Central Tax (Rate) Notification No 11 of 2017 dt 28th June, 2017 under GST
Posted on
19 April 2023 Category : Notifications
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any purpose (whether or not for a specified
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of central
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period) for cash, deferred payment or other
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tax as on
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valuable consideration.
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supply of
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like goods
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involving
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transfer of
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title in
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goods
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(iv) Any transfer of right in goods or of
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Same rate
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undivided share in goods without the transfer
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of central
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of title thereof.
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tax as on
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supply of
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like goods
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involving
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transfer of
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title in
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goods
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(v) Leasing of aircrafts by an operator for
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Provided
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that
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operating scheduled air transport service or
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credit of input tax
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scheduled air cargo service by way of
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charged on goods
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transaction covered by clause (f) paragraph 5
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2.5
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used in supplying
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of Schedule II of the Central Goods and
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the service has not
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Services Act, 2017.
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been taken
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Explanation.-
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[Please refer
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to
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(a) “operator” means a person, organisation
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Explanation
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no.
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8
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or enterprise engaged in or offering to engage
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(iv)]
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in aircraft operations;
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(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, 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.
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(vi) Leasing or rental services, with or
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Same rate
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without operator, other than (i), (ii), (iii), (iv)
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of central
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and (v) above.
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tax as
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applicable
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on supply
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of like
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-
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goods
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involving
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transfer of
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title in
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goods
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18
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Section 8
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Business and Production Services
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19
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Heading 9981
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Research and development services.
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9
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-
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20
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Heading 9982
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Legal and accounting services.
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9
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-
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21
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Heading 9983
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(i) Selling of space for advertisement in print
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2.5
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-
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(Other
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media.
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professional,
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(ii) Other professional, technical and business
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technical and
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services other than (i) above.
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9
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-
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business
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services)
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22
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Heading 9984
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Telecommunications,
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broadcasting
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and
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9
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-
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information supply services.
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23
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Heading 9985
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(i) Supply of tour operators services.
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1.
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Provided
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that
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(Support
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Explanation.-
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"tour
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operator" means
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any
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credit of input tax
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services)
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person engaged in the business of planning,
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charged on goods
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scheduling,
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organizing, arranging
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tours
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and
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services used
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(which may include arrangements for
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in
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supplying
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the
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accommodation, sightseeing or other similar
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2.5
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service
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has
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not
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services) by any mode of transport, and
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been taken
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includes any person engaged in the business
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[Please
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refer
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to
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of operating tours.
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Explanation
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no.
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(iv)]
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2. The bill issued
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for
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supply of
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this
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9
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service
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indicates
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that it is inclusive
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of
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charges
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of
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accommodation
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and
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transportation
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required
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for
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such
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a tour
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c
polymers produced
by manufacturing
processes either,-
(a) by polymerisation of organic monomers
to
produce
polymers
such
as
polyamides, polyesters, polyolefins
or
polyurethanes,
or
by
chemical
modification of polymers produced by
11
Notification no 11/2017 Central Tax (Rate) date on 28th June, 2017, GST
The extract of GST Notification No. 11/2017- Central Tax (Rate) is given below:
Notification No. 11/2017- Central Tax (Rate), GST
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11/2017-Central Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-
section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-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
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this process [for example, poly(vinyl
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alcohol) prepared by the hydrolysis of
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poly(vinyl acetate)]; or
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corresponding entry in column (5) of the said Table:-
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Table
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and
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the
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amount charged in
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the
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bill
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is
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the
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gross
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amount
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charged for such a
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tour including the
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charges
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of
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accommodation
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and
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transportation
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required
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for
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such
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a tour.
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(ii) Support services other than (i) above
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9
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-
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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, 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;
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Nil
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-
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(c) processes carried out at an
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agricultural
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farm
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including
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tending,
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pruning,
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cutting,
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harvesting,
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Sl
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Chapter,
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Rate
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No.
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Section
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or
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Description of Service
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(per cent.)
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Condition
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Heading
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(1)
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(2)
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(3)
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(4)
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(5)
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1
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Chapter 99
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All Services
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2
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Section 5
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Construction Services
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3
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Heading 9954
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(i) Construction of a complex, building, civil
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(Construction
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structure or a part thereof, including a
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services)
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complex or building intended for sale to a
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buyer, wholly or partly, except where the
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&nn="bottom" width="145">
drying,
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cleaning,
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trimming,
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sun
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drying,
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fumigating,
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curing,
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sorting,
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grading,
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cooling or bulk packaging and such like
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operations which do not alter the
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essential
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characteristics
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of agricultural
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produce but make it only marketable for
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the primary market;
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(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
10
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(e) loading, unloading, packing, storage
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or warehousing of agricultural produce;
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(f) agricultural extension services;
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(g) services by any Agricultural Produce
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Marketing Committee or Board or
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services provided by a commission agent
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for sale or purchase of agricultural
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produce.
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(ii) Services by way of pre-conditioning,
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pre-cooling, ripening,waxing, retail
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packing, labelling of fruits and vegetables
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which do not change or alter the essential
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characteristics of the said fruits or
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vegetables.
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(iii) Carrying out an intermediate production
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process as job work in relation to cultivation
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of plants and rearing of all life forms of
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animals, except the rearing of horses, for
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food, fibre, fuel, raw material or other
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similar products or agricultural produce.
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(ii) Support services
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to
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mining,
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electricity,
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9
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-
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entire consideration
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has been received
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after
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9
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-
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issuance of completion certificate, where
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required, by the competent authority or after
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its first occupation, whichever is earlier.
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(Provisions of paragraph 2 of this notification
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shall apply for valuation of this service)
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<
(b) by dissolution or chemical treatment of
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natural organic polymers (for example,
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cellulose) to produce polymers such as
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cuprammonium rayon (cupro) or viscose
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rayon, or by chemical modification of
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natural organic polymers (for example,
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cellulose, casein and other proteins, or
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gas and water distribution.
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25
|
Heading 9987
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Maintenance, repair and
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installation (except
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9
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-
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construction) services.
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26
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Heading 9988
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(i) Services by way of job work in relation to-
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(Manufacturing
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(a) Printing of newspapers;
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services
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on
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(b) Textile yarns (other than of man-made
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physical
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inputs
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fibres) and textile fabrics;
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(goods)
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owned
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(c) Cut
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and polished diamonds; precious
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by others)
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and semi-precious stones; or plain and
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studded jewellery of gold and other
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precious metals, falling under Chapter
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71 in the First Schedule to the Customs
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Tariff Act, 1975 (51of 1975);
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(d) Printing of books (including Braille
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books), journals and periodicals;
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(e) Processing of hides, skins and leather
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2.5
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-
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falling under Chapter 41 in the First
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Schedule to the Customs Tariff Act,
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1975 (51of 1975).
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Explanation.- “man made fibres” means
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staple fibres and filaments of organi
|
/p>
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alginic acid), to produce polymers such
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as cellulose acetate or alginates.
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(ii) Manufacturing services on physical inputs
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(goods) owned by others, other than (i)
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9
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-
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above.
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27
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Heading 9989
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Other manufacturing
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services; publishing,
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(ii) composite supply of works contract as
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defined in clause 119 of section 2 of Central
|
9
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-
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Goods and Services Tax Act, 2017.
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(iii) construction services
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other than (i)
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and
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9
|
-
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(ii) above.
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4
|
Section 6
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Distributive
|
Trade
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Services;
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Accommodation,
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Food
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and
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Beverage
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Service; Transport Services;
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Gas
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and
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1
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Electricity Distribution Services
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5
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Heading 9961
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Services in wholesale trade.
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printing and reproduction services; materials
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9
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-
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recovery services.
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28
|
Section 9
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Community, Social and Personal Services
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and other miscellaneous services
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29
|
Heading 9991
|
Public administration and other services
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provided to the community as a whole;
|
9
|
-
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compulsory social security services.
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30
|
Heading 9992
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Education services.
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9
|
-
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31
|
Heading 9993
|
Human health and social care services.
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9
|
-
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32
|
Heading 9994
|
Sewage and waste collection, treatment and
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disposal and other environmental protection
|
9
|
-
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services.
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33
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Explanation-This
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service
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does not
|
include
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sale or purchase of goods but includes:
|
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– Services
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of
|
commission
|
agents,
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commodity brokers, and auctioneers and
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all other traders who negotiate whole sale
|
9
|
-
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commercial transactions between buyers
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and sellers, for a fee or commission’
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– Services of electronic whole sale agents
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and brokers,
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– Services of whole sale auctioning houses.
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6
|
Heading 9962
|
Services in retail trade.
