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Notification no 20/2017 Central Tax (Rate) date on 22nd August, 2017, GST
Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge CGST @ 6%
The extract of GST Notification No. 20/2017- Central Tax (Rate) is given below:
Notification No. 20/2017- 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. 20/2017-Central Tax (Rate)
New Delhi, the 22nd August, 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 makes the following 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 28th 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, in the Table,-
(i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
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(3)
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(4)
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(5)
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“(iii) Composite supply of works contract as defined in
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clause
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(119) of section 2 of the Central Goods and
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Services Tax Act, 2017, supplied to the Government, a
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local authority or a Governmental authority by way
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of construction, erection, commissioning,
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installation,
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completion, fitting out, repair, maintenance, renovation,
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or alteration of, -
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(a) a historical monument, archaeological site or
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6
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-
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remains of national importance, archaeological
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“(ii) Services by way of any treatment or process on goods
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belonging to another person, in relation to-
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(a) printing of newspapers;
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2.5
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-
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(b)printing of books (including Braille books), journals and periodicals.
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(iii) Manufacturing services on physical inputs (goods) owned by
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others, other than (i) and (ii) above.
(vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-
(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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“27
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Heading
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(i) Services by way of printing of
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9989
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newspapers, books (including Braille books),
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journals and periodicals, where only content
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is supplied by the publisher and the physical
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6
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-
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inputs including paper used for printing
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belong to the printer.
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(ii) Other manufacturing services; publishing,
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printing and reproduction services; materials
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9
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-”;
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recovery services, other than (i) above.
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(viii) against serial number 34, in column (3), in item (i), after the word “dr">
excavation, or antiquity specified under the
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