Notification No.23/2018-Central Tax (Rate) ,dt. 20-09-2018-Seeks to insert explanation in an entry in notification No. 12/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 23/2018- Central Tax (Rate)

New Delhi, the 20th September, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.12/2017- Central 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. 691(E), dated the 28th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in column (3), namely:-

“Explanation.- For the purpose of this exemption, the Central Government, State Government or Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central Government, State Government or Union territory.

Note: – The principal notification No. 12/2017 – Central Tax(Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 14/2018- Central Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 678(E), dated the 26th July, 2018.

[F. No.354/300/2018-TRU]
(Mohit Tewari)
Under Secretary to the Government of India

 

Notification No. 22/2018-Central Tax (Rate) ,dt. 06-08-2018-Seeks to exempt payment of tax under section 9(4) of the CGST Act, 2017 till 30.09.2019.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Notification No. 22/2018 – Central Tax (Rate)

New Delhi, the 6th August, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 – Central 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. 680 (E), dated the 28th June, 2017, and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 594 (E), dated the 29th June, 2018, namely:-

In the said notification, for the figures, letters and words “30th day of September, 2018”, the figures, letters and words “30th day of September, 2019” shall be substituted.

Note: – The principal notification No.8/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 680 (E), dated the 28th June, 2017 and last amended vide notification No. 12/2018-Central Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 594 (E), dated the 29th
June, 2018.

[F. No.349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India

 

Notification no. 21/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to prescribe concessional CGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 21/2018 -Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding from so much central tax leviable thereon under section 9 of the said Act as is in excess of the rate specified.

Explanation – For the purpose of this notification, the expression “handicraft goods” means –Goods predominantly made by hand even though some tools or machinery may also have been used in the process; such goods are graced with visual appeal in the nature of ornamentation or in-lay work or some similar work of a substantial nature; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility.

Chapter, Heading, Subheading or Tariff item Description of Goods Rate

1. 3406 Handcrafted candles 6 %
2. Handbags including pouches and purses; jewellery box 6 %
3. Carved wood products, art ware/decorative articles of wood (including inlay work, casks, barrel, vats) 6 %
4. Wooden frames for painting, photographs, mirrors etc 6 %
5. Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft] 6 %
6. Art ware of cork [including articles of sholapith] 6 %
7. 4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]

Articles made of paper mache

Coir articles

Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps

Handmade carpets and other handmade textile floor coverings (including namda/gabba)

Handmade lace

Hand-woven tapestries

Hand-made braids and ornamental trimming in the piece

Hand embroidered articles

Handmade/hand embroidered shawls of sale value not exceeding Rs. 1000 per piece

Handmade/hand embroidered shawls of sale value exceeding Rs. 1000 per piece

Carved stone products (e.g., statues, statuettes, figures of animals, writing sets, ashtray, candle stand)

Stone art ware, stone inlay work

Tableware and kitchenware of clay and terracotta, other clay articles

Statuettes & other ornamental ceramic articles (incl blue potteries)

Ornamental framed mirrors

Bangles, beads and small ware

Glass statues [other than those of crystal]

Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ]

Silver filigree work

Handmade imitation jewellery (including natural seeds, beads jewelry, cardamom garland)

Art ware of iron

Art ware of brass, copper/ copper alloys, electro plated with nickel/silver

Aluminium art ware

Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchloga artware, idol, Swamimalai bronze icons, dhokra jaali)

Handcrafted lamps (including panchloga lamp)

Furniture of bamboo, rattan and cane

Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll)

Ganjifa card

Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material

Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac)

Hand paintings drawings and pastels (incl Mysore painting, Rajasthan painting, Tanjore painting, Palm leaf painting, basoli etc)

Original sculptures and statuary, in metal, stone or any other material 6 %

2. This notification shall come into force on the 27th July, 2018.

[F.No.354/255/2018 –TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Notification no. 20/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to amend Notification No 05/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 20/2018-Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.5/2017-Central 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. 677(E), dated the 28th June, 2017, namely:-

In the said notification, in the opening paragraph the following proviso shall be inserted, namely:-

“Provided that,-

(i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and

(ii) in respect of said goods, the accumulated input tax credit lying unutilised in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received up to the 31st day of July 2018, shall lapse.”

 

[F.No.354/ 255 /2018-TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: – The principal notification No.5/2017-Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 677(E), dated the 28th June, 2017 and last amended vide notification No. 44/2017-Central Tax(Rate) dated the 14th November, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1390(E), dated the 14th November, 2017.

Notification no. 19/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to amend Notification No. 02/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No.19/2018-Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central 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. 674 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, –

(i) after  entries relating thereto, the following serial number and the entries shall be inserted, namely: -Sal leaves, siali leaves, sisal leaves, sabai grass”;
(ii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: -Vegetable materials, for manufacture of jhadoo or broom sticks”;
(iii) for  entries relating thereto, the following shall be substituted, namely: – De-oiled rice bran Explanation: The exemption applies to de-oiled rice bran falling under heading 2306 with effect from 25th January, 2018”;
(iv) after  the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – Deities made of stone, marble or wood Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope”;
(v) for  the entries relating thereto, the following shall be substituted, namely:- Rupee notes or coins when sold to Reserve Bank of India or the Government of India”;
(vi) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: – Coir pith compost other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”;
(vii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: – Sanitary towels (pads) or sanitary napkins; tampons”;
(viii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: -Rakhi (other than those made of goods falling under Chapter 71)”.

2. This notification shall come into force on the 27th July, 2018.

[F.No.354/255/2018-TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: – The principal notification No.2/2017-Central 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. 674(E), dated the 28th June, 2017 and last amended by Notification No. 07/2018 – Central Tax(Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 81 (E), dated the, 25th January, 2018.

