Integrated Tax (Rate) Notification No. 8 of 2017 DT 28th June, 2017, GST

 

Notification No. 8/2017 Integrated Tax (Rate) DT on 28th June, 2017, GST

 

The Extract of GST Notification No. 8/2017 – Integrated Tax (Rate) is given

Below:

          

           Notification No. 8/2017 – 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. 8/2017-Integrated Tax (Rate)

 

New Delhi, the 28th June, 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 notifies that the integrated tax, on the inter-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

 

Table

 

20">Heading 9989

Other  manufacturing

services;

publishing,

 

 

Sl

Chapter,

 

 

 

 

 

 

Rate

 

No.

Section

or

Description of Service

 

 

 

 

 

(per cent.)

Condition

 

Heading

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)

(2)

 

 

(3)

 

 

 

(4)

(5)

1

Chapter 99

 

All Services

 

 

 

 

 

 

2

Section 5

 

Construction Services

 

 

 

 

 

3

Heading 9954

(i) Construction of a complex, building, civil

 

 

 

(Construction

structure  or  a  part  thereof,  including  a

 

 

 

services)

 

complex or building intended for sale to a

 

 

 

 

 

buyer,  wholly  or  partly,  except  where  the

 

 

 

 

 

entire consideration

has been received

after

18

-

 

 

 

issuance  of  completion  certificate,  where

 

 

 

 

 

 

 

 

required, by the competent authority or after

 

 

 

 

 

its first occupation, whichever is earlier.

 

 

 

 

 

 

(Provisions of paragraph 2 of this notification

 

 

 

 

 

shall apply for valuation of this service)

 

 

 

 

 

 

(ii)  composite  supply of  works  contract  as

 

 

 

 

 

defined in clause 119 of section 2 of Central

18

-

 

 

 

printing and reproduction services; materials

18

-

 

 

 

recovery services.

 

 

 

 

 

 

28

Section 9

 

Community, Social and Personal Services

 

 

 

 

 

and other miscellaneous services

 

 

 

29

Heading 9991

Public  administration  and  other  services

 

 

 

 

 

provided  to  the  community  as  a  whole;

18

-

 

 

 

compulsory social security services.

 

 

30

Heading 9992

Education services.

 

 

 

 

18

-

31

Heading 9993

Human health and social care services.

18

-

32

Heading 9994

Sewage and waste collection, treatment and

 

 

 

 

 

disposal and other environmental protection

18

-

 

 

 

services.

 

 

 

 

 

 

 

 

 

Goods and Services Tax Act, 2017.

 

 

 

 

 

 

 

(iii) construction services

other than (i) and

18

-

 

 

 

(ii) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

4

Section 6

 

Distributive

Trade

Services;

 

 

 

 

 

Accommodation,

Food

and

Beverage

 

 

 

 

 

Service;  Transport  Services;

Gas

and

 

 

 

 

 

 

1

 

 

 

 

 

 

 

 

 

Electricity Distribution Services

 

 

 

5

Heading 9961

Services in wholesale trade.

 

 

 

 

 

Explanation-This

service

does  not

include

 

 

 

 

sale or purchase of goods but intom" width="148">

 

33

Heading 9995

Services of membership organisations.

18

-

 

Heading 9996

(i) Services by way of admission or access to

 

 

34

(Recreational,

circus, Indian classical dance including folk

18

-

 

cultural

and

dance, theatrical performance, drama.

 

 

 

sporting

 

(ii) Services by way of admission exhibition

 

 

 

services)

 

of  cinematograph  films  where  price  of

18

-

 

 

 

admission

ticket  is

one  hundred  rupees  or

 

 

 

 

 

 

 

 

12

 

 

 

 

 

 

 

less.

 

 

 

 

 

 

 

 

(iii)  Services  by  way  of  admission  to

 

 

 

 

entertainment events or access to amusement

 

 

 

 

facilities

including

exhibition

of

 

 

 

 

cinematograph  films,

theme

parks,  water

28

-

 

 

parks, joy rides, merry-go rounds, go-carting,

 

 

 

 

 

 

casinos,  race-course,  ballet,  any  sporting

 

 

 

 

event such as Indian Premier League and the

 

 

 

 

like.

 

 

 

 

 

 

 

 

(iv) Services provided by a race club by way

 

 

 

 

of totalisator or a  license to

bookmaker

in

28

-

 

 

such club.

 

 

 

 

 

 

 

 

(v) Gambling.

 

 

 

28

-

 

 

(vi)   Recreational,   cultural   and   sporting

 

 

 

 

services other than (i), (ii), (iii), (iv) and (v)

18

-

 

 

above.

 

 

 

 

 

 

35

Heading 9997

Other services (washing, cleaning and dyeing

 

 

 

 

services;

beauty  and

physical  well-being

18

-

 

 

services;  and  other  miscellaneous  services

 

 

 

 

 

 

–   Services

of

commission

agents,

 

 

 

 

commodity brokers, and auctioneers and

 

 

 

 

all other traders who negotiate whole sale

18

-

 

 

commercial transactions between buyers

 

 

 

 

and sellers, for a fee or commission’

 

 

 

 

–   Services of electronic whole sale agents

 

 

 

 

and brokers,

 

 

 

 

 

 

 

–   Services of whole sale auctioning houses.

 

 

6

Heading 9962

Services in retail trade.

 

 

 

 

 

 

Explanation-  This  service  does  not

include

18

-

 

 

sale or purchase of goods

 

 

 

 

7

Heading 9963

(i) Supply, by way of or as part of any service

 

 

 

(Accommodation,

or in any other manner whatsoever, of goods,

 

 

 

food and beverage

being  food  or  any

other

article  for

human

 

 

 

 

 

 

 

 

including services nowhere else classified).

 

 

 

36

Heading 9998

Domestic services.

 

 

 

18

-

37

Heading 9999

Services

provided

by

extraterritorial

18

-

 

 

organisations and bodies.

 

 

 

 

 

 

 

 

 

  1. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of prop

    Integrated Tax (Rate) Notification No. 8 of 2017 DT 28th June, 2017, GST

     

    Notification No. 8/2017 Integrated Tax (Rate) DT on 28th June, 2017, GST

     

    The Extract of GST Notification No. 8/2017 – Integrated Tax (Rate) is given

    Below:

              

               Notification No. 8/2017 – 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. 8/2017-Integrated Tax (Rate)

     

    New Delhi, the 28th June, 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 notifies that the integrated tax, on the inter-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

     

    Table

     

    Sl

    Chapter,

     

     

     

     

     

     

    Rate

     

    No.

    Section

    or

    Description of Serwidth="121">

    services)

    consumption or drink, where such supply or

     

     

     

     

     

     

     

     

    service is for cash, deferred payment or other

     

     

     

     

    valuable   consideration,   provided   by   a

     

     

     

     

    restaurant,

    eating

    joint

    including

    mess,

    12

    -

     

     

    canteen,  neither  having  the  facility  of  air-

     

     

     

     

     

     

     

    conditioning or central air-heating in any part

     

     

     

     

    of the establishment, at any time during the

     

     

     

     

    year and nor having licence or permit or by

     

     

     

     

    whatever  name  called  to  serve  alcoholic

     

     

     

     

    liquor for human consumption.

     

     

     

     

     

    (ii)      Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and

     

    above  but  less  than  two

    thousand  five

     

     

     

    hundred rupees per unit per day or equivalent.

    12

     

     

    Explanation.-   “declared

    tariff”   includes

    -

     

     

     

    charges for all amenities provided in the unit

     

     

     

    of accommodation  (given on renvice

     

     

     

     

     

    (per cent.)

    Condition

     

    Heading

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    (1)

    (2)

     

     

    (3)

     

     

     

    (4)

    (5)

    1

    Chapter 99

     

    All Services

     

     

     

     

     

     

    2

    Section 5

     

    Construction Services

     

     

     

     

     

    3

    Heading 9954

    (i) Construction of a complex, building, civil

     

     

     

    (Construction

    structure  or  a  part  thereof,  including  a

     

     

     

    services)

     

    complex or building intended for sale to a

     

     

     

     

     

    buyer,  wholly  or  partly,  except  where  the

     

     

     

     

     

    entire consideration

    has been received

    after

    18

    -

     

     

     

    issuance  of  completion  certificate,  where

     

     

     

     

     

     

    like furniture, air conditioner, refrigerators or

     

     

     

    any other  amenities,  but  without  exc 

     

     

     

     

    (iv)]

     

     

     

     

     

    (iii)  Services  of  goods  transport  agency

     

    Provided

     

    that

     

     

     

    (GTA) in relation to transportation of goods

     

    credit of input tax

     

     

     

    (including used household goods for personal

     

    charged on goods

     

     

     

    use).

     

     

     

     

    and

    services used

     

     

     

    Explanation.-

    “goods

    transport

    agency”

    5

    in

    supplying

    the

     

     

     

    means any person who  provides service in

    service

    has

    not

     

     

     

     

     

     

     

    relation  to  transport  of  goods  by road  and

     

    been taken

     

     

     

     

    issues consignment note, by whatever name

     

    [Please

    refer

    to

     

     

     

    called.

     

     

     

     

    h="67">

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

    any discount offered on the published charges

     

     

     

    for such unit.

     

     

     

     

     

     

    (iii)     Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for

     

    human consumption or any drink, where such

    18

    -

     

    supply  or  service  is  for  cash,  deferred

     

     

     

     

    payment  or  other  valuable  consideration,

     

     

     

    provided   by   a   restaurant,   eating   joint

     

     

     

    including  mess,  canteen,  having  licence  or

     

     

     

    2

     

     

     

     

    <"87">

     

     

     

    permit or by whatever name called to serve

     

     

     

     

    alcoholic liquor for human consumption.

     

     

     

     

    (iv)  Supply,  by  way  of  or  as  part  of  any

     

     

     

     

    service or in any other manner whatsoever, of

     

     

     

     

    goods,  being  food  or  any  other  article  for

     

     

     

     

    human consumption or any drink, where such

     

     

     

     

    supply  or  service  is  for  cash,  deferred

     

     

     

     

    payment  or  other  valuable  consideration,

    18

    -

     

     

    provided   by   a   restaurant,   eating   joint

     

    ">

     

     

     

     

    (iv)]

     

     

     

     

     

    (ii) Rental services of transport vehicles with

    9

    -

     

     

     

     

     

     

    or without operators, other than (i)

    above.

