Integrated Tax (Rate) Notification No. 8 of 2017 DT 28th June, 2017, GST

Posted on 19 April 2023 Category : Notifications

Notification No. 8/2017 Integrated Tax (Rate) DT on 28^th June, 2017, GST

The Extract of GST Notification No. 8/2017 – Integrated Tax (Rate) is given

Below:

Notification No. 8/2017 – 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. 8/2017-Integrated Tax (Rate)

New Delhi, the 28^th June, 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 notifies that the integrated tax, on the inter-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

Table

20">Heading 9989

Other manufacturing

services;

publishing,

Sl	Chapter,							Rate
No.	Section	or	Description of Service					Rate
No.	Section	or	Description of Service					(per cent.)	Condition
	Heading							(per cent.)	Condition
	Heading
(1)	(2)			(3)				(4)	(5)
1	Chapter 99		All Services
2	Section 5		Construction Services
3	Heading 9954		(i) Construction of a complex, building, civil
	(Construction		structure or a part thereof, including a
	services)		complex or building intended for sale to a
			buyer, wholly or partly, except where the
			entire consideration	has been received			after	18	-
			issuance of completion certificate, where					18	-
			issuance of completion certificate, where
			required, by the competent authority or after
			its first occupation, whichever is earlier.
			(Provisions of paragraph 2 of this notification
			shall apply for valuation of this service)
			(ii) composite supply of works contract as
			defined in clause 119 of section 2 of Central					18	-
			printing and reproduction services; materials						18	-
			recovery services.
28	Section 9		Community, Social and Personal Services
			and other miscellaneous services
29	Heading 9991		Public administration and other services
			provided to the community as a whole;						18	-
			compulsory social security services.
30	Heading 9992		Education services.						18	-
31	Heading 9993		Human health and social care services.						18	-
32	Heading 9994		Sewage and waste collection, treatment and
			disposal and other environmental protection						18	-
			services.							Goods and Services Tax Act, 2017.
			(iii) construction services		other than (i) and			18	-
			(ii) above.					18	-
			(ii) above.
4	Section 6		Distributive	Trade		Services;
			Accommodation,	Food	and	Beverage
			Service; Transport Services;			Gas	and
				1

		Electricity Distribution Services
5	Heading 9961	Services in wholesale trade.
		Explanation-This		service	does not	include
		sale or purchase of goods but intom" width="148">
33	Heading 9995		Services of membership organisations.				18	-
	Heading 9996		(i) Services by way of admission or access to
34	(Recreational,		circus, Indian classical dance including folk				18	-
	cultural	and	dance, theatrical performance, drama.
	sporting		(ii) Services by way of admission exhibition
	services)		of cinematograph films where price of				18	-
			admission	ticket is	one hundred rupees or
						12

		less.
		(iii) Services by way of admission to
		entertainment events or access to amusement
		facilities	including	exhibition		of
		cinematograph films,		theme	parks, water		28	-
		parks, joy rides, merry-go rounds, go-carting,					28	-
		parks, joy rides, merry-go rounds, go-carting,
		casinos, race-course, ballet, any sporting
		event such as Indian Premier League and the
		like.
		(iv) Services provided by a race club by way
		of totalisator or a license to			bookmaker	in	28	-
		such club.
		(v) Gambling.					28	-
		(vi) Recreational, cultural and sporting
		services other than (i), (ii), (iii), (iv) and (v)					18	-
		above.
35	Heading 9997	Other services (washing, cleaning and dyeing
		services;	beauty and	physical well-being			18	-
		services; and other miscellaneous services					18	-
		services; and other miscellaneous services
		– Services	of	commission		agents,
		commodity brokers, and auctioneers and
		all other traders who negotiate whole sale					18	-
		commercial transactions between buyers
		and sellers, for a fee or commission’
		– Services of electronic whole sale agents
		and brokers,
		– Services of whole sale auctioning houses.
6	Heading 9962	Services in retail trade.
		Explanation- This service does not				include	18	-
		sale or purchase of goods
7	Heading 9963	(i) Supply, by way of or as part of any service
	(Accommodation,	or in any other manner whatsoever, of goods,
	food and beverage	being food or any		other	article for	human

		including services nowhere else classified).
36	Heading 9998	Domestic services.					18	-
37	Heading 9999	Services	provided	by	extraterritorial		18	-
		organisations and bodies.					18	-
		organisations and bodies.

In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of prop

Integrated Tax (Rate) Notification No. 8 of 2017 DT 28^th June, 2017, GST

Notification No. 8/2017 Integrated Tax (Rate) DT on 28^th June, 2017, GST

The Extract of GST Notification No. 8/2017 – Integrated Tax (Rate) is given

Below:

Notification No. 8/2017 – 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. 8/2017-Integrated Tax (Rate)

New Delhi, the 28^th June, 2017

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

Table

Chapter,

Rate

No.

Section

Description of Serwidth="121">

services)

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, neither having the facility of air-

conditioning or central air-heating in any part

of the establishment, at any time during the

year and nor having licence or permit or by

whatever name called to serve alcoholic

liquor for human consumption.

