Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018

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....he following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- 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. 684 (E), dated the 28th June, 2017, namely:- In the said notification, - (i) in the Table, - (a) against serial number 4, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted; (b) against serial number 5, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted; (c) after serial number....

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....visions of the Schedule to the said Act apply. Nil Nil 10H Chapter 99 Import of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein. Nil Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein shall be entitled to exemption from integrated tax leviable on the import of services subject to the conditions, - (i) that the foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein, are entitled to exemption from integrated tax, as stipulated in the certificate issued by the Protocol Division of the Ministry of External Affair....

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....) against serial number 20A, in the entry in column (5), for the figures "2018", the figures "2019" shall be substituted; (g) against serial number 20B, in the entry in column (5), for the figures "2018", the figures "2019" shall be substituted; (h) after serial number 25 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "25A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil"; (i) after serial number 32 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "32A Heading 9971 or Heading....

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.... (2) (3) (4) (5) "58A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil"; (n) after serial number 68A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "68B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- "mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and....