Seeks to amend notification No. 9\/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
15\/2018 Dated:- 26-7-2018 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nNotification No. 15\/2018- Integrated Tax (Rate)
\nNew Delhi, the 26th July, 2018
\nG.S.R.. 683 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9\/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nNil = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n irs, after having issued a certificate to any foreign diplomatic mission or consular post in India, decides to withdraw the same subsequently, it shall communicate the withdrawal of such certificate to the foreign diplomatic mission or consular post; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n il = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 9\/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.201815\/2018 Dated:- 26-7-2018 Integrated GST (IGST) RateGSTIGST RateIGST RateGovernment of India Ministry of Finance (Department of Revenue) Notification No. 15\/2018- Integrated Tax (Rate) New Delhi, the … Continue reading “Seeks to amend notification No. 9\/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018”<\/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-12806","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12806","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=12806"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12806\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n10F
\nChapter 99
\nServices supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.
\nNil
\nProvided the place of supply of the service is outside India in accordance with section 13 of Integrated Goods and Services Tax Act, 2017.
\n10G
\nChapter 99
\nImport of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation.
\nExplanation. – For the purposes of this entry, unless the context otherwise requires, “specified international organisation” means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
\nNil
\nNil
\n10H
\nChapter 99\n<\/p>\n
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\n(iv) that the exemption from the whole of the integrated tax granted to the foreign diplomatic mission or consular post in India for official purpose or for the personal use or use of their family members shall not be available from the date of withdrawal of such certificate.”;
\n(d) after serial number 11 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“11A
\nHeading
\n9954
\nServices supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
\nNil
\nNil”;
\n(e) against serial<\/p>\n
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\n32B
\nHeading
\n9971
\nor
\nHeading
\n9991
\nServices by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee.
\nNil
\nNil”;
\n(j) after serial number 35 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“35A
\nHeading 9971
\nServices supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
\nNil
\nNil”;
\n(k) against serial number 37A, in the entry in column (3), after the figures “37”, the word and figures “or 41” shall be inserted;
\n(l) after serial number 49 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“49A
\nHeading 9983 or Heading 9991
\nServices by way of licensing, registration and analysis or testing of food s<\/p>\n
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\nNil
\nProvided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and <\/p>\n
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