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

Other  manufacturing

services;

publishing,

1. 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-

    

   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

   &n valign="bottom" width="35">

   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

   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  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

   15">

   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,
   		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&ottom" width="28">
   			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
   		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
   			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			"309"> 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.

   (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	&nbspbottom" 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

   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

   bottom" width="85"> 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

   &nbspttom" 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

   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

   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

   -

   of like

   goods

   involving

   transfer of

   title in

   goods

   18

   Section 8

   Business and Production Services

   19

   Heading 9981

   Research and development services.

   18

   -

   20

   Heading 9982

   Legal and accounting services.

   18

   -

   21

   Heading 9983

   (i) Selling of space for advertisement in print

   5

   -

   (Other

   media.

   professional,

   (ii) Other professional, technical and business

   technical   and

   services other than (i) above.

   18

   -

   business

   9

    

   
   

   	services)								5">
   									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
   		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

   
   

   the

   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

   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

   22

   Heading 9984

   Telecommunications,

   broadcasting

   and

   18

   -

   information supply services.

   23

   Heading 9985

   (i) Supply of tour operators services.

   1.

   Provided

   that

   (Support

   Explanation.-

   "tour  operator"

   means

   any

   credit of input tax

   services)

   person engaged in the business of planning,

   charged on goods

   scheduling,

   organizing,

   arranging

   tours

   and

   services

   used

   (which   may   include   arrangements   for

   in

   supplying

   the

   accommodation, sightseeing or other similar

   service

   has

   not

   services)  by  any  mode  of  transport,  and

   been taken

   includes any person engaged in the business

   [Please

   (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
   			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
   				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

   
   
   bottom" width="88">

    

   star   hotels,   inns,   guest   houses,   clubs,

   campsites or other ctom" width="309"> 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

   (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-

   refer   to

   of operating tours.

   Explanation

   no.

   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

   &nb

   that

   accompanied belongings, by air, embarking

   credit of input tax

   (iv)]

   2.

   The bill issued

   for

   supply of

   this

   service

   indicates

   that it is inclusive

   5

   of

   charges

   of

   accommodation

   and

   transportation

   required

   for

   such

   a

   tour

   and

   the

   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

   sp;

   any discount offered on the published charges

   amount charged in

   the

   bill

   is

   the

   gross

   amount

   charged for such a

   tour including the

   charges

   of

   accommodation

   and

   transportation

   each flight being open to use by members of

   taxable territory.

   the public;

   [Please

   refer

   to

   (c) “scheduled air cargo service” means air

   Exp

   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 Provided

   that

   where  the  cost  of  fuel  is  included  in  the

   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,

   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

   required

   for

   such

   a tour.

   (ii) Support services other than (i) above

   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.

   for paying

   integrated

   tax,

   "43">

   18

   -

   24

   Heading 9986

   (i) Support services to agriculture, forestry,

   fishing, animal husbandry.

   Explanation.   -   Support   services

   to

   agriculture,

   forestry,

   fishing,   animal

   husbandry

   mean

   -

   (i) Services relating to cultivation of plants

   and rearing of  all  life  forms  of  animals,

   on supply

   -

   of like

   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.-

   goods

   involving

   transfer of

   title in

   goods

   18

   Section 8

   Business and Production Services

   19

   Heading 9981

   Research and development services.

   18

   -

   20

   Heading 9982

   Legal and accounting services.

   18

   -

   21

   Heading 9983

   (i) Selling of space for advertisement in print

   5

   -

   (Other

   media.

   professional,

   (ii) Other professional, technical and business

   technical   and

   services other than (i) above.

   18

   -

   business

   9

    

    

    valign="bottom" width="31"> 

    

   services)

   22

   Heading 9984

   Telecommunications,

   broadcasting

   and

   18

   -

   information supply services.

   23

   Heading 9985

   (i) Supply of tour operators services.

   1.

   Provided

   that

   (Support

   Explanation.-

   "tour  operator"

   means

   any

   credit of input tax

   services)

   person engaged in the business of planning,

   charged on goods

   scheduling,

   organizing,

   arranging

   tours

   and

   services

   used

   (which   may   include   arrangements   for

   in

   supplying

   the

   accommodation, sightseeing or other similar

   service

   has

   not

   services)  by  any  mode  of  transport,  and

   been taken

   includes any person engaged in the business

   [Please

   refer   to

   of operating tours.

   Explanation

   no.

   (iv)]

   2.

   The bill issued

   for

   supply of

   this

   except the rearing of horses, for food, fibre,

   Nil

   -

   fuel, raw material or other similar products

   &nlign="bottom" width="51">

   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

   or agricultural produce by way of—

   (a) agricultural operations directly related

   to production of any agricultural produce

   including

   cultivation,

   harvesting,

   threshing, plant protection or testing;

   (b) supply of farm labour;

   10

   service

   indicates

   that it is inclusive

   5

   of

   charges

   of

   accommodation

   and

   transportation

   required

   for

   such

   a

   tour

   and

   the

   amount charged in

   the

   bill

   is

   the

   gross

   amount

   
   

   (c)   processes   carried   out   at   an

   agricultural

   farm

   including

   tending,

   pruning,

   cutting,

   harvesting,

   drying,

   cleaning,

   trimming,

   sun

   drying,

   fumigating,

   curing,

   sorting,

   grading,

   cooling or bulk packaging and such like

   operations   which   do   not   alter   the

   essential

   characteristics  of  agricultural

   produce but make it only marketable for

   the primary market;

   (d) renting or leasing of agro machinery

   or vacant land with or without a structure

   charged for such a

   tour including the

   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

   <>

   charges

   of

   accommodation

   and

   transportation

   required

   for

   such

   a tour.

   (ii) Support services other than (i) above

   18

   -

   24

   Heading 9986

   (i) Support services to agriculture, forestry,

   fishing, animal husbandry.

   Explanation.   -   Support   services

   to

   agriculture,

   forestry,

   fishing,   animal

   husbandry

   mean

   -

   (i) Services relating to cultivation of plants

   and rearing of  all  life  forms  of  animals,

   except the rearing of horses, for food, fibre,

   Nil

   -

   fuel, raw material or other similar products

   or agricultural produce by way of—

   (a) agricultural operations directly related

   to production of any agricultural produce

   including

   cultivation,

   harvesting,

   threshing, plant protection or testing;

   (b) supply of farm labour;

   10

    

   			(c)   processes   carried   out   at   an
   			agricultural		farm	including		tending,
   			pruning,	cutting,		harvesting,		drying,
   			cleaning,		trimming,		sun	drying,
   			fumigating,		curing,		sorting,	grading,
   			cooling or bulk packaging and such like
   			operations   which   do   not   alter   the
   			essential	characteristics  of  agricultural					>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.
   			produce but make it only marketable for
   			the primary market;
   			(d) renting or leasing of agro machinery
   			or vacant land with or without a structure
   			incidental to its use;
   			(e) loading, unloading, packing, storage
   			or warehousing of agricultural produce;
   			(f) agricultural extension services;
   			(g) services by any Agricultural Produce
   			Marketing   Committee   or   Board   or
   			services provided by a commission agent
   			for   sale   or   purchase   of   agricultural
   			produce.
   			(ii)  Services  by  way  of  pre-conditioning,
   			pre-cooling,    ripening,waxing,    retail
   			packing, labelling of fruits and vegetables
   			which do not change or alter the essential
   			characteristics   of   the   said   fruits   or
   			vegetables.
   			(iii) Carrying out an intermediate production
   			process as job work in relation to cultivation
   			of  plants  and  rearing of  all  life  forms  of
   			animals,  except  the  rearing of  horses,  for
   			food,  fibre,  fuel,  raw  material  or  other
   			similar products or agricultural produce.
   			(ii)  Support	services		to	mining,  electricity,		18	-
   			gas and water distribution.
   p;
   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
   			(iv)]
   25	Heading 9987		Maintenance,	repair and			installation (except		18	-
   			construction) services.
   26	Heading 9988		(i) Services by way of job work in relation to-
   	(Manufacturin		(a) Printing of newspapers;
   	g  services  on		(b) Textile yarns (other than of man-made
   	physical	inputs	fibres) and textile fabrics;
   	(goods)	owned	(c)  Cut  and		polished  diamonds;  precious				5	-
   	by others)		and semi-precious stones; or plain and
   			studded  jewellery  of  gold  and  other
   			precious  metals,  falling  under  Chapter
   			71 in the First Schedule to the Customs
   			Tariff Act, 1975 (51of 1975);
   						11

    

    

   (d)     Printing of books (including Braille books), journals and periodicals;

    

   (e)    Processing of hides, skins and leather

   falling  under  Chapter  41  in  the  First

   Schedule  to   the  Customs   Tariff  Act,

   1975 (51of 1975).

