Notification No. 20/2019 Integrated Tax (Rate) DT on 30th September, 2019, GST

 

 

Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019 

 The Extract of GST Notification No. 20/2019 – Integrated Tax (Rate) is given below: 

 Notification No. 20/2019 – Integrated Tax (Rate), GST

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[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- Integrated Tax (Rate) 

New Delhi, the 30^th September, 2019

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated 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. 684 (E), dated the 28^th June, 2017, namely:-

 

In the said notification, -

 

(i)        in the Table, -

 

(a)                against serial number 7, in the entry in column (3), for the words  and brackets,

 

“twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”, the following words, brackets and figures shall be substituted, namely, –

 

“such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

 

(b)   after serial number 10A and the entries relating thereto, the following shall be inserted namely: -

1	2	3	4	5
10AA	Chapter 99	Services provided  by and to Fédération  Internationale de Football Association   (FIFA) and its subsidiaries directly or indirectly related to any of the events   under   FIFA   U-17 Women's World Cup 2020 to be hosted in India.	Nil	Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of   the events  under  FIFA   U-17   Women's World Cup 2020.”;

 

 

(c)                after serial number 12A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

1	2	3	4	5
12AA	Heading 9961	Services provided        by        an intermediary  when location   of both  supplier  and  recipient  of goods   is   outside   the   taxable territory.	Nil	Following documents shall be maintained for a minimum duration       of five years:                    1) Copy of Bill of Lading 2) Copy of executed Contract between Supplier/Seller and Receiver/Buyer of goods 3) Copy  of commission debit  note  raised  by  an intermediary service provider           in taxable territory from   service recipient located in non- taxable territory                         4) Copy of certificate of Origin issued   by service recipient located in non- taxable territory                         5) Declaration letter from an intermediary service provider           in taxable territory on company letter head confirming that commission debit note raised  relates to contract when  both supplier  and receiver  of goods    are outside the taxable territory”;

 

(d)               against serial number 15, in the entry in column (3), after the word „below?, the words „or equal to? shall be inserted;

 

 

(e)                against serial number 20A, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

 

(f)                against serial number 20B, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

 

(g)               after serial number 25A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: -

 

(1)	(2)		(3)	(4)		(5)
“25B	Heading		Services by way of storage or warehousing of	Nil		Nil”;
	9967	or	cereals,  pulses,  fruits,  nuts  and  vegetables,
	Heading		spices, copra, sugarcane, jaggery, raw vegetable
	9985		fibres  such  as  cotton,  flax,  jute  etc.,  indigo,
			unmanufactured  tobacco,  betel  leaves,  tendu
			leaves, coffee and tea.

 

(h)               after serial number 30A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)	(5)
“30B	Heading	Services of life insurance provided or agreed to	Nil	Nil”;
	9971 or	be  provided  by  the  Central  Armed  Police
	Heading	Forces  (under  Ministry  of  Home  Affairs)
	9991	Group Insurance Funds to their members under
		the Group Insurance Schemes of the concerned
		Central Armed Police Force.

 

(i)                 against serial number 36, in the entry in column (3), after the entry (q), the entry “(r) Bangla Shasya Bima.” shall be inserted;

 

(j)                 against serial number 47, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year”, wherever they occur, the following words, brackets and figures shall be substituted, namely, –

 

“such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

 

(k)               after serial number 85 and the entries relating thereto, the following shall be inserted, namely: -

 

(1)	(2)	(3)	(4)	(5)
“85A	Heading	Services by way of right to admission to the events	Nil	Nil”.
	9996	organised under FIFA U-17 Women's World Cup 2020.