Goods and Services Tax

Goods and Services Tax – 7 Heading 9963 (Accommodation, food and beverage services) (i) 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, 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 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a [***] 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 su

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es or other commercial places meant for residential or lodging purposes having value of supply 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. 12 – (iii) 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, whether for consumption on or away from the premises where such food or any other article for human consumption or 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 inclu

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ticle for human consumption or any drink (whether or not alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 18 – (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 28 – (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

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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, 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 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, 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 und

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unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. 12 – (iii) 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, whether for consumption on or away from the premises where such food or any other article for human consumption or 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 f

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here such supply or service is for cash, deferred payment or other valuable consideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 18 – (viii) Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 28 – (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,

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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 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)].] (i

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uman consumption or 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) [***] (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 – (vi) Accommodation

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er place, specially arranged for organising a function) together with renting of such premises. 18 – (viii) Accommodation in hotels including five star 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 seven thousand and 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. 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 cons

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r, 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 airconditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 12 – (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, refrigerators or any other amenities, but without excluding an

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r 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 – (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. 18 – (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goo

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Heading 9962 – Goods and Services Tax – 6 Heading 9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 18 Goods and Services Tax – Schedules

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Heading 9961 – Goods and Services Tax – 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Services of commission agents, com

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Section 6 – Goods and Services Tax – 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services – Goods and Services Tax – Schedules

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Goods and Services Tax – 3 Heading 9954 (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) 18 – (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 18 – 6[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the 17[Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out,

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al 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 the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pert

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llation 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 under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; 44[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs

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ral establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.] 12 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] 20[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in

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ion to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (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, Union territory, a local authority, a Governmental Authority or a Government Entity. 5 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. (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 Service

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ned in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 18 – 6[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the 17[Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 12 19[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation

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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 the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);] (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 44[(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 196

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he competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; 44[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ] (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 12 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, provided] to the Central Government, State Government, Union Territory, 18[a local authority, a Go

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of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 5 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 (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated 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. 12 – 46[(ix) Composite supply of works contract as defined in clause (

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y, 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. (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 Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above. 18 -]]]] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 3 Heading 9954 (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, whol

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ts and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 12 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] (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 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; (c)

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c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 12 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, provided] to the

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ase may be] 20[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 5 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 (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated 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

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amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.] Notes: As amended vide notification no. 48/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as 3 Heading 9954 (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) 18 – (ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 18 – 6[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the 17[Central

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Tax Act, 2017, 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; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (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; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for

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arvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 12 16[(vi) Services provided to the Central Government, State Government, Union Territory, 18[a local authority, a Governmental Authority or a Government Entity] 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 meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Centra

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d in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated 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. 12 – (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 18 -]]] 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 in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided sh

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efined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 18 – 6[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 12 – (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installatio

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as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding 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 under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for s

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(vi) above. 18 -]] 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 in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value 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 paragraph 2, 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. *************<

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on, completion, fitting out, repair, maintenance, renovation, or alteration of, – a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 12 – (iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 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; (c) a civil structure or any

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a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (2) any housing scheme of a State Government; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 12 (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 18 -] 2. In case of supply of service specified in column (3) of the entry 35[at item (i), item (iv)

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Section 5 – Goods and Services Tax – 2 Section 5 Construction Services – Goods and Services Tax – Schedules

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Chapter 99 – Goods and Services Tax – 1 Chapter 99 All Services – Goods and Services Tax – Schedules

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Goods and Services Tax – GST – Dated:- 3-7-2017 – Bengaluru, July 2 (PTI) Union Power Minister Piyush Goyal today said that Jammu and Kashmir would roll out GST in the next few days. Jammu and Kashmir is the only state which failed to meet the June 30 deadline for the GST rollout. The new indirect tax regime will be implemented there in the next few days, he told PTI on the sidelines of a GST-related event here. J&K Finance Minister Haseeb Drabu had yesterday stated in New Delhi that the state is likely to clear the legislation on the indirect tax regime by July 6. Asked about traders staging protest in Srinagar against GST, Goyal said that protests sometimes are politically motivated, but it is good for the country, otherwise people o

