To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]
11\/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
\nCommercial Tax Department
\nMantralaya, Mahanadi Bhawan, Naya Raipur
\nNotification No. 11\/2017-State Tax (Rate)
\nNaya Raipur, dated: 28.06.2017
\nNo. F-10-43\/2017\/CT\/V (79)- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017), the State 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 state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapte<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ow, falling under = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n any other manner whatsoever, of goods, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nthe year. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dation (given on rent for stay) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n companied belongings, in other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eration charged from = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n eaning as is assigned to the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n emporary or permanent transfer or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rental services, with or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n an = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n old and other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dian classical dance including folk = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ce notified in the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]11\/2017-State Tax (Rate) Dated:- 28-6-2017 Chhattisgarh SGSTGST – StatesChhattisgarh SGSTChhattisgarh SGSTGovernment of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 11\/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43\/2017\/CT\/V (79)- … Continue reading “To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]”<\/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-6172","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6172","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=6172"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6172\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nChapter, Section or Heading of scheme of classification of services as specified in column
\n(2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to
\nthe conditions as specified in the corresponding entry in column (5) of the said Table:-
\nTable
\nDescription of Service
\nRate
\n(per cent.)
\nCondition
\n(3)
\n(4)
\n(5)
\nSI
\nNo.
\nChapter,
\nSection
\nor
\nHeading
\n(1)
\n(2)
\n1
\nChapter 99
\nAll Services
\n2
\nSection 5
\n3
\nHeading 9954
\n(Construction
\nservices)
\n4
\nSection 6
\nConstruction Services
\n(i) Construction of a complex, building, civil
\nstructure or a part thereof, including a
\ncomplex or building intended for sale to a
\nbuyer, wholly or partly, except where the
\nentire consideration has been received after
\nissuance of completion certificate, where
\nrequired, by the competent authority or after
\nits first occupation, whichever is earlier.
\n(Provisions of paragraph 2 of this notification
\nshall apply for valuation of this service)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbeing food or any other article for human
\nconsumption or drink, where such supply or
\nservice is for cash, deferred payment or other
\nvaluable consideration, provided by a
\nrestaurant, eating joint including mess,
\ncanteen, neither having the facility of air-
\nconditioning or central air-heating in any part
\nof the establishment, at any time during the
\nyear nor having licence or permit or by
\nwhatever name called to serve alcoholic
\nliquor for human consumption.
\n(ii) Accommodation in hotels, inns, guest
\nhouses, clubs, campsites or other commercial
\nplaces meant for residential or lodging
\npurposes having declared tariff of a unit of
\naccommodation of one thousand rupees and
\nabove but less than two thousand five
\nhundred rupees per unit per day or equivalent.
\nExplanation. \u201cdeclared tariff” includes
\ncharges for all amenities provided in the unit
\nof accommodation (given on rent for stay)
\nlike furniture, air conditioner, refrigerator<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(v) Supply, by way of or as part of any
\nservice or in any other manner whatsoever in
\noutdoor catering wherein goods, being food
\nor any other article for human consumption
\nor any drink (whether or not alcoholic liquor
\nfor human consumption), as a part of such
\noutdoor catering and such supply or service is
\nfor cash, deferred payment or other valuable
\nconsideration.
\n(vi) Accommodation in hotels, inns, guest
\nhouses, clubs, campsites or other commercial
\nplaces meant for residential or lodging
\npurposes having declared tariff of a unit of
\naccommodation of two thousand five hundred
\nrupees and above but less than seven
\nthousand five hundred rupees per unit per day
\nor equivalent.
\nExplanation. “declared tariff” includes
\ncharges for all amenities provided in the unit
\nof accommodation (given on rent for stay)
\nlike furniture, air conditioner, refrigerators or
\nany other amenities, but without excluding
\nany discount offered on the published charges
\nfor such unit.
\n(<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nlike furniture, air conditioner, refrigerators or
\nany other amenities, but without excluding
\nany discount offered on the published charges
\nfor such unit.
\n(ix) Accommodation, food and beverage
\nservices other than (i), (ii), (iii), (iv), (v), (vi),
\n(vii) and (viii) above.
\n(i) Transport of passengers, with or without
\naccompanied belongings, by rail in first class
\nor air conditioned coach.
\n9
\nProvided
\nthat
\n(ii) Transport of passengers, with or without
\naccompanied belongings by-
\n(a) air conditioned contract carriage other
\nthan motorcab;
\n(b) air conditioned stage carriage;
\n(c) radio taxi.
\nExplanation.-
\n(a) \u201ccontract carriage” has the meaning
\nassigned to it in clause (7) of section 2 of the
\nMotor Vehicles Act, 1988 (59 of 1988);
\n(b) “stage carriage” has the meaning assigned
\nto it in clause (40) of section 2 of the Motor
\nVehicles Act, 1988 (59 of 1988);
\n(c) “radio taxi” means a taxi including a radio
\ncab, by whatever name called,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthan economy class.
