Ankita Khetan | Oct 18, 2017 |
IGST(rate) notification no. 33/2017 dated 13th October,2017
Seeks to amend notification No. 9/2017-IT(R) .
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 33/2017- Integrated Tax (Rate)
New Delhi, the 13th October, 2017
G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 6 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of theCouncil, hereby makes the following further amendments in the notification of the Governmentof 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:-
(i) in the Table, –
(a) in serial number 5, in column (3), for the words governmental authority the wordsCentral Government, State Government, Union territory, local authority orGovernmental Authority shall be substituted;
(b) after serial number 10B and the entries relating thereto, the following serial number andentries shall be inserted namely: –
(1) | (2) | (3) | (4) | (5) |
10C | Chapter 99 | Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants | Nil | Nil; |
(c) after serial number 22 and the entries relating thereto, the following serial number andentries shall be inserted namely: –
(1) | (2) | (3) | (4) | (5) |
22A | Heading 9965 | Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: – (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) anybody corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. | Nil | Nil; |
(d) after serial number 24 and the entries relating thereto, the following serial number andentries shall be inserted namely: –
(1) | (2) | (3) | (4) | (5) |
24A | Heading 9967 | Service by way of access to a road or a bridge on payment of annuity. | Nil | Nil; |
(e) in serial number 43, for the entry in column(3), the following entry shall be substitutednamely: –
Upfront amount (called as premium, salami, cost, price, development charges or by anyother name) payable in respect of service by way of granting of long term lease of thirtyyears, or more) of industrial plots or plots for development of infrastructure for financialbusiness, provided by the State Government Industrial Development Corporations orUndertakings or by any other entity having 50 per cent. or more ownership of CentralGovernment, State Government, Union territory to the industrial units or the developersin any industrial or financial business area.;
(ii) in paragraph 2, for clause (zf), the following shall be substituted, namely: –
(zf) Governmental Authority means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,with 90 per cent. or more participation by way of equity or control, to carry out anyfunction entrusted to a municipality under article 243 W of the Constitution or to aPanchayat under article 243 G of the Constitution.
(zfa) Government Entity means an authority or a board or any other body including asociety, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government,with 90 per cent. or more participation by way of equity or control, to carry out afunction entrusted by the Central Government, State Government, Union Territory ora local authority..
[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, videnotification No. 09/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide numberG.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 31/2017 – Integrated Tax (Rate) dated the 29th September, 2017 vide number G.S.R. 1212(E). dated the29th September, 2017.
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