Central Tax (Rate) Notification No 20 of 2017 dt 22nd August, 2017 under GST

 

 Notification no 20/2017 Central Tax (Rate) date on 22nd August, 2017, GST

 

 

 Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%

 

The extract of GST Notification No. 20/2017- Central Tax (Rate) is given below:

 

Notification No. 20/2017- Central Tax (Rate), GST

 

 

[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. 20/2017-Central Tax (Rate)

 

New Delhi, the 22nd August, 2017

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-

 

section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 11/2017- 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. 690(E), dated the 28th June, 2017, namely:-

 

In the said notification, in the Table,-

 

(i)   against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

 

(3)

 

(4)

(5)

 

 

 

 

 

“(iii) Composite supply of works contract as defined in

 

 

 

clause

(119) of section 2 of  the Central Goods and

 

 

 

Services Tax Act, 2017, supplied  to the Government, a

 

 

 

local  authority or  a  Governmental  authority by way

 

 

 

of construction, erection,  commissioning,

installation,

 

 

 

completion, fitting out, repair, maintenance, renovation,

 

 

 

or alteration of, -

 

 

 

 

(a) a  historical  monument,  archaeological  site  or

6

-

 

 

remains of national importance, archaeological

 

 

 

 

 

 

excavation,  or  antiquity  specified  under  the

 

 

 

 

Ancient Monuments  and Archaeological  Sites

 

 

 

 

and Remains Act, 1958 (24 of 1958);

 

 

 

(b) canal, dam or other irrigation works;

 

 

 

 

(c) pipeline, conduit or plant for (i) water supply

 

 

 

 

(ii) water treatment, or (iii) sewerage treatment

 

 

 

 

or disposal.

 

 

 

 

 

 

 

 

(iv) Composite supply of works contract as defined in

6

-

 

clause

(119) of section 2 of  the Central

Goods and

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

 

 

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;

 

 

 

 

(c) a

civil  structure  or  any  other  original  works

 

 

pertaining  to  the  “In-situ  rehabilitation  of

 

 

existing slum dwellers using land as a resource

 

 

through

private

participation”

under

the

 

 

Housing  for   All   (Urban)   Mission/Pradhan

 

 

Mantri  Awas  Yojana,  only  for  existing  slum

 

 

dwellers;

 

 

 

 

 

(d) a

civil  structure  or  any  other  original  works

 

 

pertaining  to  the  “Beneficiary  led  individual

 

 

house  construction  /  enhancement”  under  the

 

 

Housing  for   All   (Urban)   Mission/Pradhan

 

 

Mantri Awas Yojana;

 

 

 

(e) a pollution control or effluent treatment plant,

 

 

except located as a part of a factory; or

 

 

(f)

a   structure   meant   for   funeral,   burial   or

 

 

cremation of deceased.

 

 

 

 

 

(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, excluding monorail and metro;

 

 

(b) a single residential unit otherwise than as a part

 

 

of a residential complex;

 

6

-

 

 

 

 

 

 

(c)   low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

 

(d)   low cost houses up to a carpet area of 60 square metres per house in a housing project approved

 

 

by the competent authority under-

 

 

 

 

(1)   the   “Affordable   Housing   in

 

 

 

Partnership” component of the Housing

 

 

 

for All (Urban) Mission/Pradhan Mantri

 

 

 

Awas Yojana;

 

 

 

 

 

(2)  any  housing  scheme  of  a  State

 

 

 

Government;

 

 

 

 

(e)

post-harvest

storage

infrastructure

for

 

 

 

agricultural produce including a cold storage for

 

 

 

such purposes; or

 

 

 

 

(f)

mechanised   food   grain   handling   system,

 

 

 

machinery  or  equipment  for  units  processing

 

 

 

agricultural  produce  as  food  stuff  excluding

 

 

 

alcoholic beverages.

 

 

 

 

 

 

 

(vi) Construction services other than (i), (ii), (iii), (iv)

9

-”;

and (v) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)   against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)

(4)

 

 

(5)

 

 

 

 

“(vi) Transport of passengers by motorcab where the

 

Provided that credit

cost of fuel is included in the consideration charged

 

of input tax charged

from the service recipient.

 

on

goods

and

 

 

services

used

in

 

2.5

supplying

the

 

service has not been

 

 

 

 

taken

 

 

 

 

 

[Please

refer

to

 

 

Explanation

no.

