Integrated Tax (Rate) Notification No. 04 of 2022 DT 13th July, 2022, GST

 

  

Seeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 

 The Extract of GST Notification No. 04/2022 – Integrated Tax (Rate) is given below:

             Notification No. 04/2022 – Integrated Tax (Rate), GST

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(DEPARTMENT OF REVENUE) 

Notification No. 04/2022 -Integrated Tax (Rate)

 

New Delhi, 13^th July, 2022

 

G.S.R......(E).-In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) No.9/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-

 

In the said notification, -

 

(A)             in the Table, -

 

(a)  in column (3), -

 

(i)   against serial number 6, in clause (a), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted;

 

(ii)   against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government,

State Government, Union territory” shall be omitted;

 

(iii)   against serial number 8, in the proviso, in clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government,

Union territory” shall be omitted;

 

(iv)   against serial number 9, in the first proviso, in clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted;

 

(b)  against serial number 13, in column (3), after the words “as residence” the words

 

“except where the residential dwelling is rented to a registered person” shall be inserted;

 

(c)  serial number 15 and the entries relating thereto shall be omitted;

 

(d)   against serial number 16, in column (3), in clause (a), the following shall be substituted: -

 

“(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;”;

 

(e)  against serial number 21, in column (3), clause (d) shall be omitted;

 

(f)  against serial number 22, in column (3), clauses (b) and (c) shall be omitted;

 

(g)   against serial number 25B, for the entries in column (3), the following shall be substituted: -

 

 3)“Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.”; 

 

(h)   after serial number 25B and the entries relating thereto, the following serial number and entries shall be inserted namely: -

 

(1)	(2)	(3)	(4)	(5)
“25C	Chapter 9968	Services  by  the  Department  of	Nil	Nil”;
		Posts by way of post card, inland
		letter, book post and ordinary post
		(envelopes weighing less than 10
		grams);

 

 

(i)   serial number 27 and the entries relating thereto shall be omitted;

 

(j)   serial number 33 and the entries relating thereto shall be omitted;

 

(k)   serial number 34 and the entries relating thereto shall be omitted;

 

(l)   serial number 42 and the entries relating thereto shall be omitted;

 

(m)   serial number 49A and the entries relating thereto shall be omitted;

 

(n)   serial number 53 and the entries relating thereto shall be omitted;

 

(o)    after serial number 54 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

 

(1)	(2)		(3)				(4)	(5)
“54A	Heading 9985   Tour  operator		service,		which	is	Nil	Nil”;
	performed  partly  in  India  and
	partly outside India, supplied by a
	tour operator to a foreign tourist,
	to the extent of the value of the
	tour  operator  service  which  is
	performed outside India:
	Provided that value of the tour
	operator	service		performed
	outside   India   shall   be   such
	proportion		of	the	total
	consideration		charged		for	the
	entire tour which is equal to the
	proportion which the number of
	days   for   which   the   tour   is
	performed outside India has to the
	total number of days comprising
	the  tour,  or  50%  of  the  total
	consideration		charged		for	the
	entire tour, whichever is less:

 

Provided      further      that     in making   the   above   calculations,any duration of time equal to or 

exceeding   12    hours    shall     be considered as one full day and any duration of time less than 12 hours 

shall be taken as half a day.

 

Explanation.   -    “foreign   tourist” means   a   person   not   normally resident in India, who enters India  

for a stay of not more than six months      for      legitimate  non- immigrant purposes.

 

Illustrations:

 

A   tour  operator  provides  a   tour operator service to a foreign tourist as follows:-

 

(a)  3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- 

Exemption: Rs.40, 000/- (=Rs.1, 00,000/- x 2/5) or, Rs.50, 000/- (= 50% 

of Rs.1, 00, 000/-) whichever is less, 

i.e., Rs.40, 000/-(i.e., Taxable value:Rs.60, 000/-);

 

(b)  2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- 

Exemption: Rs.60,  000(=Rs.1,  00,000/- x 3/5) or, Rs.50, 000/- (= 50% 

of Rs.1, 00, 000/-) whichever is less,i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-);

 

(c)  2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- 

Exemption: Rs.54,545  (=Rs.1,00,000/- x 3/5.5) or, Rs.50, 000/- (= 50% 

of Rs.1, 00, 000/-) whichever is less, 

i.e., Rs.50, 000/-(i.e., Taxable value: 

Rs.50, 000/-).

 

 

 

 

(p)   serial number 56A and the entries relating thereto shall be omitted;

 

(q)   against serial number 57, in column (3), clause (h) shall be omitted;

 

(r)   serial number 59 and the entries relating thereto shall be omitted;

 

(s)   serial number 76 and the entries relating thereto shall be omitted;

 

(t)  against serial number 77, in column (3), in clause (a), the following proviso shall be inserted, namely: - 

(3) 

“Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care