Notification no 20/2019 Central Tax (Rate) date on 30th September, 2019, GST 

 

Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019

The extract of GST Notification No. 20/2019- Central Tax (Rate) is given below:

Notification No. 20/2019- 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. 20/2019- Central Tax (Rate) 

New Delhi, the 30^th September, 2019

 

G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3) and (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 the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, 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 28^th June, 2017, namely:-

 

In the said notification, -

(i)        in the Table, -

 

(a)    against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, -

 

(3)	(4)		(5)
“(i) Supply of „hotel accommodation? having value of supply
of a unit of accommodation above one thousand rupees but	6	-
less than or equal to seven thousand five hundred rupees per
unit per day or equivalent.
(ii)  Supply  of  „restaurant  service?  other  than  at  „specified		Provided		that
premises?		credit	of	input
		tax charged on
		goods		and
	2.5	services		used
		in	supplying
		the service has
		not been taken
		[Please refer to
		Explanation
		no. (iv)]
(iii)  Supply  of  goods,  being  food  or  any  other  article  for		Provided		that
human consumption or any drink, by the Indian Railways or		credit	of	input
Indian Railways Catering and Tourism Corporation Ltd. or	2.5	tax charged on
their licensees, whether in trains or at platforms.		goods		and
		services		used
		in	supplying
1

							the service has
							not been taken
							[Please refer to
							Explanation
							no. (iv)]
(iv)  Supply  of  „outdoor  catering?,  at  premises  other  than							Provided		that
„specified premises? provided by any person other than-							credit	of	input
(a)	suppliers	providing	„hotel	accommodation?	at		tax charged on
	„specified premises?, or						goods		and
(b)	suppliers located in „specified premises?.						services		used
						2.5	in	supplying
							the service has
							not been taken
							[Please refer to
							Explanation
							(iv)]
(v)  Composite  supply  of  „outdoor  catering?  together  with							Provided		that
renting of premises (including hotel, convention center, club,							credit	of	input
pandal, shamiana or any other place, specially arranged for							tax charged on
organising  a  function)  at  premises  other  than  „specified							goods		and
premises? provided by any person other than-							services		used
(a)	suppliers	providing	„hotel	accommodation?	at	2.5	in	supplying
	„specified premises?, or						the service has
(b)	suppliers located in „specified premises?.						not been taken
							[Please refer to
							Explanation
							(iv)]

 

(vi)   Accommodation, food and beverage services other than (i) to (v) above 

 

Explanation:

 

(a)     For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5),

 

which is a mandatory rate and shall not be levied at the rate as	9	-”;
specified under this entry.

 

(b)       This entry covers supply of „restaurant service? at „specified premises?

 

(c)     This entry covers supply of „hotel accommodation? having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.

(d)  This entry covers supply of „outdoor catering?, provided by suppliers providing „hotel accommodation? at „specified premises?, or suppliers located in „specified premises?.

 

(e)    This entry covers composite supply of „outdoor catering? together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing „hotel accommodation? at „specified premises?, or suppliers located in „specified premises?.

 

(b)   against serial number 10, in column (2), after the word “vehicles”, the words “with operators” shall be inserted;

 

(c)    against serial number 10, in column (3), in item (iii), the words “or without” shall be omitted;

 

(d)   against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted;

 

(e)    against serial number 15, in column (3), in item (vii), the brackets and words “, (iv)” shall be omitted;

 

(f)    against serial number 17, in column (2), the figures and words “, with or” shall be omitted;

 

(g)   against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted;

 

(h)   against serial number 17, in column (3), for item (viii), the following shall be substituted;

 

“(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.” 

 

(i)     against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -

 

	(3)			(4)	(5)
“(ia) Other professional, technical and
business	services	relating	to	6	-”;
exploration,   mining   or   drilling   of
petroleum crude or natural gas or both

 

(j)     against serial number 21, in column (3), in item (ii), for the brackets and words “(i) above”, the brackets and words “(i) and (ia) above” shall be substituted;

 

(k)   against serial number 24, in column (2), after the numbers “9986”, the brackets, words and figures “(Support services to agriculture, hunting, forestry, fishing, mining and utilities)” shall be inserted;

 

(l)     against serial number 24, in column (3), in item (ii), for the words “Service of”, the words “Support services to” shall be substituted;

 

(m) against  serial  number  26,  in  column  (3),  in  item  (i),  in  clause  (c),  after  the  words

“products”, the figures and words “, other than diamonds,” shall be inserted;

 

(n)   against serial number 26, in column (3), after item (ia) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -

 

(3)	(4)	(5)
“(ib)  Services  by  way  of  job  work  in
relation to diamonds falling under chapter	0.75	-
3

71  in  the  First  Schedule  to  the  Customs
Tariff Act, 1975 (51of 1975);
(ic) Services by way of job work in relation	9	-
to bus body building;
(id) Services by way of job work other than	6	-”;
(i), (ia), (ib) and (ic) above;

 

(o)   against serial number 26, in column (3), in item (iv), after the brackets, words and figures

“(ia),”, the brackets, words and figures “(ib), (ic), (id),” shall be inserted;

 

(ii)      in the paragraph 2A, the word “registered” shall be omitted; 

 

(iii)    in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:-

 

“(xxxii) „Restaurant service? means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied.

 

(xxxiii)    „Outdoor catering? means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.

 

(xxxiv)    „Hotel accommodation? means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation.

 

(xxxv)      „Declared tariff? means 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.

 

(xxxvi)     „Specified premises? means premises providing „hotel accommodation? services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”.

 

(iv)    in the „Annexure: Scheme of Classification of Services?, annexed to the notification, -

 

(a)    against serial number 119 to 124, in column (4), for the words “with or without”, wherever they occur, the word “with” shall be substituted;

 

(b)   against serial number 232 to 240, in column (4), for the words “with or without”, wherever they occur, the word “without” shall be substituted.”. 

 

 2. This notification shall come into force with effect from the 1^st day of October, 2019.