REVISED GST RATE FOR GOVT WORKS CONTRACT-GTA-RENT-A-CAB-TEXTILE-NEWPAPER ETC

As decided by GTT council in its 20th Meeting  ,CBEC has released the notification in this regards . S. No. Description of s...

As decided by GTT council in its 20th Meeting  ,CBEC has released the notification in this regards .

S. No.	Description of service	From	To
1.	Job  work  services  in  respect  of  the  textiles  and  textile   products  (including MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63)	18%/5%	5%
2	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 belongs to the printer	18% with full ITC	12%  with  full ITC
3	Services by way of printing of newspapers, books (including Braille books), journals and periodicals using physical inputs owned by others (including an unregistered publisher/supplier)	18% with full ITC	5%   with   full ITC
4	Works   contract   services   provided   to   Government,   local   authority   or governmental  authority  and in  respect  of   post-harvest storage infrastructure for agricultural produce, mechanized food grain handling system	18% with full ITC	12%  with  full ITC
5	Margin/commission  payable  to  Fair  Price  Shop  Dealers  by  Central/  State Governments	18% with full ITC	Nil
6	Admission to planetarium	28% with full ITC	18%  with  full ITC
7	Rent-a-cab service	Allowed   option   of  12%   GST with full ITC. 5% GST with no ITC will also continue
8	Goods Transport Agency Service (GTA)	Allowed   option   of  12%   GST with   full   ITC   under   forward charge.  5%  GST  with  no  ITC will   also   continue.   (However, the GTA has to give an option atthe beginning of financial year)

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9	In case of   small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay GST placed on ECO
10	Partnership  firm  or  a  firm  includes  LLP  (  Limited  liability  Partnership)  for  the  purposes  of  levy   (including exemption therefrom) of GST on legal services.
11	To clarify that legal services (including representational services)  provided by an individual advocate or a senior advocate or a firm of advocates (including LLP)  provided to a business entity in taxable territory are covered under reverse charge mechanism
12	Goods required by FIFA and Services provided by and to FIFA and its subsidiaries in connection with FIFA U- 17 World Cup to be hosted in India in 2017 shall be exempted from GST
13	New crop insurance schemes  Pradhan Mantri Fasal Bima Yojana (PMFBY)  introduced from Kharif  2016- 17 in place  of  National  Agricultural  Insurance  Scheme  (NAIS)  and  Modified  National  Agricultural  Insurance Scheme (MNAIS), and Restructured Weather Based Crop Insurance Scheme (RWCIS) introduced  in place of Weather Based Crop Insurance Schemes , shall be extended exemption from GST.

23/2017-Integrated Tax (Rate) ,dt. 22-08-2017	View (261 KB)	देखें (180 KB)	Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
22/2017-Integrated Tax (Rate) ,dt. 22-08-2017	View (261 KB)	देखें (257 KB)	Seeks to amend notification No. 10/2017-IT(R) to amend RCM provisions for GTA and to insert explanation for LLP.
21/2017-Integrated Tax (Rate) ,dt. 22-08-2017	View (261 KB)	देखें (270 KB)	Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
20/2017-Integrated Tax (Rate) ,dt. 22-08-2017	View (261 KB)	देखें (315 KB)	Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 20/2017-Integrated Tax (Rate)

New Delhi, the 22^nd August, 2017

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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. 8/2017-Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28^th June, 2017, namely:-

In the said notification, in the Table,-

(i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

	(3)		(4)	(5)
“(iii) Composite supply of works contract as defined in
clause	(119) of section 2 of  the Central Goods and
Services Tax Act, 2017, supplied  to the Government, a
local  authority or  a  Governmental  authority by way
of construction, erection,  commissioning,		installation,
completion, fitting out, repair, maintenance, renovation,
or alteration of, -
(a) a  historical  monument,  archaeological  site  or			12	-
	remains of national importance, archaeological
	excavation,  or  antiquity  specified  under  the
	Ancient Monuments  and Archaeological  Sites
	and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply
	(ii) water treatment, or (iii) sewerage treatment
	or disposal.

(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,-
(a) a		road,	bridge,		tunnel,  or  terminal  for  road
	transportation for use by general public;
(b) a		civil	structure		or  any  other  original  works
	pertaining to a scheme under Jawaharlal Nehru
	National  Urban  Renewal  Mission  or  Rajiv
	Awaas Yojana;
(c) a		civil	structure		or  any  other  original  works
	pertaining  to			the  “In-situ  rehabilitation			of	12	-
	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;
(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;
(e) a pollution control or effluent treatment plant,
	except located as a part of a factory; or
(f)	a   structure   meant   for   funeral,   burial   or
	cremation of deceased.
(v) 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, or installation of
original works pertaining to,-
(a) railways, excluding monorail and metro;
(b) a single residential unit otherwise than as a part								12	-
	of a residential complex;

