Changes in GST – Decisions taken on Services at 20th GST Council Meeting on 5 August, 2017
GST
Dated:- 6-8-2017
Decisions taken on Services at 20th GST Council Meeting on 5 August, 2017
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Document 1
Decisions taken in 20th GST Council Meeting
Decisions taken on Services at 20th GST Council Meeting on 5 August, 2017
5 August 2017
S. No.
Description of service
From
Το
1.
Job work services in respect of the textiles and textile products (including 18%/5%
MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63)
5%
2
Services by way of printing of newspapers, books (including Braille books), 18% with full 12% with full
journals and periodicals where only content is supplied by the publisher a
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gency Service (GTA)
ITC
28% with full 18% with full
ITC
ITC
Allowed option of 12% GST
with full ITC. 5% GST with no
ITC will also continue
Allowed option of 12% GST
with full ITC under forward
charge. 5% GST with no ITC
will also continue. (However,
the GTA has to give an option at
1
Decisions taken in 20th GST Council Meeting
9
10
11
12
13
5 August 2017
the beginning of financial year)
In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic
Commerce Operators (ECO), liability to pay GST placed on ECO
Partnership firm or a firm includes LLP ( Limited liability Partnership) for the purposes of levy (including
exemption therefrom) of GST on legal services.
To clari
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