Rates for supply of services under CGST Act
11\/2017 Dated:- 28-6-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nNotification No. 11\/2017-Central Tax (Rate)
\nNew Delhi, the 28th June, 2017
\nG.S.R. 690(E) – In exercise of the powers conferred by sub-section (1) 76[sub-section (3) and sub-section (4)] of section 9, subsection (1) of section 11, sub-section (5) of section 1577[,] sub-section (1) of section 16 78[and section 148] of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specifie<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ho constructs or converts a building into apartments or develops a plot for sale, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uch cement at the applicable rates on reverse charge basis and all the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n odowns etc.) by a promoter in an RREP which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n reof, including,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n loration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nServices of whole sale auctioning houses. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n emises', or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nExplanation.- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n been taken. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oods by rail (other than services specified at item no. (iv)). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re the 16th August,2022.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 10 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax as on supply of like goods involving transfer of title in goods = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s without the transfer of title thereof. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n b) supply of farm labour; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n t credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ts falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Rs. 5000 per day to a person receiving health care services. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 39[(iiia),] (iv) and (v) above. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n No. 07 \/ 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ply of lottery shall be 100\/112 of the face value or the price 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ding interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2002 (35 of 2002). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n regard; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and it is certified by any of the following that construction of the project has started on or before 31st March, 2019:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y supply transformer, sub-station, solid waste management and disposal or any other work which may have to be executed in the periphery of, or outside, a project for its benefit, as may be provided under the local laws; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cial apartment” shall mean an apartment other than a residential apartment; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anation 1.- For the purposes of this clause, 'premises' means a place from where hotel accommodation services are being supplied or are to be supplied. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n whom services of local delivery are provided; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sed option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y for input tax credit of central tax, State tax, Union territory tax and integrated tax. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ero but invoicing has been done having time of supply before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, “Te” shall be calculated as follows: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n completion plus 25 percent. points; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n residential apartments booked before transition = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dential apartment = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n to construction of residential and commercial portion in a Residential Real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cial apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as he may deem fit. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential or commercial portion in the RREP, for which he shall not otherwise be eligible, to the extent of the amount of Te. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion 1: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 100 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nArchitect\/ designing\/ CAD drawing etc. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a residential real estate project during a financial year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ____ = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ds supplied by us during, the financial year……………under forward charge by filing Annexure V on ………………..; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e above declaration shall have to be filed separately for each premises. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s not a 'specified premises', for a Financial Year, shall be filed on or after 1st of January of the preceding Financial Year but not later than 31st of March of the preceding Financial Year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n vide NOTIFICATION NO. 06\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 01-01-2022 before it was read as “Union territory, local authority, a Governmental Authority or a Government Entity” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tity registered under section 12AA 119[or 12AB] of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n as food stuff excluding alcoholic beverages. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n everse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ation No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 42. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “(i),” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n agricultural produce.]” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ses providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 9-2025 w.e.f. 22-09-2025 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n, mining or drilling of petroleum crude or natural gas or both = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entral Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 20\/2017 dated 22-8-2017, before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n p; not been taken = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ty or a Governmental authority” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 3-10-2017, before it was read as, “(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 1-2017, before it was read as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n efore it was read as, “excluding” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n9 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rom 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tuted vide Notification No. 13\/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ng, 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)” = = = = = = = =<\/p>\n
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\n(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
\n0.75
\nProvided that the central tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;
\nProvided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;
\nProvided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project, time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the<\/p>\n
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\n(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.
\n115[(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project.]
\nProvided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;
\nProvided also th<\/p>\n
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\n(Please refer to the illustrations in annexure III)
\nExplanation. –
\n1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.
\n2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be <\/p>\n
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\n(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
\n3.75
\n(ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on constru<\/p>\n
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\n(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
\n3.75
\n(ie) Construction of an apartment in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item.
\n(Provisions of paragraph 2 of this notification shall apply for valuation of this service)
\n153[Explanation. -This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior<\/p>\n
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\n(i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP,
\n(ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein,
\nbut excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above 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.
\nExplanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract central tax prescribed against them in column (4) subject to co<\/p>\n
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\n170[9]
\n–
\n132[(ix) **
\n**]
\n131[****]
\n(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, 129[Union territory or a local authority].
\n171[9]
\n131[****]
\n(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.
\n2.5
\nProvided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].
\n85[(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if),<\/p>\n
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\n9
\n–
\n6
\nHeading 9962
\nServices in retail trade.
\nExplanation- This service does not include sale or purchase of goods
\n9
\n–
\n7
\nHeading 9963 (Accommodation, food and beverage services)
\n95[(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation 135[****] less than or equal to seven thousand five hundred rupees per unit per day or equivalent.
