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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018-Integrated Tax (Rate)
New Delhi, the 26th July, 2018
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 subsection
(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. 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 7, in column (3),-
(a) for item (i) 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, of goods, being
food or any other article for human consumption or any drink, 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 1.- This item includes such supply at a canteen, mess,
cafeteria or dining space of an institution such as a school, college,
hospital, industrial unit, office, by such institution or by any other
person based on a contractual arrangement with such institution for such
supply, provided that such supply is not event based or occasional.
Explanation 2.- This entry excludes the supplies covered under the item
7 (v). Explanation 3.- “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. |
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)] |
| (ia) Supply, of goods, being food or any other article for human
consumption or any drink, by the Indian Railways or Indian Railways
Catering and Tourism Corporation Ltd. or their licensees, whether in
trains or at platforms. |
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) in items (ii), (vi) and (viii),-
(A)for the words “declared tariff” wherever they occur, the words “value of
supply” shall be substituted;
(B) the Explanation shall be omitted;
(c) for item (v) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(v) Supply, by way of or as part of any service, of goods, being
food or any other article for human consumption or any drink, at
Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor
or indoor functions that are event based and occasional in nature. |
18 |
-”; |
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely: -
| (3) |
(4) |
(5) |
“(vi) Multimodal transportation of goods.
Explanation.-
(a)
“multimodal transportation” means carriage of goods, by at least two
different modes of transport from the place of acceptance of goods to
the place of delivery of goods by a multimodal transporter;
(b) “mode of
transport” means carriage of goods by road, air, rail, inland waterways
or sea;
(c) “multimodal transporter” means a person who,-
(A) enters
into a contract under which he undertakes to perform multimodal
transportation against freight; and
(B) acts as principal, and not as an
agent either of the consignor, or consignee or of the carrier
participating in the multimodal transportation and who assumes
responsibility for the performance of the said contract. |
12 |
- |
| (vii) Goods transport services other than (i), (ii), (iii), (iv),
(v) and (vi) above. |
18 |
-”; |
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted,
namely: -(iii) for serial number 22 and the entries relating thereto, the following shall be substituted,
namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “22 |
Heading 9984 (Telecommu nications, broadcasting and
information supply service |
(i) Supply consisting only of e-book Explanation.- For the purposes
of this notification, “e-books” means an electronic version of a printed
book (falling under tariff item 4901 in the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read
on a computer or a hand held device. |
5 |
- |
| (ii) Telecommunications, broadcasting and information supply
services other than (i) above. |
18 |
-”. |
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No.354/13/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal
notification No. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the
28th June, 2017 and was last amended by
notification No. 1/2018-Integrated Tax (Rate), dated
the 25th January, 2018 vide number G.S.R. 69 (E), dated the 25th January, 2018.
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