Seeks to amend notification No. 11\/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended
01\/2018 Dated:- 25-1-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
=============
\nDocument 1
\nRNI No. KARBIL\/2001\/47147
\n\u00e0\u00b2\u2022\u00e0\u00b2\u00b0\u00e0\u00b3\u008d\u00e0\u00b2\u00a8\u00e0\u00b2\u00be\u00e0\u00b2\u0178\u00e0\u00b2\u2022 \u00e0\u00b2\u00b0\u00e0\u00b2\u00be\u00e0\u00b2\u0153\u00e0\u00b3\u008d\u00e0\u00b2\u00af\u00e0\u00b2\u00aa\u00e0\u00b2\u00a4\u00e0\u00b3\u008d\u00e0\u00b2\u00b0
\n\u00e0\u00b2\u00ad\u00e0\u00b2\u00be\u00e0\u00b2\u2014-IVA
\nPart-IVA
\n\u00e0\u00b2\u2026\u00e0\u00b2\u00a7\u00e0\u00b2\u00bf\u00e0\u00b2\u2022\u00e0\u00b3\u0192\u00e0\u00b2\u00a4\u00e0\u00b2\u00b5\u00e0\u00b2\u00be\u00e0\u00b2\u2014\u00e0\u00b2\u00bf \u00e0\u00b2\u00aa\u00e0\u00b3\u008d\u00e0\u00b2\u00b0\u00e0\u00b2\u2022\u00e0\u00b2\u0178\u00e0\u00b2\u00bf\u00e0\u00b2\u00b8\u00e0\u00b2\u00b2\u00e0\u00b2\u00be\u00e0\u00b2\u00a6\u00e0\u00b3\u0081\u00e0\u00b2\u00a6\u00e0\u00b3\u0081
\n\u00e0\u00b2\u0090\u00e0\u00b2\u00b6\u00e0\u00b3\u2021\u00e0\u00b2\u00b7 \u00e0\u00b2\u00b0\u00e0\u00b2\u00be\u00e0\u00b2\u0153\u00e0\u00b3\u008d\u00e0\u00b2\u00af \u00e0\u00b2\u00aa\u00e0\u00b2\u00a4\u00e0\u00b3\u008d\u00e0\u00b2\u00b0\u00e0\u00b2\u00bf\u00e0\u00b2\u2022\u00e0\u00b3\u2020
\n\u00e0\u00b2\u00ac\u00e0\u00b3\u2020\u00e0\u00b2\u201a\u00e0\u00b2\u2014\u00e0\u00b2\u00b3\u00e0\u00b3\u201a\u00e0\u00b2\u00b0\u00e0\u00b3\u0081, \u00e0\u00b2\u2014\u00e0\u00b3\u0081\u00e0\u00b2\u00b0\u00e0\u00b3\u0081\u00e0\u00b2\u00b5\u00e0\u00b2\u00be\u00e0\u00b2\u00b0, \u00e0\u00b2\u0153\u00e0\u00b2\u00a8\u00e0\u00b2\u00b5\u00e0\u00b2\u00b0\u00e0\u00b2\u00bf \u00e0\u00b3\u00a8\u00e0\u00b3\u00ab, \u00e0\u00b3\u00a8\u00e0\u00b3\u00a6\u00e0\u00b3\u00a7\u00e0\u00b3\u00ae (\u00e0\u00b2\u00ae\u00e0\u00b2\u00be\u00e0\u00b2\u02dc \u00e0\u00b3\u00ab, \u00e0\u00b2\u00b6\u00e0\u00b2\u2022 \u00e0\u00b2\u00b5\u00e0\u00b2\u00b0\u00e0\u00b3\u008d\u00e0\u00b2\u00b7 \u00e0\u00b3\u00a7\u00e0\u00b3\u00af\u00e0\u00b3\u00a9\u00e0\u00b3\u00af)
\nBengaluru, Thursday, January 25, 2018 (Magha 5, Shaka Vars<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n columns (3), (4) and (5), the following shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eum crude, motor spirit (commonly known as petrol), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ectricity, gas and water distribution 9 -“; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n es, merry-go rounds, go-carting and ballet. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 11\/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended01\/2018 Dated:- 25-1-2018 Karnataka SGSTGST – StatesKarnataka SGSTKarnataka SGST============= Document 1 RNI No. KARBIL\/2001\/47147 \u00e0\u00b2\u2022\u00e0\u00b2\u00b0\u00e0\u00b3\u008d\u00e0\u00b2\u00a8\u00e0\u00b2\u00be\u00e0\u00b2\u0178\u00e0\u00b2\u2022 \u00e0\u00b2\u00b0\u00e0\u00b2\u00be\u00e0\u00b2\u0153\u00e0\u00b3\u008d\u00e0\u00b2\u00af\u00e0\u00b2\u00aa\u00e0\u00b2\u00a4\u00e0\u00b3\u008d\u00e0\u00b2\u00b0 \u00e0\u00b2\u00ad\u00e0\u00b2\u00be\u00e0\u00b2\u2014-IVA Part-IVA \u00e0\u00b2\u2026\u00e0\u00b2\u00a7\u00e0\u00b2\u00bf\u00e0\u00b2\u2022\u00e0\u00b3\u0192\u00e0\u00b2\u00a4\u00e0\u00b2\u00b5\u00e0\u00b2\u00be\u00e0\u00b2\u2014\u00e0\u00b2\u00bf \u00e0\u00b2\u00aa\u00e0\u00b3\u008d\u00e0\u00b2\u00b0\u00e0\u00b2\u2022\u00e0\u00b2\u0178\u00e0\u00b2\u00bf\u00e0\u00b2\u00b8\u00e0\u00b2\u00b2\u00e0\u00b2\u00be\u00e0\u00b2\u00a6\u00e0\u00b3\u0081\u00e0\u00b2\u00a6\u00e0\u00b3\u0081 \u00e0\u00b2\u0090\u00e0\u00b2\u00b6\u00e0\u00b3\u2021\u00e0\u00b2\u00b7 \u00e0\u00b2\u00b0\u00e0\u00b2\u00be\u00e0\u00b2\u0153\u00e0\u00b3\u008d\u00e0\u00b2\u00af \u00e0\u00b2\u00aa\u00e0\u00b2\u00a4\u00e0\u00b3\u008d\u00e0\u00b2\u00b0\u00e0\u00b2\u00bf\u00e0\u00b2\u2022\u00e0\u00b3\u2020 \u00e0\u00b2\u00ac\u00e0\u00b3\u2020\u00e0\u00b2\u201a\u00e0\u00b2\u2014\u00e0\u00b2\u00b3\u00e0\u00b3\u201a\u00e0\u00b2\u00b0\u00e0\u00b3\u0081, \u00e0\u00b2\u2014\u00e0\u00b3\u0081\u00e0\u00b2\u00b0\u00e0\u00b3\u0081\u00e0\u00b2\u00b5\u00e0\u00b2\u00be\u00e0\u00b2\u00b0, \u00e0\u00b2\u0153\u00e0\u00b2\u00a8\u00e0\u00b2\u00b5\u00e0\u00b2\u00b0\u00e0\u00b2\u00bf \u00e0\u00b3\u00a8\u00e0\u00b3\u00ab, \u00e0\u00b3\u00a8\u00e0\u00b3\u00a6\u00e0\u00b3\u00a7\u00e0\u00b3\u00ae (\u00e0\u00b2\u00ae\u00e0\u00b2\u00be\u00e0\u00b2\u02dc \u00e0\u00b3\u00ab, … Continue reading “Seeks to amend notification No. 11\/2017 No. FD 48 CSL 2017, dated 29th June, 2017 so as to notify KGST rates of various services as recommended”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10988","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10988","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10988"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10988\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10988"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10988"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n'(c) a civil structure or any other original works pertaining to the “In-situ redevelopment
\nof existing slums using land as a resource, under the Housing for All (Urban) Mission\/
\nPradhan Mantri Awas Yojana (Urban);';
\nafter sub-item (d), the following sub-items shall be inserted, namely: –
\n'(da) a civil structure or any other original works pertaining to the “Economically
\nWeaker Section (EWS) houses” constructed under the Affordable Housing in
\npartnership by State or Union territory or local authority or urban development
\nauthority under the Housing for All (Urban) Mission\/ Pradhan Mantri Awas Yojana
\n(Urban);
\n(db) a civil structure or any other original works pertaining to the “houses constructed
\nor acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section
\n(EWS) Lower Income Group (LIG)\/ Middle Income Group-1 (MIG-1)\/ Middle Income
\nGroup-2 (MIG-2)” under the Housing for All (Urban) Mission\/ Pradhan Mantri Awas
\nYojana (Urban);';
\nafter sub-<\/p>\n
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\nsubstituted, namely: –
\n(3)
\n“(ix) Composite supply of works contract as
\ndefined in clause (119) of section 2 of the
\nKarnataka Goods and Services Tax Act, 2017
\nprovided by a sub-contractor to the main
\ncontractor providing services specified in item
\n(iii) or item (vi) above to the Central Government,
\nState Government, Union territory, a local
\nauthority, a Governmental Authority or a
\nGovernment Entity.