\n172[2.5]
\n173[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)]]
\n(ii) Supply of 'restaurant service' other than at 'specified premises'
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken
\n[Please refer to Explanation no. (iv)]
\n(iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Cater<\/p>\n
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\n(b) suppliers located in 'specified premises'.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
\n(vi) Accommodation, food and beverage services other than (i) to (v) above
\nExplanation:
\n(a) For the removal of doubt, it is hereby clarified that, supplies covered by items 174[(i),] (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry.
\n(b) This entry covers supply of 'restaurant service' at 'specified premises'
\n(c) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
\n(d) This entry covers supply of 'outdoor catering', provided by suppliers providing 'h<\/p>\n
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\n(a) “contract carriage” has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
\n(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
\n(c) “radio taxi” means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).
\n2.5
\nProvided that credit of input tax charged on goods 16[and] services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\n(iii) Transport of passengers, with or without accompanied belongings, by air in economy class.
\n2.5
\nProvided that credit of input tax charged on goods used in supplying the service has not been taken
\n\t[Please refer to Explanation no. (iv)]
\n(iv) Transport of passen<\/p>\n
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\n[Please refer to clause (iv) of paragraph 4 relating to Explanation].]
\n(v) Transport of passengers by air, with or without accompanied belongings, in other than economy class.
\n175[9]
\n–
\n17[(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken.
\n[Please refer to Explanation no. (iv)]
\n160[Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid<\/p>\n
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\n2.5
\nProvided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service
\n(ii) Transport of goods in a vessel.
\n2.5
\nProvided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
\n138[(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
\n
\n
\n(a) GTA does not exercise the option to itself pay GST on the services supplied by it;
\n2.5
\nThe credit of input tax charged on goods and services used in supplying the service has not been taken.
\n[Please refer to Explanation no. (iv)]
\n(b) GTA exercises the option to itself pay GST on ser<\/p>\n
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\n152[Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31st May, 2023:
\nProvided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.]
\n155[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.]
\nor
\n177[9]
\n\t17<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided further that where the supplier of input service of transportation of goods to a multimodal transporter charges central tax at a rate higher than 2.5%, credit of input tax charged on such input services of goods transportation in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
\nProvided also that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.
\nIllustration: 'A' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein 'B' uses more than one mode of transport for the movement of goods. 'B', for supplying the said service hires a GTA i.e., 'C' for Rs 600 who charges central tax at <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHeading 9966
\n(Rental services of transport vehicles 96[with operators])
\n19[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken.
\n[Please refer to Explanation no. (iv)]
\n161[Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
\nIllustration: 'A' engages 'B' for transport from New Delhi to Jai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\tor
\n\t9
\n\t-]
\n43[(ii) Time charter of vessels for transport of goods.
\n2.5
\nProvided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)].
\n(iii) Rental services of transport vehicles with 97[***] operators, other than (i) 142[, (ia)] and (ii) above.
\n9
\n-]
\n11
\nHeading 9967
\n(Supporting services in transport)
\n143[Supporting services in transport.
\nExplanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965.
\n9
\n-]
\n\t183[12
\nHeading 9968
\n\t(i) Postal services
\n\t9
\n\t–
\n\t(ii) Courier services
\n\t9
\n\t–
\n(iii) Local delivery services
\n a. supplied through electronic commerce operator where the person supplying such services is not liable for registration under<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n–
\n98[**
\n**
\n*]
\n20[(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
\n65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods.
\nNote:- Nothing contained in this entry shall apply on or after 1st July, 2020.
\n–
\n64[(vi) Service of third party insurance of “goods carriage”
\n184[2.5]
\n–
\n
\n
\n(vii) Financial and related services other than 145[****] (ii), (iii) 99[***], (v), and (vi) above.
\n9
\n-]]
\n44[16
\nHeading 9972
\n(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
\nNil
\n –
\n(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSame rate of central tax as on supply of like goods involving transfer of title in goods
\n–
\n101[**
\n**
\n*]
\n21[(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
\n65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods.
\nNote:- Nothing contained in this entry shall apply on or after 1st July, 2020.
\n–
\n101[**
\n
\n**]
\n65[(viia) Leasing or renting of goods
\nSame rate of central tax as applicable on supply of like goods involving transfer of title in goods
\n–
\n
\n
\n102[(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.]
\n9
\n-]]
\n18
\nSection 8
\nBusiness and Production Services
\n
\n
\n19
\nHeading 9981
\nResearch and development services.
\n9
\n–
\n20
\nHeading 9982
\nLegal and accounting services.