\n(vi) Transport of passengers by motorcab
\nwhere the cost of fuel is included in the
\nconsideration charged from the service
\nrecipient.
\n2.5
\n2.5
\n[Please refer to
\nExplanation no.
\n(iv)]
\nProvided
\nthat
\ncredit of input tax
\ncharged on goods
\nused in supplying
\nthe service has not
\nbeen taken
\n[Please refer to
\nExplanation
\n(iv)]
\nno.
\nthat
\nProvided
\ncredit of input tax
\ncharged on goods
\nand services used
\nin supplying the
\nservice has not
\nbeen taken
\n[Please refer to
\nExplanation no.
\n(iv)]
\n(vii) Passenger transport services other than
\n(i), (ii) (iii), (iv), (v) and (vi) above.
\n9
\n9
\nHeading 9965 (i) Transport of goods by rail (other than
\nProvided
\n(Goods
\nservices specified at item no. (iv)).
\ntransport
\nservices)
\n(ii) Transport of goods in a vessel.
\n5
\n2.5
\nthat
\ncredit of input tax
\ncharged in respect
\nof goods in
\nsupplying the
\nservice is not
\nutilised for paying
\nstate
\ntax
\nor
\nintegrated tax on
\nthe supply of the\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided
\nservices of the service recipient.
\ntransport
\n11
\nvehicles)
\nHeading 9967
\n(Supporting
\nservices in
\ntransport)
\n(ii) Rental services of transport vehicles with
\nor without operators, other than (i) above.
\n(i) Services of goods transport agency (GTA)
\nin relation to transportation of goods
\n(including used household goods for personal
\nuse).
\nExplanation.- \u201cgoods transport agency”
\nmeans any person who provides service in
\nrelation to transport of goods by road and
\nissues consignment note, by whatever name
\ncalled.
\n2.5
\nthat
\ncredit of input tax
\ncharged on goods
\nand services used
\nin supplying the
\nservice has not
\nbeen taken
\n[Please refer to
\nExplanation no.
\n(iv)]
\n9
\nProvided
\n2.5
\nthat
\ncredit of input tax
\ncharged on goods
\nand services used
\nin supplying the
\nservice has not
\nbeen taken
\n[Please refer to
\nExplanation no.
\n(iv)]
\n(ii) Supporting services in transport other
\nthan (i) above.
\n12
\nHeading 9968 Postal and courier services.\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nexpression “foreman” in clause (j) of section
\n2 of the Chit Funds Act, 1982 (40 of 1982).
\n(ii) Transfer of the right to use any goods for
\nany purpose (whether or not for a specified
\nperiod) for cash, deferred payment or other
\nvaluable consideration.
\n(iii) Any transfer of right in goods or of
\nundivided share in goods without the transfer
\nof title thereof.
\n(iv) Leasing of aircrafts by an operator for
\noperating scheduled air transport service or
\nscheduled air cargo service by way of
\ntransaction covered by clause (f) paragraph 5
\nof Schedule II of the Chhattisgarh Goods and
\nServices Act, 2017.
\nExplanation.-
\n(a) \u201coperator\u201d means a person, organisation
\nor enterprise engaged in or offering to engage
\nin aircraft operations;
\n(b) “scheduled air transport service” means
\nan air transport service undertaken between
\nthe same two or more places operated
\naccording to a published time table or with
\nflights so regular or frequent that they\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npermitting the use or enjoyment of
\nIntellectual Property (IP) right in respect of
\ngoods other than Information Technology
\nsoftware.
\n(ii) Temporary or permanent transfer or
\npermitting the use or enjoyment of
\nIntellectual Property (IP) right in respect of
\nInformation Technology software.
\n[Please refer to Explanation no. (V)]
\n(iii) Transfer of the right to use any goods for
\nany purpose (whether or not for a specified
\nperiod) for cash, deferred payment or other
\nvaluable consideration.
\n(iv) Any transfer of right in goods or of
\nundivided share in goods without the transfer
\nof title thereof.
\n(v) Leasing of aircrafts by an operator for
\noperating scheduled air transport service or
\nscheduled air cargo service by way of
\ntransaction covered by clause (f) paragraph 5
\nof Schedule II of the Chhattisgarh Goods and
\nServices Act, 2017.
\nExplanation.-
\n(a) \u201coperator” means a person, organisation
\nor enterprise engaged in or offering to engage\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwithout operator, other than (i), (ii), (iii), (iv)| of state tax
\nand (v) above.