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Explanation- This service does not
|
include
|
9
|
-
|
|
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sale or purchase of goods
|
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7
|
Heading 9963
|
(i) Supply, by way of or as part of any service
|
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(Accommodation,
|
or in any other manner whatsoever, of goods,
|
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food and beverage
|
being food or any
|
other
|
article for
|
human
|
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|
|
services)
|
consumption or drink, where such supply or
|
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|
service is for cash, deferred payment or other
|
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|
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valuable consideration, provided by a
|
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|
|
restaurant,
|
eating
|
joint
|
including
|
mess,
|
6
|
-
|
|
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canteen, neither having the facility of air-
|
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conditioning or central air-heating in any part
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of the establishment, at any time during the
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year nor having licence or permit or by
|
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whatever name called to serve alcoholic
|
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liquor for human consumption.
|
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(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.
|
6
|
|
|
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
|
9
|
-
|
|
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
|
|
|
|
d valign="bottom" width="29">
|
|
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
|
|
|
Heading 9995
|
Services of membership organisations.
|
|
9
|
-
|
|
Heading 9996
|
(i) Services by way of admission or access to
|
|
|
34
|
(Recreational,
|
circus, Indian classical dance including folk
|
9
|
-
|
|
cultural
|
and
|
dance, theatrical performance, drama.
|
|
|
|
|
sporting
|
|
(ii) Services by way of admission exhibition
|
|
|
|
services)
|
|
of
|
cinematograph
|
films where
|
price
|
of
|
9
|
-
|
|
|
|
admission ticket is one hundred rupees or
|
|
|
|
|
|
|
|
|
less.
|
|
|
|
|
|
|
|
|
|
|
|
(iii) Services by way of admission to
|
|
|
|
|
|
entertainment events or access to amusement
|
|
|
|
|
|
facilities
|
including
|
exhibition
|
of
|
|
|
|
|
|
cinematograph films,
|
theme
|
parks, water
|
14
|
-
|
|
|
|
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
|
14
|
-
|
|
|
|
such club.
|
|
|
|
|
|
|
|
|
|
|
|
(v) Gambling.
|
|
|
|
|
|
14
|
-
|
|
|
|
(vi)
|
Recreational,
|
cultural
|
and
|
sporting
|
9
|
-
|
|
|
|
services other than (i), (ii), (iii), (iv) and (v)
|
|
|
|
|
|
|
|
|
|
|
|
12
|
|
|
|
|
human consumption or any drink, where such
|
|
|
|
|
supply or service is for cash, deferred
|
|
|
|
|
payment or other valuable consideration,
|
9
|
-
|
|
|
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
|
9
|
-
|
|
|
for human consumption), as a part of such
|
|
|
|
|
outdoor catering and such supply or service is
|
|
|
|
|
for cash, deferred payment or other valuable
|
|
|
|
|
consideration.
|
|
|
|
|
|
|
|
above.
|
|
|
|
|
|
35
|
Heading 9997
|
Other services (washing, cleaning and dyeing
|
|
|
|
|
services;
|
beauty and
|
physical well-being
|
9
|
-
|
|
|
services; and other miscellaneous services
|
|
|
|
|
|
|
including services nowhere else classified).
|
|
|
36
|
Heading 9998
|
Domestic services.
|
|
|
9
|
-
|
37
|
Heading 9999
|
Services
|
provided
|
by
|
extraterritorial
|
9
|
-
|
|
|
organisations and bodies.
|
|
|
|
|
|
|
- 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.
- 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.
- 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 annexed scheme of cl
(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.
9
-
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
human consumption), where such supply or
9
-
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
14
-
3
assification of services (Annexure). (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 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. 13
|
|
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
|
|
|
(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.
- 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
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),
9
-
(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
2.5
service
is
not
utilised for paying
central
tax
or
integrated 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);
2.5
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
Provided
that
accompanied belongings, by air in economy
2.5
credit of input tax
class.
charged on goods
used in supplying
4
|
|
|
|
|
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.
|
|
2.5
|
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
|
6
|
-
|
|
|
|
|
|
|
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
|
|
|
|
|
2.5
|
in
|
supplying
|
the
|
|
|
|
|
service
|
has
|
not
|
|
|
|
|
|
|
|
|
|
|
been taken
|
|
|
|
|
|
|
|
[Please
|
refer
|
to
|
|
|
|
|
|
Explanation
|
no.
|
|
|
|
|
|
(iv)]
|
|
|
|
|
|
(vii) Passenger transport services other than
|
9
|
-
|
|
|
|
|
|
|
(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
|
|
|
|
|
2.5
|
service
|
is
|
not
|
|
|
|
|
|
utilised for paying
|
|
|
|
|
|
central
|
tax
|
or
|
|
|
|
|
|
integrated
|
tax
|
on
|
|
|
|
|
|
the
|
supply
|
of
|
the
|
|
|
|
|
|
service
|
|
|
|
|
|
(ii) Transport of goods in a vessel.