(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 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

2

(d) low cost houses up to a carpet area of 60 square
	metres per house in a housing project approved
	by the competent authority under-
	(1)   the   “Affordable   Housing   in
	Partnership” component of the Housing
	for All (Urban) Mission/Pradhan Mantri
	Awas Yojana;
	(2)  any  housing  scheme  of  a  State
	Government;
(e)	post-harvest	storage	infrastructure	for
	agricultural produce including a cold storage for
	such purposes; or
(f)	mechanised   food   grain   handling   system,
	machinery  or  equipment  for  units  processing
	agricultural  produce  as  food  stuff  excluding
	alcoholic beverages.
(vi) Construction services other than (i), (ii), (iii), (iv)					18	-”;
and (v) above.

(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:-

(3)	(4)			(5)
“(vi) Transport of passengers by motorcab where the		Provided that credit
cost of fuel is included in the consideration charged		of input tax charged
from the service recipient.		on	goods		and
		services		used	in
	5	supplying			the
		service has not been
		taken.
		[Please		refer	to
		Explanation			no.
		(iv)]
		or
	12			-”;

(iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)	(4)	(5)

3

“(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.- “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.

	Provided that credit
	of input tax charged
	on	goods		and
	services		used	in
5	supplying			the
	service has not been
	taken.
	[Please		refer	to
	Explanation			no.
	(iv)]
	or
	Provided		that	the
	goods		transport
	agency		opting	to
	pay	integrated		tax
	@  12%  under			this
12	entry		shall,
	thenceforth,			be
	liable		to	pay
	integrated		tax	@
	12%	on	all	the
	services		of   GTA
	supplied by it.”;

 (iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)	(4)			(5)
“(i)  Renting  of  motorcab  where  the  cost  of  fuel  is		Provided that credit
included in the consideration charged from the service		of input tax charged
recipient.		on	goods		and
		services		used	in
	5	supplying			the
		service has not been
		taken.
		[Please		refer	to
		Explanation			no.
		(iv)]
		or
	12			-”;

 (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:-

(3)	(4)		(5)
“(i)  Services  of  goods  transport  agency  (GTA)  in		Provided that credit
relation  to  transportation  of  goods  (including  used		of input tax charged
household goods for personal use).		on	goods		and
Explanation.-  “goods  transport  agency”  means  any		services		used	in
person who provides service in relation to transport of	5	supplying			the
goods  by  road  and  issues  consignment  note,  by		service has not been
whatever name called.		taken.
		[Please		refer	to
		Explanation			no.
		(iv)]
		or
		Provided		that	the
		goods		transport
		agency		opting	to
		pay	integrated		tax
		@  12%  under			this
	12	entry		shall,
		thenceforth,			be
		liable		to	pay
		integrated		tax	@
		12%	on	all	the
		services		of   GTA
		supplied by it.”;

  

(vi)   against serial number 26,-

(a)  in column (3), in item (i),-

(A)   for sub-item (b), the following sub-item shall be substituted, namely:-

“(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

(B)  the Explanation shall be omitted;

(b)   for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

(3)	(4)	(5)
“(ii)  Services  by  way  of  any treatment  or  process  on  goods	5	-
5

belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and
periodicals.
(iii) Manufacturing services on physical inputs (goods) owned by	18	-”;
others, other than (i) and (ii) above.

(vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-

(1)	(2)	(3)	(4)	(5)
“27	Heading	(i)   Services   by   way   of   printing   of
	9989	newspapers, books (including Braille books),
		journals and periodicals, where only content
		is supplied by the publisher and the physical	12	-
		inputs  including  paper  used  for  printing
		belong to the printer.
		(ii) Other manufacturing services; publishing,
		printing and reproduction services; materials	18	-”;
		recovery services, other than (i) above.

(viii) against serial number 34, in column (3), in item (i), after the word “drama”, the words

“or planetarium” shall be inserted.

[F. No.354/173/2017 -TRU]

(Ruchi Bisht) Under Secretary to the Government of India

  

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 8/2017 - Integrated Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 683 (E), dated the 28^th June, 2017.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 21/2017-Integrated Tax (Rate)

New Delhi, the 22^nd August, 2017

G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.9/2017- Integrated Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 684(E), dated the 28^th June, 2017, namely:-

In the said notification,-

(i)   in the Table,-

(a)    after serial number 10 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)		(3)			(4)			(5)
“10A	Chapter 99	Services	provided	by  and	to		Provided that Director
		Fédération	Internationale		de		(Sports),		Ministry	of
		Football Association (FIFA) and					Youth		Affairs	and
		its    subsidiaries		directly	or		Sports		certifies	that
		indirectly  related  to  any  of  the				Nil	the	services		are
		events  under  FIFA  U-17  World					directly		or  indirectly
		Cup 2017 to be hosted in India.					related  to  any  of  the
							events under FIFA U-
							17 World Cup 2017.”;

