Amendments in the Notification No. 11\/2017- Central Tax (Rate), dated the 28th June, 2017, – Composite supply of works contract.
20\/2017 Dated:- 22-8-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nNotification No. 20\/2017-Central Tax (Rate)
\nNew Delhi, the 22nd August, 2017
\nG.S.R. 1045 (E).- 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 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 makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 11\/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, <\/p>\n
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\n(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
\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;
\n(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
\n(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction \/ enhancement” under the Ho<\/p>\n
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\n (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana;
\n (2) any housing scheme of a State Government;
\n(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
\n(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
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\n(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
\n9
\n-“;
\n(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\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
\n[Please refer to Expla<\/p>\n
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\n(3)
\n(4)
\n(5)
\n“(i) Renting of 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)]
\nor
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\n-“;
\n(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\n“(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
\n[Please refer to Explanation no. (iv)]\n<\/p>\n
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\n(vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“27
\nHeading 9989
\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 inputs including paper used for printing belong to the printer.
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\n(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above.
\n9
\n-“;
\n(viii) against serial number 34, in column (3), in item (i), after the word “drama”, the words “or planetarium” shall be inserted.
\n[F. No.354\/173\/2017 -TRU]
\n(Ruchi Bisht)
\nUnder Secretary to the Government of India
\nNote:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11\/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017.
Notificati<\/p>\n
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