Notification no 03/2022 Central Tax (Rate) date on 13th July, 2022, GST

 

 

Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017 

The extract of GST Notification No. 03/2022- Central Tax (Rate) is given below: 

Notification No. 03/2022- Central Tax (Rate), GST

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

Notification No. 03/2022- Central Tax (Rate) 

New Delhi, the 13^th July, 2022

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub- section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 11/2017-Central Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28th June, 2017, namely:-

 

In the said notification, -

 

(A)             in the Table, -

 

(I)  against serial number 3, in column (3), -

 

(a)   items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;

 

(b)   against items (vii) and (x), for the entry in column (4), the entry “6” shall be substituted;

 

(c)   in item (xii), for the brackets and figures “(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”, the brackets and figures “(vii), (viii),” shall be substituted;

 

(II)   against serial number 7, in column (3), in item (i), the words “above one thousand rupees but” shall be omitted;

 

(III)  against serial number 8, in column (3), -

 

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

(3)                                                                (4)                                                             (5)

“(via)	Transport	of	2.5	The  credit  of  input  tax
passengers, with or without				charged  on  goods  used  in
accompanied    belongings,				supplying  the  service  has
by ropeways.				not been taken.
				[Please refer to Explanation
				no. (iv)]”;

 

 

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

 

 

(3)	(4)	(5)
“(vii)  Passenger  transport	9	-”;
services other than (i), (ii),
(iii), (iv), (iva), (v), (vi) and
(via) above.

 

 

(IV) against serial number 9, in column (3), -

 

(a)  for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -

 

	(3)			(4)	(5)
“(iii)	Services	of	Goods
Transport Agency (GTA) in
relation to transportation of
goods	(including		used
house	hold	goods   for
personal use) supplied by a
GTA where,-

(a) GTA does not exercise	2.5	The credit of input tax charged on
the option to itself pay GST		goods   and   services   used   in
on the services supplied by		supplying the service has not been
it;		taken.
		[Please  refer  to  Explanation  no.
		(iv)]
(b)   GTA   exercises   the	2.5	(1) In respect of supplies on which
option to itself pay GST on		GTA pays tax at the rate of 2.5%,
services supplied by it.		GTA shall not take credit of input
		tax charged on goods and services
	or
		used  in  supplying  the  service.
		[Please  refer  to  Explanation  no.
	6
		(iv)]
		(2) The option by GTA to itself
		pay GST on the services supplied
		by it during a Financial Year shall
		be   exercised   by   making   a
		declaration in Annexure V on or
		before  the  15th   March  of  the
		preceding Financial Year:
		Provided that the option for the
		Financial Year 2022-2023 shall be
		exercised  on  or  before  the  16th
		August, 2022:
		Provided further that invoice for
		supply  of  the  service  charging
		Central   tax   at   the   rates   as
		applicable  to  clause  (b)  may  be
		issued during the period from the
		18th July,2022 to 16th August, 2022
		before exercising the option for the
		financial  year  2022-2023  but  in
		such  a  case  the  supplier  shall
		exercise the option to pay GST on
		its supplies on or before the 16th
		August,2022.”;

 

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

 

(3)	(4)	(5)
“(via) Transport of goods by	2.5	The  credit  of  input  tax
ropeways.		charged  on  goods  used  in
		supplying  the  service  has
		not been taken.
		[Please refer to Explanation
		no. (iv)]”;

 

 

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

 

	(3)		(4)	(5)
“(vii)	Goods	transport	9	-”;
services other than (i), (ii),
(iii), (iv), (v), (vi) and (via)
above.

 

 

(V)   against serial number 10, in column (3), -

 

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

 

(3)	(4)	(5)
“(ia) Renting of goods carriage where	6	-”;
the  cost  of  fuel  is  included  in  the
consideration   charged   from   the
service recipient.

 

 (b)  in item (iii), after the brackets and figure “(i)”, the brackets and figures “, (ia)” shall be inserted; 

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

 

(3)	(4)	(5)
“Supporting services in transport.	9	-”;
Explanation: This entry does not include goods transport service
involving Goods Transport Agency (GTA) service, which falls
under Heading 9965.

 

 

(VII) against serial number 15, in column (3), - 

(a)item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; 

(b) in item (vii), the brackets and figures “(i),” shall be omitted;

 (VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;

 

(IX) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 

(1)  “31A    (2)          Heading 9993

 3) 

Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 

(4) 

2.5

(5) 

The credit of input tax charged on goods and services used in 

supplying the service has not been taken[Please refer to Explanation no. (iv)]”;

 

(X) against serial number 32, in column (3), -

(a)    after item (i) and the corresponding entries relating thereto in columns (4) and

 

(5), the following shall be inserted, namely: -

 

	(3)	(4)	(5)
“(ia) Services by way of treatment or disposal of		6	-”;
biomedical  waste  or  the  processes  incidental
thereto  by	a  common  bio-medical  waste
treatment facility to a clinical establishment.

 

 

(b)     in item (ii), after the brackets and figures “(i)”, the word, brackets and figure

 

“and (ia)” shall be inserted; 

 

(B)              in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: -

 

“(xxxvii) ‘print media’ means, — 

(i)   ‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;

 

(ii)     ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);

 

(xxxviii)   ‘clinical establishment’ means, - 

a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;

 

(xxxix)   ‘health care services’ means, - 

any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;

(xxxx) ‘goods transport agency’ means, - 

any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.”;

 

(C)            After Annexure IV, following annexure shall be inserted, namely: -

 

“Annexure V

 

FORM

 

Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.

 

Reference No.-

 

Date: -

 

1.   I/We______________         (name         of        Person),         authorised        representative         of

 

M/s…………………….  have  taken  registration/have  applied  for  registration  and  do

 

hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year……………under forward charge in accordance

 

with section 9(1) of the CGST Act, 2017 and to comply with all the provisions of the CGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 

 

1. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.

 

Legal Name: -

 

GSTIN: -

 

PAN No.

 

Signature of Authorised representative:

 

Name of Authorised Signatory:

 

Full Address of GTA:

(Dated acknowledgment of jurisdictional GST Authority) 

 

Note: The last date for exercising the above option for any financial year is the 15^th March of the preceding financial year. The option for the financial year 2022-2023 can be exercised by 16^th August, 2022.”. 

 

2. This notification shall come into force with effect from the 18^th July, 2022. 

 

[F. No. 190354/176/2022-TRU] 

(Rajeev Ranjan)Under Secretary to the Government of India

 

 

Note: - The principal notification no. 11/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended vide notification no. 22/2021-Central Tax (Rate), dated the 31^st December, 2021 published in the official gazette vide number G.S.R. 923(E), dated the 31^st December, 2021.