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led to his opinion. We are not having a government where you can't speak, he added. Debroy had said yesterday that any suggestion that GST would boost GDP growth by 1 to 1.5 per cent is utter rubbish and termed it as an imperfect GST , following changes from the originally proposed ideal structure. Goyal said more important than anything else is that India would get rid of corruption and move from an informal economy to a formal economy. He also said that tax compliance would bring in more money to the government coffers which would be used to render services to the poor and farmers of the country. This is the goal of this government on which we are focusing. I think that is also the goal of the whole country because all parties have co

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 3-7-2017 Last Replied Date:- 5-7-2017 – Expected implementation of GST comes true when the Hon ble President implemented by ringing a bell in the Central Hall of Parliament at 00.00 hrs on 01.07.2017. It comes true after a prolonged journey of 11 years when it was considered to be implemented in India. GST as all aware consumes most of the indirect taxes levied by the Central Government and the State Governments. The Constitutional amendment paved the way for enabling the Central Government and State Government to levy GST on the value of the supply of goods or services or both. The GST Council formed by the Constitutional amendment led the way for the early implementation and smooth transition from the existing indirect tax regime to the new GST regime. The GST Network established for the purpose of maintaining the system of the entire GST network from registration to every step involved in this aspect. Every transact

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s for this purposes. All the provisions of the State Tax come into force with effect from 01.07.2017. Nearly the provisions of 17 sections of CGST Act came into effect from 22.06.2017. Except the following sections all other sections came into effect from 01.07.2017- Proviso to Section 42(9); Proviso section 43(9); Section 51 – Tax deduction at source; Section 52 – Collection of tax at source; The Rules recommended and approved by the GST Council in respect of Central tax has been incorporated by the Central Government in the Central Goods and Services Tax Rules, 2017 which come into effect from 01.07.2017- Chapter II COMPOSITION RULES Chapter III REGISTRATION Chapter IV Determination of Value of Supply Chapter V Input Tax Credit Chapter VI TAX INVOICE, CREDIT AND DEBIT NOTES Chapter VII Accounts and Records Chapter VIII Returns Chapter IX Payment of Tax Chapter X Refund Chapter XI ASSESSMENT AND AUDIT Chapter XII Advance Ruling Chapter XIII Appeals and Revision Chapter XIV Transitiona

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fication No. 4/2017-Integrated tax, dated 28.06.2017, the Central Government notified the Integrated Goods and Services Tax Rules, 2017 which came into effect from 22.06.2017. Rule 2 provides that the CGST Rules, 2017 for carrying out the provisions of section 20 of IGST Act shall, so far as may be, apply in relation to integrated tax as they apply in relation to central tax. The Central Government also notifies the rate of interest payable by the taxable person for the delayed payment of tax and also the interest payable by the Department for the delayed refund both for Central tax and integrated tax. In respect of UTGST Act, 2017, nearly 8 sections came into effect from 22.06.2017 and the remaining came into effect from 01.07.2017. Section 21 of the Act provides that most of the provisions of central tax are applicable to Union territory tax. Rule is yet to be made by the Government for Union territory tax. Vide Notification No. 01/2017-Compensation cess, dated 28.06.2017 the Central

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Goods and Services Tax – GST – Dated:- 3-7-2017 – 2nd Day after roll-out of GST passed without any major problems; Dhabas and big Restaurants as well as from Kirana shops to Departmental Stores have started getting acclimatized to the new tax system;. Since 25th June, 2017, 2.23 lakh new dealers have entered the GSTN system by filing draft applications of which 63,000 have also submitted full details, of which 32,000 dealers granted fresh registrations also;. Revenue Secretary, Dr. Hasmukh Adhia appeals to people not to circulate any unverified messages through social media. Second Day after the roll-out of Goods and Services Tax (GST) with effect from 1st July, 2017 has passed without any major problems being reported from the field. The

