Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Articles News
Highlights
D. Forum
What's New
Sub-Menu

Share:      

        Home        
 
Home Notifications 2017 GST GST - 2017 This
← Previous Next →
  • Login
  • Notifications
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser


Register for Demo / Trial


Annual Subscription Offer

With popular demand, we introduce:-
Special offer on GST Package for Professionals
i.e. CA/CWA/CS/Advocate/Others @ 2500/- +GST



 

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

Extract

..... ervice Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) 84[(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 integrated 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) 1.5 Provided that the integrated 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 has not been taken except to the exte .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... o 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., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Integrated Goods and Services Tax Act, 2017 (13 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 Integrated Goods and Services Tax Act, 2017 (13 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 acco .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 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 integrated 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) 1.5 (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 integrated 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 compl .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 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 integrated 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 18 85[*****] 6[(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 17[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 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.] 12 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 87[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, 45[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; 44[(da) low-cost houses up to .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein] 16[(vi) 37[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 89[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, Union Territory, 18[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 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... main contractor providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 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. 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 89[(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 integrated t .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... anged for organising a function) at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’. 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 integrated 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 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... refer to Explanation no. (iv)] 67[(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transport service or charter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. 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 5 relating to Explanation]] (v) Transport of passengers by air, with or without accompanied belongings, in other than economy class. 12 - 22[(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. 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 12 -] (vii) Passenger transport services other than (i), (i .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... rt” means carriage of goods by road, air, rail, inland waterways or sea; (c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 79[Explanation 2.-Nothing contained in this item 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] 12 - (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 18 -]] 10 Heading 9966 (Rental services of transport vehicles 100[with operators]) 24[(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. 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 provid .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 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 integrated 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 integrated tax as on supply of like goods involving transfer of title in goods - 102[** * *] 25[(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of integrated 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. - 69[(vi) Service of third party insurance of “goods carriage” 12 - (vii) Financial and related services other than (i), (ii), (iii) 103[***], (v), and (vi) above. 18 -]] 49[16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or governm .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... ing of space for advertisement in print media. 5 - 107[(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 12 -] (ii) Other professional, technical and business services other than 108[(i) and (ia) above] 71[and serial number 38 below]. 18 - 63[22. Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, “e-books” means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 18 -] 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 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... ural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. 44[(h) services by way of fumigation in a warehouse of agricultural produce.] (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to 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 or agricultural produce. Nil - 52[(ii) 110[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both. 12 - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 18 -] 53[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 5 Pr .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... ices by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) 1.5 - (ic) Services by way of job work in relation to bus body building; 116[Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975.] 18 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 12 -] 13[(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. 31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32[(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 IGST @ 12 per cent. 12 -] 54[(iii) Tailoring services. 5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), 113[(ib), (ic), (id),] (ii), (i .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... ervices including services nowhere else classified). 18 - 36 Heading 9998 Domestic services. 18 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 18 - 77[38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 666(E) dated 28th June, 2017. 18 -] 91[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 whic .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... State, whichever is higher, in case of lottery authorised by State Government. 1[4. Where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10 % of the CIF value (sum of cost, insurance and freight) of imported goods.] 2[5]. Explanation.- For the purposes of this notification,- (i) Goods includes capital goods. (ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the 3[scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 690(E) dated 28th June, 2017] (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 ( .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... y 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 board or any other body including a society, trust, corporation, i) set up by an Act of Parliament or State Legislature; or ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] 78[(xi) “specified organisation” shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002). (xii) “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).] 95[(xiii) an apartment booked on or before the 31st March, 2019 shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... he promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be.” (xvii) the term “promoter” shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xviii) the term “Real Estate Project (REP)” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xix) the term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (xx) the term “ongoing project” shall mean a project which meets all the following conditions, namely- (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019, and it is certified by any of the following that construction of the project has started on or before 31st March, 2 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... lic amenities or any other work in a project for its benefit, as per sanctioned plans; (xxv) the term “competent authority” as mentioned in definition of “commencement certificate” and “residential apartment”, means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property; (xxvi) The term “carpet area” shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xxvii) the term “Real Estate Regulatory Authority” shall mean the Authority established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central Government or State Government; (xxviii) “project which commences on or after 1st April, 2019” shall mean a project other than an ongoing project; (xxix) “Residential apartment” shall mean .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... mence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: 1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock (a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under: Tx=T-Te Where, (i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017; (ii) Te is the eligible ITC attributable to (a) construction of commercial portion and (b) construction of residential portion, in the REP which has time of supply on or before 31st March, 2019; (b) Te shall be calculated as under: Te=T .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... truction of residential portion 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 31.03.2019 and which shall be calculated as under, Tr = (T3 + T2)* F1 * F2 * F3* F4 or Tr = (T- T1)* F1 * F2 * F3* F4 (d) The amounts ‘Tx’ and ‘Te’ shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (e) Where, Tx is positive, i.e. TeFORM GST ITC- 03. Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit. (f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential portion in the REP, for which he shal .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 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 paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under: (i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points; (ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 percent. of the actual consideration received; and (iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual co .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 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 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 (Pc) 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 booked before transition C12 * C3 2800 sqm 14 Value of booked residential apartments C5 * C12 24 crore 15 Percentage invoicing of booked resid .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... d transitional credit taken under section 140 of CGST Act' as value of T. [F. No.354/32/2019-TRU] (Pramod Kumar) Annexure II Residential Real estate project (RREP) Input tax credit attributable to construction of residential and commercial portion in a Residential Real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay integrated tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: 1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock (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 after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under: Tx=T-Te Where, (i) T is the t .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... hall be furnished in FORM GST ITC- 03. Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit. (e) Where, Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of the RREP, for which he shall not otherwise be eligible, to the extent of difference between Te and T. (f) 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 and commercial 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 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... n received plus 25 per cent. of the actual consideration received; and (iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage of construction completed as on 31st March, 2019 by more than 25 per cent. 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 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 apartment 0.60 crore 6 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chartered engineer] 20% 7 No of apartments .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... + 25 % 45% 25 Total value of supply of residential apartments having t.o.s. prior to transition C9 * C24 21.60 crore 26 F3 after application of cap C25/C9 0.45 27 Te= T x F1 x F2 x F3 x F4 (after application of cap) C14 * C15 * C16 * C26 * C18 1.80 crore 28 ITC to be reversed / taken on transition, Tx= T- Te (after application of cap) C14 - C27 -0.80 crore 29 Tx after application of cap on % invoicing vis-a-vis Pc and payment realisation 30 % invoicing after application of cap(Pc + 25%) 45% 31 Total value of supply of residential apartments having t.o.s. prior to transition C25 21.60 crore 32 consideration received 16.00 crore 33 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 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:- 1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs. 2 In actual p .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... ly and commercial wood etc. from an unregistered supplier. Hence at the end of financial year, the promoter is not required to pay GST on inputs on reverse charge basis. Illustration 3: A promoter has procured following 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], 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 procured from registered supplier? (Y/ N) 1 Sand 10 N 2 Cement 15 N 3 Steel 15 Y 4 Bricks 10 Y 5 Flooring tiles 10 Y 6 Paints 5 Y 7 Architect/ designing/ CAD drawing etc. 10 Y 8 Aluminium windows 15 N 9 Ply, commercial wood 10 N In this example, the promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... ed from 4 to 5 vide corrigendum notification dated 30.6.2017 3. Corrected vide corrigendum notification dated 30.6.2017, before it was read as, " scheme of classification of services " 4. Sr. No. corrected from 5 to 6 vide corrigendum notification dated 30.6.2017 5. Corrected vide corrigendum notification dated 5-7-2017, before it was read as, “(ii) Rental services of transport vehicles with or without operators, other than (i) above. 9” 6. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (iii) construction services other than (i) and (ii) above. 18 - 7. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 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)] 8. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Expla .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... s (goods) owned by others, other than (i) above. 18 - 14. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, 27 Heading 9989 Other manufacturing services; publishing, printing and reproduction services; materials recovery services. 18 - 15. Inserted vide notification 20/2017 dated 22-8-2017 16. Substituted vide notification no. 24/2017 dated 21-9-2017, before it was read as, "(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above." 17. Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, “Government, a local authority or a Governmental authority” 18. Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, ““a local authority or a Governmental authority” 19. Inserted vide notification no. 39/2017 dated 13-10-2017 20. Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 18 -]] 21. Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, “or” 22. Substituted vide notification no. 39/2017 dated 1 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 35. Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, “at item (i)” 36. Inserted vide notification no. 39/2017 dated 13-10-2017 37. Substituted vide notification no. 48/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, “Services provided” 38. Substituted vide notification no. 48/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (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, neither having the facility of airconditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 12 - 39. Substituted vide notification no. 48/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any othe .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... tegrated Tax (Rate), Dated 25-01-2018, before it was read as, 16 Heading 9972 Real estate services. 18 - 50. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods -] 51. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, (ii) Support services other than (i) above 18 - 52. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, (ii) Support services to mining, electricity, gas and water distribution. 18 - 53. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, 25 Heading 9987 Maintenance, repair and installation (except construction) services. 18 - 54. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 33[, (ia), (ii) and (iia .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... r 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. 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. 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)].] 59. Substituted vide Notification No. 14/2018-Integrated Tax (Rate) dated 26-07-2018 w.e.f. 27-07-2018 before it was read as “declared tariff” 60. Omitted vide Notification No. 14/2018-Integrated 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 publishe .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 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 integrated tax as applicable on supply of like goods involving transfer of title in goods. -” 71. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 72. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 73. Substituted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “18” 74. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 75. Omitted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as “exhibition of cinematograph films,” 76. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 77. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 78. Inserted vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12 .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... ubitem (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).” 91. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 92. Substituted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as “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),“ 93. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 94. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 95. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 96. Inserted vide Notification No. 03/2019-Integrated Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 97. Substituted vide Notification No. 9/2019- Integrated Tax (Rate) dated 10-05-2019 before it was read as “10th” 98. Substituted vide Notification No. 9/2019- Integrated Tax (Rate) dated 10-05-2019 befor .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 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 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. 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. 18 -] (iv) 40[***] 61[(v) 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 i .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... 101. Omitted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 before it was read as “or without” 102. Omitted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 before it was read as "(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a 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 systemat .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