(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and

above but less than two

thousand five

hundred rupees per unit per day or equivalent.

Explanation.- “declared

tariff” includes

charges for all amenities provided in the unit

of accommodation (given on renvice

(per cent.)

Condition

Heading

(1)

(2)

(3)

(4)

(5)

Chapter 99

All Services

Section 5

Construction Services

Heading 9954

(i) Construction of a complex, building, civil

(Construction

structure or a part thereof, including a

services)

complex or building intended for sale to a

buyer, wholly or partly, except where the

entire consideration

has been received

after

issuance of completion certificate, where

like furniture, air conditioner, refrigerators or

any other amenities, but without exc

(iv)]

(iii) Services of goods transport agency

Provided

that

(GTA) in relation to transportation of goods

credit of input tax

(including used household goods for personal

charged on goods

use).

and

services used

Explanation.-

“goods

transport

agency”

supplying

the

means any person who provides service in

service

has

not

relation to transport of goods by road and

been taken

issues consignment note, by whatever name

[Please

refer

called.

h="67">

Explanation

no.

(iv)]

(ii) Rental services of transport vehicles with

or without operators, other than (i)

above.

Heading 9967

(i) Services of goods transport agency (GTA)

Provided

that

(Supporting

in relation to transportation of goods

credit of input tax

services

(including used household goods for personal

charged on goods

transport)

use).

and

services used

Explanation.-

“goods

transport

agency”

supplying

the

means any person who provides service in

service

has

not

relation to transport of goods by road and

been taken

issues consignment note, by whatever name

[Please

refer

called.

Explanation

no.

(iv)]

		(ii) Supporting		services in		transport		other	18	-
		than (i) above.							18	-
		than (i) above.
12	Heading 9968	Postal and courier services.							18
									18	-
										-
13	Heading 9969	Electricity, gas, water and other distribution							18
		services.							18	-
		services.								-
14	Section 7	Financial and related services; real estate
		services; and rental and leasing services.
15	Heading 9971	(i) Services provided by a foreman of a chit
	(Financial and	fund in relation to chit.
	related	Explanation.-
	services)	(a) "chit" means a transaction whether called
		chit, chit fund, chitty, kuri, or by whatever
		name by or under which a person enters into								Provided	that
		an agreement with			a specified		number of			Provided	that
		an agreement with			a specified		number of			credit of input tax
		persons	that	every	one	of	them	shall		credit of input tax
		persons	that	every	one	of	them	shall		charged on goods
		subscribe	a certain		sum of money			(or a		charged on goods
		subscribe	a certain		sum of money			(or a		used in supplying
		certain quantity of grain instead) by way of								used in supplying
		certain quantity of grain instead) by way of							12	the service has not
		periodical instalments over a definite period							12	the service has not
		periodical instalments over a definite period								been taken
		and that each subscriber shall, in his turn, as								been taken
		and that each subscriber shall, in his turn, as								[Please refer	to
		determined by lot or by auction or by tender								[Please refer	to
		determined by lot or by auction or by tender								Explanation	no.
		or in such other manner as may be specified								Explanation	no.
		or in such other manner as may be specified								(iv)]
		in the chit agreement, be entitled to a prize								(iv)]
		in the chit agreement, be entitled to a prize
		amount;
		(b) “foreman of a chit fund” shall have the
		same meaning as is assigned to the
		expression “foreman” in clause (j) of section
		2 of the Chit Funds Act, 1982 (40 of 1982).
		(ii) Transfer of the right to use any goods for							Same rate
		any purpose (whether or not for a specified							of
		period) for cash, deferred payment or other							integrated
		valuable consideration.							tax as on
									supply of	-
									like goods	-
									like goods
									involving
									transfer of
									title in
									goods
		(iii) Any transfer of right in goods or of							Same rate
		undivided share in goods without the transfer							of
		of title thereof.							integrated
									tax as on
									supply of	-
									like goods	-
									like goods
									involving
									transfer of
									title in
									goods
		(iv) Leasing of		aircrafts by an			operator for		5	Provided	that
		operating	scheduled		air transport service or				5	credit of input tax
		operating	scheduled		air transport service or					credit of input tax
					7

scheduled air cargo service by way of

charged on goods

transaction covered by clause (f) paragraph 5

used

in supplying

of Schedule II of the Central Goods and

the service has not

Services Act, 2017.

been taken

Explanation.-

Explanation: This

(a) “operator” means a person, organisation

condition will not

or enterprise engaged in or offering to engage

apply

where

the

in aircraft operations;

supplier

the

(b) “scheduled air transport service” means

leasing

service

an air transport service undertaken between

located

in non-

the same two or more places operated

taxable territory.

according to a published time table or with

[Please

refer

flights so regular or frequent that they

Explanation

no.

constitute a recognisable systematic series,

(iv)]

each flight being open to use by members of

the public;

transportation of cargo or mail on a scheduled

basis according to a published time table or

with flights so regular or frequent that they

constitute a recognisably systematic series,

not open to use by passengers.