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Goods and Services Tax – GST – Dated:- 3-7-2017 – The Revenue Secretary, Government of India, Dr. Hasmukh Adhia through a series of tweets from his twitter handle @adhia03 has busted today certain common misconceptions/ myths about GST. These myths relating to GST and Reality of each one is given below. Myth 1: Do I need to generate all invoices on computer/ internet only. Reality 1: Invoices can be generated manually also. Myth 2: I need internet all the time to do business under GST. Reality

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GSTN unveils excel template for to help taxpayers perform easy data entry offline before uploading on the GST portal; Excel template together with an offline tool will make uploading large numbers of invoices much easier and quick; Offline Tool to be unveiled on July 17, 2017 – Goods and Services Tax – GST – Dated:- 3-7-2017 – Goods and Services Network (GSTN) has unveiled a simple excel based template that will facilitate the taxpayers in preparing and filing their monthly returns with maximum ease and minimal cost. The excel template is a part of GST Council s approach to make tax compliance highly easy and convenient for taxpayers and also reduce the time of compliance to improve ease of doing business. This excel workbook template can b

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GST – States – Memo No. 35033/9/2017/CT-II – Dated:- 3-7-2017 – NOTIFICATIONS BY HEADS OF DEPARTMENTS, Etc. REVENUE DEPARTMENT (CT-II) NOTIFICATION OF CORRIGENDUM ISSUED BY THE CHIEF COMMISSIONER OF STATE TAX AS PER THE APGST ACT, 2017. PROCEEDINGS OF THE CHIEF COMMISSIONER OF STATE TAX. CORRIGENDUM Memo No. 35033/9/2017/CT-II,- In notification of the Government of Andhra Pradesh, Revenue Department (CT-II), in proceedings of the Chief Commissioner of State Tax in CCTs Ref.No. CCW/GST/74/2015-A, published vide Andhra Pradesh Gazette No. 37, dated : 30-06-2017, 1) at page 1, in the heading of the table, for the words PROPER OFFICERS UNDER APSGST ACT the words Proper officers under APGST Act, 2017, are substituted. 2) In the table S.no 3 &am

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Goods and Services Tax – Started By: – CA. ANCHAL RASTOGI – Dated:- 2-7-2017 Last Replied Date:- 16-7-2017 – A Individual having rental from commercial property of ₹ 11 Lacs and turnover from a B to C trading business of ₹ 40 Lacs. May he opt composition for only trading business ? all other condition necessary for composition are OK. – Reply By KASTURI SETHI – The Reply = Cannot opt for composition scheme. You will have to conform to all the parameters laid down under GST Acts. – Reply By Preeti Sharma – The Reply = Hello CA. Anchal Rastogi, As per my knowledge, Composition scheme in GST is a PAN based scheme. All taxable persons covered by the same PAN shall be under composition across India. Any intimation of option to avail

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Goods and Services Tax – Started By: – Raman Singla – Dated:- 2-7-2017 Last Replied Date:- 16-7-2017 – We buy and pickup scrap from nearby villages/area mostly from unregistered persons.They accept only cash and maybe they don't provide their Aadhaar UID no.What is the procedure to purchase from them ??? – Reply By KASTURI SETHI – The Reply = If you purchase from unregistered dealer, liability of discharging GST will be yours. – Reply By CA. ANCHAL RASTOGI – The Reply = you have to pay GST on those purchase if you are registered dealer and it will be adjusted against output GST liability.of yours. – Reply By Raman Singla – The Reply = 1. Does we have to maintain their (unregistered dealer) identity in any form e.g. Aadhaar UID ??2. Wha

