other than (i) above.
(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.
2.5
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)]
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Provided
2.5
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) Supporting services in transport other
than (i) above.
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Heading 9968 Postal and courier services.
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eaning as is assigned to the
expression “foreman” in clause (j) of section
2 of the Chit Funds Act, 1982 (40 of 1982).
(ii) Transfer of the right to use any goods for
any purpose (whether or not for a specified
period) for cash, deferred payment or other
valuable consideration.
(iii) Any transfer of right in goods or of
undivided share in goods without the transfer
of title thereof.
(iv) Leasing of aircrafts by an operator for
operating scheduled air transport service or
scheduled air cargo service by way of
transaction covered by clause (f) paragraph 5
of Schedule II of the Chhattisgarh Goods and
Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation
or enterprise engaged in or offering to engage
in aircraft operations;
(b) “scheduled air transport service” 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
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emporary or permanent transfer or
permitting the use or enjoyment of
Intellectual Property (IP) right in respect of
goods other than Information Technology
software.
(ii) Temporary or permanent transfer or
permitting the use or enjoyment of
Intellectual Property (IP) right in respect of
Information Technology software.
[Please refer to Explanation no. (V)]
(iii) Transfer of the right to use any goods for
any purpose (whether or not for a specified
period) for cash, deferred payment or other
valuable consideration.
(iv) Any transfer of right in goods or of
undivided share in goods without the transfer
of title thereof.
(v) Leasing of aircrafts by an operator for
operating scheduled air transport service or
scheduled air cargo service by way of
transaction covered by clause (f) paragraph 5
of Schedule II of the Chhattisgarh Goods and
Services Act, 2017.
Explanation.-
(a) “operator” means a person, organisation
or enterprise engaged in or offering to engage
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rental services, with or
without operator, other than (i), (ii), (iii), (iv)| of state tax
and (v) above.
Business and Production Services
as
applicable
on supply
of like
goods
involving
transfer of
title in
goods
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Section 8
19 Heading 9981
Research and development services.
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20 Heading 9982
Legal and accounting services.
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21
(Other
Heading 9983
(i) Selling of space for advertisement in print
media.
2.5
professional,
technical and
(ii) Other professional, technical and business
services other than (i) above.
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business
services)
22
22
Heading 9984
Telecommunications,
broadcasting
and
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23 Heading 9985
(Support
services)
information supply services.
(i) Supply of tour operators services.
Explanation.- “tour operator” means any
person engaged in the business of planning,
scheduling, organizing, arranging tours
(which may include arrangements for
accommodation, sightseeing or other similar
services) by any mode of transport, and
inc
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an
agricultural farm 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;
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9
Nil
of charges of
accommodation
and transportation
required for such
a tour and the
amount charged in
the bill is the
amount
gross
charged for such a
tour including the
charges
accommodation
of
and transportation
required for such
a tour.
–
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(f) agricultural extension services;
or
(g) services by any Agricultural Produce
Marketing Committee or Board
services provided by a commission agent
for sale or purchase of agricultural
produ
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old and other
precious metals, falling under Chapter
71 in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975);
(d) Printing of books (including Braille
books), journals and periodicals;
(e) Processing of hides, skins and leather
falling under Chapter 41 in the First
Schedule to the Customs Tariff Act,
1975 (51of 1975).
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
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9
9
2.5
1
27
Heading 9989
28
Section 9
29
Heading 9991
(b) by dissolution or chemical treatment of
natural organic polymers (for example,
cellulose) to produce polymers such as
cuprammonium rayon (cupro) or viscos
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dian classical dance including folk
dance, theatrical performance, drama.
(ii) Services by way of admission exhibition
of cinematograph films where price of
admission ticket is one hundred rupees or
less.
(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.
(iv) Services provided by a race club by way
of totalisator or a license to bookmaker in
such club.
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9
9
9
9
9
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14
14
(v) Gambling.
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(vi) Recreational, cultural and sporting
services other than (i), (ii), (iii), (iv) and (v)
above.
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35
Heading 9997
Other services (washing, cleaning and dyeing
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12
36 Heading 9998
37 Heading 9999
services; beauty and physical well-being
services; and other miscellaneous services
including services nowhere else cl
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ce notified in the
Official Gazette by the organising State, whichever is higher, in case of lottery run by State
Government and 100/128 of the face value or the price notified in the Official Gazette by the
organising State, whichever is higher, in case of lottery authorised by State Government.
4. 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 annexed scheme of classification of services (Annexure).
(iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of heading 9988.
(iv) Wherever a rate has been prescribed in this notification subject to the condition that
credi
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