   Explanation.-   “man   made  fibres”   means

   staple  fibres  and  filaments  of  organic

   polymers   produced   by   manufacturing

   processes either,-

   (a) by polymerisation of organic monomers

   to

   produce

   polymerssuchas

   polyamides,  polyesters,

   polyolefins  or

   polyurethanes,

   or

   by

   chemical

   modification of polymers produced  by

   this  process  [for  example,  poly(vinyl

   alcohol) prepared by the hydrolysis of

   poly(vinyl acetate)]; or

   (b) by dissolution or chemical treatment of

   natural organic polymers (for example,

   cellulose) to produce polymers such as

   cuprammonium rayon (cupro) or viscose

   rayon, or by chemical modification of

   natural organic polymers (for example,

   cellulose, casein and other proteins, or

   alginic acid), to produce polymers such

   as cellulose acetate or alginates.

   (ii) Manufacturing services on physical inputs

   (goods)  owned  by  others,  other  than  (i)

   18

   -

   above.

   27

   incidental to its use;

   (e) loading, unloading, packing, storage

   or warehousing of agricultural produce;

   (f) agricultural extension services;

   (g) services by any Agricultural Produce

   Marketing   Committee   or   Board   or

   services provided by a commission agent

   for   sale   or   purchase   of   agricultural

   produce.

   (ii)  Services  by  way  of  pre-conditioning,

   pre-cooling,    ripening,waxing,    retail

   packing, labelling of fruits and vegetables

   which do not change or alter the essential

   characteristics   of   the   said   fruits   or

   vegetables.

   (iii) Carrying out an intermediate production

   process as job work in relation to cultivation

   (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

   of  plants  and  rearing of  all  life  forms  of

   animals,  except  the  rearing of  horses,  for

   food,  fibre,  fuel,  raw  material  or  other

   similar products or agricultural produce.

   (ii)  Support

   services

   to

   mining,  electricity,

   18

   -

   gas and water distribution.

   25

   Heading 9987

   Maintenance,

   repair and

   installation (except

   18

   -

   construction) services.

   26

   Heading 9988

   (i) Services by way of job work in relation to-

   (Manufacturin

   (a) Printing of newspapers;

   g  services  on

   (b) Textile yarns (other than of man-made

   physical

   inputs

   fibres) and textile fabrics;

   (goods)

   owned

   (c)  Cut  and

   polished  diamonds;  precious

   5

   -

   by others)

   and semi-precious stones; or plain and

   studded  jewellery  of  gold  and  other

   precious  metals,  falling  under  Chapter

   71 in the First Schedule to the Customs

   Tariff Act, 1975 (51of 1975);

   11

   
   

    

   (d)     Printing of books (including Braille books), journals and periodicals;

    

   (e)    Processing of hides, skins and leather

   falling  under  Chapter  41  in  the  First

   Schedule  to   the  Customs   Tariff  Act,

   1975 (51of 1975).

   Explanation.-   “man   made  fibres”   means

   staple  fibres  and  filaments  of  organic

   polymers   produced   by   manufacturing

   processes either,-

   m" width="35">

   to

   (a) by polymerisation of organic monomers

   to

   produce

   polymerssuchas

   polyamides,  polyesters,

   polyolefins  or

   polyurethanes,

   or

   by

   chemical

   modification of polymers produced  by

   this  process  [for  example,  poly(vinyl

   alcohol) prepared by the hydrolysis of

   poly(vinyl acetate)]; or

   (b) by dissolution or chemical treatment of

   natural organic polymers (for example,

   cellulose) to produce polymers such as

   cuprammonium rayon (cupro) or viscose

   rayon, or by chemical modification of

   natural organic polymers (for example,

   cellulose, casein and other proteins, or

   alginic acid), to produce polymers such

   as cellulose acetate or alginates.

   (ii) Manufacturing services on physical inputs

   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

   (goods)  owned  by  others,  other  than  (i)

   18

   -

   above.

   27

   Heading 9989

   Other  manufacturing

   services;

   publishing,

   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.

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

    

   1. 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 property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

    

   Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-

    

   (a)  consideration charged for aforesaid service; and

    

   (b)   amount charged for transfer of land or undivided share of land, as the case may be.

    

   1. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.

    

   1. Explanation.- For the purposes of this notification,-

    

   (i)   Goods includes capital goods.

    

   (ii)     Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.

    

    

    

    

    

   13

   
   

    

   (iii)    The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988.

    

   (iv)    Wherever a rate has been prescribed in this notification subject to the condition that credit of input th="115">

    

    

    

   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