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Rates for supply of services under IGST Act

Goods and Services Tax - 08/2017 - Dated:- 28-6-2017 - Government of India Ministry of Finance (Department of Revenue) Notification No. 8/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 683(E). - In exercise of the powers conferred by sub-section (1) of section 5, subsection (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of th .....

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esponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- Table Sl No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) (i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, exc .....

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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 Archaeolog .....

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as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; 43[(c) a civil struc .....

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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 Hous .....

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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, 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 .....

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cheme of a State Government; 44[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017; ] (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or .....

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or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.] 6 .....

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ay be] 20[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, 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 .....

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line. 12 - 46[(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.] 12 Provided that where the services are supplied to a Government Entity, they should have been procured by the s .....

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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 Centra .....

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oes not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission Services of electronic whole sale agents and brokers, Services of whole sale auctioning houses. 18 - 6 Heading 9962 Services in retail trade. Explanation- This service does not include sale or purchase of goods 18 - 7 Heading 9963 (Accommodation, food and .....

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poses having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation .....

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iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 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 residentia .....

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cluding 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 provi .....

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e. 18 -] (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having 59[value of supply] of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. 60[***] 18 - (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human c .....

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al or lodging purposes having 59[value of supply] of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 60[***] 28 - 41[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or dr .....

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tion of seven thousand five hundred rupees and above per unit per day or equivalent shall attract integrated tax @ 5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.] 18 - 8 Heading 9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 5 Provided that credit of input tax charged in respect of goods used in supplying the service i .....

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(40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 5 Provided that credit of input tax charged on goods 21[and] services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Transport of passe .....

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t been taken [Please refer to Explanation no. (iv)] (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 o .....

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ying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service (ii) Transport of goods in a vessel including services provided or agreed to be 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. 5 Provided that credit of input tax charged on goods (other than .....

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by road and issues consignment note, by whatever name called.] 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 12 Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it.] (iv) Transport of goods in containers by rail by any person other than Indian Ra .....

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place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) mode of transport 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 assu .....

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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 -] 48[(ii) Time charter of vessels for transport of goods. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (iii) Rental service .....

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and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] or 12 Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it.] (ii) Supporting services in transport other than (i) above. 18 - 12 Heading 9968 Postal and courier services. 18 - 13 Heading 9969 Electricity, gas, water and other distribution services. 18 - 14 .....

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quantity of grain instead) by way of periodical instalments over a definite period and that each 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). 12 Provided that credit of input tax charged on goods used i .....

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volving transfer of title in goods - (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 .....

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harged on goods used in supplying the service has not been taken Explanation: This condition will not apply where the supplier of the leasing service is located in non-taxable territory. [Please refer to Explanation no. (iv)] 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 .....

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3, at item (i); sub-item (b), sub-item (c), sub-item (d), subitem (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). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this .....

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to Explanation no. (v)] 18 - (iii) 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 - (iv) 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 - (v) Leasing of .....

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ble 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. 5 Provided that credit of input tax charged on goods used in supplying the service has not .....

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goods. 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)]. (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. -] 18 Section 8 Business and Production Services 19 Heading 9981 Research and developm .....

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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 (wh .....

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ssued 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. 51[(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-sect .....

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ll life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, .....

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s provided by a commission agent for sale or purchase 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 ma .....

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merce operator is not liable for registration under sub-section (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)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 18 -] 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printin .....

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er Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). 44[(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;] 29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog an .....

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ub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12[***] 5 - 30[(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 -] 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 periodi .....

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ervices by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract IGST @ 12 per cent. or 5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 -] (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 18 -] 28 Section 9 C .....

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rotection services other than (i) above. 18 -] 33 Heading 9995 Services of membership organisations. 18 - 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[or planetarium]. 18 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18 - 56[(iii) Services by way of admission to .....

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services other than (i), (ii), (iii), 44[(iiia),] (iv) and (v) above. 18 - 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). 18 - 36 Heading 9998 Domestic services. 18 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 18 - 57[2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub .....

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ed 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, 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/sublease.] 3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Ga .....

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ation 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 .....

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ate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if sup .....

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vity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) agricultural extension means application of scientific research and knowledge to agricultural practices through farmer 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 proc .....

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of Parliament or a State Legislature; or (ii) established by any Government, 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 Governmen .....

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ation 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) co .....

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as, (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 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)] 9. Substituted vide notification .....

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household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 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)] 11. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (b) Textile yarns (other than of man-made fibres) and text .....

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by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates. 13. Substituted vide notification 20/2017 dated 22-8-2017, before it was read as, (ii) Manufacturing services on physical inputs (goods) owned by othe .....

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ion 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 .....

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9/2017 dated 13-10-2017, before it was read as, (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 18 - 24. Substituted vide notification no. 39/2017 dated 13-10-2017, before it was read as, 9[(i) Renting of 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)] or 12 -] 25. .....

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no. 39/2017 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); 28. Inserted vide notification no. 39/2017 dated 13-10-2017 29. Inserted vide notification no. 39/2017 dated 13-10-2017 30. Inserted vide notification no. 39/2017 dated 13-10-2017 31. Inserted vide notification no. 39/2017 .....

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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 .....

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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 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, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 18 - 40. Omitted vide noti .....

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ny time during the year. 18 - 41. Substituted vide notification no. 48/2017 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. 42. Inserted vide notification no. 48/2017 dated 14-11-2017, w.e.f. 15-11-2017 43. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, "(c) a civil structure or any other original works per .....

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(Rate), Dated 25-01-2018, before it was read as, (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 18 -]]] 47. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, "natural gas" 48. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, 5[(ii) Rental services of transport vehicles with or without operators, other than (i) above 18] - 49. .....

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otification 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 constru .....

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d vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as, (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 28 - 57. Substituted vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was rea .....

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value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation .- For the purposes of paragraph 2, total amount means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be." 58. Substituted vide Notification No. 14/2 .....

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k 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. 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 ameniti .....

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