     

     

     

     

     

     

     

     

     

     

     

    11

    Heading 9967

    (i) Services of goods transport agency (GTA)

     

    Provided

     

    that

     

    (Supporting

     

    in   relation   to   transportation   of   goods

     

    credit of input tax

     

    services

    in

    (including used household goods for personal

     

    charged on goods

     

    transport)

     

    use).

     

     

     

     

    and

    services used

     

     

     

    Explanation.-

    “goods

    transport

    agency”

    5

    in

    supplying

    the

     

     

     

    means any person who  provides service in

    service

    has

    not

     

     

     

     

     

     

     

    relation  to  transport  of  goods  by road  and

     

    been taken

     

     

     

     

     

     

     

     

    including mess, canteen, having the facility of

     

     

     

     

    air-conditioning or central air-heating in any

     

     

     

     

    part of the establishment, at any time during

     

     

     

     

    the year.

     

     

     

     

    (v)  Supply,  by  way  of  or  as  part  of  any

     

     

     

     

    service or in any other manner whatsoever in

     

     

     

     

    outdoor catering wherein goods, being food

     

     

     

     

    or any other article for human consumption

     

     

     

     

    or any drink (whether or not alcoholic liquor

    18

    -

     

     

    for human consumption), as a part of such

     

     

     

     

    outdoor catering and such supply or service is

     

     

     

     

    for cash, deferred payment or other valuable

     

     

     

     

    consideration.

     

     

     

     

    (vi)  Accommodation  in  hotels,  inns,  guest

     

     

     

     

    houses, clubs, campsites or other commercial

     

     

     

     

    places  meant  for  residential  or&ottom" width="28">

     

     

     

     

     

     

    required, by the competent authority or after

     

     

     

    issues consignment note, by whatever name

     

    [Please

    refer

    to

     

     

     

    called.

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    6

     

     

     

     

     

     

     


     

     

    (ii)  Supporting

    services  in

    transport

    other

    18

    -

     

     

     

    than (i) above.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    12

    Heading 9968

    Postal and courier services.

     

     

     

    18

     

     

     

     

     

     

     

     

     

     

     

    -

     

     

     

     

     

     

     

     

     

     

     

     

    13

    Heading 9969

    Electricity, gas, water and other distribution

    18

     

     

     

     

    services.

     

     

     

     

     

     

    -

     

     

     

     

     

     

     

     

     

     

     

    14

    Section 7

    Financial and related services; real estate

     

     

     

     

     

    services; and rental and leasing services.

     

     

     

    15

    Heading 9971

    (i) Services provided by a foreman of a chit

     

     

     

     

    (Financial  and

    fund in relation to chit.

     

     

     

     

     

     

     

    related

    Explanation.-

     

     

     

     

     

     

     

     

     

    services)

    (a) "chit" means a transaction whether called

     

     

     

     

     

    chit, chit fund, chitty, kuri, or by whatever

     

     

     

     

     

    name by or under which a person enters into

     

    Provided

    that

     

     

    an  agreement  with

    a  specified

    number  of

     

     

     

     

    credit of input tax

     

     

    persons

    that

    every

    one

    of

    them

    shall

     

     

     

     

    charged on goods

     

     

    subscribe

    a  certain

    sum  of  money

    (or  a

     

     

     

     

    used  in supplying

     

     

    certain quantity of grain instead) by way of

     

     

     

    12

    the service has not

     

     

    periodical instalments over a definite period

     

     

     

    been taken

     

     

     

    and that each subscriber shall, in his turn, as

     

     

     

     

     

    [Please   refer

    to

     

     

    determined by lot or by auction or by tender

     

     

     

     

    Explanation

    no.

     

     

    or in such other manner as may be specified

     

     

     

     

    (iv)]

     

     

     

    in the chit agreement, be entitled to a prize

     

     

     

     

     

     

     

     

     

    amount;

     

     

    td valign="bottom" width="51">

     

     

     

    its first occupation, whichever is earlier.

     

     

     

     

     

     

    (Provisions of paragraph 2 of this notification

     

     

     

     

     

    shall apply for valuation of this service)

     

     

     

     

     

     

    (ii)  composite  supply of  works  contract  as

     

     

     

     

     

    defined in clause 119 of section 2 of Central

    18

    -

     

     

     

    Goods and Services Tax Act, 2017.

     

     

     

     

     

     

     

    (iii) construction services

    other than (i) and

    18

    -

     

     

     

    (ii) above.

     

     

     

     

     

     

     

     

     

     

     

     

     

    4

    Section 6

     

    Distributive

    Trade

    Services;

     

     

     

     

     

    Accommodation,

    Food

    and

    Beverage

     

     

     

     

     

     

     

     

     

    purposes having declared tariff of a unit of

     

     

     

     

     

     

     

     

     

     

     

    (b) “foreman of a chit fund” shall have the

     

     

     

     

     

    same   meaning   as   is   assigned   to   the

     

     

     

     

     

    expression “foreman” in clause (j) of section

     

     

     

     

     

    2 of the Chit Funds Act, 1982 (40 of 1982).

     

     

     

     

     

    (ii) Transfer of the right to use any goods for

    Same rate

     

     

     

     

    any purpose (whether or not for a specified

    of

     

     

     

     

    period) for cash, deferred payment or other

    integrated

     

     

     

     

    valuable consideration.

     

     

     

    tax as on

     

     

     

     

     

     

     

     

     

     

     

    supply of

    -

     

     

     

     

     

     

     

     

     

     

    like goods

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

     

     

     

     

    goods

     

     

     

     

    (iii)  Any  transfer  of  right  in  goods  or  of

    Same rate

     

     

     

     

    undivided share in goods without the transfer

    of

     

     

     

     

    of title thereof.

     

     

     

     

     

    integrated

     

     

     

     

     

     

     

     

     

     

     

    tax as on

     

     

     

     

     

     

     

     

     

     

     

    supply of

    -

     

     

     

     

     

     

     

     

     

     

     

    accommodation of two thousand five hundred

     

     

     

     

    rupees  and  above  but  less  than  seven

     

     

     

     

    thousand five hundred rupees per unit per day

     

     

     

     

    or equivalent.

    18

    -

     

     

    Explanation.-   “declared   tariff”   includes

     

     

     

     

    charges for all amenities provided in the unit

     

     

     

     

    of accommodation (given on rent  for stay)

     

     

     

     

    like furniture, air conditioner, refrigerators or

     

     

     

     

    any other  amenities,  but  without  excluding

     

     

     

     

    any discount offered on the published charges

     

     

     

     

    for such unit.

     

     

     

     

    (vii)  Supply,  by way of  or  as  part  of  any

     

     

     

     

    service or in any other manner whatsoever, of

     

     

     

     

    goods, including but not limited to food or

     

     

     

     

    any other article for human consumption or

     

     

     

     

    any drink (whether or not alcoholic liquor for

     

     

     

     

     

    Service;  Transport  Services;

    Gas

    and

     

     

     

     

    like goods

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

     

     

     

     

    goods

     

     

     

     

    (iv) Leasing of

    aircrafts by an

    operator for

    5

    Provided

    that

     

     

    operating

    scheduled

    air transport service or

    credit of input tax

     

     

     

     

     

     

     

     

    7

     

     

     

     

     

     


     

     

     

    scheduled  air  cargo  service  by  way  of

     

    charged on goods

     

     

     

    transaction covered by clause (f) paragraph 5

     

    used

    in supplying

     

     

     

    of  Schedule  II  of  the  Central  Goods  and

     

    the service has not

     

     

     

    Services Act, 2017.

     

    been taken

     

     

     

     

    Explanation.-

     

    Explanation:  This

     

     

     

    (a) “operator” means a person, organisation

     

    condition will not

     

     

     

    or enterprise engaged in or offering to engage

     

    apply

    where

    the

     

     

     

    in aircraft operations;

     

    supplier

    of

    the

     

     

     

    (b) “scheduled air transport service” means

     

    leasing

    service

    is

     

     

     

    an air transport service undertaken between

     

    located

    in   non-

     

     

     

    the  same  two  or  more  places  operated

     

    taxable territory.

     

     

     

    according to a published time table or with

     

    [Please

    refer

    to

     

     

     

    flights  so  regular  or  frequent  that  they

     

    Explanation

    no.

     

     

     

    constitute  a  recognisable  systematic  series,

     

     

    1

     

     

     

     

     


     

     

     

    Electricity Distribution Services

     

     

     

    5

    Heading 9961

    Services in wholesale trade.

     

     

     

     

     

    Explanation-This

    service

    does  not

    include

     

     

     

     

    sale or purchase of goods but includes:

     

     

     

     

    –   Services

    of

    commission

    agents,

     

     

     

     

    commodity brokers, and auctioneers and

     

     

     

     

    all other traders who negotiate whole sale

    18

    -

     

     

    commercial transactions between buyers

     

     

     

     

    and sellers, for a fee or commission’

     

     

     

     

    –   Services of electronic whole sale agents

     

     

     

     

    and brokers,

     

     

     

     

     

     

     

    –   Services of whole sale auctioning houses.

     

     

    6

    Heading 9962

    Services in retail trade.

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    each flight being open to use by members of

     

     

     

     

     

     

     

     

    the public;

     

     

     

     

     

     

     

     

    (c) “scheduled air cargo service” means air

     

     

     

     

     

     

     

     

    transportation of cargo or mail on a scheduled

     

     

     

     

     

     

     

     

    basis according to a published time table or

     

     

     

     

     

     

     

     

    with flights so regular or frequent that they

     

     

     

     

     

     

     

     

    constitute  a  recognisably  systematic  series,

     

     

     

     

     

     

     

     

    not open to use by passengers.

