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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

Extract

..... nstruction services) 79[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as 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. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 0.75 Provided 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; Provided 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; Provided also that the registere .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... till the date of issuance of completion certificate or first occupation of the project, whichever is earlier) falls short of the said threshold of 80 per cent., central tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent 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 the supply of such goods or services or both; Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such 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; (Please refer to the illustrations in annexure III) Explanation. - 1. 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 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... 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. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 0.75 (id) Construction of residential apartments other than affordable residential apartments by a promoter in a REP other than a 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 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. (Provisions of paragraph 2 of this .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... ed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry. (Provisions of paragraph 2 of this notification shall apply for valuation of this service 9 80[*******] 1[(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 12[Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); canal, dam or other irrigation works; pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 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 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... s 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,- (a) railways, 40[including] monorail and metro; (b) a single residential unit otherwise than as a part 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; (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; 39[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, i .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... ce at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein] 11[(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, Union Territory, 13[a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 59[Explanation. - For the purposes of this item, the term ‘business’ shall not include .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... Government Entity. 2.5 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. (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. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 85[(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (if), (iii), (iv), (v), (va), (vi), (vii), (viii), (ix), (x) and (xi) above. Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry] 9 -] 4 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... squo; at ‘specified premises’, or (b) suppliers located in ‘specified premises’. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (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. (b) This entry covers supply of ‘restaurant service’ at ‘specified premises’ (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. (d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’ .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... anisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 6 - 17[(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. 2.5 Provided 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. [Please refer to Explanation no. (iv)] or 6 -] (vii) Passenger transport services other than (i), (ii) (iii), (iv), 63[(iva),] (v) and (vi) above. 9 - 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit o .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... n India to another place in India.] 6 - (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -] 10 Heading 9966 (Rental services of transport vehicles 96[with operators]) 19[(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. 2.5 Provided 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. [Please refer to Explanation no. (iv)] or 6 -] 43[(ii) Time charter of vessels for transport of goods. 2.5 Provided 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)]. (iii) Rental services of transport vehicles with 97[***] operators, other than (i) and (ii) above. 9 -] 11 Heading 9967 (Supporting services in transport) 5[(i) Services of goods transport agency (GTA) in relation to transport .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... chased and leased prior to 1st July 2017; 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - 64[(vi) Service of third party insurance of “goods carriage” 6 - (vii) Financial and related services other than (i), (ii), (iii) 99[***], (v), and (vi) above. 9 -]] 44[16 Heading 9972 (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. Nil - (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, at item (i); 86[(i) (ia), (ib), (ic), (id), (ie) and (if)] Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil - .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... ff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 -] 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. 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 [Please refer to Explanation no. (iv)] 2. 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 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... al or other similar products or agricultural produce. Nil - 47[(ii) 106[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both. 6 - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 -] 48[25 Heading 9987 (i) 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 section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 113[(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 -] (ii) Maintenance, repair and installation (except construction) services, other than (i) 114[and (ia)] above 67[and serial number 38 below].. 9 -] 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 6[(b) Textiles and textile products falling under Chapter 50 to 63 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 26[(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.] 