Government of India Ministry of Finance (Department of Revenue)
Notification No. 46/2017-Central Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of
section 9, subsection (1) of section 11, 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 further amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue) No. 11/2017- 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. 690(E),
dated the 28th June, 2017, namely:-
In the said notification, in the Table, -
(i) against serial number 3, in column (3), in item (vi), for the words
“Services provided”, the words “Composite supply of works contract as defined in
clause (119) of section 2 of the Central Goods and Services Tax Act, 2017,
provided” shall be substituted;
(ii) against serial number 7,-
(a) for item (i) in column (3) and the entries relating thereto in columns
(3), (4) and (5), the following shall be substituted, namely:-
(3) |
(4) |
(5) |
“(i) 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 drink, where such supply or service is for cash, deferred
payment or other valuable consideration, provided by a restaurant,
eating joint including mess, canteen, whether for consumption on or away
from the premises where such food or any other article for human
consumption or drink is supplied, other than those located in the
premises of hotels, inns, guest houses, clubs, campsites or other
commercial places meant for residential or lodging purposes having
declared tariff of any unit of accommodation of seven thousand 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
any discount offered on the published charges for such unit. |
2.5 |
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)].”; |
b) for item (iii) in column (3) and the entries relating thereto in columns
(3), (4) and (5), the following shall be substituted, namely:-
(3) |
(4) |
(5) |
“(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 supply or service is for cash,
deferred payment or other valuable consideration, provided by a
restaurant, eating joint including mess, canteen, whether for
consumption on or away from the premises where such food or any other
article for human consumption or drink is supplied, located in the
premises of hotels, inns, guest houses, clubs, campsites or other
commercial places meant for residential or lodging purposes having
declared tariff of any unit of accommodation of seven thousand 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 any discount offered on the published
charges for such unit. |
9 |
-" |
(c) the item (iv) in column (3) and the entries relating thereto in columns
(3), (4) and (5), shall be omitted;
(d) in item (ix), in column (3), for the entry, the following entry shall be
substituted, namely:-
“(ix) Accommodation, food and beverage services other than (ii), (iii), (v),
(vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, 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 drink, where such
supply or service is for cash, deferred payment or other valuable consideration,
provided by a restaurant, eating joint including mess, canteen, whether for
consumption on or away from the premises where such food or any other article
for human consumption or drink is supplied, other than those located in the
premises of hotels, inns, guest houses, clubs, campsites or other commercial
places meant for residential or lodging purposes having declared tariff of any
unit of accommodation of seven thousand five hundred rupees and above per unit
per day or equivalent shall attract central tax @ 2.5% without any input tax
credit under item (i) above and shall not be levied at the rate as specified
under this entry.”;
(iii)against serial number 26, in column (3), in item (i), after sub-item
(h), the following shall be inserted, namely: -
‘(i) manufacture of handicraft goods.
Explanation. - The expression “handicraft goods” shall have the same meaning
as assigned to it in the notification
No. 32/2017 -Central Tax, dated the 15th
September, 2017 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th
September, 2017 as amended from time to time.’.
2. This notification shall come into force with effect from 15th of November,
2017.
(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. 11/2017 - Central Tax(Rate), dated the
28th June, 2017, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was
last amended by notification No. 31/2017-Central Tax (Rate) dated the 13th
October, 2017 vide number G.S.R. 1273(E), dated the 13th October, 2017.
|