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 28th 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 28th 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,
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Rate
|
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No.
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Section
|
or
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Description of Service
|
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(per cent.)
|
Condition
|
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Heading
|
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(1)
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(2)
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(3)
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(4)
|
(5)
|
1
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Chapter 99
|
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All Services
|
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|
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|
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2
|
Section 5
|
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Construction Services
|
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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
|
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|
|
|
|
entire consideration
|
has been received
|
after
|
18
|
-
|
|
|
|
issuance of completion certificate, where
|
|
|
|
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|
|
|
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required, by the competent authority or after
|
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its first occupation, whichever is earlier.
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|
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(Provisions of paragraph 2 of this notification
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shall apply for valuation of this service)
|
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(ii) composite supply of works contract as
|
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defined in clause 119 of section 2 of Central
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18
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-
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printing and reproduction services; materials
|
18
|
-
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|
|
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recovery services.
|
|
|
|
|
|
|
28
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Section 9
|
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Community, Social and Personal Services
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and other miscellaneous services
|
|
|
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29
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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.
|
|
|
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(iii) construction services
|
other than (i) and
|
18
|
-
|
|
|
|
(ii) above.
|
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4
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Section 6
|
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Distributive
|
Trade
|
Services;
|
|
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|
|
Accommodation,
|
Food
|
and
|
Beverage
|
|
|
|
|
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Service; Transport Services;
|
Gas
|
and
|
|
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1
|
|
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|
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Electricity Distribution Services
|
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|
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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.
|
|
|
|
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|
|
(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,
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
– 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.
|
|
|
|
|
|
|
|
|
- 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 28th June, 2017, GST
Notification No. 8/2017 Integrated Tax (Rate) DT on 28th 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 28th 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
Sl
|
Chapter,
|
|
|
|
|
|
|
Rate
|
|
No.
|
Section
|
or
|
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,
|
12
|
-
|
|
|
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.
|
12
|
|
|
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)
|
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
|
|
|
|
|
|
|
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”
|
5
|
in
|
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
|
to
|
|
|
|
called.
|
|
|
|
|
h="67">
|
|
|
|
Explanation
|
no.
|
|
|
|
|
|
|
|
|
(iv)]
|
|
|
|
|
|
(ii) Rental services of transport vehicles with
|
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
|
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
|
18
|
-
|
|
|
|
than (i) above.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12
|
Heading 9968
|
Postal and courier services.
|
|
|
|
18
|
|
|
|
|
|
|
|
|
|
|
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
13
|
Heading 9969
|
Electricity, gas, water and other distribution
|
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
|
|
|
|
|
credit of input tax
|
|
|
persons
|
that
|
every
|
one
|
of
|
them
|
shall
|
|
|
|
|
charged on goods
|
|
|
subscribe
|
a certain
|
sum of money
|
(or a
|
|
|
|
|
used in supplying
|
|
|
certain quantity of grain instead) by way of
|
|
|
|
12
|
the service has not
|
|
|
periodical instalments over a definite period
|
|
|
|
been taken
|
|
|
|
and that each subscriber shall, in his turn, as
|
|
|
|
|
|
[Please refer
|
to
|
|
|
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).
|
|
|
|
|
|
(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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
involving
|
|
|
|
|
|
|
|
|
|
|
|
transfer of
|
|
|
|
|
|
|
|
|
|
|
|
title in
|
|
|
|
|
|
|
|
|
|
|
|
goods
|
|
|
|
|
(iv) Leasing of
|
aircrafts by an
|
operator for
|
5
|
Provided
|
that
|
|
|
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
|
of
|
the
|
|
|
|
(b) “scheduled air transport service” means
|
|
leasing
|
service
|
is
|
|
|
|
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
|
to
|
|
|
|
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;
|
|
|
|
|
|
|
|
|
(c) “scheduled air cargo service” means air
|
|
|
|
|
|
|
|
|
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
|
18
|
|
|
|
|
|
|
|
|
no.
|
|
|
|
|
|
|
|
|
(iv)]
|
|
|
|
|
|
(iv) Transport of goods in containers by rail
|
12
|
-
|
|
|
|
|
|
|
by any person other than Indian Railways.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(v) Goods transport services other than (i),
|
18
|
-
|
|
|
|
|
|
|
(ii), (iii) and (iv) above.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
10
|
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
|
of
|
the service recipient.
|
|
|
|
charged
|
on goods
|
|
transport
|
|
|
|
|
|
|
and
|
(i), (ii), (iii) and (iv) above.
|
-
|
|
|
|
|
|
|
|
|
|
|
16
|
Heading 9972
|
Real estate services.
|
18
|
|
|
|
|
|
|
|
|
-
|
|
|
|
|
|
|
|
|
|
|
|
17
|
Heading 9973
|
(i) Temporary or permanent transfer or
|
|
|
|
|
|
|
(Leasing
|
or
|
permitting the use or enjoyment of
|
|
|
|
|
|
|
rental services,
|
Intellectual Property (IP) right in respect of
|
12
|
-
|
|
|
|
|
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
|
18
|
-
|
|
|
|
|
|
|
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
|
of
|
|
|
|
|
|
|
|
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
|
-
|
|
|
|
|
|
|
of title thereof.
|
integrated
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
tax as on
|
|
|
|
|
|
|
|
8
|
|
|
|
|
|
|
|
|
supply of
|
|
|
|
|
|
|
|
like goods
|
|
|
|
|
|
|
|
involving
|
 bottom" width="104">
services used
|
|
vehicles)
|
|
|
|
|
|
5
|
in
|
supplying
|
the
|
|
|
|
|
|
|
|
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.
|
|
|
|
|
|
|
|
|
|
|
|
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
|
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
|
18
|
-
|
|
|
|
than (i) above.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
12
|
Heading 9968
|
Postal and courier services.
|
|
|
|
18
|
|
|
|
|
|
|
|
|
|
|
|
-
|
|
|
|
|
|
|
|
|
|
|
|
|
13
|
Heading 9969
|
Electricity, gas, water and other distribution
|
18
|
|
|
|
|
services.
|
|
|
|
|
|
|
-
|
|
|
|
|
|
|
|
|
|
|
|
14
|
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
|
|
|
 ttom" width="35">
|
|
|
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
|
|
|
|
|
credit of input tax
|
|
|
persons
|
that
|
every
|
one
|
of
|
them
|
shall
|
|
|
|
|
charged on goods
|
|
|
subscribe
|
a certain
|
sum of money
|
(or a
|
|
|
|
|
used in supplying
|
|
|
certain quantity of grain instead) by way of
|
|
|
|
12
|
the service has not
|
|
|
periodical instalments over a definite period
|
|
|
|
been taken
|
|
|
|
and that each subscriber shall, in his turn, as
|
|
|
|
|
|
[Please refer
|
to
|
|
|
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
|
5
|
condition will not
|
|
|
the same two or more places operated
|
apply
|
where
|
the
|
|
|
|
|
|
according to a published time table or with
|
|
supplier
|
of
|
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
|
to
|
|
|
(c) “scheduled air cargo service” means air
|
|
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
|
of
|
|
|
|
|
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
|
|
|
|
|
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)
|
of
|
|
|
|
|
|
|
and (v) above.
|
integrated
|
|
|
|
|
|
|
|
tax as
|
|
|
|
|
|
|
|
applicable
|
|
|
|
|
|
|
|
on supply
|
-
|
|