     

     

     

     

     

     

     

     

    (v) Financial and related services other than

    18

     

     

     

     

     

     

     

     

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

    (iv) Transport of goods in containers by rail

    12

    -

     

     

     

     

     

     

    by any person other than Indian Railways.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    (v) Goods transport services other than (i),

    18

    -

     

     

     

     

     

     

    (ii), (iii) and (iv) above.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    10

    Heading 9966

    (i) Renting of motorcab where the cost of fuel

     

    Provided

     

    that

     

    (Rental

     

    is included in the consideration charged from

     

    credit of input tax

     

    services

    of

    the service recipient.

     

     

     

    charged

    on goods

     

    transport

     

     

     

     

     

     

    and

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

    -

     

     

     

     

     

     

     

     

    Explanation-  This  service  does  not

    include

    18

    -

     

     

    sale or purchase of goods

     

     

     

     

    7

    Heading 9963

    (i) Supply, by way of or as part of any service

     

     

     

    (Accommodation,

    or in any other manner whatsoever, of goods,

     

     

     

    food and beverage

    being  food  or  any

    other

    article  for

    human

     

     

     

    services)

    consumption or drink, where such supply or

     

     

     

     

     

     

     

     

    service is for cash, deferred payment or other

     

     

     

     

    valuable   consideration,   provided   by   a

     

     

     

     

    restaurant,

    eating

    joint

    including

    mess,

    12

    -

     

     

    canteen,  neither  having  the  facility  of  air-

     

     

     

     

     

     

     

    conditioning or central air-heating in any part

     

     

     

     

    of the establishment, at any time during the

     

     

     

     

    year and nor having licence or permit or by

     

     

     

     

    whatever  name  called  to  serve  alcoholic

     

     

     

    bottom" width="47">

     

     

    16

    Heading 9972

    Real estate services.

    18

     

     

     

     

     

     

     

     

    -

     

     

     

     

     

     

     

     

     

     

     

    17

    Heading 9973

    (i)  Temporary  or  permanent  transfer  or

     

     

     

     

     

     

    (Leasing

    or

    permitting   the   use   or   enjoyment   of

     

     

     

     

     

     

    rental  services,

    Intellectual Property (IP) right in respect of

    12

    -

     

     

     

     

    with or without

    goods  other  than  Information  Technology

     

     

     

     

     

     

    operator)

     

    software.

     

     

     

     

     

     

     

     

    (ii)  Temporary  or  permanent  transfer  or

     

     

     

     

     

     

     

     

    permitting   the   use   or   enjoyment   of

     

     

     

     

     

     

     

     

    Intellectual Property (IP) right in respect of

    18

    -

     

     

     

     

    liquor for human consumption.

     

     

     

     

     

    (ii)      Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and

     

    above  but  less  than  two

    thousand  five

     

     

     

    hundred rupees per unit per day or equivalent.

    12

     

     

    Explanation.-   “declared

    tariff”   includes

    -

     

     

     

    charges for all amenities provided in the unit

     

     

     

    of accommodation  (given on rent  for stay)

     

     

     

    like furniture, air conditioner, refrigerators or

     

     

     

    any other  amenities,  but  without  excluding

     

     

     

    any discount offered on the published charges

     

     

     

    for such unit.

     

     

     

     

     

     

    (iii)     Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for

     

    human consumption or any drink, where such

    18

    -

     

    supply  or  service  is  for  cash,  deferred

     

     

     

     

    payment  or  other  valuable  consideration,

     

     

     

    provided   by   a   restaurant,   eating   joint

     

     

     

    including  mess,  canteen,  having  licence  or

     

     

     

    2

     

     

    "309">

    human consumption), where such supply or

    18

    -

     

     

    service is for cash, deferred payment or other

     

     

     

     

     

     

    valuable   consideration,   in   a   premises

     

     

     

     

    (including  hotel,  convention  center,  club,

     

     

     

     

    pandal, shamiana or any other place, specially

     

     

     

     

    arranged for organising a function) together

     

     

     

     

    with renting of such premises.

     

     

     

     

    (viii) Accommodation in hotels including five

    28

    -

    3

     

     

     

     

     

    star   hotels,   inns,   guest   houses,   clubs,

     

     

     

     

     

     

     

     

    campsites or other commercial places meant

     

     

     

     

     

     

     

     

    for  residential  or  lodging  purposes  having

     

     

     

     

     

     

     

     

    declared tariff of a unit of accommodation of

     

     

     

     

     

     

     

     

    seven thousand and five hundred rupees and

     

     

     

     

     

     

     

     

    above per unit per day or equivalent.

     

     

     

     

     

     

     

     

    Explanation.-“declared   tariff   ”   includes

     

     

     

     

     

     

     

     

    charges for all amenities provided in the unit

     

     

     

     

     

     

     

     

    of accommodation (given on rent  for stay)

     

     

     

     

     

     

     

     

    like furniture, air conditioner, refrigerators or

     

     

     

     

     

     

     

     

    any other  amenities,  but  without  excluding

     

     

     

     

     

     

     

     

    any discount offered on the published charges

     

     

     

     

     

     

     

     

    for such unit.

     

     

     

     

     

     

     

     

    (ix)  Accommodation,  food  and  beverage

     

     

     

     

     

     

     

     

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

    18

    -

     

     

     

     

     

     

    (vii) and (viii) above.

     

     

     

     

     

     

    8

    Heading 9964

    (i) Transport of passengers, with or without

     

    Provided

     

    that

     

    (Passenger

    accompanied belongings, by rail in first class

     

    credit of input tax

     

    transport

    or air conditioned coach.

     

    charged in respect

     

    services)

     

     

     

    of

    goods

    used

    in

     

     

     

     

     

    supplying

     

    the

     

     

     

     

     

    service

    is

     

    not

     

     

     

     

    5

    utilised for paying

     

     

     

     

     

    integrated

    tax,

     

     

     

     

     

    central  tax,

    state

     

     

     

     

     

    tax

    or

    union

     

     

     

     

     

    territory tax on the

     

     

     

     

     

    supply

    of

     

    the

     

     

     

     

     

    service

     

     

     

     

     

    (ii) Transport of passengers, with or without

     

     

     

     

     

     

     

    Information Technology software.

     

     

     

     

     

     

     

     

    [Please refer to Explanation no. (v)]

     

     

     

     

     

     

     

     

    (iii) Transfer of the right to use any goods for

    Same rate

     

     

     

     

     

     

     

    any purpose (whether or not for a specified

    of

     

     

     

     

     

     

     

    period) for cash, deferred payment or other

    integrated

     

     

     

     

     

     

     

    valuable consideration.

    tax as on

     

     

     

     

     

     

     

     

    supply of

    -

     

     

     

     

     

     

     

    like goods

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

     

     

     

    accompanied belongings by-

     

     

     

     

     

     

     

     

    (a)

    air conditioned contract carriage other

     

     

     

     

     

     

     

     

     

    than motorcab;

     

     

     

     

     

     

     

     

    (b)

    air conditioned stage carriage;

     

    Provided

     

    that

     

     

    (c)

    radio taxi.

     

     

     

     

     

    credit of input tax

     

     

    Explanation.-

     

     

     

     

    charged on goods

     

     

    (a)  “contract  carriage”  has  the  meaning

     

     

     

     

    or

    services

    used

     

     

    assigned to it in clause (7) of section 2 of the

     

     

     

     

    in

    supplying

     

    the

     

     

    Motor Vehicles Act, 1988 (59 of 1988);

    5

     

     

     

    service

    has

     

    not

     

     

     

     

    title in

     

     

     

     

     

     

     

     

    goods

     

     

     

     

     

     

     

    (iv)  Any  transfer  of  right  in  goods  or  of

    Same rate

     

     

     

     

     

     

     

    undivided share in goods without the transfer

    of

    -

     

     

     

     

     

     

    of title thereof.

    integrated

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    tax as on

     

     

     

     

     

     

     

    8

     

     

     

     

     


     

     

     

    supply of

     

     

     

     

     

     

     

    like goods

     

     

     

     

     

     

     

    involving

    &nbspbottom" width="104">

    services used

     

    vehicles)

     

     

     

     

     

    5

    in

    supplying

    the

     

     

     

     

     

     

     

    service

    has

    not

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

    (ii) Rental services of transport vehicles with

    9

    -

     

     

     

     

     

     

    or without operators, other than (i)

    above.

     

     

     

     

     

     

     

     

     

     

     

    11

    Heading 9967

    (i) Services of goods transport agency (GTA)

     

    Provided

     

    that

     

    (Supporting

     

    in   relation   to   transportation   of   goods

     

    credit of input tax

     

    services

    in

    (including used household goods for personal

     

    charged on goods

     

    transport)

     

    use).

     

     

     

     

    and

    services used

     

     

     

    Explanation.-

    “goods

    transport

    agency”

    5

    in

    supplying

    the

     

     

     

    means any person who  provides service in

    service

    has

    not

     

     

     

     

     

     

     

    relation  to  transport  of  goods  by road  and

     

    been taken

     

     

     

     

    issues consignment note, by whatever name

     

    [Please

    refer

    to

     

     

     

    called.

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    6

     

     

     

     

     

     

     

     

     

     

    (ii)  Supporting

    services  in

    transport

    other

    18

    -

     

     

     

    than (i) above.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    12

    Heading 9968

    Postal and courier services.

     

     

     

    18

     

     

     

     

     

     

     

     

     

     

     

    -

     

     

     

     

     

     

     

     

     

     

     

     

    13

    Heading 9969

    Electricity, gas, water and other distribution

    18

     

     

     

     

    services.

     

     

     

     

     

     

    -

     

     

     

     

     

     

     

     

     

     

     

    14

    Section 7

    Financial and related services; real estate

     

     

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

    goods

     

     

     

     

     

     

    (v)  Leasing of  aircrafts  by an  operator  for

     

     

     

     

     

     

     

    operating scheduled air transport service or

     

     

     

     

     

     

     

    scheduled  air  cargo  service  by  way  of

     

     

     

     

     

     

     

    transaction covered by clause (f) paragraph 5

     

     

     

     

     

     

     

    of  Schedule  II  of  the  Central  Goods  and

     

    Provided

    that

     

     

    Services Act, 2017.

