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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 20/2017-Integrated Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of
section 5, subsection (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 makes the following amendments
in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue),
No. 8/2017- 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. 683(E), dated the 28th June, 2017, namely:
In the said notification, in the Table,-
(i) against serial number 3, for item (iii) in column (3) and the entries
relating thereto in columns (3), (4) and (5), the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
“(iii) Composite supply of works contract as defined in clause (119)
of section 2 of the Central Goods and Services Tax Act, 2017, supplied
to the Government, a local authority or a Governmental authority by way
of construction, erection, commissioning, installation, completion,
fitting out, repair, maintenance, renovation, or alteration of, -
(a) a historical monument, archaeological site or remains of
national importance, archaeological excavation, or antiquity specified
under the Ancient Monuments and Archaeological Sites and Remains Act,
1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c)
pipeline, conduit or plant for (i) water supply (ii) water treatment, or
(iii) sewerage treatment or disposal. |
12 |
- |
(iv) Composite supply of works contract as defined in clause (119)
of section 2 of the Central Goods and Services Tax Act, 2017, supplied
by way of construction, erection, commissioning, installation,
completion, fitting out, repair, maintenance, renovation, or alteration
of,-
(a) a road, bridge, tunnel, or terminal for road transportation
for use by general public;
(b) a civil structure or any other
original works pertaining to a scheme under Jawaharlal Nehru National
Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil
structure or any other original works pertaining to the “In-situ
rehabilitation of existing slum dwellers using land as a resource
through private participation” under the Housing for All (Urban)
Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertaining to the
“Beneficiary led individual house construction / enhancement” under the
Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a
pollution control or effluent treatment plant, except located as a part
of a factory; or
(f) a structure meant for funeral, burial or
cremation of deceased. |
12 |
- |
(v) Composite supply of works contract as defined in clause (119) of
section 2 of the Central Goods and Services Tax Act, 2017, supplied by
way of construction, erection, commissioning, or installation of
original works pertaining to,-
(a) railways, excluding monorail and
metro;
(b) a single residential unit otherwise than as a part of a
residential complex;
(c) low-cost houses up to a carpet area of
60 square metres per house in a housing project approved by competent
authority empowered under the 'Scheme of Affordable Housing in
Partnership' framed by the Ministry of Housing and Urban Poverty
Alleviation, Government of India;
(d) low cost houses up to a carpet
area of 60 square metres per house in a housing project approved by the
competent authority under- (1) the “Affordable Housing in Partnership”
component of the Housing for All (Urban) Mission/Pradhan Mantri Awas
Yojana; (2) any housing scheme of a State Government;
(e)
post-harvest storage infrastructure for agricultural produce including a
cold storage for such purposes; or
(f) mechanised food grain
handling system, machinery or equipment for units processing
agricultural produce as food stuff excluding alcoholic beverages. |
12 |
- |
| (vi) Construction services other than (i), (ii), (iii), (iv) and (v)
above |
18 |
- |
(ii) against serial number 8, for item (vi) in column (3) and the entries
relating thereto in columns (3), (4) and (5), the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
| (vi) Transport of passengers by motorcab where the cost of fuel is
included in the consideration charged from the service recipient. |
5 |
Provided that credit of input tax charged on goods and services used
in supplying the service has not been taken. [Please refer to
Explanation no. (iv)] |
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or |
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12 |
- |
(iii) against serial number 9, for item (iii) in column (3) and the entries
relating thereto in columns (3), (4) and (5), the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
| (iii) Services of goods transport agency (GTA) in relation to
transportation of goods (including used household goods for personal
use). Explanation.- “goods transport agency” means any person who
provides service in relation to transport of goods by road and issues
consignment note, by whatever name called. |
5 |
Provided that credit of input tax charged on goods and services used
in supplying the service has not been taken. [Please refer to
Explanation no. (iv)] |
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or |
|
| |
12 |
Provided that the goods transport agency opting to pay integrated
tax @ 12% under this entry shall, thenceforth, be liable to pay
integrated tax @ 12% on all the services of GTA supplied by it. |
(iv) against serial number 10, for item (i) in column (3) and the entries
relating thereto in columns (3), (4) and (5), the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
| (i) Renting of motorcab where the cost of fuel is included in the
consideration charged from the service recipient. |
5 |
Provided that credit of input tax charged on goods and services used
in supplying the service has not been taken. [Please refer to
Explanation no. (iv)] |
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or |
| |
12 |
- |
(v) against serial number 11, for item (i) in column (3) and the entries
relating thereto in columns (3), (4) and (5), the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
| (i) Services of goods transport agency (GTA) in relation to
transportation of goods (including used household goods for personal
use). Explanation.- “goods transport agency” means any person who
provides service in relation to transport of goods by road and issues
consignment note, by whatever name called. |
5 |
Provided that credit of input tax charged on goods and services used
in supplying the service has not been taken. [Please refer to
Explanation no. (iv)] |
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or |
| |
12 |
Provided that the goods transport agency opting to pay integrated
tax @ 12% under this entry shall, thenceforth, be liable to pay
integrated tax @ 12% on all the services of GTA supplied by it. |
(vi) against serial number 26,-
(a) in column (3), in item (i),-
(A) for sub-item (b), the following sub-item shall be substituted, namely:-
“(b) Textiles and textile products falling under Chapter 50 to 63 in the
First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns
(3), (4) and (5), the following shall be substituted, namely:-
| (1) |
(2) |
(3) |
| (ii) Services by way of any treatment or process on goods belonging
to another person, in relation to- (a) printing of newspapers; (b)
printing of books (including Braille books), journals and periodicals |
5 |
- |
| (iii) Manufacturing services on physical inputs (goods) owned by
others, other than (i) and (ii) above. |
18 |
- |
(vii) for serial number 27 and the entries relating thereto, the following
shall be substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| 27 |
Heading 9989 |
(i) Services by way of printing of newspapers, books (including
Braille books), journals and periodicals, where only content is supplied
by the publisher and the physical inputs including paper used for
printing belong to the printer. |
12 |
- |
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(ii) Other manufacturing services; publishing, printing and
reproduction services; materials recovery services, other than (i)
above. |
18 |
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(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/173/2017 -TRU]
Note:-The principal notification was published in the Gazette of India,
Extraordinary, vide notification
No. 8/2017 - Integrated Tax (Rate), dated the
28th June, 2017, vide number G.S.R. 683 (E), dated the 28th June, 2017.
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