\n9
\n–
\n21
\nHeading 9983
\n(Other professional, technical and business se<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5
\n1. Provided that credit of input tax charged on goods and services used in supplying the service 39[, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)] has not been taken
\n[Please refer to Explanation no. (iv)]
\n2. The bill issued for supply of this service indicates that it is inclusive of charges of accommodation and transportation required for such a tour and the amount charged in the bill is the gross amount charged for such a tour including the charges of accommodation and transportation required for such a tour.
\n46[(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (c) processes carried out at 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;
\n (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
\n (e) loading, unloading, packing, storage or warehousing of agricultural produce;
\n (f) agricultural extension services;
\n (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
\n156[****]
\n (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, ret<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n113[(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts.
\n2.5
\n-]
\n116[(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts.
\n2.5
\n-]
\n(ii) Maintenance, repair and installation (except construction) services, other than (i) 117[,(ia) and (ib)] above 67[and serial number 38 below]..
\n9
\n-]
\n\t188[26
\nHeading 9988
\n(Manufacturing services on physical inputs (goods) owned by others)
\n\t(i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
\n\t0.75
\n\t-]
\n(ii) Services by way of job work in relation to-
\n (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract central tax @2.5%;
\n (i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
\n (j) handicraft goods;
\n (k) umbrella.
\n\t2.5
\n\t(iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption;
\n\t9
\n\t(iv) Services by way of job work other than (i), (ii), and (iii) above.
\n\t9
\n(v) Services by way of any treatment or process on goods belonging to another person, in relation to –
\n a. printing of newspapers, books (including Braille books), journals and periodicals;
\n b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2.5
\nThe credit of input
\ntax charged on goods and
\nservices used in supplying the service has not been taken
\n[Please refer to Explanation
\nno. (iv)]]
\n50[32
\nHeading 9994
\n(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.
\n189[2.5]
\n–
\n148[(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
\n190[2.5]
\n-]
\n(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) 149[and (ia)] above.
\n9
\n-]
\n33
\nHeading 9995
\nServices of membership organisations.
\n9
\n–
\n34
\nHeading 9996
\n(Recreational, cultural and sporting services)
\n(i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 10[or planetarium].
\n9
\n–
\n(ii) Services b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n9
\n–
\n\t195[35
\nHeading 9997
\n\t(i) Beauty and physical well-being services falling under Group 99972.
\n\t2.5
\n\tProvided 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)]
\n(ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified).
\nExplanation.-
\nFor the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item.
\n\t9
\n\t-]
\n36
\nHeading 9998
\nDomestic services.
\n9
\n–
\n37
\nHeading 9999
\nServices provided by extraterritorial organisations and bodies.
\n9
\n–
\n72[38
\n9954 or 9983 or 9987
\nService by way of construction or engineering or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation. –
\nThis entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.
\n9
\n-]
\n52[2. In case of supply of service specified in column (3), in item (i); 88[(i) (ia), (ib), (ic), (id), (ie) and (if)] against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer 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.
\nExplanation. <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n4. Explanation.- For the purposes of this notification,-
\n(i) Goods includes capital goods.
\n(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).
\n(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 headi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(vi) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training.
\n(vii) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market.
\n(viii) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce.
\n31[(ix) “Governmental Authority” means an authority or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).]
\n91[(xiii) an apartment booked on or before the 31st March, 2019 shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st March, 2019 and (b) at least one instalment has been credited to the bank account of the registered person on or before the 31st March, 2019 and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the 31st March, 2019;
\n (xiv) the term “apartment” shall have the same meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016);
\n (xv) the term “project” shall mean a Real Estate Project or a Residential Real Estate Projec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (ii) Gross amount shall be the sum total of; –
\nA. Consideration charged for the services specified at item (i) and (ic) in column (3) against sl. No. 3 in the Table;
\nB. Amount charged for the transfer of land or undivided share of land, as the case may be including by way of lease or sub lease; and
\nC. Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc.
\n(b) an apartment being constructed in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or
\n(ii) a chartered engineer registered with the Institution of Engineers (India); or
\n(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority.
\n(b) where commencement certificate in respect of the project, is not required to be issued by the competent authority, it is certified by any of the authorities specified in sub- clause (a) above that construction of the project has started on or before the 31st March, 2019;
\n(c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019;
\n(d) apartments being constructed under the proje<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (xxiv) “internal development works” means roads, footpaths, water supply, sewers, drains, parks, tree planting, street lighting, provision for community buildings and for treatment and disposal of sewage and sullage water, solid waste management and disposal, water conservation, energy management, fire protection and fire safety requirements, social infrastructure such as educational health and other public amenities or any other work in a project for its benefit, as per sanctioned plans;
\n (xxv) the term “competent authority” as mentioned in definition of “commencement certificate” and “residential apartment” , means the local authority or any authority created or established under any law for the time being in force by the Central G<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(xxxi) “floor space index (FSI)” shall mean the ratio of a building's total floor area (gross floor area) to the size of the piece of land upon which it is built.]
\n111[(xxxii) 'Restaurant service' means 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.
\n(xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
\n(xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nExplanation 2.- For the purpose of sub-clause (c), the expression 'a person applying for registration' shall include a person applying for amendment of registration to declare an additional place of business.]
\n150[(xxxvii) 'print media' means, –
\n(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
\n(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
\n(xxxviii) 'clinical establishment' means, –
\na hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for ill<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (ii) electronic commerce operator through whom services of local delivery are provided]]
\n198[(xxxxi) 'recognised sporting event' has the same meaning as assigned to it in clause (zw) of paragraph 2 of notification No. 12\/2017 -Central Tax (Rate), dated 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691 (E), dated the 28th June, 2017, as amended from time to time;
\n(xxxxii) 'handicraft goods' shall have the same meaning as assigned to it in the notification No. 32\/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time;
\n(xxxxiii) 'mode of transport' means carriage of goods by road, air, rail, inland waterways or sea;
\n(xxxxiv) 'multimodal transporter' means a person who,-
\n (a) enters into <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
\n(a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:
\nTx=T-Te
\nWhere,
\n(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017;
\n(ii) Te is the eligible ITC attributable to (a) construction of commercial portion and <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTotal value of supply of construction of residential apartments booked on or before 31st March, 2019
\n(F3 is to account for percentage invoicing of booked residential apartments)
\nF4=
\n1
\n% Completion of construction as on 31st March, 2019
\nIllustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 \/ 20 = 5.
\nExplanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 (16 of 2016) and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(e) Where, Tx is positive, i.e. Te
\nExplanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and\/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit.
\n(f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shall not otherwise be eligible, to the extent of difference between Te and T.
\n(g) The registered person may calculate Tc and utilize credit to the ext<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or before 31st March, 2019 may be denoted as Te which shall be calculated as under,
\nTe = Tc + Tr
\nWhere, –
\nTc is the ITC attributable to construction of commercial portion in the REP, calculated as under:
\nTc =Tn* (carpet area of commercial apartments in the REP\/ total carpet area of commercial and residential apartments in the REP) and
\nTr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31st March, 2019 and which shall be calculated as under,
\nTr = Tn* F1 * F2 * F3
\nWhere, –
\nTn= Tax paid on such inputs and input services on which ITC is available<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to beactual consideration received plus 25 percent. of the actual consideration received; and
\n(iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n40
\nunits
\n13
\nTotal carpet area of the residential apartments booked before transition
\nC12 * C3
\n2800
\nsqm
\n14
\nValue of booked residential apartments
\nC5 * C12
\n24
\ncrore
\n15
\nPercentage invoicing of booked residential apartments on or before
\n31.03.2019
\n\t
\n20%
\n\t
\n16
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC14 * C15
\n4.8
\ncrore
\n17
\nITC to be reversed on transition, Tx= T- Te
\n\t
\n\t
\n\t
\n18
\nEligible ITC (Te)= Tc + Tr
\n\t
\n\t
\n\t
\n19
\nT (*see notes below)
\n\t
\n1
\ncrore
\n20
\nTc= T x (carpet area of commercial apartments in the REP\/ total carpet area of commercial and residential apartments in the REP)
\nC19 * (C9\/ C10)
\n0.125
\ncrore
\n21
\nTr= T x F1 x F2 x F3 x F4
\n\t
\n\t
\n\t
\n22
\nF1
\nC4 \/ C10
\n0.875
\n\t
\n23
\nF2
\nC13 \/ C4
\n0.533
\n\t
\n24
\nF3
\nC16 \/ C14
\n0.200
\n\t
\n25
\nF4
\n1\/ C11
\n5
\n\t
\n26
\nTr= T x F1 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n0.60
\ncrore
\n6
\nTotal value of the residential apartments
\nC2 * C5
\n45.00
\ncrore
\n7
\nNo. of commercial apartments in the project
\n\t
\n25
\nunits
\n8
\nCarpet area of the commercial apartment
\n\t
\n30
\nsqm
\n9
\nTotal carpet area of the commercial apartments
\nC7 * C8
\n750
\nsqm
\n10
\nTotal carpet area of the project (Resi + Com)
\nC4 + C9
\n6000
\nsqm
\n11
\nPercentage completion (Pc) as on 31.03.2019 [as declared to RERA or determined by chertered engineer]
\n\t
\n20%
\n\t
\n12
\nNo of residential apartments booked before transition
\n\t
\n40
\nunits
\n13
\nTotal carpet area of the residential apartments booked before transition
\nC12 * C3
\n2800
\nsqm
\n14
\nValue of booked residential apartments
\nC5 * C12
\n24
\ncrore
\n15
\nPercentage invoicing of booked residential apartments on or before 31.03.2019
\n\t
\n60%
\n\t
\n16
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC14 * C15
\n14.4
\ncrore
\n17
\nITC to be reversed on tra<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n33
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC14*C32
\n10.80
\ncrore
\n34
\nF3 after application of cap
\nC33\/C14
\n0.45
\n\t
\n35
\nTr= T x F1 x F2 x F3 x F4 (after application of cap)
\nC19 * C22 * C23 * C34 * C25
\n1.05
\ncrore
\n36
\nEligible ITC (Te)=Tc + Tr (after application of cap)
\nC20 + C35
\n1.18
\ncrore
\n37
\nITC to be reversed \/ taken on transition, Tx= T- Te (after application of cap)
\nC19 – C36
\n-0.18
\ncrore
\n\t
\n\t
\n\t
\n\t
\n\t
\n38
\nTx after application of cap on % invoicing vis-a-vis Pc and payment realisation
\n\t
\n\t
\n\t
\n39
\n% invoicing after application of cap(Pc + 25%)
\n\t
\n45%
\n\t
\n40
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC33
\n10.80
\ncrore
\n41
\nConsideration received
\n\t
\n8.00
\ncrore
\n42
\nTotal value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received
\n8 c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock
\n(a) Input tax credit on inputs and input services attributable to construction of residential and commercial portion in an RREP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under:
\nTx=T-Te\n<\/p>\n
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\nTotal value of supply of construction of residential and commercial apartments booked on or before 31st March, 2019
\n(F3 is to account for percentage invoicing of booked residential apartments)
\nF4=
\n1
\n% Completion of construction as on 31st March, 2019
\nIllustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 \/ 20 = 5.
\nExplanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered wit<\/p>\n
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\n(e) Where, Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of the RREP, for which he shall not otherwise be eligible, to the extent of difference between Te and T.
\n(f) Where percentage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential and commercial portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engine<\/p>\n
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\n(c) The amount 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax.
\n3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under:
\n(i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points;
\n(ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration <\/p>\n
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\nSl No
\nDetails of a residential real estate project (RREP)
\nA
\nB
\nC
\nD
\n1
\nNo. of apartments in the project
\n\t
\n100
\nunits
\n2
\nNo. of residential apartments in the project
\n\t
\n100
\nunits
\n3
\nCarpet area of the residential apartment
\n\t
\n70
\nsqm
\n4
\nTotal carpet area of the residential apartments
\nC2 * C3
\n7000
\nsqm
\n5
\nvalue of each residential apartment
\n\t
\n0.60
\ncrore
\n6
\nPercentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]
\n\t
\n20%
\n\t
\n7
\nNo of apartments booked before transition
\n\t
\n80
\nunits
\n8
\nTotal carpet area of the residential apartment booked before transition
\nC3 * C7
\n5600
\nsqm
\n9
\nValue of booked residential apartments
\nC5 * C7
\n48
\ncrore
\n10
\nPercentage invoicing of booked residential apartments on or before 31.03.2019
\n\t
\n20%
\n\t
\n11
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC9 * C10
\n9.6
\ncrore
\n12
\nITC to be reversed on trans<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nunits
\n2
\nNo. of residential apartments in the project
\n\t
\n100
\nunits
\n3
\nCarpet area of the residential apartment
\n\t
\n70
\nsqm
\n4
\nTotal carpet area of the residential apartments
\nC2 * C3
\n7000
\nsqm
\n5
\nvalue of each residential apartment
\n\t
\n0.60
\ncrore
\n6
\nPercentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]
\n\t
\n20%
\n\t
\n7
\nNo of apartments booked before transition
\n\t
\n80
\nunits
\n8
\nTotal carpet area of the residential apartment booked before transition
\nC3 * C7
\n5600
\nsqm
\n9
\nValue of booked residential apartments
\nC5 * C7
\n48
\ncrore
\n10
\nPercentage invoicing of booked residential apartments on or before 31.03.2019
\n\t
\n60%
\n\t
\n11
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC9 * C10
\n28.8
\ncrore
\n12
\nITC to be reversed on transition, Tx= T- Te
\n\t
\n\t
\n\t
\n13
\nEligible ITC (Te)=T x F1 x F2 x F3 x F4)
\n\t
\n\t
\n\t
\n14
\nT (<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n\t
\n29
\nTx after application of cap on % invoicing vis-a-vis Pc and payment realisation
\n\t
\n\t
\n\t
\n30
\n% invoicing after application of cap(Pc + 25%)
\n\t
\n45%
\n\t
\n31
\nTotal value of supply of residential apartments having t.o.s. prior to transition
\nC25
\n21.60
\ncrore
\n32
\nconsideration received
\n\t
\n16.00
\ncrore
\n33
\nTotal value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received
\n16 cr + 25% of 16 Cr
\n20.00
\ncrore
\n34
\nF3 after application of both the caps
\nC33\/C9
\n0.42
\n\t
\n35
\nTe= T x F1 x F2 x F3 x F4 (after application of both the caps)
\nC14 * C15 * C34 * C26 * C18
\n1.67
\n\t
\n36
\nITC to be reversed \/ taken on transition, Tx= T- Te (after application of both the caps)
\nC14 – C35
\n-0.67
\ncrore
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n*Note:-
\n * The value of T at C14 has been e<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10
\nY
\n8
\nAluminium windows, Ply, commercial wood
\n15
\nY
\nIn this example, the promoter has procured 80 per cent. of goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], from a GST registered person. However, he has procured cement from an unregistered supplier. Hence at the end of financial year, the promoter has to pay GST on cement at the applicable rates on reverse charge basis.