|
|
|
Provided
|
|
that
|
|
|
|
|
|
credit of input tax
|
|
|
|
|
|
charged on goods
|
|
|
|
|
|
(other
|
than
|
on
|
|
|
|
|
2.5
|
ships,
|
|
vessels
|
|
|
|
|
including
|
bulk
|
|
|
|
|
|
|
|
|
|
|
carriers
|
|
|
and
|
|
|
|
|
|
tankers)
|
used
|
in
|
|
|
|
|
|
supplying
|
|
the
|
|
|
|
|
|
service
|
has
|
not
|
|
|
5
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
been taken
|
|
|
|
|
|
|
|
|
|
[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”
|
2.5
|
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
|
6
|
-
|
|
|
|
|
|
|
by any person other than Indian Railways.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(v) Goods transport services other than (i),
|
9
|
-
|
|
|
|
|
|
|
(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
|
services used
|
|
vehicles)
|
|
|
|
|
|
2.5
|
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”
|
2.5
|
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)]
|
|
|
|
|
|
(ii) Supporting
|
services
|
in transport other
|
9
|
-
|
|
|
|
|
|
|
than (i) above.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12
|
Heading 9968
|
Postal and courier services.
|
|
9
|
|
|
|
|
|
|
|
|
|
|
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
13
|
Heading 9969
|
Electricity, gas, water and other distribution
|
9
|
|
|
|
|
|
|
|
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
|
6
|
Provided
|
|
that
|
|
(Financial
|
and
|
fund in relation to chit.
|
|
|
credit of input tax
|
|
|
|
|
|
|
|
|
6
|
|
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related
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Explanation.-
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charged on goods
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services)
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(a) "chit" means a transaction whether called
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used in supplying
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chit, chit fund, chitty, kuri, or by whatever
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the service has not
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name by or under which a person enters into
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been taken
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an agreement with a specified number of
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[Please
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refer
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to
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persons that every one of them shall
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Explanation
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no.
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subscribe a certain sum of money (or a
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(iv)]
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certain quantity of grain instead) by way of
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periodical instalments over a definite period
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and that each subscriber shall, in his turn, as
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determined by lot or by auction or by tender
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or in such other manner as may be specified
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in the chit agreement, be entitled to a prize
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amount;
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(b) “foreman of a chit fund” shall have the
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same meaning as is assigned to the
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expression “foreman” in clause (j) of section
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2 of the Chit Funds Act, 1982 (40 of 1982).
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(ii) Transfer of the right to use any goods for
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Same rate
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any purpose (whether or not for a specified
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of central
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period) for cash, deferred payment or other
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tax as on
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valuable consideration.
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supply of
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like goods
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-
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involving
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transfer of
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title in
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goods
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(iii) Any transfer of right in goods or of
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Same rate
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undivided share in goods without the transfer
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of central
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of title thereof.
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tax as on
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supply of
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like goods
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-
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involving
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transfer of
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title in
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goods
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(iv) Leasing of aircrafts by an operator for
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operating scheduled air transport service or
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scheduled air
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cargo
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service
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by way
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of
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Provided
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that
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transaction covered by clause (f) paragraph 5
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credit of input tax
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of Schedule II
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of the
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Central
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Goods
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and
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charged on goods
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Services Act, 2017.
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used in supplying
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Explanation.-
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2.5
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the service has not
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(a) “operator” means a person, organisation
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been taken
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or enterprise engaged in or offering to engage
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[Please
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refer
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to
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in aircraft operations;
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Explanation
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no.
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(b) “scheduled
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air transport service” means
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(iv)]
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an air transport service undertaken between
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the same two or more places operated
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according to a published time table or with
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7
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flights so regular or frequent that they
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constitute a recognisable systematic series,
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each flight being open to use by members of
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the public;
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(c) “scheduled air cargo service” means air
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transportation of cargo or mail on a scheduled
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basis according to a published time table or
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with flights so regular or frequent that they
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constitute a recognisably systematic series,
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not open to use by passengers.
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(v) Financial and related services other than
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9
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(i), (ii), (iii), and (iv) above.
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-
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16
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Heading 9972
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Real estate services.
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9
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-
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17
|
Heading 9973
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(i) Temporary or permanent transfer or
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(Leasing
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or
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permitting the use or enjoyment of
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rental services,
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Intellectual Property (IP) right in respect of
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6
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-
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with or without
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goods other than Information Technology
|
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operator)
|
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software.
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(ii) Temporary or permanent transfer or
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permitting the use or enjoyment of
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Intellectual Property (IP) right in respect of
|
9
|
-
|
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Information Technology software.
|
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[Please refer to Explanation no. (v)]
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|
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(iii) Transfer of the right to use any goods for
|
Same rate
|
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Name:
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