Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services - 39/2017 - Integrated GST (IGST) Rate

Extract

..... inistry of Finance (Department of Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683(E), dated the 28th June, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted; B. in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a loca .....

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Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services - 39/2017 - Integrated GST (IGST) Rate

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..... and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 12 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 18 -” (b) against serial number 8, for item (ii), in column (5), for the word “or” the word “and” shall be substituted; (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) “(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 .....

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Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services - 39/2017 - Integrated GST (IGST) Rate

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..... ion no. (iv)] or 12 -”; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) “(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. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 18 -”; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) ( .....

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Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services - 39/2017 - Integrated GST (IGST) Rate

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..... o the Customs Tariff Act, 1975 (51 of 1975);”; (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) “(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -”; (v) in item (ii) after sub-item (b), the following sub-item shall be inserted, namely: - “(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.”; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) “(iia) .....

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Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services - 39/2017 - Integrated GST (IGST) Rate

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..... t, with 90 per 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 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.”. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notificat .....

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Seeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of services - 39/2017 - Integrated GST (IGST) Rate

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Notification No. 8/2017 - Dated: 28-6-2017 - Rates for supply of services under IGST Act