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Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract. - 20/2017 - Central GST (CGST) Rate

Extract

..... India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:- In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) “(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains .....

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Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract. - 20/2017 - Central GST (CGST) Rate

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..... ceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part 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 app .....

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Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract. - 20/2017 - Central GST (CGST) Rate

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..... 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)] or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.”; (iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) “(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credi .....

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Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract. - 20/2017 - Central GST (CGST) Rate

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..... ces 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. 2.5 - (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 9 -”; (vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) “27 Heading 9989 (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 - (ii) Other manufacturing services; publishin .....

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Amendments in the Notification No. 11/2017- Central Tax (Rate), dated the 28th June, 2017, - Composite supply of works contract. - 20/2017 - Central GST (CGST) Rate

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  1. CENTRAL GOODS AND SERVICES TAX ACT, 2017
  2. Customs Tariff Act, 1975
  3. Section 9 - Levy and collection.
  4. Section 2 - Definitions.
  5. Section 16 - Eligibility and conditions for taking input tax credit.
  6. Section 15 - Value of taxable supply.
  7. Section 11 - Power to grant exemption from tax.
  8. 1st SCHEDULE - THE FIRST SCHEDULE - Import Tariff - (Basic Rate of duty / Classification / Tariff Items)
  9. Customs Tariff - Chapter No 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags
  10. Customs Tariff - Chapter No 62 - Articles of apparel and clothing accessories, not knitted or crocheted
  11. Customs Tariff - Chapter No 61 - Articles of apparel and clothing accessories, knitted or crocheted
  12. Customs Tariff - Chapter No 60 - Knitted or crocheted fabrics
  13. Customs Tariff - Chapter No 59 - Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
  14. Customs Tariff - Chapter No 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
  15. Customs Tariff - Chapter No 57 - Carpets and other textile floor covering
  16. Customs Tariff - Chapter No 56 - Wadding , felt and nonwovens ; special yarns ; twine , cordage , ropes and cables and articles thereof
  17. Customs Tariff - Chapter No 55 - Man-made staple fibres
  18. Customs Tariff - Chapter No 54 - Man-made filaments
  19. Customs Tariff - Chapter No 53 - Other vegetable textile fibres ; paper yarn and woven fabrics of paper yarn
  20. Customs Tariff - Chapter No 52 - Cotton
  21. Customs Tariff - Chapter No 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric
  22. Customs Tariff - Chapter No 50 - Silk

 

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