Central Tax (Rate) Notification No 12 of 2017 dt 28th June, 2017

 

Notification no 12/2017 Central Tax (Rate) date on 28th June, 2017

The extract of GST Notification No. 12/2017- Central Tax (Rate) is given below:

Notification No. 12/2017- Central Tax (Rate) 

[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. 12/2017- Central Tax (Rate)

 

New Delhi, the 28th June, 2017

 

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 supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-

 

Table

 

Sl.

Chapter,

Description of Services

Rate

Condition

No.

Section,

 

(per cent.)

 

 

Heading,

 

 

 

 

Group or

 

 

 

 

Service Code

 

 

 

 

(Tariff)

 

 

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

1

Chapter 99

Services  by  an  entity  registered  under

Nil

Nil

 

 

section  12AA  of  the  Income-tax  Act,

 

 

 

 

1961 (43 of 1961) by way of charitable

 

 

 

 

activities.

 

 

 

 

 

 

 

2

Chapter 99

Services by way of  transfer of  a  going

Nil

Nil

 

 

concern,  as  a  whole  or  an  independent

 

 

 

 

part thereof.

 

 

 

 

 

 

 

3

Chapter 99

Pure services  (excluding works  contract

Nil

Nil

 

 

service   or   other   composite   supplies

 

 

 

 

involving supply of any goods) provided

 

 

 

 

to   the   Central   Government,   State

 

 

 

 

Government  or  Union  territory or  local

 

 

 

 

authority or a Governmental authority by

 

 

 

 

way  of  any  activity  in  relation  to  any

 

 

 

 

function entrusted to a Panchayat under

 

 

 

 

article  243G  of  the  Constitution  or  in

 

 

 

 

 

 

 

 

 

1

 

 


Comments


Manjul Agrawal: We are contractor and providing transport service to company on contract rate. We are hiring trucks for the service from truck owner or unregistered transports. What rate of GST should be charged in our tax invoice issued to company.

Veer Pratap Singh: we are pest control services providers already charging GST from our clients @ 18% would like to know whether Schools are exempted or should we charge GST from them as well.

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