     

    credit of input tax

     

     

    Explanation.-

     

    charged on goods

     

     

    (a) “operator” means a person, organisation

     

    used

    in supplying

     

     

    or enterprise engaged in or offering to engage

     

    the service has not

     

     

    in aircraft operations;

     

    been taken

     

     

    &nbspttom" width="35">

     

     

     

    services; and rental and leasing services.

     

     

     

    15

    Heading 9971

    (i) Services provided by a foreman of a chit

     

     

     

     

    (Financial  and

    fund in relation to chit.

     

     

     

     

     

     

     

    related

    Explanation.-

     

     

     

     

     

     

     

     

     

    services)

    (a) "chit" means a transaction whether called

     

     

     

     

     

    chit, chit fund, chitty, kuri, or by whatever

     

     

     

     

     

    name by or under which a person enters into

     

    Provided

    that

     

     

    an  agreement  with

    a  specified

    number  of

     

     

     

     

    credit of input tax

     

     

    persons

    that

    every

    one

    of

    them

    shall

     

     

     

     

    charged on goods

     

     

    subscribe

    a  certain

    sum  of  money

    (or  a

     

     

     

     

    used  in supplying

     

     

    certain quantity of grain instead) by way of

     

     

     

    12

    the service has not

     

     

    periodical instalments over a definite period

     

     

     

    been taken

     

     

     

    and that each subscriber shall, in his turn, as

     

     

     

     

     

    [Please   refer

    to

     

     

    determined by lot or by auction or by tender

     

     

     

     

    Explanation

    no.

     

     

    or in such other manner as may be specified

     

     

     

     

    (iv)]

     

     

     

    in the chit agreement, be entitled to a prize

     

     

     

     

     

     

     

     

     

    amount;

     

     

     

     

     

     

     

     

     

     

     

    (b) “foreman of a chit fund” shall have the

     

     

     

     

     

    same   meaning   as   is   assigned   to   the

     

     

     

     

     

    expression “foreman” in clause (j) of section

     

     

     

     

     

    2 of the Chit Funds Act, 1982 (40 of 1982).

     

     

     

     

     

    (b) “scheduled air transport service” means

     

    Explanation:  This

     

     

    an air transport service undertaken between

    5

    condition will not

     

     

    the  same  two  or  more  places  operated

    apply

    where

    the

     

     

     

     

     

    according to a published time table or with

     

    supplier

    of

    the

     

     

    flights  so  regular  or  frequent  that  they

     

    leasing

    service  is

     

     

    constitute  a  recognisable  systematic  series,

     

    located

    in   non-

     

     

    each flight being open to use by members of

     

    taxable territory.

     

     

    the public;

     

    [Please

    refer

    to

     

     

    (c) “scheduled air cargo service” means air

     

    Explanation

    no.

     

     

    transportation of cargo or mail on a scheduled

     

    (iv)]

     

     

     

     

     

    basis according to a published time table or

     

     

     

     

     

     

     

    with flights so regular or frequent that they

     

     

     

     

     

     

     

    constitute  a  recognisably  systematic  series,

     

     

     

     

     

     

     

    (ii) Transfer of the right to use any goods for

    Same rate

     

     

     

     

    any purpose (whether or not for a specified

    of

     

     

     

     

    period) for cash, deferred payment or other

    integrated

     

     

     

     

    valuable consideration.

     

     

     

    tax as on

     

     

     

     

     

     

     

     

     

     

     

    supply of

    -

     

     

     

     

     

     

     

     

     

     

    like goods

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

     

     

     

     

    goods

     

     

     

     

    (iii)  Any  transfer  of  right  in  goods  or  of

    Same rate

     

     

     

     

    undivided share in goods without the transfer

    of

     

     

     

     

    of title thereof.

     

     

     

     

     

    integrated

     

     

     

     

     

     

     

     

     

     

     

    tax as on

     

     

     

     

     

     

     

     

     

     

     

    supply of

    -

     

     

     

     

     

     

     

     

     

     

    like goods

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

     

     

     

     

    transfer of

     

     

    not open to use by passengers.

     

     

     

     

     

     

     

    (vi)  Leasin309">

    (b) “stage carriage” has the meaning assigned

     

     

     

     

     

    been taken

     

     

     

     

    to it in clause (40) of section 2 of the Motor

     

     

     

     

     

     

    [Please

    refer

    to

     

     

    Vehicles Act, 1988 (59 of 1988) ;

     

     

     

     

    Explanation

     

    no.

     

     

    (c) “radio taxi” means a taxi including a radio

     

     

     

     

     

    (iv)]

     

     

     

     

     

    cab, by whatever name called, which is in

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    two-way radio communication with a central

     

     

     

     

     

     

     

     

    control  office  and  is  enabled  for  tracking

     

     

     

     

     

     

     

     

    using  Global  Positioning  System  (GPS)  or

     

     

     

     

     

     

     

     

    General Packet Radio Service (GPRS).

     

     

     

     

     

     

     

     

    (iii) Transport of passengers, with or without

    5

    Provided

     

    that

     

     

    accompanied belongings, by air in economy

    credit of input tax

     

     

     

     

     

     

    4

     

     

     

     

     

     

     

     

     

    class.

     

     

    charged on goods

     

     

     

     

     

    used

    in supplying

     

     

     

     

     

    the service has not

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

    Explanation

     

    no.

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    (iv) Transport of passengers, with or without

     

    Provided

     

     

     

     

     

    permit or by whatever name called to serve

     

     

     

     

    alcoholic liquor for human consumption.

     

     

     

     

    (iv)  Supply,  by  way  of  or  as  part  of  any

     

     

     

     

    service or in any other manner whatsoever, of

     

     

     

     

    goods,  being  food  or  any  other  article  for

     

     

     

     

    human consumption or any drink, where such

     

     

     

     

    supply  or  service  is  for  cash,  deferred

     

     

     

     

    payment  or  other  valuable  consideration,

    18

    -

     

     

    provided   by   a   restaurant,   eating   joint

     

     

     

     

     

     

     

    including mess, canteen, having the facility of

     

     

     

     

    air-conditioning or central air-heating in any

     

     

     

     

    part of the establishment, at any time during

     

     

     

     

    the year.

     

     

     

     

    (v)  Supply,  by  way  of  or  as  part  of  any

     

     

     

     

    service or in any other manner whatsoever in

     

     

     

     

    outdoor catering wherein goods, being food

     

     

     

     

    or any other article for human consumption

     

     

     

     

    or any drink (whether or not alcoholic liquor

    18

    -

     

    Same rate

     

     

     

     

     

     

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

    of

     

     

     

     

     

     

    and (v) above.

    integrated

     

     

     

     

     

     

     

    tax as

     

     

     

     

     

     

     

    applicable

     

     

     

     

     

     

     

    on supply

    -

     

     

     

     

     

     

    of like

     

     

     

     

     

     

     

     

     

     

     

     

     

    goods

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

    goods

     

     

     

     

    18

    Section 8

    Business and Production Services

     

     

     

     

     

    19

    Heading 9981

    Research and development services.

    18

    -

     

     

     

    20

    Heading 9982

    Legal and accounting services.

    18

    -

     

     

     

    21

    Heading 9983

    (i) Selling of space for advertisement in print

    5

    -

     

     

     

     

    (Other

    media.

     

     

     

     

     

     

     

     

     

     

    professional,

    (ii) Other professional, technical and business

     

     

     

     

     

     

    technical   and

    services other than (i) above.

    18

    -

     

     

     

     

    business

     

     

     

     

     

     

     

     

    9

     

     

     

     

     

     


     

    services)

     

     

     

     

     

     

     

     5">

     

     

     

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

     

     

     

     

    goods

     

     

     

     

    (iv) Leasing of

    aircrafts by an

    operator for

    5

    Provided

    that

     

     

    operating

    scheduled

    air transport service or

    credit of input tax

     

     

     

     

     

     

     

     

    7

     

     

     

     

     

     

     

     

     

     

    the

     

     

     

    scheduled  air  cargo  service  by  way  of

     

    charged on goods

     

     

     

    transaction covered by clause (f) paragraph 5

     

    used

    in supplying

     

     

     

    of  Schedule  II  of  the  Central  Goods  and

     

    the service has not

     

     

     

    Services Act, 2017.

     

    been taken

     

     

     

     

    Explanation.-

     

    Explanation:  This

     

     

     

    (a) “operator” means a person, organisation

     

    condition will not

     

     

     

    or enterprise engaged in or offering to engage

     

    apply

    where

     

    for human consumption), as a part of such

     

     

     

     

    outdoor catering and such supply or service is

     

     

     

     

    for cash, deferred payment or other valuable

     

     

     

     

    consideration.

     

     

     

     

    (vi)  Accommodation  in  hotels,  inns,  guest

     

     

     

     

    houses, clubs, campsites or other commercial

     

     

     

     

    places  meant  for  residential  or  lodging

     

     

     

     

    purposes having declared tariff of a unit of

     

     

     

     

    accommodation of two thousand five hundred

     

     

     

     

    rupees  and  above  but  less  than  seven

     

     

     

     

    thousand five hundred rupees per unit per day

     

     

     

     

    or equivalent.

    18

    -

     

     

    Explanation.-   “declared   tariff”   includes

     

     

     

     

    charges for all amenities provided in the unit

     

     

     

     

    of accommodation (given on rent  for stay)

     

     

     

     

    like furniture, air conditioner, refrigerators or

     

     

     

     

    any other  amenities,  but  without  excluding

     

     

     

     

    any discount offered on the published charges

     

     

     

     

     

    in aircraft operations;

     

    supplier

    of

    the

     

     

     

    (b) “scheduled air transport service” means

     

    leasing

    service

    is

     

     

     

    an air transport service undertaken between

     

    located

    in   non-

     

     

     

    the  same  two  or  more  places  operated

     

    taxable territory.

     

     

     

    according to a published time table or with

     

    [Please

    refer

    to

     

     

     

    flights  so  regular  or  frequent  that  they

     

    Explanation

    no.