 

 

(iv)]

 

 

 

 

 

 

 

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

6

 

 

-”;

 

 

 

 

 

 

 

  

(iii)   against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)

(4)

(5)

 

 

 

 

 

 

“(iii)  Services  of  goods

transport  agency  (GTA)  in

2.5

Provided that credit

 

relation  to  transportation

of  goods  (including  used

of input tax charged

 

 

 

 

 

 

 

 

 

3

 

 

 

 

household goods for personal use).

 

on

goods

and

Explanation.-  “goods  transport  agency”  means  any

 

services

used

in

person who provides service in relation to transport of

 

supplying

 

the

goods  by  road  and  issues  consignment  note,  by

 

service has not been

whatever name called.

 

taken

 

 

 

 

 

[Please

 

refer

to

 

 

Explanation

no.

 

 

(iv)]

 

 

 

 

 

 

 

 

 

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

Provided

that

the

 

 

goods

 

transport

 

 

agency

 

opting

to

 

 

pay

central  tax

@

 

 

6% under this entry

 

6

shall,

thenceforth,

 

 

be

liable

to

pay

 

 

central tax @ 6% on

 

 

all

the

services of

 

 

GTA   supplied

by

 

 

it.”;

 

 

 

 

 

 

 

 

 

 

 

 

(iv)   against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)

(4)

 

 

(5)

 

 

 

 

“(i)  Renting  of  motorcab  where  the  cost  of  fuel  is

 

Provided that credit

included in the consideration charged from the service

 

of input tax charged

recipient.

 

on

goods

and

 

 

services

used

in

 

2.5

supplying

the

 

service has not been

 

 

 

 

taken

 

 

 

 

 

[Please

refer

to

 

 

Explanation

no.

 

 

(iv)]

 

 

 

 

 

 

 

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

6

 

 

-”;

 

 

 

 

 

 

 

 

  

(v)   against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

 

(3)

(4)

 

 

(5)

 

 

 

 

 

 

“(i)  Services  of  goods  transport  agency  (GTA)  in

 

Provided that credit

 

relation  to  transportation  of  goods  (including  used

 

of input tax charged

 

household goods for personal use).

 

on

goods

and

 

Explanation.-  “goods  transport  agency”  means  any

 

services

used

in

 

person who provides service in relation to transport of

2.5

supplying

 

the

 

goods  by  road  and  issues  consignment  note,  by

service has not been

 

 

 

whatever name called.

 

taken

 

 

 

 

 

 

[Please

 

refer

to

 

 

 

Explanation

no.

 

 

 

(iv)]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

or

 

 

 

 

 

 

 

 

 

 

 

 

Provided

that

the

 

 

 

goods

 

transport

 

 

 

agency

 

opting

to

 

 

 

pay

central  tax

@

 

 

 

6% under this entry

 

 

6

shall,

thenceforth,

 

 

 

be

liable

to

pay

 

 

 

central tax @ 6% on

 

 

 

all

the

services of

 

 

 

GTA   supplied

by

 

 

 

it.”;

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(vi)  against serial number 26,-

 

(a)  in column (3), in item (i),-

 

(A)   for sub-item (b), the following sub-item shall be substituted, namely:-

 

“(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

 

(B)  the Explanation shall be omitted;

 

(b)  for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

 

(3)

(4)

(5)

 

 

 

“(ii)  Services  by  way  of  any treatment  or  process  on  goods

 

 

belonging to another person, in relation to-

 

 

(a) printing of newspapers;

2.5

-

 

(b)printing of books (including Braille books), journals and periodicals.

 

5

 

(iii) Manufacturing services on physical inputs (goods) owned by

9                  -”;

others, other than (i) and (ii) above.

 

 

 

 

(vii)     for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“27

Heading

(i)   Services   by   way   of   printing   of

 

 

 

9989

newspapers, books (including Braille books),

 

 

 

 

journals and periodicals, where only content

 

 

 

 

is supplied by the publisher and the physical

6

-

 

 

inputs  including  paper  used  for  printing

 

 

 

 

belong to the printer.

 

 

 

 

 

 

 

 

 

(ii) Other manufacturing services; publishing,

 

 

 

 

printing and reproduction services; materials

9

-”;

 

 

recovery services, other than (i) above.

 

 

 

 

 

 

 

 

 

 

 

(viii)   against serial number 34, in column (3), in item (i), after the word “drama”, the words “or planetarium” shall be inserted.

 

[F. No.354/173/2017 -TRU]

 

 

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

 

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017.

 

 

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