TaxTMI 
TaxTMI 
To notify the rates for supply of services under GST Act and value of construction services and lottery [Section 9 (1), 11(1),15(5), 16(1)]
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....ubject to the conditions as specified in the corresponding in column (5) of the said Table:- ============= Document 1 Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 11/2017 - State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10- 43/2017/CT/V (79) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the state tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- Table Description of Service Rate ....
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.... clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees 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. (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, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption. 9 6 6 9 2 (iv) 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 con....
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.... 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. (ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 9 Provided that (ii) Transport of passengers, with or without accompanied belongings by- (a) air conditioned contract carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) “contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Glob....
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....on 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. 2.5 Explanation no. (iv)] 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)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 6 9 10 (Rental Heading 9966 (i) Renting of motorcab where the cost of fuel is included in the consideration charged from Provided services of the service recipient. transport 11 vehicles) Heading 9967 (Supporting services in transport) (ii) Rental services of transport vehicles with or without operators, other than (i) above. (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). ....
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....ds and Services Act, 2017. Explanation.- (a) “operator†means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, Same rate of state tax as on supply of like goods involving transfer of title in goods Same rate of state tax as on supply of like goods involving transfer of title in goods 2.5 the service has not been taken [Please refer to Explanation (iv)] no. Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer Explanation (iv)] to no. 7 16 Heading 9972 17 Heading 9973 (Leasing or rental services, with or without operator) each flight being open to use by members of the public; (c) "scheduled air cargo service" means air transportation of car....
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....ic series, not open to use by passengers. Same rate (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv)| of state tax and (v) above. Business and Production Services as applicable on supply of like goods involving transfer of title in goods 18 Section 8 19 Heading 9981 Research and development services. 9 20 Heading 9982 Legal and accounting services. 9 21 (Other Heading 9983 (i) Selling of space for advertisement in print media. 2.5 professional, technical and (ii) Other professional, technical and business services other than (i) above. 9 business services) 22 22 Heading 9984 Telecommunications, broadcasting and 9 23 Heading 9985 (Support services) information supply services. (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person eng....
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....rrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. (ii) Support services to mining, electricity, gas and water distribution. Heading 9987 Maintenance, repair and installation (except Heading 9988 (Manufacturing on services physical inputs (goods) owned by others) construction) services. (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (d) Printing of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). Explanation. “man made....
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....club. 9 9 9 9 9 9 9 9 14 14 (v) Gambling. 14 (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 9 35 Heading 9997 Other services (washing, cleaning and dyeing 9 12 36 Heading 9998 37 Heading 9999 services; beauty and physical well-being services; and other miscellaneous services including services nowhere else classified). Domestic services. Services provided by extraterritorial organisations and bodies. 9 9 2. In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation .– For the purposes of paragraph 2, "....