\n(4)
\n6
\n2.5
\n(5)
\nProvided that where the services
\nare supplied to a Government
\nEntity, they should have been
\nprocured by the said entity in
\nrelation to a work entrusted to it
\nby the Central Government, State
\nGovernment, Union territory or
\nlocal authority, as the case may be.
\nProvided that where the services
\nare supplied to a Government
\nEntity, they should have been
\nprocured by the said entity in
\nrelation to a work entrusted to it
\nby the Central Government, State
\nGovernment, Union territory or
\nlocal authority, as th<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhigh speed diesel or aviation turbine fuel” shall be substituted;
\n2.5
\n9
\n[Please refer to Explanation no.
\n(iv)].
\nagainst serial number 10, for item (ii) in column (3) and the entries relating thereto in columns
\n(3), (4) and (5), the following shall be substituted, namely: –
\n(3)
\n“(ii) Time charter of vessels for
\ntransport of goods.
\n(5)
\n(4)
\n2.5
\nProvided that credit of input tax charged on
\ngoods (other than on ships, vessels including
\nbulk carriers and tankers) has not been taken
\n[Please refer to Explanation no. (iv)].
\n(iii) Rental services of transport
\nvehicles with or without operators,
\nother than (i) and (ii) above.
\nfor serial number 16 and the entries relating thereto, the following shall be substituted,
\nnamely: –
\n(1)
\n“16
\n(2)
\nHeading
\n9972
\n(i)
\n(3)
\n(4) (5)
\nState
\nServices by the Central Government,
\nGovernment, Union territory or local authority to governmental Nil
\nauthority or government entity, by way o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3)
\n“(vii) Time charter of vessels for
\ntransport of goods.
\n(viii) Leasing or rental services,
\nwith or without operator, other
\nthan (i), (ii), (iii), (iv), (v), (vi)
\nand (vii) above.
\n(4)
\n2.5
\nSame rate of State tax as
\napplicable on supply of
\nlike goods involving
\ntransfer of title in goods.
\n(5)
\nProvided that credit of input
\ntax charged on goods (other
\nthan on ships, vessels
\nincluding bulk carriers and
\ntankers) has not been taken
\n[Please refer to Explanation
\nno. (iv)].
\nin serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words
\n“supplying the service”, the words and brackets “, other than the input tax credit of input
\nservice in the same line of business (i.e. tour operator service procured from another tour
\noperator)” shall be inserted;
\nagainst serial number 23, for item (ii) in column (3) and the entries relating thereto in columns
\n(3), (4) and (5), the following shall be substituted, namely: –
\n(3)
\n“(ii) Services<\/p>\n
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\nother than (ii) above.
\nfor serial number 25 and the entries relating thereto, the following shall be substituted,
\nnamely:-
\n(i)
\n(1)
\n“25
\n(2)
\nHeading
\n9987
\n(3)
\n(4)
\n(i) Services by way of house-keeping, such as
\nplumbing, carpentering, etc. where the person
\nsupplying such service through electronic
\ncommerce operator is not liable for registration 2.5
\nunder sub-section (1) of section 22 of the
\nKarnataka Goods and Services Tax Act, 2017.
\n(5)
\nProvided that credit
\nof input tax charged
\non goods and
\nservices has not
\nbeen taken
\n[Please refer to
\nExplanation no. (iv)].
\n(j)
\n(ii) Maintenance, repair and installation (except
\nconstruction) services, other than (i) above.
\n9
\nagainst serial number 26, in column (3),-
\n(A) in item (i),after sub-item (e), the following sub-item shall be inserted, namely:
\n“(ea) manufacture of leather goods or footwear falling under Chapter 42or 64 in the First
\nSchedule to the Customs Tariff Act, 1975 (<\/p>\n
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\n(iiia) Services by way of admission to entertainment events or access to
\namusement facilities including exhibition of cinematograph films, casinos,
\nrace club, any sporting event such as Indian Premier League and the like.
\n(4) (5)
\n9
\n14
\n(B) in item (vi), after the brackets and figures “(iii)”, the brackets and figures “(iiia),” shall be
\ninserted;
\n(ii) for paragraph 2, the following shall be substituted, namely: –
\n“2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-
\nitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and
\nsub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above,
\ninvolving transfer of land or undivided share of land, as the case may be, the value of such supply
\nshall be equivalent to the total amount charged for such supply less the value of transfer of land or
\nundivided share o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n