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

Extract

..... Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services     2 Section 5 Construction Services     3 Heading 9954 (Construction 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) .....

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

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..... development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;  Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person; Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year  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 .....

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

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..... escribed 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) 3.75 (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay central tax on 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) .....

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

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..... (shops, offices, godowns etc.) by a promoter in a REP other than RREP,  (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay central tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.  Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract central tax prescribed against them in column (4) subject to 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 .....

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

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..... houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);] (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. 39[(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.] 6 - (v) Composit .....

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

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..... construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein, 6 Provided that carpet area of the affordable residential apartments as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item; Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the .....

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

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..... ed 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 (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - 41[(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 Provided that where the services are supplied to a Government Entity, they should have been procured by the said e .....

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

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..... ansactions between buyers and sellers, for a fee or commission’ Services of electronic whole sale agents and brokers, Services of whole sale auctioning houses. 9 - 6 Heading  9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 9 - 7 Heading  9963  (Accommodation, food and beverage services) 95[(i) Supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 6 - (ii) Supply of ‘restaurant service’ other than at ‘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 no. (iv)] (iii) Supply of goods, being food or any other article for human consumption o .....

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

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..... roviding ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. (e) This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. 9 -] 8 Heading  9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 2.5 Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying  central tax or integrated tax on the supply of the service (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage c .....

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

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..... 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 of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service (ii) Transport of goods in a vessel.  2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carri .....

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

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..... m shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.] 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 .....

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

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..... h subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) “foreman of a chit fund” shall have the same meaning as is assigned to the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of central tax as on supply of like goods involving transfer of title in goods - (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods - 98[** ** *] 20[(v) Leasing of motor ve .....

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

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..... Same rate of central tax as on supply of like goods involving transfer of title in goods - (iv) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of central tax as on supply of like goods involving transfer of title in goods - 101[** ** *] 21[(vi) Leasing of motor vehicles purchased 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. - 101[**   **] 65[(viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods -     102[(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.] 9 -]] .....

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

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..... as 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 such a tour. 46[(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of 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)].     (iii) Support services other than (i) and (ii) above. 9 -] 24 Heading 9986 105[(Support services to agriculture, hunting, forestry, fishing, mining and utilities)] (i) Support services to agriculture, forestry, fishing, animal husbandry. Expl .....

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

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..... , 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 .....

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

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..... dy on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.] 9 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 -] 8[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (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 -] .....

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

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..... et is above one hundred rupees. 9 -] 51[(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 - (iiia) Services by way of admission to entertainment events or access to amusement facilities including 70[****] casinos, race club, any sporting event such as Indian Premier League and the like. 14 -] (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 14 - (v) Gambling. 14 - (vi) Recreational, cultural and sporting services other than (i), (ii), 71[(iia),] (iii), 39[(iiia),] (iv) and (v) above. 9 - 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). 9 - .....

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

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..... value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation. –For the purposes of this paragraph 89[and paragraph 2A below], “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 including by way of lease or sublease.] 90[2A. Where a 110[***] person transfers development right or FSI (including additional FSI) to a promoter against consideration, wholly or partly, in the form of construction of apartments, the value of construction service in respect of such apartments shall be deemed to be equal to the Total Amount charged for similar apartments in the project from the independent buyers, other than the person transferring the development right or FSI (including additional FSI), nearest to the date on which such development right or FSI (including additional FSI) is transferred to the promoter, less the value of transfer of la .....

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

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..... education or training.  (vii)  “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. (viii)  “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce. 31[(ix) “Governmental Authority” means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (x) “Government Entity” means an authority or a .....

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

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..... litan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their respective geographical limits prescribed by an order issued by the Central or State Government in this regard;  (ii)   Gross amount shall be the sum total of; - A.   Consideration charged for the services specified at item (i) and (ic) in column (3) against sl. No. 3 in the Table; B.   Amount charged for the transfer of land or undivided share of land, as the case may be including by way of lease or sub lease; and C.   Any other amount charged by the promoter from the buyer of the apartment including preferential location charges, development charges, parking charges, common facility charges etc. (b) an apartment being constructed in an ongoing project under any of the schemes specified in sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, in respect of which the promo .....

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

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..... 019, 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 promoter to begin development works on an immovable property, as per the sanctioned plan;   (xxii)   "development works" means the external development works and internal development works on immovable property;  (xxiii)   "external development works" includes roads and road systems landscaping, water supply, seweage and drainage systems, electricity supply transformer, sub-station, solid waste management and disposal or any other work which may have to be executed in the periphery of, or outside, a project for its benefit, as may be provided under the local laws;  (xxiv)   "internal development works" means roads, footpaths, water supply, sewers, drains, parks, tree planting, street lighting, provision for communit .....

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

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..... s 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 charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. (xxxvi) ‘Specified premises’ means premises providing ‘hotel accommodation’ services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.] This notification shall come into force with effect from 1st day of July, 2017.   [F.No. 334/1/2017-TRU] (Ruchi B .....

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

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..... EP   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 Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 (16 of 2016) and where the same is not required .....

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

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..... ccounting 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 service .....

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

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..... d input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 percent. of value of actual consumption of inputs and input services, the jurisdictional commissioner or any other officer authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified 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 .....

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

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.....       22 F1 C4 / C10 0.875   23 F2 C13 / C4 0.533   24 F3 C16 / C14 0.200   25 F4 1/ C11 5   26 Tr= T x F1 x F2 x F3 x F4 C19 * C22 * C23 * C24 * C25 0.467 crore 27 Eligible ITC (Te)=Tc + Tr C26 + C20 0.592 crore 28 ITC to be reversed on transition, Tx= T- Te C19 - C27 0.408 crore             * Note:- 1.   The value of T at C19 has been estimated for illustration based on weighted average tax on inputs. 2.   In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from .....

