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 Service

 

 

 

 

 

(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

 

 

 

 

 

 

 

 

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

-

 

 

 

Goods and Services Tax Act, 2017.

 

 

 

 

 

 

 

(iii) construction services

other than (i) and

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 includes:

 

 

 

 

–   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

 

 

 

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 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.

 

 

 

 

 

 

(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

18

-

 

supply  or  service  is  for  cash,  deferred

 

 

 

 

payment  or  other  valuable  consideration,

 

 

 

provided   by   a   restaurant,   eating   joint

 

 

 

including  mess,  canteen,  having  licence  or

 

 

 

2

 

 

 

 

 

 

permit or by whatever name called to serve

 

 

 

 

alcoholic liquor for human consumption.

 

 

 

 

(iv)  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,

18

-

 

 

provided   by   a   restaurant,   eating   joint

 

 

 

 

 

 

 

including mess, canteen, having the facility of

 

 

 

 

air-conditioning or central air-heating in any

 

 

 

 

part of the establishment, at any time during

 

 

 

 

the year.

 

 

 

 

(v)  Supply,  by  way  of  or  as  part  of  any

 

 

 

 

service or in any other manner whatsoever in

 

 

 

 

outdoor catering wherein goods, being food

 

 

 

 

or any other article for human consumption

 

 

 

 

or any drink (whether or not alcoholic liquor

18

-

 

 

for human consumption), as a part of such

 

 

 

 

outdoor catering and such supply or service is

 

 

 

 

for cash, deferred payment or other valuable

 

 

 

 

consideration.

 

 

 

 

(vi)  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 two thousand five hundred

 

 

 

 

rupees  and  above  but  less  than  seven

 

 

 

 

thousand five hundred rupees per unit per day

 

 

 

 

or equivalent.

18

-

 

 

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.

 

 

 

 

(vii)  Supply,  by way of  or  as  part  of  any

 

 

 

 

service or in any other manner whatsoever, of

 

 

 

 

goods, including but not limited to food or

 

 

 

 

any other article for human consumption or

 

 

 

 

any drink (whether or not alcoholic liquor for

 

 

 

 

human consumption), where such supply or

18

-

 

 

service is for cash, deferred payment or other

 

 

 

 

 

 

valuable   consideration,   in   a   premises

 

 

 

 

(including  hotel,  convention  center,  club,

 

 

 

 

pandal, shamiana or any other place, specially

 

 

 

 

arranged for organising a function) together

 

 

 

 

with renting of such premises.

 

 

 

 

(viii) Accommodation in hotels including five

28

-

3

 

 

 

 

 

star   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

 

 

 

 

 

 

 

 

seven thousand and 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.

 

 

 

 

 

 

 

 

(ix)  Accommodation,  food  and  beverage

 

 

 

 

 

 

 

 

services other than (i), (ii), (iii), (iv), (v), (vi),

18

-

 

 

 

 

 

 

(vii) and (viii) above.

 

 

 

 

 

 

8

Heading 9964

(i) Transport of passengers, with or without

 

Provided

 

that

 

(Passenger

accompanied belongings, by rail in first class

 

credit of input tax

 

transport

or air conditioned coach.

 

charged in respect

 

services)

 

 

 

of

goods

used

in

 

 

 

 

 

supplying

 

the

 

 

 

 

 

service

is

 

not

 

 

 

 

5

utilised for paying

 

 

 

 

 

integrated

tax,

 

 

 

 

 

central  tax,

state

 

 

 

 

 

tax

or

union

 

 

 

 

 

territory tax on the

 

 

 

 

 

supply

of

 

the

 

 

 

 

 

service

 

 

 

 

 

(ii) Transport of passengers, with or without

 

 

 

 

 

 

 

 

accompanied belongings by-

 

 

 

 

 

 

 

 

(a)

air conditioned contract carriage other

 

 

 

 

 

 

 

 

 

than motorcab;

 

 

 

 

 

 

 

 

(b)

air conditioned stage carriage;

 

Provided

 

that

 

 

(c)

radio taxi.

 

 

 

 

 

credit of input tax

 

 

Explanation.-

 

 

 

 

charged on goods

 

 

(a)  “contract  carriage”  has  the  meaning

 

 

 

 

or

services

used

 

 

assigned to it in clause (7) of section 2 of the

 

 

 

 

in

supplying

 

the

 

 

Motor Vehicles Act, 1988 (59 of 1988);

5

 

 

 

service

has

 

not

 

 

(b) “stage carriage” has the meaning assigned

 

 

 

 

 

been taken

 

 

 

 

to it in clause (40) of section 2 of the Motor

 

 

 

 

 

 

[Please

refer

to

 

 

Vehicles Act, 1988 (59 of 1988) ;

 

 

 

 

Explanation

 

no.