\nIllustration 2:
\nA promoter has procured following goods and services [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construc<\/p>\n
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\nSl. No.
\nName of input goods and services
\nPercentage of input goods and services received during the financial year
\nWhether inputs procured from registered supplier? (Y\/ N)
\n1
\nSand
\n10
\nN
\n2
\nCement
\n15
\nN
\n3
\nSteel
\n15
\nY
\n4
\nBricks
\n10
\nY
\n5
\nFlooring tiles
\n10
\nY
\n6
\nPaints
\n5
\nY
\n7
\nArchitect\/ designing\/ CAD drawing etc.
\n10
\nY
\n8
\nAluminium windows
\n15
\nN
\n9
\nPly, commercial wood
\n10
\nN
\nIn this example, the promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short of threshold<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n ____________________
\n ____________________
\n (To be addressed to the jurisdictional Commissioner)
\n1. GSTIN:
\n2. RERA registration Number of the Project:
\n3. Name of the project, if any:
\n4. The location details of the project, with clear demarcation of land dedicated for the project along with its boundaries including the longitude and latitude of the end points of the project:
\n5. The number, type and the carpet area of apartments for booking or sale in the project:
\n6. Date of receipt of commencement certificate:
\nDeclaration
\n 1. I hereby exercise the option to pay tax on construction of apartments in the above mentioned project as under :
\nI shall pay tax on construction of the apartments:
\n(put (√) in appropriate box)
\nAt the rate as spe<\/p>\n
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\nReference No.-
\nDate: –
\n1. I\/We______________ (name of Person), authorised representative of M\/s……………………. have taken registration\/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year……………under forward charge in accordance with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both;
\n2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the 157[the start of the financial year for which I exercise option to revert under rev<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year………;
\n3. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.
\nLegal Name: –
\nGSTIN: –
\nPAN No.
\nSignature of Authorized representative:
\nName Authorized Signatory :
\nFull Address of GTA:
\n(Dated Acknowledgment of jurisdictional GST Authority)
\nNote: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year]
\n168[Annexure VII
\nOPT-IN DECLARATION FOR REGISTERED PERSON
\n(See para 4(xxxvi))
\nDeclaration by a registered person supplying hotel accommodation service before the jurisd<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAnnexure VIII
\nOPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION
\n(See para 4(xxxvi))
\nDeclaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'.
\nReference No.-
\nDate: –
\n1. I\/We ……………………. (name of Person) have applied for registration vide ARN No. ………………………. and do hereby declare that the premises at ……(address)…… shall be a 'specified premises' from the effective date of registration till the end of the Financial Year.
\n2. Further, I\/We understand the said declaration will apply to the subsequent Financial Years also, unless I\/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX.
\nLegal Name: –
\nARN: –
\nPAN No.
\nName of Authorized Signatory:
\nSignature of Authorized Signatory:
\n(Dated acknowledgment)
\nNote: The above <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n2. The above declaration shall have to be filed separately for each premises.]
\n
\nAnnexure:
\nScheme of Classification of Services
\nOriginal (annexure – pdf)
\n****************
\nNotes:-
\n115.
\nInserted vide NOTIFICATION NO. 02\/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
\n116.
\nInserted vide NOTIFICATION NO. 02\/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021
\n117.
\nSubstituted vide NOTIFICATION NO. 02\/2021 – Central Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 before it was read as “114[and (ia)]”
\n118.