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Goods and Services Tax – Started By: – Basha Sikander – Dated:- 2-7-2017 Last Replied Date:- 16-7-2017 – Dear Sir, Good Afternoon. We are a Customs Broker having PAN India presence. Our CB Licence is extended to all major ports. Due to introduction of GST, our Business Model or Process of doing business is seems to affected partially. The details of the same is listed below: 1. We have 4 or 5 Major offices at ports and other offices are very small and having very limited staff as the business is ON and OFF. We have kept these offices for applying for tender and also for some Projects received or expected in future. Our question is Whether we need separate registration for all these offices as well as they situated in different states ?? 2. Being Customs broker we incur certain charges prior to clearance of Import and Export of Goods on behalf of the Customer and claim them as re-imbursement. This has been earlier recognised by CBEC as PURE AGENT . We are given to understand that this

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reight?? 7. Being Customs Broker, we also bound to give end to end solution of Transporting the Goods to Customer's Place and vice versa. Mostly we are taking vehicle from the Market, which sometimes owned by the Supplier and sometime being outsourced by him as well. The supplier bills us at X price and we bill it to Customer at X+Y ( Y is our margin). While we bill to customers some with RCM by Customers and some we charge S.Tax (as they may or may not pay S.Tax) under GTA. Whether the same process can continue under GST regime?? 8. While reading some of the slides / notes shared, it is mentioned that if the Customer does not make payment to Supplier within 180 days, the ITC will be reversed and the Customer has to pay GST. Is this correct ? 9. If the point no.8 is correct, how the Department will come to know whether the payment are made or not?? Does it provide legal security to Supplier for getting confirm payment if the ITC is taken by the Customers?? 10. Whether the Concept o

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PI is available to take data from User's S/W to E-waybill portal for generating e-waybill? 15. Whether place of supply and receipt of supply must be shown in Invoice ?? If we bill to b2B Customer who is neither in place of Supply Say Chennai nor receipt of Supply – say Madurai. The business is received from a Friend who is located in Delhi and wanted us to clear and deliver the goods at Madurai but bill to him at Delhi? Whether SGST+CGST is to be charged ?? or IGST is to be charged?? Look forward for early clarification and all the questions are raised purely on our current difficulties / issues faced by Customs Brokers.. Thanks and Best Regards, Nagarajan PV pvn@pigroup.in – Reply By CA. ANCHAL RASTOGI – The Reply = Answer for question 1. Yes you have to take registration separately for each state if you are:a. required to keep office at every port according to any compulsion / requirement /condition of registration with custom / port authorityand / orb. you are required to issue

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port of Goods on behalf of the Customer and claim them as re-imbursement. This has been earlier recognised by CBEC as PURE AGENT . We are given to understand that this concept is NO MORE AVAILABLE… Please clarify.Ans : Every Services would be given by CHA would be under 18% categories3. When we are paying and taking the amount as re-imbursement without any value addition why the GST is to be applied. If this provision is available, please clarify how to raise the bill – Is it through Invoice, Debit note without GST??Ans : same as ans 24. Whether the concept of ISD is applicable to our trade ?? If so, please guide on how to do it?ans : No5. When the goods are imported, the GST is levied on CIF + 1 % = Assessable Value basis. Then why freight is separately charged for GST from Freight Forwarder or Shipping Line or Airline?? Atleast for Import this should be droped or amended?? Please clarify??ans : For Imports it's Basic + IGST on CIF 6. Similarly when the goods are exported by AIR

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SGST or IGST8. While reading some of the slides / notes shared, it is mentioned that if the Customer does not make payment to Supplier within 180 days, the ITC will be reversed and the Customer has to pay GST. Is this correct ?Ans : Yes9. If the point no.8 is correct, how the Department will come to know whether the payment are made or not?? Does it provide legal security to Supplier for getting confirm payment if the ITC is taken by the Customers??Ans : You need to upload all bills on GST portal, there will be strong scrutiny by department as bank account are also linked to portal 10. Whether the Concept of Bill of Supply will be applicable to Service Industries like us?Ans : No , you need to create Invoice with bill to & ship to 11. While we do customs clearance, we also some time, asked by customers to do Loading & Unloading at factory or site. We engage Forklift, Crane and other handling equipments for this activity. What is the GST rate applicable for this activity?? We w

