TMI BlogSeeks 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 20.09.2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry 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 7, for the entries relating thereto in column (3), (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the service has not been taken [Please refer to Explanation (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted; (e) against serial number 15, in column (3), in item (vii), the brackets and words , (iv) shall be omitted; (f) against serial number 17, in column (2), the figures and words , with or shall be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; 18 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 12 - ; (o) against serial number 26, in column (3), in item (iv), after the brackets, words and figures (ia), , the brackets, words and figures (ib), (ic), (id), shall be inserted; (ii) in the paragraph 2A, the word registered shall be omitted; (iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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