Notification No. 39/2017 Integrated Tax (Rate) DT on 13th October, 2017, GST

  

Seeks to amend notification No. 8/2017-Integrated Tax (Rate).

  

The Extract of GST Notification No. 39/2017 – Integrated Tax (Rate) is given below:

             Notification No. 39/2017 – 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. 39/2017-Integrated Tax (Rate)

 

New Delhi,  the 13^{t h} October, 2017

 

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, -

 

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	thatwhere	the
defined in clause (119) of section 2 of the Central	5	services   are   supplied		to   a
Goods and  Services  Tax Act, 2017,  involving		Government	Entity,	they
1

predominantly earth work (that  is,  constituting			should  have been procured by
more than 75 per cent. of the value of the works			the said entity in relation to  a
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		12	-
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),		18	-”;
(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	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
	12	-”;

 

(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		5		goods and  services  used  in supplying the
				service has not been taken
				[Please refer to Explanation no. (iv)]
				or
		12		-
(vi)   Goods   transport	services
other than (i), (ii), (iii),	(iv) and	18		-”;
(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.		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
		12	-”;

 

(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 integrated
purchased and  leased prior  to 1st  July		tax  as  applicable  on supply  of  like
2017;		goods  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		18			-”;
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 integrated
purchased and  leased  prior  to 1st  July		tax  as  applicable  on supply  of  like
2017;		goods  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   integrated   tax   as		-”;
without  operator,  other  than  (i),  (ii),		applicable  on  supply  of  like  goods
(iii),  (iv), (v) and (vi) above.		involving 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 IGST @ 5 per cent. or Nil;”;

 

(iii)      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;		12	-”;
(b) printing of all goods falling under Chapter 48 or 49, which attract
IGST @ 12 per 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 IGST @ 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		12	-”;
49, which attract IGST @ 12 per 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), 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 IGST @ 12 per cent. or 5 per cent. or Nil, where	12	-”;
only content is supplied by the publisher and the physical inputs including
paper used for printing belong to the printer.
4