\nInserted vide NOTIFICATION NO. 04\/2021-Central Tax (Rate) dated 14-06-2021
\n119.
\nInserted vide NOTIFICATION NO. 06\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021
\n120. \n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“(i), (ia), 109[(ib), (ic), (id),] (ii), (iia) and (iii)”
\n125.
\nOmitted vide NOTIFICATION NO. 06\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
\n“29[(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
\n6
\n-]”
\n126.
\nSubstituted vide NOTIFICATION NO. 06\/2021-Central Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as
\n“(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
\n9
\n-]”
\n127.
\nSubstituted <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n131.
\nOmitted vide NOTIFICATION NO. 22\/2021-Central Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as
\n“14[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]” & “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”
\n132.
\nOmitted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“1[(iii) Composite supply of works contract<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
\n(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
\n38[(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);]
\n(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;
\n39[(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnersh<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6
\n\t
\n(v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 82[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above], supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
\n(a) railways, 40[including] monorail and metro;
\n(b) a single residential unit otherwise than as a part of a residential complex;
\n(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 '<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n6
\n\t
\n83[(va) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay central tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein,
\n6
\nProvided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n11[(vi) 36[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 84[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, 129[Union territory or a local authority] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of –
\n(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
\n(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or
\n(c) a res<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n135.
\nOmitted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, “above one thousand rupees but”
\n136.
\nInserted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
\n137.
\nSubstituted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“(vii) Passenger transport services other than (i), (ii) (iii), (iv), 63[(iva),] (v) and (vi) above.
\n9
\n-”
\n138.
\nSubstituted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“3[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
\nExplanatio<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nInserted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
\n143.
\nSubstituted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“5[(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
\nExplanation.- “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.
\n2.5
\nProvided 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)]
\n\t
\nor
\n6
\nProvided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.]
\n(ii) Supporting services in transport other than (i) above.
\n9<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n146.
\nOmitted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
\n“(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
\n39[(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;]
\n(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]”
\n147.
\nInserted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
\n148.
\nInserted vide Notification No. 03\/2022- Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
\n149.
\nInserted vide Notification No. 03\/2022- Central Ta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t157.
\n\tSubstituted vide NOTIFICATION NO. 06\/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
\n“end of the financial year for which it is exercised”
\n\t158.
\nSubstituted vide NOTIFICATION NO. 06\/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as,
\n“The last date for exercising the above option for any financial year is the 15th March of the preceding financial year.”
\n\t159.
\n\tInserted vide NOTIFICATION NO. 06\/2023- Central Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023
\n\t160.
\n\tInserted vide Notification No. 12\/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
\n\t161.
\n\tInserted vide Notification No. 12\/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023
\n\t162.
\n\tSubstituted vide Notification No. 12\/2023- Central Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as,”totalisator or a license to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t168.
\n\tInserted vide Notification No. 05\/2025-Central Tax (Rate) dated 16-01-2025
\n\t169.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “133[6]”
\n\t170.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6”
\n\t171.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “133[6]”
\n\t172.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6”
\n\t173.
\n\tInserted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
\n\t174.
\n\tInserted vide&<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“57[(vi) Multimodal transportation of goods.
\n75[Explanation 1].-
\n(a) “multimodal transportation” means carriage of goods,
\nby at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
\n(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;
\n(c) “multimodal transporter” means a person who,-
\n(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and
\n(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
\n74[Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.]
\n6
\n-”
\n\t181.&n<\/p>\n
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\n6
\n-]”
\n\t186.
\nSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n “(ii) Other professional, technical and business services other than 104[(i) and (ia) above] 66[and serial number 38 below].”
\n\t187.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “6”
\n\t188.
\nSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n“26
\nHeading 9988
\n(Manufacturing services on physical inputs (goods) owned by others)
\n(i) Services by way of job work in relation to-
\n(a) Printing of newspapers;
\n6[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);]
\n22[(c) all pr<\/p>\n
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\n
\n7[***]
\n2.5
\n–
\n25[(ia) Services by way of job work in relation to-
\n(a) manufacture of umbrella;
\n(b) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent.
\n6
\n-]
\n108[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
\n0.75
\n–
\n(ic) Services by way of job work in relation to bus body building;
\n112[Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.]
\n9
\n–
\n122[(ica) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption
\n9
\n-]
\n(id) Services by way of job work other than 123[(<\/p>\n
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\n\t191.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “68[6]”
\n\t192.
\n\tInserted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025
\n\t193.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “14”
\n\t194.
\n\tSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, “14”
\n\t195.
\nSubstituted vide Notification No.15\/2025-Central Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n“35
\nHeading 9997
\nOther services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified).
\n9
\n-”
\n\t196.
