Integrated Tax (Rate) Notification No. 39 of 2017 DT 13th October, 2017, GST
Friday, October 27, 2017     Category : Notifications

Notification No. 39/2017 Integrated Tax (Rate) DT on 13th October, 2017, GST

  

Seeks to amend notification No. 8/2017-Integrated Tax (Rate).

  

The Extract of GST Notification No. 39/2017 – Integrated Tax (Rate) is given below:

             Notification No. 39/2017 – 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. 39/2017-Integrated Tax (Rate)

 

New Delhi,  the 13t h October, 2017

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section

 

(1)    of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 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 3, -

 

  1. in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government,

 

Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted;

 

  1. in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall be substituted;

 

  1. in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: -

“Provided that where the services are supplied to a Government Entity, they should

 

have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”;

 

  1. for item (vii), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: -

 

(3)

(4)

 

(5)

 

 

 

 

 

 

“(vii)  Composite  supply of  works  contract  as

 

Provided

thatwhere

the

defined in clause (119) of section 2 of the Central

5

services   are   supplied

to   a

Goods and  Services  Tax Act, 2017,  involving

 

Government

Entity,

they

1

 

 

 

 

 

predominantly earth work (that  is,  constituting

 

should  have been procured by

 

more than 75 per cent. of the value of the works

 

the said entity in relation to  a

 

contract) provided  to  the  Central  Government,

 

work  entrusted  to  it  by  the

 

State   Government,   Union   territory,   local

 

Central    Government,    State

 

authority,   a   Governmental   Authority  or   a

 

Government, Union territory or

 

Government  Entity.

 

local authority, as the case may

 

 

 

 

be

 

(viii)  Composite  supply  of  works  contract  as

 

 

 

defined in clause (119) of section 2 of the Central

 

 

 

Goods   and   Services   Tax   Act,   2017   and

 

 

 

associated services, in respect of offshore works

12

-

 

contract relating to oil and gas exploration and

 

 

 

 

production (E&P) in the offshore area beyond 12

 

 

 

nautical  miles  from  the  nearest  point  of  the

 

 

 

appropriate base line.

 

 

 

 

 

 

 

 

(ix) Construction services other than (i), (ii), (iii),

18

-”;

 

(iv), (v), (vi), (vii) and (viii)  above.

 

 

 

 

 

 

 

 

 

(b)   against serial number 8, for item (ii), in column (5), for the word “or” the word “and” shall be substituted;

 

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

 

(3)

(4)

(5)

“(vi) Transport of passengers by

 

Provided that credit of input tax charged on

any  motor  vehicle  designed  to

 

goods and  services  used  in supplying the

carry passengers  where  the cost

 

service,  other than the input tax credit of

of   fuel   is   included   in   the

 

input service in the same line of business

consideration  charged  from  the

5

(i.e. service procured from another service

service recipient.

 

provider  of  transporting  passengers  in  a

 

 

motor   vehicle  or  renting  of  a   motor

 

 

vehicle),  has not been taken.

 

 

[Please refer to Explanation no. (iv)]

 

 

or

 

12

-”;

 

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

 

(3)

 

(4)

 

(5)

“(v) Transportation of natural gas

 

 

Provided that credit of input tax charged on

through pipeline

 

5

 

goods and  services  used  in supplying the

 

 

 

service has not been taken

 

 

 

 

 

 

 

 

[Please refer to Explanation no. (iv)]

 

 

 

 

 

 

 

 

 

or

 

 

12

 

-

(vi)   Goods   transport

services

 

 

 

other than (i), (ii), (iii),

(iv) and

18

 

-”;

(v) above

 

 

 

 

 

 

 

2

 

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

 

(3)

 

(4)

(5)

“(i) Renting of any motor vehicle

 

Provided that credit of input tax charged on

designed   to   carry

passengers

 

goods and  services  used  in supplying the

where the cost of fuel is included

 

service,  other than the input tax credit of

in the consideration charged from

 

input service in the same line of business

the service recipient.

 

5

(i.e. service procured from another service

 

 

 

provider  of  transporting  passengers  in  a

 

 

 

motor vehicle or renting of a motor vehicle)

 

 

 

has not been taken.,

 

 

 

[Please refer to Explanation no. (iv)]

 

 

 

or

 

 

12

-”;

 

(f)    against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: -

 

(3)

(4)

 

 

(5)

 

“(v)   Leasing   of   motor   vehicles

65 per cent. of the rate of integrated

 

 

purchased and  leased prior  to 1st  July

tax  as  applicable  on supply  of  like

 

 

2017;

goods  involving  transfer

of

title  in

-

 

 

 

goods.

 

 

 

 

 

 

 

 

 

 

 

Note:- Nothing contained in this entry

 

 

 

 

shall apply on or after 1st

July,

2020.

 

 

(vi) Financial and related services other

18

 

 

-”;

 

than (i), (ii), (iii),  (iv), and (v) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(g)   against serial number 17, 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)   Leasing   of   motor   vehicles

65 per cent. of the rate of integrated

 

 

purchased and  leased  prior  to 1st  July

tax  as  applicable  on supply  of  like

 

 

2017;

goods  involving  transfer  of

title  in

-

 

 

 

goods.

 

 

 

 

 

 

 

 

 

Note:- Nothing contained in this entry

 

 

 

 

shall apply on or after 1st  July,

2020.

 

 

(vii) Leasing or rental services, with or

Same   rate   of   integrated   tax   as

-”;

 

without  operator,  other  than  (i),  (ii),

applicable  on  supply  of  like  goods

 

 

(iii),  (iv), (v) and (vi) above.

involving transfer of title in goods

 

 

 

 

 

 

 

 

(h)   against serial number 26, in column  (3), -

 

(i)           in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

 

(ii)        in item (i), after sub-item (d), the following sub-item shall be inserted, namely: - “(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;”;

 

(iii)      after sub-item (e), the following sub-items shall be inserted, namely:  -

 

“(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

 

(g)                           all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter;

 

(h)                           manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

 

(iv)       after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: -

 

(3)

 

(4)

(5)

“(ia) Services by way of job work in relation to-

 

 

 

(a) manufacture  of umbrella;

 

12

-”;

(b) printing of all goods falling under Chapter 48 or 49, which attract

 

 

 

 

IGST @ 12 per cent.

 

 

 

 

 

 

 

(v)   in item (ii) after sub-item (b), the following sub-item shall be inserted,

namely:  -

 

“(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.”;

 

(vi)   after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: -

 

(3)

(4)

(5)

 

“(iia) Services by way of any treatment or process on goods belonging to

 

 

 

another person, in relation to printing of all goods falling under Chapter 48 or

12

-”;

 

49, which attract IGST @ 12 per cent.

 

 

 

 

 

 

 

 

 

 

 

 

 

(vii)                in item (iii), for the word, brackets and figures “ and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;

 

(i)     against serial number 27, for item (i), columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: -

 

(3)

(4)

(5)

(i) Services by way of printing of all goods falling under Chapter 48 or 49

 

 

[including  newspapers,  books  (including  Braille  books),  journals  and

 

 

periodicals], which attract IGST @ 12 per cent. or 5 per cent. or Nil, where

12

-”;

only content is supplied by the publisher and the physical inputs including

 

 

paper used for printing belong to the printer.

 

 

4

 

 

 

(ii)     in paragraph 2, for the words, brackets and figures “at item (i)”, the words, brackets, figures

 

and letters, “at item (i), item (iv) [sub- item (b), sub-item (c) and sub- item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]” shall be substituted;

 

(iii)   in paragraph 5, after clause (viii),  the following clause shall be inserted,  namely: -

 

“(ix) “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.

 

(x)    “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. 8/2017 - Integrated Tax (Rate), dated the 28t h June, 2017, vide number G.S.R. 683 (E), dated the 28t h June, 2017 and was last amended by notification No. 24/2017-Integrated Tax (Rate), dated the 21st September, 2017 vide number G.S.R. 1182(E), dated the 21st September, 2017

 

 

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