Central Tax (Rate) Notification No 20of 2019 dt 30th September, 2019 under GST

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 30th 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 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, -

(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 1st day of October, 2019. 

 

[F. No.354/136/2019 -TRU]

 

(Ruchi Bisht)

Under Secretary to the Government of India

 

Note: - The principal notification No. 11/2017 - Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 10/2019-Central Tax (Rate), dated the 10th May, 2019, published vide number G.S.R. 354(E), dated the 10th May, 2019.

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

What is IGST in brief?

What is CGST in brief?

Difference between GST and SGST

Difference between SGST and Central Excise Tax

Difference between SGST and CENVAT

Procedures to obtain GST registration for non-resident taxable person

Is digital signature option available under registration of GST in India?

 Advantages of GST registration in India

Export procedure changes after GST implementation

Factory stuffing procedures after GST implementation

Section 74 Determination of tax not paid, CGST Act, 2017             

Officers to assist proper officers, Sec 72 of CGST Act, 2017           

Inspection of goods in movement, Sec 68 of CGST Act, 2017

What is entry tax in lieu of octroi (ETILOO) under GST 

Term RBI on T+1 basis under GST 

Term Provisional Identification Number(PID)under GST

 Import customs clearance procedures

 Import General Manifest (IGM)

Importance of Bill of Lading

Introduction to this web site.

 Is Airway bill a documents of title?

 Is Customs House Agents (CHA ) required to be appointed mandatory?

 Is DP terms of payment safe in export business?

Is Letter of Credit LC safe for an Importer?

 Is ON BOARD CERTIFICATE required for LC negotiation

 Is Received for shipment Bill of Lading sufficient for LC negotiation?

 Is Risk Management System (RMS) simplify import? What is RMS in import.

 Is sales tax applicable on shipments effected under high sea sales


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers