TaxTMI 
TaxTMI 
Rates for supply of services under IGST Act - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 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, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ansport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 5 The 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) GTA exercises the option to itself pay GST on services supplied by it. 5 (1) In respect of supplies on which GTA pays tax at the rate of 5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)] (2) The option by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....responding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 12 -"; (b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted; (VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely :- (3) (4) (5) "Supporting services in transport. Explanation: This entry does not include good....
X X X X Extracts X X X X
X X X X Extracts X X X X
....posal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 12 -"; (b) in item (ii), after the brackets and figures "(i)", the word, brackets and figure "and (ia)" shall be inserted; (B) in paragraph 5, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: - "(xxxvii) 'print media' means, - (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ayment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date: - 1. I/We (name of Person), authorised representative of M/s......................... have taken registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during, the financial year... under forward charge in accordance with section 5(1) of the IGST Act, 2017 and to comply with all the provisions of the IGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or b....