Notification no. 18/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to amend Notification No. 01/2017-Central Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 18/2018-Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central 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. 673(E), dated the 28th June, 2017, namely:-
In the said notification, –

(A) in Schedule I – 2.5%

(i) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)”;

(ii)  for entries  the following entries shall be substituted, namely:-

Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use”;

(iii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Fertilizer grade phosphoric acid”;

(iv) in the entry  the comma and words “, including coir pith compost put up in unit container and bearing a brand name” shall be inserted at the end;

(v)  for the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;

(vi)  for the entry in  the entry “all goods” shall be substituted;

(vii) in  for entries in  the following entries shall be substituted, namely:-

Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece”;

(viii) for the figure “500” the figure “1000” shall be substituted;

(ix) the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;

(B) in Schedule II-6%, –

(i) the entries relating thereto shall be omitted;

(ii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(iii) the entry  the words “except the items covered in 219 in Schedule I”, shall be inserted at the end;

(iv) the entries relating thereto shall be omitted;

(v) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(vi) for the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –

Hand operated rubber roller

Nozzles for drip irrigation equipment or nozzles for sprinklers”;

after S. No. 206 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Fuel Cell Motor Vehicles ” ;

Slide fasteners”;

(C) in Schedule III – 9%, –
(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;

(ii) after  the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.

(iii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.

(iv)  after the words, “or end-jointed” the brackets and words, “[other than bamboo flooring]” shall be added;
(v) the words “except the items covered in Schedule I”, shall be inserted at the end;
(vi)  the entry “Other articles of copper [other than Brass Kerosene Pressure Stove]” shall be substituted;
(vii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

“319A 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”;

(viii) the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;

(ix) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

“341A  8450 Household or laundry-type washing machines, including machines which both wash and dry” ;

(x) after the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

376AA 8507 60 00 Lithium-ion Batteries
376AB 8508 Vacuum cleaners
376AC 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]
376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor”;

(xi) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
378A 8516 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545” ;

(xii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

383C 8528 Television set (including LCD or LED television) of screen size not exceeding 68 cm” ;

(xiii) after the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

401A 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;

(xiv) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles” ;

(xv) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]” ;

(xvi) in  the following entries shall be substituted, namely:-

“9607 20 00 Parts of slide fasteners”;

(xvii) after  the entries relating thereto, the following serial number and the entries shall be inserted, namely:-

449AA 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations”;

2. This notification shall come into force on the 27th July, 2018.

[F.No.354/255/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal notification No.1/2017-Central 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. 673(E), dated the 28th June, 2017 and last amended by Notification No. 6/2018 Central Tax(Rate) dated 25th January,2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 80 (E), dated the, 25th January,2018.

Notification no. 17/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to insert explanation in an item in notification No. 11/2017 – Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 17/2018- Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, hereby inserts following Explanation in the said notification, in the Table, against serial number 3,  in item (vi), namely:-

“Explanation. – For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.

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. 11/2017 – Central Tax(Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 1/2018- Central Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 64(E), dated the 25th January, 2018.

Notification no. 16/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to amend notification No. 14/2017- Central Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 16/2018-Central Tax (Rate)

New Delhi, the 26th July, 2017

G.S.R……(E).- In exercise of the powers conferred by sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.14/2017- Central 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. 693(E), dated the 28th June, 2017, namely:- In the said notification, in the first paragraph,- (i) after the words “State Government”, the words “or Union territory” shall be inserted; (ii) after the word “Constitution”, the words “or to a Municipality under article 243W of the Constitution” shall be inserted.

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 14/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 693 (E), dated the 28th June, 2017.

Notification no. 15/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 15/2018- Central Tax (Rate)

New Delhi, the 26th July, 2018

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 692(E), dated the 28thJune, 2017, namely:- In the said notification, – (i) the entries relating thereto, the following serial number and entries shall be inserted, namely: –

Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs).

Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm. A banking company or a non-banking financial company, located in the taxable territory.”; (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: – ‘(g) “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.’.
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. 13/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28thJune, 2017 and was last amended by notification No. 3/2018 – Central Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 66(E), dated the 25th January, 2018.

Notification no. 14/2018-Central Tax (Rate) ,dt. 26-07-2018-Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 14/2018- Central Tax (Rate)

New Delhi, the 26th July, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:- In the said notification, – (a) against serial number 4,  the words “Central Government, State Government, Union territory, local authority or” shall be omitted; (b) against serial number 5,  the words “Central Government, State Government, Union territory, local authority or” shall be omitted; (c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.Nil 2 (d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

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  (e) against serial number 14, for the words “declared tariff”, the words “value of supply” shall be substituted; (f) against serial number 19A, for the figures “2018”, the figures “2019” shall be substituted; (g) against serial number 19B, in the entry  for the figures “2018”, the figures “2019” shall be substituted; (h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

Services by way of warehousing of minor forest produce. Nil  (i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

Services by Coal Mines Provident Fund Organisation to persons governed by the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil

Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil (j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

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 (k) against serial number 36A, after figures “36”, the word and figures “or 40” shall be inserted; (l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil (m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

Services by way of artificial insemination of livestock (other than horses). Nil (n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders.
Explanation.- “mining lease holder” means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and 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 4 Minerals (Development and 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. 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 restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”; (o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.Nil (ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely: – “(iv) For removal of doubts, it is clarified that the Central and State Educational Boards 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. 12/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28thJune, 2017 and was last amended by notification No. 2/2018 – Central Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 65(E), dated the 25th January, 2018.