     

     

     

    constitute  a  recognisable  systematic  series,

     

    (iv)]

     

     

     

     

     

     

    each flight being open to use by members of

     

     

     

     

     

     

     

     

    the public;

     

     

     

     

     

     

     

     

    (c) “scheduled air cargo service” means air

     

     

     

     

     

     

     

     

    transportation of cargo or mail on a scheduled

     

     

     

     

     

     

     

     

    <>

     

     

    for such unit.

     

     

     

     

    (vii)  Supply,  by way of  or  as  part  of  any

     

     

     

     

    service or in any other manner whatsoever, of

     

     

     

     

    goods, including but not limited to food or

     

     

     

     

    any other article for human consumption or

     

     

     

     

    any drink (whether or not alcoholic liquor for

     

     

     

     

    human consumption), where such supply or

    18

    -

     

     

    service is for cash, deferred payment or other

     

     

     

     

     

     

    valuable   consideration,   in   a   premises

     

     

     

     

    (including  hotel,  convention  center,  club,

     

     

     

     

    pandal, shamiana or any other place, specially

     

     

     

     

    arranged for organising a function) together

     

     

     

     

    with renting of such premises.

     

     

     

     

    (viii) Accommodation in hotels including five

    28

    -

    3

     

     


    dth="309">

    valuable consideration.

     

     

    star   hotels,   inns,   guest   houses,   clubs,

     

     

     

     

     

     

     

     

    campsites or other cp>basis according to a published time table or

     

     

     

     

     

     

     

     

    with flights so regular or frequent that they

     

     

     

     

     

     

     

     

    constitute  a  recognisably  systematic  series,

     

     

     

     

     

     

     

     

    not open to use by passengers.

     

     

     

     

     

     

     

     

    (v) Financial and related services other than

    18

     

     

     

     

     

     

     

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

    -

     

     

     

     

     

     

     

     

     

     

    16

    Heading 9972

    Real estate services.

    18

     

     

     

     

     

     

     

     

    -

     

     

     

     

     

     

     

     

     

     

     

    17

    Heading 9973

    (i)  Temporary  or  permanent  transfer  or

     

     

     

     

     

    22

    Heading 9984

    Telecommunications,

    broadcasting

    and

    18

    -

     

     

     

     

     

     

    information supply services.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    23

    Heading 9985

    (i) Supply of tour operators services.

     

     

    1.

     

    Provided

    that

     

    (Support

    Explanation.-

    "tour  operator"

    means

    any

     

    credit of input tax

     

    services)

    person engaged in the business of planning,

     

    charged on goods

     

     

    scheduling,

    organizing,

    arranging

    tours

     

    and

    services

    used

     

     

    (which   may   include   arrangements   for

     

    in

     

    supplying

    the

     

     

    accommodation, sightseeing or other similar

     

    service

    has

    not

     

     

    services)  by  any  mode  of  transport,  and

     

    been taken

     

     

     

    includes any person engaged in the business

     

    [Please

     

    (Leasing

    or

    permitting   the   use   or   enjoyment   of

     

     

     

     

     

     

    rental  services,

    Intellectual Property (IP) right in respect of

    12

    -

     

     

     

     

    with or without

    goods  other  than  Information  Technology

     

     

     

     

     

     

    operator)

     

    software.

     

     

     

     

     

     

     

     

    (ii)  Temporary  or  permanent  transfer  or

     

     

     

     

     

     

     

     

    permitting   the   use   or   enjoyment   of

     

     

     

     

     

     

     

     

    Intellectual Property (IP) right in respect of

    18

    -

     

     

     

     

     

     

    Information Technology software.

     

     

     

     

     

     

     

     

    [Please refer to Explanation no. (v)]

     

     

     

     

     

     

     

     

    (iii) Transfer of the right to use any goods for

    Same rate

     

     

     

     

     

     

     

    any purpose (whether or not for a specified

    of

     

     

     

     

     

     

     

    period) for cash, deferred payment or other

    integrated

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    for  residential  or  lodging  purposes  having

     

     

     

     

     

     

     

     

    declared tariff of a unit of accommodation of

     

     

     

     

     

     

     

     

    seven thousand and five hundred rupees and

     

     

     

     

     

     

     

     

    above per unit per day or equivalent.

     

     

     

     

     

     

     

     

    Explanation.-“declared   tariff   ”   includes

     

     

     

     

     

     

     

     

    charges for all amenities provided in the unit

     

     

     

     

     

     

     

     

    of accommodation (given on rent  for stay)

     

     

     

     

     

     

     

     

    like furniture, air conditioner, refrigerators or

     

     

     

     

     

     

     

     

    any other  amenities,  but  without  excluding

     

     

     

     

    &nb

    that

     

     

    accompanied belongings, by air, embarking

     

    credit of input tax

     

     

    tax as on

     

     

     

     

     

     

     

     

    supply of

    -

     

     

     

     

     

     

     

    like goods

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

     

    goods

     

     

     

     

     

     

     

    (iv)  Any  transfer  of  right  in  goods  or  of

    Same rate

     

     

     

     

     

     

     

    undivided share in goods without the transfer

    of

    -

     

     

     

     

     

     

    of title thereof.

    integrated

     

     

     

     

     

     

     

     

     

     

     

     

    from   or   terminating   in   a   Regional

     

    charged on goods

     

     

    Connectivity Scheme Airport, as notified by

     

    used

    in supplying

     

     

    the Ministry of Civil Aviation.

     

    5

    the service has not

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

    Explanation

     

    no.

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    (v) Transport of passengers by air, with or

     

     

     

     

     

     

     

     

     

    without  accompanied  belongings,  in

    other

    12

    -

     

     

     

     

     

     

     

    than economy class.

     

     

     

     

     

     

     

     

     

     

    (vi)  Transport  of  passengers  by  motorcab

     

    sp;

     

     

     

    any discount offered on the published charges

     

     

     

     

     

    ">

     

     

    tax as on

     

     

     

     

     

     

     

    8

     

     

     

     

     

     

     

     

     

    supply of

     

     

     

     

     

     

     

    like goods

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

    goods

     

     

     

     

     

     

    (v)  Leasing of  aircrafts  by an  operator  for

     

     

     

     

     

     

     

    operating scheduled air transport service or

     

     

     

     

     

     

     

    scheduled  air  cargo  service  by  way  of

     

     

     

     

     

     

     

    transaction covered by clause (f) paragraph 5

     

     

     

     

     

     

     

    of  Schedule  II  of  the  Central  Goods  and

     

    Provided

    that

     

     

    Services Act, 2017.

     

    credit of input tax

     

     

    Explanation.-

     

    charged on goods

     

     

    (a) “operator” means a person, organisation

     

    used

    in supplying

     

     

    or enterprise engaged in or offering to engage

     

    the service has not

     

     

    in aircraft operations;

     

    been taken

     

     

     

    (b) “scheduled air transport service” means

     

    Explanation:  This

     

     

    an air transport service undertaken between

    5

    condition will not

     

     

    the  same  two  or  more  places  operated

    apply

    where

    the

     

     

     

     

     

    according to a published time table or with

     

    supplier

    of

    the

     

     

    flights  so  regular  or  frequent  that  they

     

    leasing

    service  is

     

     

    constitute  a  recognisable  systematic  series,

     

    located

    in   non-

    refer   to

     

     

    of operating tours.

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

     

     

     

     

    2.

    The bill issued

     

     

     

     

     

     

     

     

    for

     

    supply of

    this

     

     

     

     

     

     

     

     

    service

    indicates

     

     

     

     

     

     

     

     

    that it is inclusive

     

     

     

     

     

     

     

    5

    of

     

    charges

    of

     

     

     

     

     

     

     

     

    accommodation

     

     

     

     

     

     

     

     

    and

    transportation

     

     

     

     

     

     

     

     

    required

    for

    such

     

     

     

     

     

     

     

     

    a

    tour

    and

    the

     

     

     

     

     

     

     

     

    amount charged in

     

     

     

     

     

     

     

     

    the

    bill

    is

    the

     

     

     

     

     

     

     

     

    gross

    amount

     

     

     

     

     

     

     

     

    charged for such a

     

     

     

     

     

     

     

     

    tour including the

     

     

     

     

     

     

     

     

    charges

     

    of

     

     

     

     

     

     

     

     

    accommodation

     

     

     

     

     

     

     

     

    and

    transportation

     

     

     

     

     

     

     

     

     

    each flight being open to use by members of

     

    taxable territory.

     

     

    the public;

     

    [Please

    refer

    to

     

     

    (c) “scheduled air cargo service” means air

     

    Exp

     

     

     

    for such unit.

     

     

     

     

     

     

     

     

    (ix)  Accommodation,  food  and  beverage

     

     

     

     

     

     

     

     

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

    18

    -

     

     

     

     

     

     

    (vii) and (viii) above.

     

     

     

     

     

     

    8

    Heading 9964

    (i) Transport of passengers, with or without

     

    Provided

     

    that

     

    (Passenger

    accompanied belongings, by rail in first class

     

    credit of input tax

     

    transport

    or air conditioned coach.

     

    charged in respect

     

    services)

     

     

     

    of

    goods

    used

    in

     

     

     

     

     

    supplying

     

    the

     

     

     

     

     

    service

    is

     

    not

     

     

     

     

    5

    utilised

    Provided

     

     

    that

     

     

    where  the  cost  of  fuel  is  included  in  the

     

    no.

     

     

    transportation of cargo or mail on a scheduled

     

    (iv)]

     

     

     

     

     

    basis according to a published time table or

     

     

     

     

     

     

     

    with flights so regular or frequent that they

     

     

     

     

     

     

     

    constitute  a  recognisably  systematic  series,

     

     

     

     

     

     

     

    not open to use by passengers.

     

     

     

     

     

     

     

    (vi)  Leasing  or  rental  services,  with  or

    Same rate

     

     

     

     

     

     

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

    of

     

     

     

     

     

     

    and (v) above.

    integrated

     

     

     

     

     

     

     

    tax as

     

     

     

     

     

     

     

    applicable

     

     

    required

    for

    such

     

     

     

     

     

     

     

     

    a tour.

     

     

     

     

    (ii) Support services other than (i) above

    credit of input tax

     

     

    consideration   charged   from   the   service

     

    charged on goods

     

     

    recipient.

