Integrated Tax (Rate) Notification No. 01 of 2018 DT 25th January, 2018, GST

Posted on 22 April 2023 Category : Notifications

Notification No. 01/2018 Integrated Tax (Rate) DT on 25th January, 2018, GST

Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.

The Extract of GST Notification No. 01/2018 – Integrated Tax (Rate) is given below:

Notification No. 01/2018 – Integrated 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. 1/2018-Integrated Tax (Rate)

New Delhi, the 25^th January, 2018

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-

section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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. 8/2017- Integrated 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. 683(E), dated the 28th June, 2017, namely:-

In the said notification,

(i) in the Table, -

(a) against serial number 3, in column (3), -

(A) in item (iv),

(I) for sub-item (c), the following sub-item shall be substituted, namely: -

‘(c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;

(II) after sub-item (d), the following sub-items shall be inserted, namely: -

‘(da) a civil structure or any other original works pertaining to the

“Economically Weaker Section (EWS) houses” constructed under the

Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);

(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;

(III) after sub-item (f), the following sub-items shall be inserted, namely: -

“(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;

(B) in item (v),

(I) in sub-item (a), for the word “excluding”, the word “including” shall be substituted;

(II) after sub-item (d), the following sub-item shall be inserted, namely: -

“(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;”;

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

	(3)				(4)			(5)

“(ix) Composite supply of works
contract as defined in clause (119) of						Provided that where the services are
section 2 of the Central Goods				and
						supplied	to a Government Entity,
Services Tax Act, 2017 provided by a
						they should have been procured by
sub-contractor to the main contractor
						the said entity in relation to a work
providing services specified			in	item	12
						entrusted	to	it by	the Central
(iii) or item (vi) above to the Central
						Government,		State	Government,
Government,	State	Government,
						Union territory or local authority, as
Union territory,	a local	authority, a
						the case may be.
Governmental	Authority		or	a

Government Entity.

(x) Composite	supply	of	works		5	Provided that where the services are

contract as defined in clause (119) of

supplied to a Government Entity,

section 2 of the Central Goods and

they should have been procured by

Services Tax Act, 2017 provided by a

the said entity in relation to a work

sub-contractor to the main contractor

entrusted to it by the Central

providing services specified in item

Government,

State

Government,

(vii)

above

the

Central

Union territory or local authority, as

Government,

State

Government,

the case may be.

Union territory, a local authority, a

Governmental

Authority

Government Entity.

(xi) Services by way of house-

keeping,

such

plumbing,

Provided

that

credit

of input

tax

carpentering,

etc. where

the person

charged on goods and services has

supplying

such service

through

not been taken

electronic

commerce

operator is

not

[Please

refer

to Explanation

no.

liable

for

registration

under

sub-

(iv)].

section (1) of section 22 of the Central

Goods and Services Tax Act, 2017.

(xii) Construction services other than

(i), (ii), (iii), (iv), (v), (vi), (vii), (viii),

-”;

(ix), (x) and (xi) above.

(b) against serial number 9, in the entry in column (3), in item (v), for the words “natural gas”, the words and brackets “natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel” shall be substituted;

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

(3)	(4)	(5)

“(ii) Time charter of vessels for		Provided that credit of input tax
transport of goods.		charged on goods (other than on
		ships, vessels including bulk
	5	carriers and tankers) has not been
		taken
		[Please refer to Explanation no.
		(iv)].

(iii) Rental services of transport
vehicles with or without operators,	18	-”;
other than (i) and (ii) above.

(d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely: -

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

“16	Heading	(i)Services by the Central Government, State
	9972	Government, Union territory or local authority to	Nil	-
		governmental authority or government entity, by way	Nil	-
		governmental authority or government entity, by way
		of lease of land.

		(ii) Supply of land or undivided share of land by way
		of lease or sub lease where such supply is a part of
		composite supply of construction of flats etc. specified
		in the entry in column (3) against serial number 3, at
		item (i); sub-item (b), sub-item (c), sub-item (d), sub-
		item (da) and sub-item (db) of item (iv); sub-item (b),
		sub-item (c), sub-item (d) and sub-item (da) of item	Nil	-
		(v); and sub-item (c) of item (vi).	Nil	-
		(v); and sub-item (c) of item (vi).
		Provided that nothing contained in this entry
		shall apply to an amount charged for such lease and
		sub-lease in excess of one third of the total amount
		charged for the said composite supply. Total amount
		shall have the same meaning for the purpose of this
		proviso as given in paragraph 2 of this notification.

		(iii) Real estate services other than (i) and (ii) above.	18	-”;

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

(3)	(4)		(5)

“(vii) Time charter of vessels for		Provided that credit of input
transport of goods.		tax charged on goods (other
		than on	ships, vessels
	5	including	bulk carriers and
		tankers) has not been taken
		[Please refer to Explanation
		no. (iv)].

(viii) Leasing or rental services, Same rate of with or without operator, other integrated tax as

than (i), (ii), (iii), (iv), (v), (vi) and	applicable		on
(vii) above.	supply	of	like	-”;
	goods involving
	transfer	of	title
	in goods.

(f) against serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words “supplying the service”, the words and brackets “, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)” shall be inserted;

(g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

(3)	(4)			(5)

“(ii) Services by way of house-keeping, such as		Provided that credit
plumbing, carpentering, etc. where the person supplying		of input tax charged
such service through electronic commerce operator is		on	goods		and
not liable for registration under sub-section (1) of	5	services		has	not
section 22 of the Central Goods and Services Tax Act,	5	been taken
section 22 of the Central Goods and Services Tax Act,		been taken
2017.		[Please		refer	to
		Explanation			no.
		(iv)].

(iii) Support services other than (i) and (ii) above.	18			-”;

(h) against serial number 24,-

(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely :-

“(h) services by way of fumigation in a warehouse of agricultural produce.”;

(B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and

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

(3)	(4)	(5)

“(ii) Service of exploration, mining or drilling of petroleum crude or	12	-
natural gas or both.	12	-
natural gas or both.

(iii) Support services to mining, electricity, gas and water distribution	18	-”;
other than (ii) above.	18	-”;
other than (ii) above.

(i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:-

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

“25	Heading	(i) Services by way of house-keeping, such as		Provided	that
	9987	plumbing, carpentering, etc. where the person	5	credit of input tax
		supplying such service through electronic		charged on goods

commerce operator is not liable for		and services	has
registration under sub-section (1) of section 22		not been taken
of the Central Goods and Services Tax Act,		[Please refer	to
2017		Explanation	no.
		(iv)].

(ii) Maintenance, repair and installation
(except construction) services, other than (i)	18	-”;
above.

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

(A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: - “(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;”;

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

(3)	(4)	(5)

“(iii) Tailoring services.	5	-

(iv) Manufacturing services on physical inputs (goods) owned by others,	18	-”;
other than (i), (ia), (ii), (iia) and (iii) above.	18	-”;
other than (i), (ia), (ii), (iia) and (iii) above.

(k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:-

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

“32	Heading	(i)Services by way of treatment of effluents by a	12	-
	9994	Common Effluent Treatment Plant.	12	-
	9994	Common Effluent Treatment Plant.
		(ii) Sewage and waste collection, treatment and
		disposal and other environmental protection services	18	-”;
		other than (i) above.

(l) against serial number 34, in column (3),

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

(3)	(4)	(5)

“(iii) Services by way of admission to amusement parks including
theme parks, water parks, joy rides, merry-go rounds, go-carting and	18	-
ballet.

6

(iiia) Services by way of admission to entertainment events or access to

amusement facilities including exhibition of cinematograph films,

28 -”;

casinos, race club, any sporting event such as Indian Premier League and the like.

(B) in item (vi), after the brackets and figures “(iii)”, the brackets and figures

“(iiia),” shall be inserted;

(ii) for paragraph 2, the following shall be substituted, namely: -

“2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

Explanation. –For the purposes of this paragraph, “total amount” means the sum total of,-

(a) consideration charged for aforesaid service; and

(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.”.

[F. No.354/13/2018-TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: - The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 8/2017 - Integrated Tax(Rate), dated the 28^thJune, 2017, vide number G.S.R. 683 (E), dated the 28^th June, 2017 and was last amended by notification No. 48/2017-Integrated Tax (Rate), dated the 14^th November, 2017 vide number G.S.R. 1407(E), dated the 14^th November, 2017.

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