Central Tax (Rate) Notification No 20 of 2017 dt 22nd August, 2017 under GST

Posted on 20 April 2023 Category : Notifications

(b) a

civil structure or any other original works

pertaining to a scheme under Jawaharlal Nehru

National Urban Renewal Mission or Rajiv

Awaas Yojana;

civil structure or any other original works

pertaining to the “In-situ rehabilitation of

existing slum dwellers using land as a resource

through

private

participation”

under

the

Housing for All (Urban) Mission/Pradhan

Mantri Awas Yojana, only for existing slum

dwellers;

(d) a

civil structure or any other original works

pertaining to the “Beneficiary led individual

house construction / enhancement” under the

Housing for All (Urban) Mission/Pradhan

Mantri Awas Yojana;

(e) a pollution control or effluent treatment plant,

except located as a part of a factory; or

(f)

a structure meant for funeral, burial or

cremation of deceased.

(v) Composite supply of works contract as defined in

clause

(119) of section 2 of the Central Goods and

Services

Tax

Act, 2017, supplied by way

construction, erection, commissioning, or installation of

original works pertaining to,-

(a) railways, excluding monorail and metro;

(b) a single residential unit otherwise than as a part

of a residential complex;

(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved

	by the competent authority under-
	(1) the “Affordable Housing in
	Partnership” component of the Housing
	for All (Urban) Mission/Pradhan Mantri
	Awas Yojana;
	(2) any housing scheme of a State
	Government;
(e)	post-harvest	storage	infrastructure	for
	agricultural produce including a cold storage for
	such purposes; or
(f)	mechanised food grain handling system,
	machinery or equipment for units processing
	agricultural produce as food stuff excluding
	alcoholic beverages.

(vi) Construction services other than (i), (ii), (iii), (iv)					9	-”;
and (v) above.					9	-”;
and (v) above.

(3)	(4)			(5)

“(vi) Transport of passengers by motorcab where the		Provided that credit
cost of fuel is included in the consideration charged		of input tax charged
from the service recipient.		on	goods		and
		services		used	in
	2.5	supplying			the
	2.5	service has not been
		service has not been
		taken
		[Please		refer	to
		Explanation			no.
		(iv)]

		or

	6			-”;

(3)		(4)	(5)

“(iii) Services of goods	transport agency (GTA) in	2.5	Provided that credit
relation to transportation	of goods (including used	2.5	of input tax charged
relation to transportation	of goods (including used		of input tax charged

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household goods for personal use).		on	goods			and
Explanation.- “goods transport agency” means any		services		used		in
person who provides service in relation to transport of		supplying				the
goods by road and issues consignment note, by		service has not been
whatever name called.		taken
		[Please			refer	to
		Explanation				no.
		(iv)]

			or

		Provided			that	the
		goods			transport
		agency			opting	to
		pay	central tax			@
		6% under this entry
	6	shall,		thenceforth,
		be	liable		to	pay
		central tax @ 6% on
		all	the	services of
		GTA supplied				by
		it.”;

(3)	(4)			(5)

“(i) Renting of motorcab where the cost of fuel is		Provided that credit
included in the consideration charged from the service		of input tax charged
recipient.		on	goods		and
		services		used	in
	2.5	supplying			the
	2.5	service has not been
		service has not been
		taken
		[Please		refer	to
		Explanation			no.
		(iv)]

		or

	6			-”;

Central Tax (Rate) Notification No 20 of 2017 dt 22nd August, 2017 under GST

Comments

Discussion Forum

(3)	(4)			(5)

“(i) Services of goods transport agency (GTA) in		Provided that credit
relation to transportation of goods (including used		of input tax charged
household goods for personal use).		on	goods			and
Explanation.- “goods transport agency” means any		services		used		in
person who provides service in relation to transport of	2.5	supplying				the
goods by road and issues consignment note, by	2.5	service has not been
goods by road and issues consignment note, by		service has not been
whatever name called.		taken
		[Please			refer	to
		Explanation				no.
		(iv)]

			or

		Provided			that	the
		goods			transport
		agency			opting	to
		pay	central tax			@
		6% under this entry
	6	shall,		thenceforth,
		be	liable		to	pay
		central tax @ 6% on
		all	the	services of
		GTA supplied				by
		it.”;

(3)	(4)	(5)

“(ii) Services by way of any treatment or process on goods
belonging to another person, in relation to-
(a) printing of newspapers;	2.5	-

(1)	(2)	(3)	(4)	(5)

“27	Heading	(i) Services by way of printing of
	9989	newspapers, books (including Braille books),
		journals and periodicals, where only content
		is supplied by the publisher and the physical	6	-
		inputs including paper used for printing
		belong to the printer.

		(ii) Other manufacturing services; publishing,
		printing and reproduction services; materials	9	-”;
		recovery services, other than (i) above.

	(3)		(4)	(5)

“(iii) Composite supply of works contract as defined in
clause	(119) of section 2 of the Central Goods and
Services Tax Act, 2017, supplied to the Government, a
local authority or a Governmental authority by way
of construction, erection, commissioning,		installation,
completion, fitting out, repair, maintenance, renovation,
or alteration of, -
(a) a historical monument, archaeological site or			6	-
	remains of national importance, archaeological		6	-
	remains of national importance, archaeological
	excavation, or antiquity specified under the
	Ancient Monuments and Archaeological Sites
	and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply
	(ii) water treatment, or (iii) sewerage treatment
	or disposal.

(iv) Composite supply of works contract as defined in			6	-
clause	(119) of section 2 of the Central	Goods and	6	-
clause	(119) of section 2 of the Central	Goods and

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