     

     

    and

    services

    used

     

     

     

     

    5

    in

    supplying

     

    the

     

     

     

     

    service

    has

     

    not

     

     

     

     

     

     

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

    Explanation

     

    no.

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    (vii) Passenger transport services other than

    18

    -

     

     

     

     

     

     

     

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

     

     

     for paying

     

     

     

     

     

    integrated

    tax,

     

     

     

     

     

    central  tax,

    state

     

     

     

     

     

    tax

    or

    union

     

     

     

     

     

    territory tax on the

     

     

     

     

     

    supply

    of

     

    the

     

     

     

     

     

    service

     

     

     

     

     

    (ii) Transport of passengers, with or without

     

     

     

     

     

     

     

     

    accompanied belongings by-

     

     

     

     

     

     

     

     

    (a)

    air conditioned contract carriage other

     

     

     

     

     

     

     

     

     

    than motorcab;

     

     

     

     

     

     

     

     

    (b)

    air conditioned stage carriage;

     

    Provided

     

    that

     

     

    (c)

    radio taxi.

     

     

     

     

     

    credit of input tax

     

     

    Explanation.-

     

     

     

     

    charged on goods

     

     

    (a)  “contract  carriage”  has  the  meaning

     

     

     

     

    or

    services

    used

     

     

    assigned to it in clause (7) of section 2 of the

     

     

     

     

    in

    supplying

     

    the

     

     

    Motor Vehicles Act, 1988 (59 of 1988);

    5

     

     

     

    service

    has

     

    not

     

     

    (b) “stage carriage” has the meaning assigned

     

     

     

     

     

    been taken

     

     

     

     

    to it in clause (40) of section 2 of the Motor

     

     

     

     

     

     

    [Please

    refer

    to

     

     

    Vehicles Act, 1988 (59 of 1988) ;

     

     

     

     

    Explanation

     

    no.

     

     

    (c) “radio taxi” means a taxi including a radio

     

     

     

     

     

    (iv)]

     

     

     

     

     

    cab, by whatever name called, which is in

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    two-way radio communication with a central

     

     

     

     

     

     

     

     

    control  office  and  is  enabled  for  tracking

     

     

     

     

     

     

     

     

    using  Global  Positioning  System  (GPS)  or

     

     

     

     

     

     

     

     

    General Packet Radio Service (GPRS).

     

     

     

     

     

     

     

     

    (iii) Transport of passengers, with or without

    5

    Provided

     

    that

     

     

    accompanied belongings, by air in economy

    credit of input tax

     

     

     

     

     

     

    4

     

     

     

     

     

     


     

     

    class.

     

     

    charged on goods

     

     

     

     

     

    used

    in supplying

     

     

     

     

     

    the service has not

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

    Explanation

     

    no.

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    (iv) Transport of passengers, with or without

     

    Provided

     

     

    that

     

     

    accompanied belongings, by air, embarking

     

    credit of input tax

     

     

    from   or   terminating   in   a   Regional

     

    charged on goods

     

     

    Connectivity Scheme Airport, as notified by

     

    used

    in supplying

     

     

    the Ministry of Civil Aviation.

     

    5

    the service has not

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

    Explanation

     

    no.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    9

    Heading 9965

    (i)  Transport  of  goods  by  rail  (other

    than

     

    Provided

     

     

    that

     

    (Goods

    services specified at item no. (iv)).

     

     

    credit of input tax

     

    transport

     

     

     

    charged in respect

     

    services)

     

     

     

    of

     

    goods

     

    in

     

     

     

     

     

    supplying

     

    the

     

     

     

     

     

    service

    is

     

    not

     

     

     

     

    5

    utilised for paying

     

     

     

     

     

    integrated

     

    tax,

     

     

     

     

     

    central  tax,

    state

     

     

     

     

     

    tax

     

    or

    union

     

     

     

     

     

    territory tax on the

     

     

     

    (iv)]

     

     

     

     

     

     

    (v) Transport of passengers by air, with or

     

     

     

     

     

     

     

     

     

    without  accompanied  belongings,  in

    other

    12

    -

     

     

     

     

     

     

     

    than economy class.

     

     

     

     

     

     

     

     

     

     

    (vi)  Transport  of  passengers  by  motorcab

     

    Provided

     

     

    that

     

     

    where  the  cost  of  fuel  is  included  in  the

     

    credit of input tax

     

     

    consideration   charged   from   the   service

     

    charged on goods

     

     

    recipient.

     

     

    and

    services

    used

     

     

     

     

    5

    in

    supplying

     

    the

     

     

     

     

    service

    has

     

    not

     

     

     

     

     

     

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

    [Please

    refer

     

    18

    -

     

     

     

     

    24

    Heading 9986

    (i) Support services to agriculture, forestry,

     

     

     

     

     

     

     

     

    fishing, animal husbandry.

     

     

     

     

     

     

     

     

     

     

    Explanation.   -   Support   services

    to

     

     

     

     

     

     

     

     

    agriculture,

    forestry,

    fishing,   animal

     

     

     

     

     

     

     

     

    husbandry

    mean

     

    -

     

     

     

     

     

     

     

     

    (i) Services relating to cultivation of plants

     

     

     

     

     

     

     

     

    and rearing of  all  life  forms  of  animals,

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    on supply

    -

     

     

     

     

     

     

    of like

     

     

     

     

    m" width="35">

    to

     

     

     

     

     

    Explanation

     

    no.

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

    (vii) Passenger transport services other than

    18

    -

     

     

     

     

     

     

     

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

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    9

    Heading 9965

    (i)  Transport  of  goods  by  rail  (other

    than

     

    Provided

     

     

    that

     

    (Goods

    services specified at item no. (iv)).

     

     

    credit of input tax

     

    transport

     

     

     

    charged in respect

     

    services)

     

     

     

    of

     

    goods

     

    in

     

     

     

     

     

    supplying

     

    the

     

     

     

     

     

    service

    is

     

    not

     

     

     

     

    5

    utilised for paying

     

     

     

     

     

    integrated

     

    tax,

     

     

     

     

     

    central  tax,

    state

     

     

     

     

     

    tax

     

    or

    union

     

     

     

     

     

    territory tax on the

     

     

     

     

     

    supply

    of

     

    the

     

     

     

     

     

    service

     

     

     

     

     

    (ii) Transport of goods in a vessel including

     

    Provided

     

     

    that

     

     

    services provided or agreed to be provided by

     

    credit of input tax

     

     

    a person located in non-taxable territory to a

    5

    charged on goods

     

     

    person  located  in  non-taxable  territory  by

    (other

    than

     

    on

     

     

     

     

     

     

    way of transportation of goods by a vessel

     

    ships,

     

    vessels

     

     

    from a place outside India up to the customs

     

    including

     

    bulk

     

     

    5

     

     

     

     

     

     

     

     


     

     

     

    station of clearance in India.

     

     

    carriers

     

    and

     

     

     

     

     

     

     

     

    tankers)

    used

    in

     

     

     

     

     

     

     

     

    supplying

    the

     

     

     

     

     

     

     

     

    service

    has

    not

     

     

     

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

     

     

    Explanation:  This

     

     

     

     

     

     

     

     

    condition will not

     

     

     

     

     

    &lign="bottom" width="51">

     

     

     

     

     

    supply

    of

     

    the

     

     

     

     

     

     

     

     

     

    goods

     

     

     

     

     

     

     

    involving

     

     

     

     

     

     

     

    transfer of

     

     

     

     

     

     

     

    title in

     

     

     

     

     

     

     

    goods

     

     

     

     

    18

    Section 8

    Business and Production Services

     

     

     

     

     

    19

    Heading 9981

    Research and development services.

    18

    -

     

     

     

    20

    Heading 9982

    Legal and accounting services.

    18

    -

     

     

     

    21

    Heading 9983

    (i) Selling of space for advertisement in print

    5

    -

     

     

     

     

    (Other

    media.

     

     

     

     

     

     

     

     

     

     

    professional,

    (ii) Other professional, technical and business

     

     

     

     

     

     

     

     

     

    service

     

     

     

     

     

    (ii) Transport of goods in a vessel including

     

    Provided

     

     

    that

     

     

    services provided or agreed to be provided by

     

    credit of input tax

     

     

    a person located in non-taxable territory to a

    5

    charged on goods

     

     

    person  located  in  non-taxable  territory  by

    (other

    than

     

    on

     

     

     

     

     

     

    way of transportation of goods by a vessel

     

    ships,

     

    vessels

     

     

    from a place outside India up to the customs

     

    including

     

    bulk

     

     

    5

     

     

     

     

     

     

     

     

     

    nbsp;

     

     

     

    station of clearance in India.

     

     

    carriers

     

    and

     

     

     

     

     

     

     

     

    tankers)

    used

     

     

    apply  where

    the

     

     

     

     

     

     

     

     

    supplier of service

     

     

     

     

     

     

     

     

    is located in non-

     

     

     

     

     

     

     

     

    taxable territory.

     

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

    (iii)  Services  of  goods  transport  agency

     

    Provided

     

    that

     

     

     

    (GTA) in relation to transportation of goods

     

    credit of input tax

     

     

     

    (including used household goods for personal

     

    charged on goods

     

     

     

    use).

     

     

     

     

    and

    services used

     

     

     

    Explanation.-

    “goods

    transport

    agency”

    5

    in

    supplying

    the

     

     

     

    means any person who  provides service in

    service

    has

    not

     

     

     

     

     

     

     

    relation  to  transport  of  goods  by road  and

     

    been taken

     

     

     

     

    issues consignment note, by whatever name

     

    [Please

    refer

    to

     

     

     

    called.

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

    (iv) Transport of goods in containers by rail

    12

    -

     

     

     

     

     

     

    by any person other than Indian Railways.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    (v) Goods transport services other than (i),

    18

    -

     

     

     

     

     

     

    (ii), (iii) and (iv) above.

     

     

     

    in

     

     

     

     

     

     

     

     

    supplying

     

     

    technical   and

    services other than (i) above.

