Integrated Tax (Rate) Notification No. 33 of 2017 DT 13th October, 2017, GST

Posted on 21 April 2023 Category : Notifications

Notification No. 33/2017 Integrated Tax (Rate) DT on 13th October, 2017, GST

Seeks to amend notification No. 9/2017-IT(R) .

The Extract of GST Notification No. 33/2017 – Integrated Tax (Rate) is given below:

Notification No. 33/2017 – 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. 33/2017- Integrated 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 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:-

(i) in the Table, -

(a) in serial number 5, in column (3), for the words “governmental authority” the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;

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

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

“10C	Chapter	Supply of service by a Government Entity to Central	Nil	Nil”;
	99	Government, State Government, Union territory, local
		authority or any person specified by Central
		Government, State Government, Union territory or
		local authority against consideration received from
		Central Government, State Government, Union
		territory or local authority, in the form of grants.

(c) after serial number 22 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

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

“22A	Heading	Services provided by a goods transport agency to an	Nil	Nil”;
	9965	unregistered person, including an unregistered casual

		1

or	taxable person, other than the following		recipients,
Heading	namely: -
9967	(a)	any factory registered under or governed by the
		Factories Act, 1948(63 of 1948); or
	(b)	any Society registered under the Societies
		Registration Act, 1860 (21 of 1860) or under any
		other law for the time being in force in any part of
		India; or
	(c)	any Co-operative Society established by or under
		any law for the time being in force; or
	(d)	any body corporate established, by or under any
		law for the time being in force; or
	(e)	any partnership firm whether registered or not
		under any law including association of	persons;
	(f)	any casual taxable person registered under the
		Central Goods and Services Tax Act or the
		Integrated Goods and Services Tax Act or the
		State Goods and Services Tax Act or the Union
		Territory Goods and Services Tax Act.

(d) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

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

“24A	Heading	Service by way of access to a road or a bridge on	Nil	Nil”;
	9967	payment of annuity.

(e) in serial number 43, for the entry in column (3), the following entry shall be substituted namely: -

“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;

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

“(zf) “Governmental Authority” means an authority or a board or any other body, -

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,

with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.

(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,

(i) set up by an Act of Parliament or State Legislature; or

(ii) established by any Government,

with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.

[F. No.354/173/2017 -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. 09/2017 - Integrated Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 684 (E), dated the 28^th June, 2017 and was last amended by notification No. 31/2017 - Integrated Tax (Rate) dated the 29^th September, 2017 vide number G.S.R. 1212(E). dated the 29^th September, 2017.

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