Integrated Tax (Rate) Notification No. 48 of 2017 DT 14th November, 2017, GST

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Notification No. 48/2017 Integrated Tax (Rate) DT on 14th November, 2017, GST

 

 

Seeks to amend notification No. 8/2017-IT(R) so as to specify rate @5% for standalone restaurants and @18% for other restaurants, reduce rate of job work on “handicraft goods” @ 5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.

 

 

The Extract of GST Notification No. 48/2017 – Integrated Tax (Rate) is given below:

             Notification No. 48/2017 – 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. 48/2017-Integrated Tax (Rate)

 

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

 

(i)     against serial number 3, in item (vi), in column (3), 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

5

[Please

refer

to

food  or  any other  article  for  human  consumption  or

 

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 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, other than those 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 shall attract integrated tax @ 5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.”;

 

(iii)  against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: -

 

‘(i) manufacture of handicraft goods.

 

Explanation. - The term “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’.

 

  1. This notification shall come into force with effect from 15th of November, 2017.

 

 

[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. 8/2017 - Integrated Tax(Rate), dated the 28thJune, 2017, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 39/2017-Integrated Tax (Rate) dated the 13th October, 2017 vide number G.S.R. 1278(E), dated the 13th October, 2017.

 

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