..... n (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above” 107. Inserted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 108. Substituted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 before it was read as “(i) above” 109. Inserted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 110. Substituted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 before it was read as “Service of” 111. Inserted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 112. Inserted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 113. Inserted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 114. Omitted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 before it was read as “registered” 115. Inserted vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f.01-10-2019 116. Inserted vide Notification No. 25/2019- Integrated Tax (Rate) dated 22-11-2019 117. .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Rates for supply of services under IGST Act - 08/2017 - Integrated GST (IGST) Rate

X X   X X   Extracts   X X   X X

  1. Notification No. 2/2020 - Dated: 26-3-2020 - Seeks to amend Notification No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017
  2. Notification No. 25/2019 - Dated: 22-11-2019 - Seeks to insert explanation regarding Bus Body Building in Notification No. 8/2017-Integrated Tax (Rate) dt. 28.06.2017
  3. Notification No. 19/2019 - Dated: 30-9-2019 - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on...
  4. Notification No. 9/2019 - Dated: 10-5-2019 - To amend notification No. 8/ 2017- Integrated 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. 8/2017- Integrated Tax (Rate) so as to notify IGST 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 5(4) of IGST 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. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
  8. Notification No. 31/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to insert explanation in an item in notification No. 8/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act,...
  9. Notification No. 28/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 31st...
  10. Notification No. 25/2018-Integrated Tax (Rate) - Dated: 31-12-2018 - Seeks to further amend notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st...
  11. Notification No. 18/2018 - Dated: 26-7-2018 - Seeks to insert explanation in an item in notification No. 8/2017 – Integrated Tax (Rate) by exercising powers conferred under section 6(3) of IGST Act, 2017
  12. Notification No. 14/2018 - Dated: 26-7-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on...
  13. Notification No. 1/2018 - Dated: 25-1-2018 - Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on...
  14. Notification No. 48/2017 - Dated: 14-11-2017 - Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to...
  15. Notification No. 39/2017 - Dated: 13-10-2017 - Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services
  16. Notification No. 24/2017 - Dated: 21-9-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services
  17. 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
  18. Notification No. 20/2017 - Dated: 22-8-2017 - Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books,...
  19. Notification No. F. No. 334/1/2017 –TRU - Dated: 5-7-2017 - Corrigendum – Notification No. 8/2017-Integrated 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. 9/2017 - Dated: 28-6-2017 - Exemptions on supply of services under IGST Act
  22. Notification No. 11/2017 - Dated: 28-6-2017 - Rates for supply of services under CGST Act
  23. Notification No. 1/2017 - Dated: 28-6-2017 - IGST Rate Schedule u/s 5(1) - notifying rates of IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods.
  1. INTEGRATED GOODS AND SERVICES TAX ACT, 2017
  2. CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Constitution of India
  4. Income-tax Act, 1961
  5. Customs Tariff Act, 1975
  6. Section 6 - Power to grant exemption from tax.
  7. Section 5 - Levy and collection.
  8. Section 22 - Persons liable for registration.
  9. Section 20 - Application of provisions of Central Goods and Services Tax Act.
  10. Section 2 - Definitions.
  11. Section 17 - Apportionment of credit and blocked credits.
