TaxTMI 
TaxTMI 
Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
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....f 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, (i) in the Table, - (a) against serial number 3, in column (3), - (A) in item (iv), (I) for sub-item (c), the fo....
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....in item (v), (I) in sub-item (a), for the word "excluding", the word "including" shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: - "(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: (3) (4) (5) "(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods ....
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....services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above. 18 -"; (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ii) Time charter of vessels for transport of goods. 5 Provided that credit of input tax....
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....entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(vii) Time charter of vessels for transport of goods. 5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods. -"; (f) against serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words "supplying the service", the w....
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.... 18 -"; (i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 18 -"; (j) against serial number 26, in column (3),- (A) in ....
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....ace club, any sporting event such as Indian Premier League and the like. 28 -"; (B) in item (vi), after the brackets and figures "(iii)", the brackets and figures "(iiia)," shall be inserted; (ii) for paragraph 2, the following shall be substituted, namely: - "2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount char....