TMI BlogSeeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... reby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- 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. 684 (E), dated the 28th June, 2017 , namely:- In the said notification, - (i) in the Table, - (a) against serial number 4, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (b) against serial number 5, in the entry in column (3), the words Central Government, State Government, Union territory, local authority or shall be omitted; (c) after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is entry, unless the context otherwise requires, specified international organisation means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities Act) 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply. Nil Nil 10H Chapter 99 Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein. Nil Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 11A Heading 9954 Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use. Nil Nil ; (e) against serial number 15, in the entry in column (3), for the words declared tariff , the words value of supply shall be substituted; (f) against serial number 20A, in the entry in column (5), for the figures 2018 , the figures 2019 shall be substituted; (g) against serial number 20B, in the entry in column (5), for the figures 2018 , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (4) (5) 35A Heading 9971 Services supplied by Central Government, State Government, Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions. Nil Nil ; (k) against serial number 37A, in the entry in column (3), after the figures 37 , the word and figures or 41 shall be inserted; (l) after serial number 49 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957. Nil Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of goods and services tax deposited by mining lease holders on royalty is more than the goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rds shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. . 2. This notification shall come into force with effect from 27th of July, 2018. [F. No.354/13/2018 -TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification No. 9/2017 - Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28thJune, 2017 and was last amended by notification No.2/2018 Integrated Tax (Rate), dated the 25th January, 2018vide number G.S.R. 70(E), dated the 25th January, 2018. - Notification Tax Management India - taxma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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