2.5 27[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract CGST @ 6per cent. 6 -] 49[(iii) Tailoring services. 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), 109[(ib), (ic), (id),] (ii), (iia) and (iii) above. 9 -] 9[27 Heading 9989 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. 6 -] (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. -] 28 Section 9 Community, Social and Personal Services and other miscellaneous services 29 Heading .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... 234 of Schedule I of the notification No. 1/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 673(E) dated 28th June, 2017. 9 -] 87[39. Chapter 99 Supply of 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) by an unregistered person to a promoter for construction of a project on which tax is payable by the recipient of the services under sub- section 4 of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), as prescribed in notification No. 07 / 2019- Central Tax (Rate), dated 29th March, 2019, published in Gazette of India vide G.S.R. No. _, dated 29th March, 2019. Explanation. - This 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. 9 -] 52[2. In case of supply of service specified in column (3), in item (i); 88[(i) (ia), (ib), (ic), (id), (ie) and (if)] a .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... chedule shall, so far as may be, apply to the interpretation of heading 9988. (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. (v) "information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) “agricultural extension” means application of scientifi .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... greement or any other similar document evidencing booking of the apartment has been issued on or before the 31st March, 2019; (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); (xv) the term “project” shall mean a Real Estate Project or a Residential Real Estate Project; (xvi) the term “affordable residential apartment” shall mean, - (a) a residential apartment 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 in the prescribed form 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, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees. For the purpose of this clause, - (i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... eers (India); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority. (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; (c) completion certificate has not been issued or first occupation of the project has not taken place on or before the 31st March, 2019; (d) apartments being constructed under the project have been, partly or wholly, booked on or before the 31st March, 2019. Explanation.- For the purpose of sub- clause (a) and (b) above , construction of a project shall be considered to have started on or before the 31st March, 2019, if the earthwork for site preparation for the project has been completed and excavation for foundation has started on or before the 31st March, 2019. (xxi) "commencement certificate" means the commencement certificate or the building permit or the construction permit, by whatever name called issued by the competent authority to allow or permit the pr .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... esidential apartment; (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.] 111[(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. (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. (xxxiv) ‘Hotel accommodation’ means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. (xxxv) ‘Declared tariff’ means .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... REP/ total carpet area of commercial and residential apartments in the REP) and Tr 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, Tr= T* F1 * F2 * F3* F4 Where, - F1= Carpet area of residential apartments in REP Total carpet area of commercial and residential apartments in the REP F2 = Total carpet area of residential apartment booked on or before 31st March, 2019 Total carpet area of the residential apartment in REP F3 = Such Value of supply of construction of residential apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 Total value of supply of construction of residential apartments booked on or before 31st March, 2019 (F3 is to account for percentage invoicing of booked residential apartments) F4= 1 % Completion of construction as on 31st March, 2019 Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 ÷ 20 = 5. Explanation: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... ercial apartments, till the complete accounting of Tx is carried out and submitted. (h) 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 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 engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019. 2. Where % completion as on 31st March, 2019 is zero 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: - (a) Input tax credit on inputs and input services .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... 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 by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting. Illustration 1: Sl. No Details of a REP (Res + Com) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 75 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 5250 sqm 5 value of each residential apartment 0.60 crore 6 Total value of the residential apartments C2 * C5 45.00 crore 7 No. of commercial apartments in the project 25 units 8 Carpet area of the commercial apartment 30 sqm 9 Total carpet area of the commercial apartments C7 * C8 750 sqm 10 Total carpet area of the project (Resi + Com) C4 + C9 6000 sqm 11 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer] 20% 12 No of residential apartments booked before transition 40 units 13 Total carpet area of the residential apartments boo .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... ition, Tx= T- Te 18 Eligible ITC (Te)= Tc + Tr 19 T (*see notes below) 1 crore 20 Tc= T x (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) C19 * (C9/ C10) 0.125 crore 21 Tr= T x F1 x F2 x F3 x F4 22 F1 C4 / C10 0.875 23 F2 C13 / C4 0.533 24 F3 C16 / C14 0.600 25 F4 1/ C11 5 26 Tr= T x F1 x F2 x F3 x F4 C19 * C22 * C23 * C24 * C25 1.400 crore 27 Eligible ITC (Te)=Tc + Tr C26 + C20 1.525 crore 28 ITC to be reversed/ taken on transition, Tx= T- Te C19 - C27 -0.525 crore 29 Tx after application of cap on % invoicing vis-a-vis Pc 30 % completion 20% 31 % invoicing 60% 32 % invoicing after application of cap(Pc + 25%) C11+25% 45% 33 Total value of supply of residential apartments having t.o.s. prior to transition C14*C32 10.80 crore 34 F3 after application of cap C33/C14 0.45 35 Tr= T x F1 x F2 x F3 x F4 (after application of cap) C19 * C22 * C23 * C34 * C25 1.05 crore 36 Eligible ITC (Te)=Tc + Tr (after application of cap) C20 + C35 1.18 crore 37 ITC to be reversed / taken on transition, Tx= T- Te (after application of cap) C19 - C36 -0.18 crore 38 Tx after application of cap on % invoicing vis-a-vis Pc and payment .