 

 

(c) “radio taxi” means a taxi including a radio

 

 

 

 

 

(iv)]

 

 

 

 

 

cab, by whatever name called, which is in

 

 

 

 

 

 

 

 

 

 

 

 

 

 

two-way radio communication with a central

 

 

 

 

 

 

 

 

control  office  and  is  enabled  for  tracking

 

 

 

 

 

 

 

 

using  Global  Positioning  System  (GPS)  or

 

 

 

 

 

 

 

 

General Packet Radio Service (GPRS).

 

 

 

 

 

 

 

 

(iii) Transport of passengers, with or without

5

Provided

 

that

 

 

accompanied belongings, by air in economy

credit of input tax

 

 

 

 

 

 

4

 

 

 

 

 

 

 

 

 

class.

 

 

charged on goods

 

 

 

 

 

used

in supplying

 

 

 

 

 

the service has not

 

 

 

 

 

been taken

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

Explanation

 

no.

 

 

 

 

 

(iv)]

 

 

 

 

 

 

(iv) Transport of passengers, with or without

 

Provided

 

 

that

 

 

accompanied belongings, by air, embarking

 

credit of input tax

 

 

from   or   terminating   in   a   Regional

 

charged on goods

 

 

Connectivity Scheme Airport, as notified by

 

used

in supplying

 

 

the Ministry of Civil Aviation.

 

5

the service has not

 

 

 

 

 

been taken

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

Explanation

 

no.

 

 

 

 

 

(iv)]

 

 

 

 

 

 

(v) Transport of passengers by air, with or

 

 

 

 

 

 

 

 

 

without  accompanied  belongings,  in

other

12

-

 

 

 

 

 

 

 

than economy class.

 

 

 

 

 

 

 

 

 

 

(vi)  Transport  of  passengers  by  motorcab

 

Provided

 

 

that

 

 

where  the  cost  of  fuel  is  included  in  the

 

credit of input tax

 

 

consideration   charged   from   the   service

 

charged on goods

 

 

recipient.

 

 

and

services

used

 

 

 

 

5

in

supplying

 

the

 

 

 

 

service

has

 

not

 

 

 

 

 

 

 

 

 

 

 

been taken

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

Explanation

 

no.

 

 

 

 

 

(iv)]

 

 

 

 

 

 

(vii) Passenger transport services other than

18

-

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

Heading 9965

(i)  Transport  of  goods  by  rail  (other

than

 

Provided

 

 

that

 

(Goods

services specified at item no. (iv)).

 

 

credit of input tax

 

transport

 

 

 

charged in respect

 

services)

 

 

 

of

 

goods

 

in

 

 

 

 

 

supplying

 

the

 

 

 

 

 

service

is

 

not

 

 

 

 

5

utilised for paying

 

 

 

 

 

integrated

 

tax,

 

 

 

 

 

central  tax,

state

 

 

 

 

 

tax

 

or

union

 

 

 

 

 

territory tax on the

 

 

 

 

 

supply

of

 

the

 

 

 

 

 

service

 

 

 

 

 

(ii) Transport of goods in a vessel including

 

Provided

 

 

that

 

 

services provided or agreed to be provided by

 

credit of input tax

 

 

a person located in non-taxable territory to a

5

charged on goods

 

 

person  located  in  non-taxable  territory  by

(other

than

 

on

 

 

 

 

 

 

way of transportation of goods by a vessel

 

ships,

 

vessels

 

 

from a place outside India up to the customs

 

including

 

bulk

 

 

5

 

 

 

 

 

 

 

 

 

 

 

 

station of clearance in India.

 

 

carriers

 

and

 

 

 

 

 

 

 

 

tankers)

used

in

 

 

 

 

 

 

 

 

supplying

the

 

 

 

 

 

 

 

 

service

has

not

 

 

 

 

 

 

 

 

been taken

 

 

 

 

 

 

 

 

 

Explanation:  This

 

 

 

 

 

 

 

 

condition will not

 

 

 

 

 

 

 

 

apply  where

the

 

 

 

 

 

 

 

 

supplier of service

 

 

 

 

 

 

 

 

is located in non-

 

 

 

 

 

 

 

 

taxable territory.

 

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

 

 

 

Explanation

no.

 

 

 

 

 

 

 

 

(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.

 

 

 

 

Explanation

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

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

 

 

 

 

 

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

 

 

 

 

 

 

 

(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