  12. Section 16 - Eligibility and conditions for taking input tax credit.
  13. Section 15 - Value of taxable supply.
  14. Section 148 - Special procedure for certain processes.
  15. Section 12AA - Procedure for registration
  16. SCHEDULE 03 [Section 7] - ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES
  17. SCHEDULE 02 [Section 7] - ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
  18. Article 243W - Powers, authority and responsibilities of Municipalities, etc.-
  19. Article 243G - Powers, authority and responsibilities of Panchayats
  20. 1st SCHEDULE - THE FIRST SCHEDULE - Import Tariff - (Basic Rate of duty / Classification / Tariff Items)
  21. 1st SCHEDULE - General rules for the interpretation of this Schedule
  22. 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
  23. Customs Tariff - Chapter No 64 - Footwear, gaiters and the like; parts of such articles
  24. Customs Tariff - Chapter No 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags
  25. Customs Tariff - Chapter No 62 - Articles of apparel and clothing accessories, not knitted or crocheted
  26. Customs Tariff - Chapter No 61 - Articles of apparel and clothing accessories, knitted or crocheted
  27. Customs Tariff - Chapter No 60 - Knitted or crocheted fabrics
  28. Customs Tariff - Chapter No 59 - Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
  29. Customs Tariff - Chapter No 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
  30. Customs Tariff - Chapter No 57 - Carpets and other textile floor covering
  31. Customs Tariff - Chapter No 56 - Wadding , felt and nonwovens ; special yarns ; twine , cordage , ropes and cables and articles thereof
  32. Customs Tariff - Chapter No 55 - Man-made staple fibres
  33. Customs Tariff - Chapter No 54 - Man-made filaments
  34. Customs Tariff - Chapter No 53 - Other vegetable textile fibres ; paper yarn and woven fabrics of paper yarn
  35. Customs Tariff - Chapter No 52 - Cotton
  36. Customs Tariff - Chapter No 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric
  37. Customs Tariff - Chapter No 50 - Silk
  38. 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)
  39. Customs Tariff - Chapter No 41 - Raw hides and skins (other than furskins) and leather
  40. Customs Tariff - Chapter No 23 - Residues and waste from the food industries; prepared animal fodder
  41. Customs Tariff - Chapter No 22 - Beverages, spirits and vinegar
  42. Customs Tariff - Chapter No 21 - Miscellaneous edible preparations
  43. Customs Tariff - Chapter No 20 - Preparations of vegetables, fruit, nuts or other parts of plants
  44. Customs Tariff - Chapter No 19 - Preparations of cereals, flour, starch or milk; pastrycooks’ products
  45. Customs Tariff - Chapter No 18 - Cocoa and cocoa preparations
  46. Customs Tariff - Chapter No 17 - Sugars and sugar confectionery
  47. Customs Tariff - Chapter No 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
  48. Customs Tariff - Chapter No 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
  49. Customs Tariff - Chapter No 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included
  50. Customs Tariff - Chapter No 13 - Lac; gums, resins and other vegetable saps and extracts
  51. Customs Tariff - Chapter No 12 - Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
  52. Customs Tariff - Chapter No 11 - Products of the milling industry; malt; starches; inulin; wheat gluten
  53. Customs Tariff - Chapter No 10 - Cereals
  54. Customs Tariff - Chapter No 9 - Coffee, tea, mate and spices
  55. Customs Tariff - Chapter No 8 - Edible fruit and nuts; peel of citrus fruit or melons
  56. Customs Tariff - Chapter No 7 - Edible vegetables and certain roots and tubers
  57. Customs Tariff - Chapter No 6 - Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage
  58. Customs Tariff - Chapter No 5 - Products of animal origin, not elsewhere specified or included
  59. Customs Tariff - Chapter No 4 - Dairy produce; birds’ eggs; natural honey; edible products of animal
  60. Customs Tariff - Chapter No 3 - Fish and crustaceans, molluscs and other aquatic invertebrates
  61. Customs Tariff - Chapter No 2 - Meat and edible meat offal
  62. Customs Tariff - Chapter No 01 - Live animals; animal products

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||