|
Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OFINDIA, EXTRAORDINARY,
PART II, SECTION
3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 05/2022-CentralTax (Rate)
New Delhi, the 13th July, 2022
GSR......(E).-In exercise of the powers conferred by sub-section (3) of
section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, 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.13/2017-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. 692(E),
dated the 28th
June, 2017, namely: -
In the said notification, in the Table, -
(1) against serial number 1, in column (2),
(a) the words, figures and symbols “who has not paid central tax at the rate
of 6%,” shall
be omitted;
(b) after the proviso the following proviso shall be inserted, namely: -
“Provided further that nothing contained in this entry shall apply where, -
i. the supplier has taken registration under the CGST Act, 2017 and
exercised the option to pay tax on the services of GTA in relation to
transport of goods supplied by him under forward charge; and
ii. the supplier has issued a tax invoice to the recipient charging Central
Tax
at the applicable rates and has made a declaration as prescribed in
Annexure III on such invoice issued by him.”;
(2) against serial number 5, in column (2), in the sub-clause (2), in item
(i), the words “by way
of speed post, express parcel post, life insurance, and agency services provided
to a person other
than Central Government, State Government or Union territory or local authority”
shall be omitted;
(3) after serial number 5A and the entries relating thereto, the following
serial number and entries
shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4)
|
| 5AA |
Service by way of renting of
residential dwelling to a
registered person.
|
Any
person |
Any registered person.”;
|
(4) after Annexure II, the following annexure shall be inserted, namely: -
“Annexure III
Declaration
I/we have taken registration under the CGST Act, 2017 and have exercised the
option to pay tax
on services of GTA in relation to transport of goods supplied by us during the
Financial Year
_____ under forward charge.”.
II. This notification shall come into force with effect from the 18th July,
2022.
F. No. 190354/176/2022-TRU
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: -The principal notification no. 13/2017 -Central Tax (Rate), dated the
28th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E),
dated the 28th June,
2017 and was last amended vide notification no. 29/2019 -Central Tax (Rate),
dated the 31st
December, 2019 published in the official gazette vide number G.S.R. 971(E),
dated the 31st
December, 2019.
|