(b) after serial number 12 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)	(3)	(4)	(5)
“12A	Heading 9961	Service  provided  by  Fair  Price	Nil	Nil
		1

	or	Shops to	Central Government by
	Heading 9962	way  of  sale  of  wheat,  rice  and
		coarse	grains   under    Public
		Distribution System(PDS) against
		consideration  in  the  form  of
		commission or margin.
12B	Heading 9961	Service  provided  by  Fair  Price
	or	Shops  to  State  Governments  or
	Heading 9962	Union territories by way of sale
		of kerosene, sugar, edible oil, etc.		Nil	Nil”;
		under Public Distribution System
		(PDS) against consideration in the
		form of commission or margin.

(c)  against serial number 36, in column (3),-

(A)  in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;

(B)  in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal BimaYojana (PMFBY)”, shall be substituted;

(ii)   in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:-

“(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.

[F. No.354/173/2017 -TRU]

(Ruchi Bisht) Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 9/2017 - Integrated Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 684 (E), dated the 28^th June, 2017.

2

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION

3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 21/2017- Central Tax (Rate)

New Delhi, the 22^nd August, 2017

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 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, namely:-

In the said notification,-

(i)   in the Table,-

(a)    after serial number 9 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)		(3)			(4)			(5)
“9A	Chapter 99	Services	provided	by  and	to		Provided that Director
		Fédération	Internationale		de		(Sports),		Ministry	of
		Football Association (FIFA) and					Youth		Affairs	and
		its    subsidiaries		directly	or		Sports		certifies	that
		indirectly  related  to  any  of  the				Nil	the	services		are
		events  under  FIFA  U-17  World					directly		or  indirectly
		Cup 2017 to be hosted in India.					related  to  any  of  the
							events under FIFA U-
							17 World Cup 2017.”;

(b) after serial number 11 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)		(3)	(4)	(5)
“11A	Heading 9961	Service  provided  by  Fair  Price
	or	Shops to	Central Government by	Nil	Nil
	Heading 9962	way  of	sale  of  wheat,  rice  and
			1

		coarse    grains   under    Public
		Distribution System(PDS) against
		consideration  in  the  form  of
		commission or margin.
11B	Heading 9961	Service  provided  by  Fair  Price
	or	Shops  to  State  Governments  or
	Heading 9962	Union territories by way of sale
		of kerosene, sugar, edible oil, etc.	Nil	Nil”;
		under Public Distribution System
		(PDS) against consideration in the
		form of commission or margin.

(c)  against serial number 35, in column (3),-

(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;

(B)  in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal BimaYojana (PMFBY)”, shall be substituted;

(ii)   in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:-

“(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.

[F. No.354/173/2017 -TRU]

(Ruchi Bisht) Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 - Central Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 691 (E), dated the 28^th June, 2017.

2

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION

3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 21/2017- Union Territory Tax (Rate)

New Delhi, the 22^nd August, 2017

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28^th June, 2017, namely:-

In the said notification,-

(i)   in the Table,-

(a)    after serial number 9 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)		(3)			(4)			(5)
“9A	Chapter 99	Services	provided	by  and	to		Provided that Director
		Fédération	Internationale		de		(Sports),		Ministry	of
		Football Association (FIFA) and					Youth		Affairs	and
		its    subsidiaries		directly	or		Sports		certifies	that
		indirectly  related  to  any  of  the				Nil	the	services		are
		events  under  FIFA  U-17  World					directly		or  indirectly
		Cup 2017 to be hosted in India.					related  to  any  of  the
							events under FIFA U-
							17 World Cup 2017.”;

(b) after serial number 11 and the entries relating thereto, the following shall be inserted namely:-

(1)	(2)	(3)	(4)	(5)
“11A	Heading 9961	Service  provided  by  Fair  Price	Nil	Nil
	or	Shops to  Central Government by
		1

	Heading 9962	way  of  sale  of  wheat,  rice  and
		coarse    grains   under    Public
		Distribution System(PDS) against
		consideration  in  the  form  of
		commission or margin.
11B	Heading 9961	Service  provided  by  Fair  Price
	or	Shops  to  State  Governments  or
	Heading 9962	Union territories by way of sale
		of kerosene, sugar, edible oil, etc.	Nil	Nil”;
		under Public Distribution System
		(PDS) against consideration in the
		form of commission or margin.

(c)  against serial number 35, in column (3),-

(A)  in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;

(B)  in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal BimaYojana (PMFBY)”, shall be substituted;

  

(ii)   in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:-

“(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.

 [F. No.354/173/2017 -TRU]

 (Ruchi Bisht) Under Secretary to the Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017.