(v) Financial and related services other than

no.

(iv)]

(iv) Transport of goods in containers by rail

by any person other than Indian Railways.

(v) Goods transport services other than (i),

(ii), (iii) and (iv) above.

Heading 9966

(i) Renting of motorcab where the cost of fuel

Provided

that

(Rental

is included in the consideration charged from

credit of input tax

services

the service recipient.

charged

on goods

transport

and

(i), (ii), (iii) and (iv) above.

Heading 9972

Real estate services.

Heading 9973

(i) Temporary or permanent transfer or

(Leasing

permitting the use or enjoyment of

rental services,

Intellectual Property (IP) right in respect of

with or without

goods other than Information Technology

operator)

software.

(ii) Temporary or permanent transfer or

permitting the use or enjoyment of

Intellectual Property (IP) right in respect of

Information Technology software.

[Please refer to Explanation no. (v)]

(iii) Transfer of the right to use any goods for

Same rate

any purpose (whether or not for a specified

period) for cash, deferred payment or other

integrated

valuable consideration.

tax as on

supply of

like goods

involving

transfer of

title in

goods

(iv) Any transfer of right in goods or of

Same rate

undivided share in goods without the transfer

of title thereof.

integrated

tax as on

			supply of
			like goods
			involving	&nbspbottom" width="104"> services used
	vehicles)						5	in	supplying		the
							5	service		has	not
								service		has	not
								been taken
								[Please		refer	to
								Explanation			no.
								(iv)]
			(ii) Rental services of transport vehicles with				9	-
			or without operators, other than (i)			above.	9	-
			or without operators, other than (i)			above.
11	Heading 9967		(i) Services of goods transport agency (GTA)					Provided			that
	(Supporting		in relation to transportation of goods					credit of input tax
	services	in	(including used household goods for personal					charged on goods
	transport)		use).					and	services used
			Explanation.-	“goods	transport	agency”	5	in	supplying		the
			means any person who provides service in				5	service		has	not
			means any person who provides service in					service		has	not
			relation to transport of goods by road and					been taken
			issues consignment note, by whatever name					[Please		refer	to
			called.					Explanation			no.
								(iv)]
				6

(ii) Supporting

services in

transport

other

than (i) above.

Heading 9968

Postal and courier services.

Heading 9969

Electricity, gas, water and other distribution

services.

Section 7

Financial and related services; real estate

transfer of

title in

goods

(v) Leasing of aircrafts by an operator for

operating scheduled air transport service or

scheduled air cargo service by way of

transaction covered by clause (f) paragraph 5

of Schedule II of the Central Goods and

Provided

that

Services Act, 2017.

credit of input tax

Explanation.-

charged on goods

(a) “operator” means a person, organisation

used

in supplying

or enterprise engaged in or offering to engage

the service has not

in aircraft operations;

been taken

&nbspttom" width="35">

services; and rental and leasing services.

Heading 9971

(i) Services provided by a foreman of a chit

(Financial and

fund in relation to chit.

Explanation.-

services)

(a) "chit" means a transaction whether called

chit, chit fund, chitty, kuri, or by whatever

name by or under which a person enters into

Provided

that

an agreement with

a specified

number of

credit of input tax

persons

that

every

one

them

shall

charged on goods

a certain

sum of money

(or a

used in supplying

certain quantity of grain instead) by way of

the service has not

periodical instalments over a definite period

been taken

and that each subscriber shall, in his turn, as

[Please refer

determined by lot or by auction or by tender

Explanation

no.

or in such other manner as may be specified

(iv)]

in the chit agreement, be entitled to a prize

amount;

(b) “foreman of a chit fund” shall have the

same meaning as is assigned to the

expression “foreman” in clause (j) of section

2 of the Chit Funds Act, 1982 (40 of 1982).

(b) “scheduled air transport service” means

Explanation: This

an air transport service undertaken between

condition will not

the same two or more places operated

apply

where

the

according to a published time table or with

supplier

the

flights so regular or frequent that they

leasing

service is

constitute a recognisable systematic series,

located

in non-

each flight being open to use by members of

taxable territory.

the public;

[Please

refer

Explanation

no.

transportation of cargo or mail on a scheduled

(iv)]

basis according to a published time table or

with flights so regular or frequent that they

constitute a recognisably systematic series,

(ii) Transfer of the right to use any goods for

Same rate

any purpose (whether or not for a specified

period) for cash, deferred payment or other

integrated

valuable consideration.

tax as on

supply of

like goods

involving

transfer of

title in

goods

(iii) Any transfer of right in goods or of

Same rate

undivided share in goods without the transfer

of title thereof.

integrated

tax as on

supply of

like goods

involving

transfer of

not open to use by passengers.

(vi) Leasing or rental services, with or

Same rate

without operator, other than (i), (ii), (iii), (iv)

and (v) above.

integrated

tax as

applicable

on supply