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

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.....   60%   16 Total value of supply of residential apartments having t.o.s. prior to transition C14 * C15 14.4 crore 17 ITC to be reversed on transition, 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 .....

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

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.....   8.00 crore 42 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 8 cr + 25% of 8 Cr 10.00 crore 43 F3 after application of both the caps C42 / C14 0.42   44 Tr= T x F1 x F2 x F3 x F4 (after application of both the caps) C19 * C22 * C23 * C43 * C25 0.97   45 Eligible ITC (Te)=Tc + Tr (after application of both the caps) C20 + C44 1.10   46 ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps) C19 - C45 -0.10 crore             * Note:- The value of T at C19 has been estimated for illustration based on weighted average tax on inputs. In actual practice, the registere .....

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

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..... 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: “% Completion of construction as on 31st March, 2019” shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council o .....

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

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..... 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 be eligible, to the extent of the amount of Te. (c)   The amount ‘Te’ shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. 3. Notwithstanding anything contained in .....

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

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..... e 6 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer]   20%   7 No of apartments booked before transition   80 units 8 Total carpet area of the residential apartment booked before transition C3 * C7 5600 sqm 9 Value of booked residential apartments C5 * C7 48 crore 10 Percentage 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)       .....

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

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..... Total carpet area of the residential apartment booked before transition C3 * C7 5600 sqm 9 Value of booked residential apartments C5 * C7 48 crore 10 Percentage invoicing of booked residential apartments on or before 31.03.2019   60%   11 Total value of supply of residential apartments having t.o.s. prior to transition C9 * C10 28.8 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 .....

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

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..... d 16 cr + 25% of 16 Cr 20.00 crore 34 F3 after application of both the caps C33/C9 0.42   35 Te= T x F1 x F2 x F3 x F4 (after application of both the caps) C14 * C15 * C34 * C26 * C18 1.67   36 ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps) C14 - C35 -0.67 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. [F. No.354/32/2019-TRU]  (Pramod Kumar)     .....

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

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..... ng the financial year Whether inputs received from registered supplier?  (Y/ N) 1 Sand 10 Y 2 Cement 15 Y 3 Steel 20 Y 4 Bricks 15 Y 5 Flooring tiles 10 Y 6 Paints 5 N 7 Architect/ designing/ CAD drawing etc. 10 Y 8 Aluminium windows, Ply, commercial wood 15 N In this example, the promoter has procured 80 per cent. of goods and services including cement from a GST registered person. However, he has procured paints, aluminum windows, ply and commercial wood etc. from an unregistered supplier. Hence at the end of financial year, the promoterisnotrequired to pay GST on inputs on reverse charge basis. Illustration 3: A promoter has p .....

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

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..... 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 .....

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

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..... 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)] 4. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (i) Renting of motorcab 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 has  not been taken [Please refer to Explanation no. (iv)] 5. Substituted vide notification 20/2017 dated 22-8-2017, 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.- &l .....

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

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..... Substituted vide notification 24/2017 dated 21-9-2017, before it was read as, "(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above." 12. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “Government, a local authority or a Governmental authority” 13. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “a local authority or a Governmental authority” 14. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “-“ 15. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - 16. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “or” 17. Substitu .....

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

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..... /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 13-10-2017 27. Inserted vide notification no . 31/2017 dated 13-10-2017 28. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, “and (ii)” 29. Substituted vide notification no . 31/2017 dated 13-10-2017, before it was read as, (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content .....

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

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..... of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9  - 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;" .....

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

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..... 48. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 25 Heading  9987 Maintenance, repair and installation (except construction) services. 9 - 49. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as,  (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 28[,(ia), (ii) and (iia)] above. 9 -] 50. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 - 51. Substituted vide Notification No. 1/2018 Dated .....

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

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..... f any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 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)].]” 54. Substituted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as “declared tariff” 55. Omitted vide Notification No. 13/2018-Central Tax (Rate) dated 26-07-2018  w.e.f. 27-07-2018 before it was read as "Explanation.- declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit .....

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

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..... tral 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) above. 9 -“ 65. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 before it was read as “(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of central tax as applicable on supply of like goods involving transfer of title in goods. -“ 66. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 67. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 68. Substituted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "9" 69. Inserted vide Notification No. 27/2018-Central Tax (Rate) dated 31-12-2018  w.e.f. 01-01-2019 70. Omitted vide Notification No. 27/2018-Central Tax (Ra .....

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

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..... 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-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi).” 87. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 88. Substituted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 “sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi),” 89. Inserted vide Notification No. 03/2019-Central Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 90. Inserted vide Notification No. 03/ .....

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

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..... es, 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 or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places me .....

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

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..... 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 30-09-2019 w.e.f. 01-10-2019 before it w .....

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

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..... published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members 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 .....

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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. 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...
  9. Notification No. 31/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 11/2017-CT(R) - Rates for supply of services
  10. 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.
  11. 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
  12. 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.
  13. 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
  14. 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
  15. 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
  16. Notification No. 8/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act
  17. Notification No. 12/2017 - Dated: 28-6-2017 - List of Exempted supply of services under the CGST Act
  18. Notification No. 2/2017 - Dated: 28-6-2017 - To notify the rates of compensation cess on supply of specified services
  19. 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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