IGST Rate Reduction on specified Supplies of Works Contract
Services, Job Work for Textile & Textile Products, Printing Service of
Books, Newspapers
[Ref: Notification No.
20/2017-Integrated Tax (Rate) dated 22 August 2017]
Seeks to amend notification
No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract
Services, job work for textile & textile products, printing service of
books, newspapers etc, admission to planetarium, and, also to provide option to
GTA & transport of passengers by motorcab service providers to avail full
ITC & discharge IGST @ 12%
In exercise of the powers conferred by
sub-section (1) of section 5, sub- section (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 sub-section (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 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
3, for item (iii) in column (3) and the entries relating thereto in
columns (3), (4) and
(5), the following shall be substituted, namely:-
|
(3) |
(4) |
(5) |
|
(iii) Composite supply of works contract as defined in clause (119) of
section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government,
a local authority or
a Governmental authority
by way of construction, erection,
commissioning,
installation, completion, fitting out,
repair, maintenance, renovation, or alteration
of, - |
|
|
|
(a) a historical monument,
archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient
Monuments and Archaeological Sites
and Remains Act, 1958 (24 of
1958); |
|
|
|
(b) canal, dam or other irrigation works; |
|
|
|
(c) pipeline, conduit or plant for (i) water supply
(ii) water
treatment, or (iii) sewerage treatment or disposal. |
12 |
- |
|
(iv) Composite supply of works contract as defined in clause (119) of
section 2 of the Central Goods and Services
Tax Act, 2017, supplied by
way of construction,
erection, commissioning,
installation, completion, fitting out,
repair, maintenance, renovation, or alteration
of,- |
|
|
|
(a) a road, bridge, tunnel, or terminal for road
transportation for use
by general
public; |
|
|
|
(b) a civil structure
or any other original works pertaining
to a scheme under Jawaharlal Nehru
National Urban Renewal Mission or
Rajiv Awaas Yojana; |
|
|
|
(c) a civil structure or any other
original works
pertaining to the
In-situ rehabilitation of existing
slum dwellers using land as a resource
through private participation under the Housing for All
(Urban) Mission/Pradhan Mantri Awas Yojana, only
for existing slum
dwellers; |
|
|
|
(d) a civil structure
or any other original works pertaining to the Beneficiary
led individual house construction / enhancement under
the Housing for All (Urban)
Mission/Pradhan Mantri Awas
Yojana; |
|
|
|
(e) a pollution control or effluent treatment plant, except
located
as a part of
a factory; or |
|
|
|
(f) a structure meant for funeral, burial or cremation of deceased. |
12 |
- |
|
(v) Composite supply of works contract as defined in
clause (119) of
section 2 of the Central Goods and Services Tax Act, 2017, supplied
by way of
construction, erection, commissioning, or installation of original
works pertaining
to,- |
|
|
|
(a) railways, excluding monorail and metro; |
|
|
|
(b) a single residential unit otherwise
than as a part
of a residential complex; |
|
|
|
(c) low-cost houses up to a carpet area of 60 square
metres per house
in a housing project approved by competent authority empowered
under the 'Scheme of Affordable Housing in Partnership'
framed by the
Ministry of Housing and Urban Poverty Alleviation, Government
of India; |
12 |
- |
|
(d) low cost houses up to a carpet area of 60 square
metres per house in a housing project approved by the competent
authority under- |
|
|
|
(1) the Affordable Housing
in Partnership component of the
Housing for All (Urban)
Mission/Pradhan Mantri Awas
Yojana; |
|
|
|
(2) any
housing scheme of a State Government; |
|
|
|
(e) post-harvest storage
infrastructure for agricultural produce including a cold storage for such
purposes; or |
|
|
|
(f) mechanised food grain
handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic
beverages. |
|
|
|
(vi) Construction services other than
(i), (ii), (iii), (iv)
and (v) above. |
18 |
-; |
(ii) against serial number 8,
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) Transport
of passengers by motorcab where the cost of fuel is included in the consideration charged
from the service recipient. |
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)] |
|
|
|
or |
|
|
12 |
- |
(iii) against serial number 9,
for item (iii) in column (3) and the entries relating thereto in
columns (3), (4) and
(5), the following shall be substituted, namely:-
|
(3) |
(4) |
(5) |
|
(iii) Services of goods transport
agency
(GTA) in relation 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. |
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)] |
|
|
|
or |
|
|
12 |
Provided that the goods transport agency opting to pay
integrated tax @ 12% under this entry shall, thenceforth, be liable to pay
integrated
tax @12% on all the services of GTA
supplied by it.; |
(iv) against serial number 10,
for item (i) in column (3) and the entries relating
thereto in columns (3),
(4) and
(5), the following shall be substituted, namely:-
|
(3) |
(4) |
(5) |
|
(i) Renting of motorcab
where the cost of fuel is included in the consideration charged from the service
recipient. |
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)] |
|
|
|
or |
|
|
12 |
-; |
(v) against serial number 11,
for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and
(5), the following shall be substituted, namely:-
|
(3) |
(4) |
(5) |
|
(i) Services
of goods transport agency (GTA) in relation 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. |
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)] |
|
|
|
or |
|
|
12 |
Provided that the goods transport agency opting to pay
integrated tax @ 12% under this entry shall, thenceforth, be liable to pay
integrated
tax @ 12% on all the services of
GTA supplied by it. |
(vi) against serial
number 26,-
(a) in column (3), in item (i),-
(A) for sub-item
(b), the following sub-item
shall be substituted, namely:-
(b) Textiles
and textile products
falling under Chapter 50
to 63 in the First Schedule
to the Customs Tariff
Act,
1975 (51of 1975);; (B) the Explanation shall be omitted;
(b) 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) Services by
way
of any treatment
or process on goods belonging to another person, in relation
to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and
periodicals |
5 |
- |
|
(iii) Manufacturing
services on physical inputs (goods)
owned by
others, other than (i) and (ii) above |
18 |
-; |
(vii) for serial number 27 and the entries relating thereto, the following shall be substituted,
namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
27 |
Heading 9989 |
(i) Services
by way of printing
of newspapers, books (including
Braille books), journals and periodicals, where only content is
supplied by the publisher and the physical
inputs including paper
used for printing belong
to the printer. |
12 |
|
|
|
|
(ii) Other manufacturing services; publishing,
printing and reproduction services; materials recovery services, other than (i)
above. |
18 |
-; |
(viii) against serial number 34, in column (3), in item (i), after the word drama, the words or planetarium shall be inserted.
[F. No.354/173/2017 -TRU]