Integrated Tax (Rate) Notification No. 33 of 2017 DT 13th October, 2017, GST
Friday, October 27, 2017     Category : Notifications

 

Notification No. 33/2017 Integrated Tax (Rate) DT on 13th October, 2017, GST

 

Seeks to amend notification No. 9/2017-IT(R) .

 

The Extract of GST Notification No. 33/2017 – Integrated Tax (Rate) is given below:

             Notification No. 33/2017 – Integrated 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. 33/2017- Integrated Tax (Rate)

 

New Delhi, the 13th October, 2017

 

G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the

 

Integrated Goods and Services Tax Act, 2017 (13 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.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:-

 

(i) in the Table, -

 

(a) in serial number 5, in column (3), for the words “governmental authority” the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;

  

(b)   after serial number 10B and the entries relating thereto, the following serial number and entries shall be inserted namely: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“10C

Chapter

Supply of service by a Government Entity to Central

Nil

Nil”;

 

99

Government, State Government, Union territory, local

 

 

 

 

authority   or   any   person   specified   by   Central

 

 

 

 

Government,  State  Government,  Union  territory  or

 

 

 

 

local  authority  against  consideration  received  from

 

 

 

 

Central   Government,   State   Government,   Union

 

 

 

 

territory or local authority,  in the form of grants.

 

 

 

 

 

 

 

 

(c)   after serial number 22 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“22A

Heading

Services provided by a goods transport agency to an

Nil

Nil”;

 

9965

unregistered person, including an unregistered casual

 

 

 

 

 

 

 

 

 

1

 

 

 

 

or

taxable  person,  other  than  the  following

recipients,

 

 

 

 

Heading

namely: -

 

 

 

 

 

9967

(a)

any factory registered under or governed by the

 

 

 

 

 

 

Factories Act, 1948(63 of 1948); or

 

 

 

 

 

 

(b)

any   Society   registered   under   the   Societies

 

 

 

 

 

 

Registration Act, 1860 (21 of 1860) or under any

 

 

 

 

 

 

other law for the time being in force in any part of

 

 

 

 

 

 

India; or

 

 

 

 

 

 

(c)

any Co-operative Society established by or under

 

 

 

 

 

 

any law for the time being in force; or

 

 

 

 

 

 

(d)

any body corporate established, by or under any

 

 

 

 

 

 

law for the time being in force; or

 

 

 

 

 

 

(e)

any  partnership  firm  whether  registered  or  not

 

 

 

 

 

 

under any law including association of

persons;

 

 

 

 

 

(f)

any  casual  taxable  person  registered  under  the

 

 

 

 

 

 

Central  Goods  and  Services  Tax  Act  or  the

 

 

 

 

 

 

Integrated  Goods  and  Services  Tax  Act  or  the

 

 

 

 

 

 

State Goods and Services Tax Act or the Union

 

 

 

 

 

 

Territory Goods and Services Tax Act.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(d)   after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“24A

Heading

Service by way of access to a road or a bridge on

Nil

Nil”;

 

9967

payment of annuity.

 

 

 

 

 

 

 

 

(e)   in serial number 43, for the entry in column (3), the following entry shall be substituted namely: -

 

“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;

 

(ii)         in paragraph 2, for clause (zf), the following shall be substituted, namely: -

 

“(zf) “Governmental Authority” means an authority or a board or any other body, -

 

(i)  set up by an Act of Parliament or a State Legislature; or

 

(ii)  established by any Government,

  

with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.

 

(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,

 

(i)  set up by an Act of Parliament or State Legislature; or

 

(ii)  established by any Government,

 

with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.

 

[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. 09/2017 - Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 31/2017 - Integrated Tax (Rate) dated the 29th September, 2017 vide number G.S.R. 1212(E). dated the 29th September, 2017.

 

 

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