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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 32/2017- Central Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of
section 11 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, in
the Ministry of Finance (Department of Revenue),
No. 12/2017- Central 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. 691(E), dated the 28th
June, 2017, namely:-
(i) in the Table, -
(a) in serial number 5, in column (3), for the words “governmental authority”
the words “Central Government, State Government, Union territory, local
authority or Governmental Authority” shall be substituted;
(b) after serial number 9B and the entries relating thereto, the following
serial number and entries shall be inserted namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| 9C |
Chapter 99 |
Supply of service by a Government Entity to Central Government,
State Government, Union territory, local authority or any person
specified by Central Government, State Government, Union territory or
local authority against consideration received from Central Government,
State Government, Union territory or local authority, in the form of
grants. |
Nil |
Nil |
(c) after serial number 21 and the entries relating thereto, the following
serial number and entries shall be inserted namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| 21A |
Heading 9965 or Heading 9967 |
Services provided by a goods transport agency to an unregistered
person, including an unregistered casual taxable person, other than the
following recipients, namely: -
(a) any factory registered under or
governed by the Factories Act, 1948(63 of 1948); or
(b) any Society
registered under the Societies Registration Act, 1860 (21 of 1860) or
under any other law for the time being in force in any part of India; or
(c) any Co-operative Society established by or under any law for the
time being in force; or
(d) any body corporate established, by or
under any law for the time being in force; or
(e) any partnership
firm whether registered or not under any law including association of
persons;
(f) any casual taxable person registered under the
Central Goods and Services Tax Act or the Integrated Goods and Services
Tax Act or the State Goods and Services Tax Act or the Union Territory
Goods and Services Tax Act. |
Nil |
Nil |
(d) after serial number 23 and the entries relating thereto, the following
serial number and entries shall be inserted namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| 23A |
Heading 9967 |
Service by way of access to a road or a bridge on payment of annuity |
Nil |
Nil |
(e) in serial number 41, for the entry in column (3), the following entry
shall be substituted namely: -
“Upfront amount (called as premium, salami, cost, price, development charges
or by any other name) payable in respect of service by way of granting of long
term lease of thirty years, or more) of industrial plots or plots for
development of infrastructure for financial business, provided by the State
Government Industrial Development Corporations or Undertakings or by any other
entity having 50 per cent. or more ownership of Central Government, State
Government, Union territory to the industrial units or the developers in any
industrial or financial business area.”;
(ii) in paragraph 2, for clause (zf),the following shall be substituted,
namely: -
“(zf) “Governmental Authority” means an authority or a board or any other
body, - (i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government, with 90per cent. or more participation by
way of equity or control, to carry out any function entrusted to a Municipality
under article 243 W of the Constitution or to a Panchayat under article 243 G of
the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body
including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90per cent. or more participation by
way of equity or control, to carry out a function entrusted by the Central
Government, State Government, Union Territory or a local authority.”.
(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. 12/2017 - Central Tax (Rate), dated the
28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was
last amended by notification No. 30/2017 - Central Tax (Rate) dated the 29th
September, 2017 vide number G.S.R. 1211(E). dated the 29th September, 2017.
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