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... (ii) Te is the eligible ITC attributable to construction of commercial portion and construction of residential portion, in the RREP which has time of supply on or before 31st March, 2019; (b) Te shall be calculated as under: Te= T* F1 * F2 * F3* F4 Where, - F1 = Carpet area of residential and commercial apartments in the RREP Total carpet areaofapartments in the RREP (In case of a Residential Real Estate Project, value of “F1” shall be 1.) F2 = Total carpet area of residential and commercial apartment booked on or before 31st March, 2019 Total carpet area of the residential and commercial apartment in the RREP F3 = Such value of supply of construction of residential and commercial apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 Total value of supply of construction of residential and commercial apartments booked on or before 31st March, 2019 (F3 is to account for percentage invoicing of booked residential apartments) F4= 1 % Completion of construction as on 31st March, 2019 Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 ÷ 20 = 5. Explanation: “% .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... nstituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019. 2. Where % completion as on 31st March, 2019 is zero 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: - (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 before 31st March, 2019 may be denoted as Te which shall be calculated as under, Te = Tn* F1 * F2 * F3 Where, - Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received in 2019-20 for construction of residential and commercial apartments in the RREP. F1, F2 and F3 shall be the same as in para 1 above (b) The registered person shall 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 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... tage invoicing of booked residential apartments on or before 31.03.2019 20% 11 Total value of supply of residential apartments having t.o.s. prior to transition C9 * C10 9.6 crore 12 ITC to be reversed on transition, Tx= T- Te 13 Eligible ITC (Te)=T x F1 x F2 x F3 x F4) 14 T (*see notes below) 1 crore 15 F1 1 16 F2 C8 / C4 0.8 17 F3 C11 / C9 0.2 18 F4 1/ C6 5 19 Eligible ITC (Te)=T x F1 x F2 x F3 x F4) C14 * C15 * C16 * C17 * C18 0.8 crore 20 ITC to be reversed on transition, Tx= T- Te C14 - C19 0.2 crore *Note:- The value of T at C14 has been estimated for illustration based on weighted average tax on inputs. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. Illustration 2: Sl No Details of a residential real estate project (RREP) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 100 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 7000 sqm 5 value of each residential .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... n 140 of CGST Act' as value of T. [F. No.354/32/2019-TRU] (Pramod Kumar) Annexure III Illustration 1: A promoter has procured following goods and services [other than capital goods and services by way of grant of development rights, long term lease of land or FSI] for construction of a residential real estate project during a financial year. Sl. No. Name of input goods and services Percentage of input goods and services received during the financial year Whether inputs received from registered supplier? (Y/ N) 1 Sand 10 Y 2 Cement 15 N 3 Steel 20 Y 4 Bricks 15 Y 5 Flooring tiles 10 Y 6 Paints 5 Y 7 Architect/ designing/ CAD drawing etc. 10 Y 8 Aluminium windows, Ply, commercial wood 15 Y In 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 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... has to pay GST on cement at the applicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of 15 per cent., the promoter shall pay tax @ 3[18 (9 + 9)] per cent. under RCM. [F. No.354/32/2019-TRU] (Pramod Kumar) Annexure IV FORM (Form for exercising one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 94[20th] of May, 2019) Reference No. ___________________ Date ____________ To ____________________ ____________________ ____________________ (To be addressed to the jurisdictional Commissioner) 1. GSTIN: 2. RERA registration Number of the Project: 3. Name of the project, if any: 4. 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: 5. The number, type and the carpet area of apartments for booking or sale in the project: 6. Date of receipt of commencement certificate: Declaration 1. I hereby exercise the option to pay tax on construction of ap .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... 2-8-2017, before it was read as, (i) 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. 2.5 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)] 6. Substituted 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” 7. Omitted vide notification 20/2017 dated 22-8-2017, before it was read as, “Explanation.- “man made fibres” means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (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 (b) by dissolution or .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... .] 2.5 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)] or 6 -] 20. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (v) Financial and related services other than (i), (ii), (iii), and (iv) above. 9 - 21. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods - 22. Substituted vide notification no . 31/2017 dated 13-10-2017, 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);” 23. Inserted vide notification no . 31/2017 dated 13-10-2017 24. Inserted vide notification no . 31/2017 dated 13-10-2017 25. Inserted vide notification no . 31/2017 dated 13-10-2017 26. Inserted vide notification no . 31/2017 dated 13- .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... 35. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.” 36. Substituted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, ““Services provided” 37. Inserted vide notification no. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017 38. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "(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;" 39. Inserted vide Notification No. 1/2018 Dated 25-01-2018 40. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "excluding" 41. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... nd 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 for such supply less the value of land or undivided share of land, as the case may be, and the value 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. Explanation .- For the purposes of paragraph 2, “total amount” means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be." 53. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “32[(i) 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 drink, where such supply or service is for cash, deferred payment or other valuable consideration, 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 hu .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... ble consideration. 9 -“ 57. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 -] 58. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “22 Heading 9984 Telecommunications, broadcasting and information supply services. 9 -“ 59. Inserted vide Notification No. 17/2018- Central Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 60. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 61. Omitted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “school, college" 62. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 63. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 64. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... aluation of this service)” 9 - 80. Omitted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as “(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 -“ 81. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 82. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 83. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 84. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 85. Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as “(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above 60[and serial number 38 below].” 86 . Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as “sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-i .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... tion (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 2.5 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) (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 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)] (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having 54[“value of supply”] of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent. 55[****] 6 - 33[(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 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... vices other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, 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 drink, where such supply or service is for cash, deferred payment or other valuable consideration, 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, 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 shall attract central tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.”] 9 - 96. Inserted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 97. Omitted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09- .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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..... bers of the public; (c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]” 45[(vii) Time charter of vessels for transport of goods. 2.5 Provided 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)]." 102. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above” 103. Inserted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 104. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as “(i) above” 1 .....

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Rates for supply of services under CGST Act - 11/2017 - Central GST (CGST) Rate

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  1. Notification No. 2/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017
  2. Notification No. 26/2019 - Dated: 22-11-2019 - Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Central Tax (Rate) dt. 28.06.2017
  3. Notification No. 20/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on...
  4. Notification No. 10/2019 - Dated: 10-5-2019 - To amend notification No. 11/ 2017- Central Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
  5. Notification No. 3/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate...
  6. Notification No. 7/2019 - Dated: 29-3-2019 - Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector
  7. Notification No. 4/2019 - Dated: 29-3-2019 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
  8. Notification No. 30/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act,...
  9. Notification No. 27/2018-Central Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st...
  10. Notification No. 17/2018 - Dated: 26-7-2018 - Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017
  11. Notification No. 13/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on...
  12. Notification No. 1/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 11/2017- Central Tax (Rate) dated the 28thJune, 2017
  13. Notification No. 46/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to...
  14. Notification No. 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
  15. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.
  16. Notification No. 32/2017 - Dated: 15-9-2017 - Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
  17. Notification No. 20/2017 - Dated: 22-8-2017 - Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract.
  18. Notification No. F. No. 334/1/2017 –TRU - Dated: 1-7-2017 - Corrigendum – Notification No. 2/2017-Compensation Cess (Rate), dated the 28th June, 2017
  19. Notification No. F. No. 334/1/2017 –TRU - Dated: 30-6-2017 - CORRIGENDUM – Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017
  20. Notification No. F. No. 334/1/2017 –TRU - Dated: 30-6-2017 - Corrigendum – Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
  21. Notification No. 8/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
  22. Notification No. 12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
  23. Notification No. 2/2017 - Dated: 28-6-2017 - To notify the rates of compensation cess on supply of specified services
  24. Notification No. 1/2017 - Dated: 28-6-2017 - CGST Rate Schedule u/s 9(1) - notifying rates of CGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Goods
  1. CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Constitution of India
  3. Income-tax Act, 1961
  4. Section 9 - Levy and collection.
  5. Section 22 - Persons liable for registration.
  6. Section 2 - Definitions.
  7. Section 17 - Apportionment of credit and blocked credits.
  8. Section 16 - Eligibility and conditions for taking input tax credit.
  9. Section 15 - Value of taxable supply.
  10. Section 148 - Special procedure for certain processes.
  11. Section 12AA - Procedure for registration
  12. Section 11 - Power to grant exemption from tax.
  13. SCHEDULE 03 [Section 7] - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
  14. SCHEDULE 02 [Section 7] - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
  15. Rule 43 - Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases
  16. Rule 42 - Manner of determination of input tax credit in respect of inputs or input services and reversal thereof
  17. Article 243W - Powers, authority and responsibilities of Municipalities, etc.-
  18. Article 243G - Powers, authority and responsibilities of Panchayats
  19. 1st SCHEDULE - THE FIRST SCHEDULE - Import Tariff - (Basic Rate of duty / Classification / Tariff Items)
  20. 1st SCHEDULE - General rules for the interpretation of this Schedule
  21. Customs Tariff - Chapter No 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metalsclad with precious metal, and articles thereof; imitation jewellery; coin
  22. Customs Tariff - Chapter No 64 - Footwear, gaiters and the like; parts of such articles
  23. Customs Tariff - Chapter No 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags
  24. Customs Tariff - Chapter No 62 - Articles of apparel and clothing accessories, not knitted or crocheted
  25. Customs Tariff - Chapter No 61 - Articles of apparel and clothing accessories, knitted or crocheted
  26. Customs Tariff - Chapter No 60 - Knitted or crocheted fabrics
  27. Customs Tariff - Chapter No 59 - Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
  28. Customs Tariff - Chapter No 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
  29. Customs Tariff - Chapter No 57 - Carpets and other textile floor covering
  30. Customs Tariff - Chapter No 56 - Wadding , felt and nonwovens ; special yarns ; twine , cordage , ropes and cables and articles thereof
  31. Customs Tariff - Chapter No 55 - Man-made staple fibres
  32. Customs Tariff - Chapter No 54 - Man-made filaments
  33. Customs Tariff - Chapter No 53 - Other vegetable textile fibres ; paper yarn and woven fabrics of paper yarn
  34. Customs Tariff - Chapter No 52 - Cotton
  35. Customs Tariff - Chapter No 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric
  36. Customs Tariff - Chapter No 50 - Silk
  37. Customs Tariff - Chapter No 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
  38. Customs Tariff - Chapter No 41 - Raw hides and skins (other than furskins) and leather
  39. Customs Tariff - Chapter No 23 - Residues and waste from the food industries; prepared animal fodder
  40. Customs Tariff - Chapter No 22 - Beverages, spirits and vinegar
  41. Customs Tariff - Chapter No 21 - Miscellaneous edible preparations
  42. Customs Tariff - Chapter No 20 - Preparations of vegetables, fruit, nuts or other parts of plants
  43. Customs Tariff - Chapter No 19 - Preparations of cereals, flour, starch or milk; pastrycooks’ products
  44. Customs Tariff - Chapter No 18 - Cocoa and cocoa preparations
  45. Customs Tariff - Chapter No 17 - Sugars and sugar confectionery
  46. Customs Tariff - Chapter No 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
  47. Customs Tariff - Chapter No 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
  48. Customs Tariff - Chapter No 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included
  49. Customs Tariff - Chapter No 13 - Lac; gums, resins and other vegetable saps and extracts
  50. Customs Tariff - Chapter No 12 - Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
  51. Customs Tariff - Chapter No 11 - Products of the milling industry; malt; starches; inulin; wheat gluten
  52. Customs Tariff - Chapter No 10 - Cereals
  53. Customs Tariff - Chapter No 9 - Coffee, tea, mate and spices
  54. Customs Tariff - Chapter No 8 - Edible fruit and nuts; peel of citrus fruit or melons
  55. Customs Tariff - Chapter No 7 - Edible vegetables and certain roots and tubers
  56. Customs Tariff - Chapter No 6 - Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage
  57. Customs Tariff - Chapter No 5 - Products of animal origin, not elsewhere specified or included
  58. Customs Tariff - Chapter No 4 - Dairy produce; birds’ eggs; natural honey; edible products of animal
  59. Customs Tariff - Chapter No 3 - Fish and crustaceans, molluscs and other aquatic invertebrates
  60. Customs Tariff - Chapter No 2 - Meat and edible meat offal
  61. Customs Tariff - Chapter No 01 - Live animals; animal products

 

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