Notification no 12/2017 Central Tax (Rate) date on 28th June, 2017
The extract of GST Notification No. 12/2017- Central Tax (Rate) is given below:
Notification No. 12/2017- Central Tax (Rate)
[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. 12/2017- 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 11 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 exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-
Table
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Sl.
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Chapter,
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Description of Services
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Rate
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Condition
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No.
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Section,
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(per cent.)
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Heading,
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Group or
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Service Code
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(Tariff)
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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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Services by an entity registered under
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Nil
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Nil
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|
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section 12AA of the Income-tax Act,
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1961 (43 of 1961) by way of charitable
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activities.
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2
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Chapter 99
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Services by way of transfer of a going
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Nil
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Nil
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|
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concern, as a whole or an independent
|
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part thereof.
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3
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Chapter 99
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Pure services (excluding works contract
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Nil
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Nil
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service or other composite supplies
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involving supply of any goods) provided
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to the Central Government, State
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Government or Union territory or local
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authority or a Governmental authority by
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way of any activity in relation to any
|
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function entrusted to a Panchayat under
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article 243G of the Constitution or in
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1
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