Notification no 46/2017 Central Tax (Rate) date on November, 2017, GST

 

 

Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

  

The extract of GST Notification No. 46/2017- Central Tax (Rate) is given below:

 

Notification No. 46/2017- 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. 46/2017-Central Tax (Rate)

 

New Delhi, the 14^th November, 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^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, in the Table, -

 

(i)     against serial number 3, in column (3), in item (vi), for the words “Services provided”, the words “Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided” shall be substituted;

 

(ii)  against serial number 7,-

 

(a)   for item (i) in column (3) and the entries relating thereto in columns (3), (4) and

(5), the following shall be substituted, namely:-

 

(3)	(4)			(5)
“(i) Supply, by way of or as part of any service or in any		Provided		that  credit
other manner whatsoever, of goods, being food or any		of input tax charged
other article for human consumption or drink, where		on	goods		and
such supply or service is for cash, deferred payment or		services		used	in
other valuable consideration, provided by a restaurant,		supplying the service
eating  joint  including  mess,  canteen,  whether  for		has not been taken
consumption on or away from the premises where such		[Please		refer	to
food  or  any other  article  for  human  consumption  or	2.5	Explanation			no.
drink  is  supplied,  other  than  those  located  in  the		(iv)].”;
premises of hotels, inns, guest houses, clubs, campsites
or  other  commercial  places  meant  for  residential  or
lodging purposes having declared tariff of any unit of
accommodation of seven thousand five hundred rupees
and above per unit per day or equivalent.
Explanation.- “declared tariff” includes 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.

 

 

 

(b)  for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and

(5), the following shall be substituted, namely:-

 

(3)		(4)	(5)
“(iii) Supply, by way of or as part of any service or in
any other manner whatsoever, of goods, being food or
any other article for human consumption or any drink,
where  such  supply  or  service  is  for  cash,  deferred
payment or other valuable consideration, 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, located in the premises of hotels, inns,
guest  houses,  clubs,  campsites	or  other  commercial		-”;
places meant for residential or lodging purposes having
declared tariff of any unit of accommodation of seven
thousand five hundred rupees and above per unit per
day or equivalent.
Explanation.- “declared tariff” includes 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.

 

 

 

(c)   the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and

(5), shall be omitted;

 

(d)   in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:-

 

“(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.

 

Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for