\nBusiness and Production Services
\nas
\napplicable
\non supply
\nof like
\ngoods
\ninvolving
\ntransfer of
\ntitle in
\ngoods
\n18
\nSection 8
\n19 Heading 9981
\nResearch and development services.
\n9
\n20 Heading 9982
\nLegal and accounting services.
\n9
\n21
\n(Other
\nHeading 9983
\n(i) Selling of space for advertisement in print
\nmedia.
\n2.5
\nprofessional,
\ntechnical and
\n(ii) Other professional, technical and business
\nservices other than (i) above.
\n9
\nbusiness
\nservices)
\n22
\n22
\nHeading 9984
\nTelecommunications,
\nbroadcasting
\nand
\n9
\n23 Heading 9985
\n(Support
\nservices)
\ninformation supply services.
\n(i) Supply of tour operators services.
\nExplanation.- “tour operator” means any
\nperson engaged in the business of planning,
\nscheduling, organizing, arranging tours
\n(which may include arrangements for
\naccommodation, sightseeing or other similar
\nservices) by any mode of transport, and
\ninc<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nagricultural farm including tending,
\npruning, cutting, harvesting, drying,
\ncleaning, trimming, sun drying,
\nfumigating, curing, sorting, grading,
\ncooling or bulk packaging and such like
\noperations which do not alter the
\nessential characteristics of agricultural
\nproduce but make it only marketable for
\nthe primary market;
\n(d) renting or leasing of agro machinery
\nor vacant land with or without a structure
\nincidental to its use;
\n(e) loading, unloading, packing, storage
\nor warehousing of agricultural produce;
\n10
\n9
\nNil
\nof charges of
\naccommodation
\nand transportation
\nrequired for such
\na tour and the
\namount charged in
\nthe bill is the
\namount
\ngross
\ncharged for such a
\ntour including the
\ncharges
\naccommodation
\nof
\nand transportation
\nrequired for such
\na tour.
\n–
\n25
\n26
\n(f) agricultural extension services;
\nor
\n(g) services by any Agricultural Produce
\nMarketing Committee or Board
\nservices provided by a commission agent
\nfor sale or purchase of agricultural
\nprodu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nprecious metals, falling under Chapter
\n71 in the First Schedule to the Customs
\nTariff Act, 1975 (51 of 1975);
\n(d) Printing of books (including Braille
\nbooks), journals and periodicals;
\n(e) Processing of hides, skins and leather
\nfalling under Chapter 41 in the First
\nSchedule to the Customs Tariff Act,
\n1975 (51of 1975).
\nExplanation. \u201cman made fibres” means
\nstaple fibres and filaments of organic
\npolymers produced by manufacturing
\nprocesses either,-
\n(a) by polymerisation of organic monomers
\nto produce polymers such as
\npolyamides, polyesters, polyolefins or
\npolyurethanes, or by chemical
\nmodification of polymers produced by
\nthis process [for example, poly(vinyl
\nalcohol) prepared by the hydrolysis of
\npoly(vinyl acetate)]; or
\n11
\n9
\n9
\n2.5
\n1
\n27
\nHeading 9989
\n28
\nSection 9
\n29
\nHeading 9991
\n(b) by dissolution or chemical treatment of
\nnatural organic polymers (for example,
\ncellulose) to produce polymers such as
\ncuprammonium rayon (cupro) or viscos<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndance, theatrical performance, drama.
\n(ii) Services by way of admission exhibition
\nof cinematograph films where price of
\nadmission ticket is one hundred rupees or
\nless.
\n(iii) Services by way of admission to
\nentertainment events or access to amusement
\nfacilities including exhibition of
\ncinematograph films, theme parks, water
\nparks, joy rides, merry-go rounds, go-carting,
\ncasinos, race-course, ballet, any sporting
\nevent such as Indian Premier League and the
\nlike.
\n(iv) Services provided by a race club by way
\nof totalisator or a license to bookmaker in
\nsuch club.
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n9
\n14
\n14
\n(v) Gambling.
\n14
\n(vi) Recreational, cultural and sporting
\nservices other than (i), (ii), (iii), (iv) and (v)
\nabove.
\n9
\n35
\nHeading 9997
\nOther services (washing, cleaning and dyeing
\n9
\n12
\n36 Heading 9998
\n37 Heading 9999
\nservices; beauty and physical well-being
\nservices; and other miscellaneous services
\nincluding services nowhere else cl<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOfficial Gazette by the organising State, whichever is higher, in case of lottery run by State
\nGovernment and 100\/128 of the face value or the price notified in the Official Gazette by the
\norganising State, whichever is higher, in case of lottery authorised by State Government.
\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
\ncontext otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading”
\nin 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
\n(51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First
\nSchedule shall, so far as may be, apply to the interpretation of heading 9988.
\n(iv) Wherever a rate has been prescribed in this notification subject to the condition that
\ncredi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n