\nSubstituted vide Notifica<\/p>\n
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\n (iii) construction services other than (i) and (ii) above.
\n 9
\n–
\n2.
\nSubstituted vide notification 20\/2017 dated 22-8-2017, before it was read as,
\n(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided 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)]
\n3.
\nSubstituted vide notification 20\/2017 dated 22-8-2017, before it was read as,
\n(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).
\nExplanation.- “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.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supp<\/p>\n
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\n[Please refer to Explanation no. (iv)]
\n6.
\nSubstituted vide notification 20\/2017 dated 22-8-2017, before it was read as, “(b) Textile yarns (other than of man-made fibres) and textile fabrics”
\n7.
\nOmitted vide notification 20\/2017 dated 22-8-2017, before it was read as,
\n“Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,-
\n(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
\n(b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other prot<\/p>\n
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\n14.
\nSubstituted vide notification no . 31\/2017 dated 13-10-2017, before it was read as, “-”
\n15.
\nSubstituted vide notification no . 31\/2017 dated 13-10-2017, before it was read as,
\n (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
\n 9
\n–
\n16.
\nSubstituted vide notification no . 31\/2017 dated 13-10-2017, before it was read as, “or”
\n17.
\nSubstituted vide notification no . 31\/2017 dated 13-10-2017, before it was read as,
\n2[(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken.
\n[Please refer to Explanation no. (iv)]
\n\t
\nor
\n6
\n-]
\n18.
\nSubstituted vide notification no . 31\/2017 dated 13-10-2017, before it was read as,
\n(v) Goods transport services other than (i), (ii), (i<\/p>\n
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\n23.
\nInserted vide notification no . 31\/2017 dated 13-10-2017
\n24.
\nInserted vide notification no . 31\/2017 dated 13-10-2017
\n25.
\nInserted vide notification no . 31\/2017 dated 13-10-2017
\n26.
\nInserted vide notification no . 31\/2017 dated 13-10-2017
\n27.
\nInserted vide notification no . 31\/2017 dated 13-10-2017
\n28.
\nSubstituted vide notification no . 31\/2017 dated 13-10-2017, before it was read as, “and (ii)”
\n29.
\nSubstituted vide notification no . 31\/2017 dated 13-10-2017, before it was read as,
\n(i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical in<\/p>\n
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\n(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, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.
\n9
\n–
\n34.
\nOmitted vide notification no. 46\/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as,
\n(iv) 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, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during<\/p>\n
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\n41.
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018, before it was read as,
\n(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above.
\n 9
\n-]]]
\n42.
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018, before it was read as, “natural gas”
\n43.
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018, before it was read as,
\n(ii) Rental services of transport vehicles with or without operators, other than (i) above.
\n9
\n–
\n44.
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018, before it was read as,
\n16
\nHeading 9972
\nReal estate services.
\n9
\n –
\n45.
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018, before it was read as,
\n(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above.
\nSame rate of central tax as applicable on supply of like goods involving transfe<\/p>\n
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\n–
\n51.
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018, before it was read as,
\n(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.
\n14
\n–
\n52.
\nSubstituted vide Notification No. 1\/2018 Dated 25-01-2018, before it was read as,
\n“2. In case of supply of service specified in column (3) of the entry at 30[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<\/p>\n
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\nExplanation.- “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.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken
\n[Please refer to Explanation no. (iv)].]”
\n54. Substituted vide Notification No. 13\/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “declared tariff”
\n55<\/p>\n
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\n“(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.
\n9
\n-”
\n57. Substituted vide Notification No. 13\/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
\n(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
\n9
\n-]
\n58. Substituted vide Notification No. 13\/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as
\n“22
\nHeading 9984
\nTelecommunications, broadcasting and information supply services.
\n9
\n-”
\n59. Inserted vide<\/p>\n
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\nSame rate of central tax as applicable on supply of like goods involving transfer of title in goods.
\n-”
\n66. Inserted vide Notification No. 27\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n67. Inserted vide Notification No. 27\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n68. Substituted vide Notification No. 27\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “9”
\n69. Inserted vide Notification No. 27\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n70. Omitted vide Notification No. 27\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “exhibition of cinematograph films,”
\n71. Inserted vide Notification No. 27\/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
\n72. Inserted vide Notification No. 27\/2018-<\/p>\n
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\n 9
\n–
\n80. Omitted vide Notification No. 03\/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as
\n “(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017.
\n 9
\n-”
\n81. Inserted vide Notification No. 03\/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
\n82. Inserted vide Notification No. 03\/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
\n83. Inserted vide Notification No. 03\/2019-Central Tax (Rate) dated 29-03-201<\/p>\n