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Goods and Services Tax – Started By: – Lakshmi NV – Dated:- 2-7-2017 Last Replied Date:- 16-7-2017 – Liability of Co-operative societies under GST.If co-operative society conduct chitty and received chitty commission and processing charges from its members whether liable for GST.If society is running a consumer medical store whether it liable for SGT – Reply By KASTURI SETHI – The Reply = Yes it is taxable. GST @ 18% with full ITC.(SGST +CGST). – Reply By Ramesh Kothari – The Reply = Yes texabl

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Goods and Services Tax – Started By: – Puneet Khandelwal – Dated:- 2-7-2017 Last Replied Date:- 16-7-2017 – Sir, I am a wholesale dealer, I want to know that how can I sell goods to unregistered parties, as they don't have GST no. , it's either by tax invoice or by bill of supply?? And do we need to maintain their pan info or aadhar info in the invoice.pls help – Reply By Rajagopalan Ranganathan – The Reply = Sir,If you sell goods to an individual customer who would not have GST No. how

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Goods and Services Tax – Started By: – sanjeev jadhav – Dated:- 2-7-2017 Last Replied Date:- 16-7-2017 – Dear Experts, Till Job work declaration Form, Job worker and manufacturers stock statement are not published under GST. GST is already implemented and we wants to send material to job worker. Yesterday Excise authority informed that till the formats are not received. We wants to send material for job work, what we have to do. Where we will get formats of Form. Also inform what is the time pe

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Goods and Services Tax – Started By: – lalit kumar – Dated:- 2-7-2017 Last Replied Date:- 16-7-2017 – PLEASE ADVICE ON GST TAX LIABILITY ON ETOP OR RECHARGE SALE THROUGH A DISTRIBUTOR AND RETAILER.REGARDSLALIT – Reply By KASTURI SETHI – The Reply = Dear Querist, The undermentioned will be helpful:-For example : A manufacturer supplies the goods to wholesale dealer and wholesale dealer supplies (sells) the goods to retailer and retailer supplies (sells) the goods to the ultimate consumer.A suppl

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Goods and Services Tax – Started By: – Kishan Barai – Dated:- 1-7-2017 Last Replied Date:- 16-7-2017 – It is said PAN would be IEC under GST, so will Registration would be required via Dgft.gov.in & if yes, what Documentation would be required ??At present 200 Containers are chocked at Mundra Port as shipping bill is not generating without GSTNBelow 20,00,000 turn over how one can tackle issue without GST ??Please elaborate…. – Reply By Ramesh Kothari – The Reply = IEC will convert PAN ba

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Goods and Services Tax – Started By: – Pradeep Singh – Dated:- 1-7-2017 Last Replied Date:- 16-7-2017 – We are having different project in different state can we are liable to take registration under gst in concerned state for work and is there any problems if we supply goods from our head office – Reply By Ramesh Kothari – The Reply = 1.You hv to take separate registration for each state 2. Supply of goods no problem u hv to charge IGST to other state branch at the time of dispatch & Invoi

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 1-7-2017 Last Replied Date:- 1-7-2017 – Dear ExpertsWe have opened a new manufacturing unit since last month is the same state which is not registered in any existing law. The new unit has not declared as additional place of business at the time of migration of parent company.The option to modify registration is yet not given in GST site so that we can add the additional place.Kindly suggest1. How we can sent material for job work t

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– Goods and Services Tax – Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the

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Goods and Services Tax – Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) 37[Vibhuti] (vi) Unbranded honey (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika ************* Notes: As amended vide notification no. 7/2018 dated 25-1-2018, before it was

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