    18

    -

     

     

     

     

    business

     

     

     

     

     

     

     

     

    9

     

     

     

     

     

     

     

     valign="bottom" width="31"> 

     

     

    services)

     

     

     

     

     

     

     

     

     

     

     

    22

    Heading 9984

    Telecommunications,

    broadcasting

    and

    18

    -

     

     

     

     

     

     

    information supply services.

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    23

    Heading 9985

    (i) Supply of tour operators services.

     

     

    1.

     

    Provided

    that

     

    (Support

    Explanation.-

    "tour  operator"

    means

    any

     

    credit of input tax

     

    services)

    person engaged in the business of planning,

     

    charged on goods

     

     

    scheduling,

    organizing,

    arranging

    tours

     

    and

    services

    used

     

     

    (which   may   include   arrangements   for

     

    in

     

    supplying

    the

     

     

    accommodation, sightseeing or other similar

     

    service

    has

    not

     

     

    services)  by  any  mode  of  transport,  and

     

    been taken

     

     

     

    includes any person engaged in the business

     

    [Please

    refer   to

     

     

    of operating tours.

     

     

     

     

    Explanation

    no.

     

     

     

     

     

     

     

     

    (iv)]

     

     

     

     

     

     

     

     

     

     

    2.

    The bill issued

     

     

     

     

     

     

     

     

    for

     

    supply of

    this

     

     

     

    except the rearing of horses, for food, fibre,

    Nil

    -

     

     

     

     

     

     

    fuel, raw material or other similar products

     

     

     

     

     

     

     

     

    or agricultural produce by way of—

     

     

     

     

     

     

     

     

     

    (a) agricultural operations directly related

     

     

     

     

     

     

     

     

    to production of any agricultural produce

     

     

     

     

     

     

     

     

    including

    cultivation,

    harvesting,

     

     

     

     

     

     

     

     

    threshing, plant protection or testing;

     

     

     

     

     

     

     

     

     

    (b) supply of farm labour;

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    10

     

     

     

     

     

     

     

     

     

     

     

     

    service

    indicates

     

     

     

     

     

     

     

     

    that it is inclusive

     

    the

     

     

     

     

     

     

     

     

    service

    has

    not

     

     

     

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

     

     

    Explanation:  This

     

     

     

     

     

     

     

     

    condition will not

     

     

     

     

     

     

     

     

    apply  where

    the

     

     

     

     

     

     

     

     

    supplier of service

     

     

     

     

     

     

     

     

    is located in non-

     

     

     

     

     

     

     

     

    taxable territory.

     

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    10

    Heading 9966

    (i) Renting of motorcab where the cost of fuel

     

    Provided

     

    that

     

    (Rental

     

    is included in the consideration charged from

     

    credit of input tax

     

    services

    of

    the service recipient.

     

     

     

    charged

    on goods

     

    transport

     

     

     

     

     

     

    and

    services used

     

    vehicles)

     

     

     

     

     

    5

    in

    supplying

    the

     

     

     

     

     

     

     

    service

    has

    not

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    been taken

     

     

     

     

     

     

     

     

     

    [Please

    refer

    to

     

     

     

     

     

     

     

     

     

    Explanation

    no.

     

     

     

    dth="115">

     

     

     

     

     

     

    5

    of

     

    charges

    of

     

     

     

     

     

     

     

     

    accommodation

     

     

     

     

     

     

     

     

    and

    transportation

     

     

     

     

     

     

     

     

    required

    for

    such

     

     

     

     

     

     

     

     

    a

    tour

    and

    the

     

     

     

     

     

     

     

     

    amount charged in

     

     

     

     

     

     

     

     

    the

    bill

    is

    the

     

     

     

     

     

     

     

     

    gross

    amount


     

     

     

    (c)   processes   carried   out   at   an

     

     

     

     

     

    agricultural

    farm

    including

    tending,

     

     

     

     

     

    pruning,

    cutting,

    harvesting,

    drying,

     

     

     

     

     

    cleaning,

     

    trimming,

    sun

    drying,

     

     

     

     

     

    fumigating,

    curing,

    sorting,

    grading,

     

     

     

     

     

    cooling or bulk packaging and such like

     

     

     

     

     

    operations   which   do   not   alter   the

     

     

     

     

     

    essential

    characteristics  of  agricultural

     

     

     

     

     

    produce but make it only marketable for

     

     

     

     

     

    the primary market;

     

     

     

     

     

     

     

    (d) renting or leasing of agro machinery

     

     

     

     

     

    or vacant land with or without a structure

     

     

     

     

     

     

     

     

     

     

    charged for such a

     

     

     

     

     

     

     

     

    tour including the

     

     

     

     

     

     

     

     

    charges

     

    of

     

     

     

     

     

     

     

     

    accommodation

     

     

     

     

     

     

     

     

    and

    transportation

     

     

     

     

     

     

     

     

    required

    for

    such

     

     

     

     

     

     

     

     

    a tour.

     

     

     

     

    (ii) Support services other than (i) above

     

    18

    -

     

     

     

     

    24

    Heading 9986

    (i) Support services to agriculture, forestry,

     

     

     

     

     

     

     

     

    fishing, animal husbandry.

     

     

     

     

     

     

     

     

     

     

    Explanation.   -   Support   services

    to

     

     

     

     

     

     

     

     

    agriculture,

    forestry,

    fishing,   animal

     

     

     

     

     

     

     

     

    husbandry

    mean

     

    -

     

     

     

     

     

     

     

     

    (i) Services relating to cultivation of plants

     

     

     

     

     

     

     

     

    and rearing of  all  life  forms  of  animals,

     

     

     

     

     

     

     

     

    except the rearing of horses, for food, fibre,

    Nil

    -

     

     

     

     

     

     

    fuel, raw material or other similar products

     

     

     

     

     

     

     

     

    or agricultural produce by way of—

     

     

     

     

     

     

     

     

     

    (a) agricultural operations directly related

     

     

     

     

     

     

     

     

    to production of any agricultural produce

     

     

     

     

     

     

     

     

    including

    cultivation,

    harvesting,

     

     

     

     

     

     

     

     

    threshing, plant protection or testing;

     

     

     

     

     

     

     

     

     

    (b) supply of farm labour;

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

    10

     

     

     

     

     

     

     

     

     

     

     

     

     

    (c)   processes   carried   out   at   an

     

     

     

     

     

    agricultural

    farm

    including

    tending,

     

     

     

     

     

    pruning,

    cutting,

    harvesting,

    drying,

     

     

     

     

     

    cleaning,

     

    trimming,

    sun

    drying,

     

     

     

     

     

    fumigating,

    curing,

    sorting,

    grading,

     

     

     

     

     

    cooling or bulk packaging and such like

     

     

     

     

     

    operations   which   do   not   alter   the

     

     

     

     

     

    essential

    characteristics  of  agricultural

     

     

     

     

     

    produce but make it only marketable for

     

     

     

     

     

    the primary market;

     

     

     

     

     

     

     

    (d) renting or leasing of agro machinery

     

     

     

     

     

    or vacant land with or without a structure

     

     

     

     

     

    incidental to its use;

     

     

     

     

     

     

     

    (e) loading, unloading, packing, storage

     

     

     

     

     

    or warehousing of agricultural produce;

     

     

     

     

     

    (f) agricultural extension services;

     

     

     

     

     

    (g) services by any Agricultural Produce

     

     

     

     

     

    Marketing   Committee   or   Board   or

     

     

     

     

     

    services provided by a commission agent

     

     

     

     

     

    for   sale   or   purchase   of   agricultural

     

     

     

     

     

    produce.

     

     

     

     

     

     

     

     

     

     

    (ii)  Services  by  way  of  pre-conditioning,

     

     

     

     

     

    pre-cooling,    ripening,waxing,    retail

     

     

     

     

     

    packing, labelling of fruits and vegetables

     

     

     

     

     

    which do not change or alter the essential

     

     

     

     

     

    characteristics   of   the   said   fruits   or

     

     

     

     

     

    vegetables.

     

     

     

     

     

     

     

     

     

     

    (iii) Carrying out an intermediate production

     

     

     

     

     

    process as job work in relation to cultivation

     

     

     

     

     

    of  plants  and  rearing of  all  life  forms  of

     

     

     

     

     

    animals,  except  the  rearing of  horses,  for

     

     

     

     

     

    food,  fibre,  fuel,  raw  material  or  other

     

     

     

     

     

    similar products or agricultural produce.

     

     

     

     

     

    (ii)  Support

    services

    to

    mining,  electricity,

    18

    -

     

     

     

    gas and water distribution.

     

     

     

     

     

     

     

    25

    Heading 9987

    Maintenance,

    repair and

    installation (except

    18

    -

     

     

     

    construction) services.

     

     

     

     

     

     

     

     

     

     

     

    26

    Heading 9988

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

     

     

     

    (Manufacturin

    (a) Printing of newspapers;

     

     

     

     

    g  services  on

    (b) Textile yarns (other than of man-made

     

     

     

    physical

    inputs

    fibres) and textile fabrics;

     

     

     

     

    (goods)

    owned

    (c)  Cut  and

    polished  diamonds;  precious

    5

    -

     

    by others)

    and semi-precious stones; or plain and

     

     

     

     

     

     

    studded  jewellery  of  gold  and  other

     

     

     

     

     

    precious  metals,  falling  under  Chapter

     

     

     

     

     

    71 in the First Schedule to the Customs

     

     

     

     

     

    Tariff Act, 1975 (51of 1975);

     

     

     

     

     

     

     

     

     

    11

     

     

     

     

     

     

    (d)     Printing of books (including Braille books), journals and periodicals;

     

    (e)    Processing of hides, skins and leather

    falling  under  Chapter  41  in  the  First

    Schedule  to   the  Customs   Tariff  Act,

    1975 (51of 1975).

