Notification no 31/2017 Central Tax (Rate) date on 13th October, 2017, GST

 

Seeks to amend notification No. 11/2017-CT(R).

 

The extract of GST Notification No. 31/2017- Central Tax (Rate) is given below:

 

Notification No. 31/2017- 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. 31/2017-Central Tax (Rate)

 

New Delhi, the 13^th October, 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 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^thJune, 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^thJune, 2017, namely:-

 

In the said notification,

 

(i)        in the Table, -

 

(a)   against serial number 3, -

 

1. in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government,

 

Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted;

 

1. in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall be substituted;

 

1. in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: -

 

“Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”;

 

1. for item (vii), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -

 

(3)	(4)			(5)
“(vii)Composite  supply  of  works  contract  as		Provided	that    where		the
defined in clause (119) of section 2 of the Central		services	are	supplied	to	a
Goods  and  Services  Tax  Act,  2017,  involving	2.5	Government		Entity,	they
predominantly earth  work  (that  is,  constituting		should have been procured by
more than 75per cent. of the value of the works		the said	entity in relation to			a
1

contract)  provided  to  the  Central  Government,		work  entrusted  to  it  by  the
State   Government,   Union   territory,   local		Central    Government,    State
authority,   a   Governmental   Authority   or   a		Government, Union territory or
Government Entity.		local authority, as the case may
		be
(viii)  Composite  supply  of  works  contract  as
defined in clause (119) of section 2 of the Central
Goods   and   Services   Tax   Act,   2017   and
associated services, in respect of offshore works	6	-
contract relating to oil and gas exploration and
production (E&P) in the offshore area beyond 12
nautical  miles  from  the  nearest  point  of  the
appropriate base line.
(ix) Construction services other than (i), (ii), (iii),	9	-”;
(iv), (v), (vi), (vii)and (viii) above.

 

(b)   against serial number 8, for item (ii), in column (5), for the word “or” the word “and” shall be substituted.

 

(c)   against serial number 8, for item (vi), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -

 

(3)	(4)	(5)
“(vi) Transport of passengers by		Provided that credit of input tax charged on
any  motor  vehicle  designed  to		goods and services used in supplying the
carry passengers  where the cost		service, other than the input tax credit of
of   fuel   is   included   in   the		input service in the same line of business
consideration  charged  from  the	2.5	(i.e. service procured from another service
service recipient.		provider  of  transporting  passengers  in  a
		motor  vehicle  or  renting  of  a  motor
		vehicle), has not been taken.
		[Please refer to Explanation no. (iv)]
		or
	6	-”;

 

 (d)   against serial number 9, for item (v), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -

 

(3)		(4)		(5)
“(v) Transportation of natural gas				Provided that credit of input tax charged on
through pipeline		2.5		goods and services used in supplying the
				service has not been taken
				[Please refer to Explanation no. (iv)]
				or
		6		-
(vi)   Goods   transport	services
other than (i), (ii), (iii),	(iv) and	9		-”;
(v) above
			2

(e)   against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -

 

(3)		(4)	(5)
“(i) Renting of any motor vehicle			Provided that credit of input tax charged on
designed   to   carry	passengers		goods and services used in supplying the
where the cost of fuel is included			service, other than the input tax credit of
in the consideration charged from			input service in the same line of business
the service recipient.		2.5	(i.e. service procured from another service
			provider  of  transporting  passengers  in  a
			motor vehicle or renting of a motor vehicle)
			has not been taken.
			[Please refer to Explanation no. (iv)]
			or
		6	-”;

 

(f)    against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: -

 

(3)	(4)	(5)
“(v)   Leasing   of   motor   vehicles	65 per cent. of the rate of central tax as
purchased and leased prior to 1st  July	applicable  on  supply  of  like  goods
2017;	involving transfer of title in goods.	-
	Note:- Nothing contained in this entry
	shall apply on or after 1st  July, 2020.
(vi) Financial and related services other	9	-”;
than (i), (ii), (iii), (iv), and (v) above.

 

(g)   against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

(3)	(4)	(5)
“(vi)   Leasing   of   motor   vehicles	65 per cent. of the rate of central tax as
purchased and leased prior to 1st  July	applicable  on  supply  of  like  goods
2017;	involving transfer of title in goods.	-
	Note:- Nothing contained in this entry
	shall apply on or after 1st  July, 2020.
(vii) Leasing or rental services, with or	Same rate of central tax as applicable	-”;
without  operator,  other  than  (i),  (ii),	on  supply  of  like  goods  involving
(iii), (iv), (v) and (vi) above.	transfer of title in goods

 

(h)   against serial number 26,in column (3), -

 

(i)           in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

 

(ii)        in item (i),after sub-item (d), the following sub-item shall be inserted, namely: -

 

“(da) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5per cent. or Nil;”

 

(iii)      in item (i), after sub-item (e), the following sub-items shall be inserted, namely: -

 

“(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

 

(g)                           all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;

 

(h)                           manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

 

(iv)       after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely: -

 

(3)	(4)	(5)
“(ia)Services by way of job work in relation to-
(a) manufacture of umbrella;	6	-”;
(b) printing of all goods falling under Chapter 48 or 49, which attract
CGST @ 6per cent.

 

(v)    in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - “(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent. or Nil.”;

 

(vi)   after item (ii), in columns (3), (4) and (5)in column (3) and the entries relating thereto, the following shall be inserted, namely: -

 

(3)	(4)	(5)
“(iia) Services by way of any treatment or process on goods belonging to
another person, in relation to printing of all goods falling under Chapter 48 or	6	-”;
49, which attract CGST @ 6per cent.

 

(vii) in item (iii), for the word, brackets and figures “and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;

 

(i)  against serial number 27, for item (i), in columns (3), (4) and (5)and the entries relating thereto in, the following shall be substituted, namely: -

 

(3)	(4)	(5)
(i) Services by way of printing of all goods falling under Chapter 48 or 49
[including  newspapers,  books  (including  Braille  books),  journals  and
periodicals], which attract CGST @ 6 per cent. or 2.5per cent. or Nil, where	6	-”;
only content is supplied by the publisher and the physical inputs including
paper used for printing belong to the printer.

 

(ii)     inparagraph 2, for the words, brackets and figures “at item (i)”, the words, brackets, figures and letters, “at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]” shall be substituted;