    Explanation.-   “man   made  fibres”   means

    staple  fibres  and  filaments  of  organic

    polymers   produced   by   manufacturing

    processes either,-

     

     

     

    (a) by polymerisation of organic monomers

     

     

     

     

     

    to

    produce

    polymerssuchas

     

     

     

     

     

    polyamides,  polyesters,

    polyolefins  or

     

     

     

     

     

    polyurethanes,

     

    or

    by

    chemical

     

     

     

     

     

    modification of polymers produced  by

     

     

     

     

     

    this  process  [for  example,  poly(vinyl

     

     

     

     

     

    alcohol) prepared by the hydrolysis of

     

     

     

     

     

    poly(vinyl acetate)]; or

     

     

     

     

     

     

     

    (b) by dissolution or chemical treatment of

     

     

     

     

     

    natural organic polymers (for example,

     

     

     

     

     

    cellulose) to produce polymers such as

     

     

     

     

     

    cuprammonium rayon (cupro) or viscose

     

     

     

     

     

    rayon, or by chemical modification of

     

     

     

     

     

    natural organic polymers (for example,

     

     

     

     

     

    cellulose, casein and other proteins, or

     

     

     

     

     

    alginic acid), to produce polymers such

     

     

     

     

     

    as cellulose acetate or alginates.

     

     

     

     

     

    (ii) Manufacturing services on physical inputs

     

     

     

     

     

    (goods)  owned  by  others,  other  than  (i)

    18

    -

     

     

     

    above.

     

     

     

     

     

     

     

    27

     

     

     

    incidental to its use;

     

     

     

     

     

     

     

    (e) loading, unloading, packing, storage

     

     

     

     

     

    or warehousing of agricultural produce;

     

     

     

     

     

    (f) agricultural extension services;

     

     

     

     

     

    (g) services by any Agricultural Produce

     

     

     

     

     

    Marketing   Committee   or   Board   or

     

     

     

     

     

    services provided by a commission agent

     

     

     

     

     

    for   sale   or   purchase   of   agricultural

     

     

     

     

     

    produce.

     

     

     

     

     

     

     

     

     

     

    (ii)  Services  by  way  of  pre-conditioning,

     

     

     

     

     

    pre-cooling,    ripening,waxing,    retail

     

     

     

     

     

    packing, labelling of fruits and vegetables

     

     

     

     

     

    which do not change or alter the essential

     

     

     

     

     

    characteristics   of   the   said   fruits   or

     

     

     

     

     

    vegetables.

     

     

     

     

     

     

     

     

     

     

    (iii) Carrying out an intermediate production

     

     

     

     

     

    process as job work in relation to cultivation

     

     

     

     

     

    of  plants  and  rearing of  all  life  forms  of

     

     

     

     

     

    animals,  except  the  rearing of  horses,  for

     

     

     

     

     

    food,  fibre,  fuel,  raw  material  or  other

     

     

     

     

     

    similar products or agricultural produce.

     

     

     

     

     

    (ii)  Support

    services

    to

    mining,  electricity,

    18

    -

     

     

     

    gas and water distribution.

     

     

     

     

     

     

     

    25

    Heading 9987

    Maintenance,

    repair and

    installation (except

    18

    -

     

     

     

    construction) services.

     

     

     

     

     

     

     

     

     

     

     

    26

    Heading 9988

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

     

     

     

    (Manufacturin

    (a) Printing of newspapers;

     

     

     

     

    g  services  on

    (b) Textile yarns (other than of man-made

     

     

     

    physical

    inputs

    fibres) and textile fabrics;

     

     

     

     

    (goods)

    owned

    (c)  Cut  and

    polished  diamonds;  precious

    5

    -

     

    by others)

    and semi-precious stones; or plain and

     

     

     

     

     

     

    studded  jewellery  of  gold  and  other

     

     

     

     

     

    precious  metals,  falling  under  Chapter

     

     

     

     

     

    71 in the First Schedule to the Customs

     

     

     

     

     

    Tariff Act, 1975 (51of 1975);

     

     

     

     

     

     

     

     

     

    11

     

     

     

     


     

    (d)     Printing of books (including Braille books), journals and periodicals;

     

    (e)    Processing of hides, skins and leather

    falling  under  Chapter  41  in  the  First

    Schedule  to   the  Customs   Tariff  Act,

    1975 (51of 1975).

    Explanation.-   “man   made  fibres”   means

    staple  fibres  and  filaments  of  organic

    polymers   produced   by   manufacturing

    processes either,-

     

     

     

    (a) by polymerisation of organic monomers

     

     

     

     

     

    to

    produce

    polymerssuchas

     

     

     

     

     

    polyamides,  polyesters,

    polyolefins  or

     

     

     

     

     

    polyurethanes,

     

    or

    by

    chemical

     

     

     

     

     

    modification of polymers produced  by

     

     

     

     

     

    this  process  [for  example,  poly(vinyl

     

     

     

     

     

    alcohol) prepared by the hydrolysis of

     

     

     

     

     

    poly(vinyl acetate)]; or

     

     

     

     

     

     

     

    (b) by dissolution or chemical treatment of

     

     

     

     

     

    natural organic polymers (for example,

     

     

     

     

     

    cellulose) to produce polymers such as

     

     

     

     

     

    cuprammonium rayon (cupro) or viscose

     

     

     

     

     

    rayon, or by chemical modification of

     

     

     

     

     

    natural organic polymers (for example,

     

     

     

     

     

    cellulose, casein and other proteins, or

     

     

     

     

     

    alginic acid), to produce polymers such

     

     

     

     

     

    as cellulose acetate or alginates.

     

     

     

     

     

    (ii) Manufacturing services on physical inputs

     

     

     

     

     

    (goods)  owned  by  others,  other  than  (i)

    18

    -

     

     

     

    above.

     

     

     

     

     

     

     

    27

    Heading 9989

    Other  manufacturing

    services;

    publishing,

     

     

     

     

     

    printing and reproduction services; materials

    18

    -

     

     

     

    recovery services.

     

     

     

     

     

     

    28

    Section 9

     

    Community, Social and Personal Services

     

     

     

     

     

    and other miscellaneous services

     

     

     

    29

    Heading 9991

    Public  administration  and  other  services

     

     

     

     

     

    provided  to  the  community  as  a  whole;

    18

    -

     

     

     

    compulsory social security services.

     

     

    30

    Heading 9992

    Education services.

     

     

     

     

    18

    -

    31

    Heading 9993

    Human health and social care services.

    18

    -

    32

    Heading 9994

    Sewage and waste collection, treatment and

     

     

     

     

     

    disposal and other environmental protection

    18

    -

     

     

     

    services.

     

     

     

     

     

     

     

    33

    Heading 9995

    Services of membership organisations.

    18

    -

     

    Heading 9996

    (i) Services by way of admission or access to

     

     

    34

    (Recreational,

    circus, Indian classical dance including folk

    18

    -

     

    cultural

    and

    dance, theatrical performance, drama.

     

     

     

    sporting

     

    (ii) Services by way of admission exhibition

     

     

     

    services)

     

    of  cinematograph  films  where  price  of

    18

    -

     

     

     

    admission

    ticket  is

    one  hundred  rupees  or

     

     

     

     

     

     

     

     

    12

     

     

     

     


     

     

    less.

     

     

     

     

     

     

     

     

    (iii)  Services  by  way  of  admission  to

     

     

     

     

    entertainment events or access to amusement

     

     

     

     

    facilities

    including

    exhibition

    of

     

     

     

     

    cinematograph  films,

    theme

    parks,  water

    28

    -

     

     

    parks, joy rides, merry-go rounds, go-carting,

     

     

     

     

     

     

    casinos,  race-course,  ballet,  any  sporting

     

     

     

     

    event such as Indian Premier League and the

     

     

     

     

    like.

     

     

     

     

     

     

     

     

    (iv) Services provided by a race club by way

     

     

     

     

    of totalisator or a  license to

    bookmaker

    in

    28

    -

     

     

    such club.

     

     

     

     

     

     

     

     

    (v) Gambling.

     

     

     

    28

    -

     

     

    (vi)   Recreational,   cultural   and   sporting

     

     

     

     

    services other than (i), (ii), (iii), (iv) and (v)

    18

    -

     

     

    above.

     

     

     

     

     

     

    35

    Heading 9997

    Other services (washing, cleaning and dyeing

     

     

     

     

    services;

    beauty  and

    physical  well-being

    18

    -

     

     

    services;  and  other  miscellaneous  services

     

     

     

     

     

     

    including services nowhere else classified).

     

     

     

    36

    Heading 9998

    Domestic services.

     

     

     

    18

    -

    37

    Heading 9999

    Services

    provided

    by

    extraterritorial

    18

    -

     

     

    organisations and bodies.

     

     

     

     

     

     

     

     

     

    1. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

     

    Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-

     

    (a)  consideration charged for aforesaid service; and

     

    (b)   amount charged for transfer of land or undivided share of land, as the case may be.

     

    1. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

     

    1. Explanation.- For the purposes of this notification,-

     

    (i)   Goods includes capital goods.

     

    (ii)     Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.

     

     

     

     

     

    13


     

    (iii)    The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

     

    (iv)    Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-

     

    (a)   credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and

     

    (b)    credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.

     

    (v)     "information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.

     

    (vi)    “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;

     

    (vii)“agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;

     

    (viii)“Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;

     

    1. This notification shall come into force with effect from 1st day of July, 2017.

     

     

    [F.No. 334/1/2017-TRU]

     

     

     

     

    (Ruchi Bisht)

     

    Under Secretary to the Government of India

     

     

     

     

     

     

     

     

     

     

    14

    erty in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

 

Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-

 

(a)  consideration charged for aforesaid service; and

 

(b)   amount charged for transfer of land or undivided share of land, as the case may be.

 

  1. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

 

  1. Explanation.- For the purposes of this notification,-

 

(i)   Goods includes capital goods.

 

(ii)     Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.

 

 

 

 

 

13

 

 

(iii)    The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

 

(iv)    Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,-

 

(a)   credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and

 

(b)    credit of input tax charged on goods or services used partly for supplying such service and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such service is an exempt supply and attracts provisions of clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 read with sub-section (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder.

 

(v)     "information technology software” means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment.

 

(vi)    “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training;

 

(vii)“agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market;

 

(viii)“Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce;

 

  1. This notification shall come into force with effect from 1st day of July, 2017.

 

 

[F.No. 334/1/2017-TRU]

 

 

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

 

 

 

 

 

 

 

 

 

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