Seeks to amend notification No. 12/2017- Central 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

[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. 14/2018- Central Tax (Rate)

New Delhi, the 26^th July, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28^th 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 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(e) against serial number 14, in the entry in column (3), for the words declared tariff, the words value of supply shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures 2018, the figures 2019 shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures 2018, the figures 2019 shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(k) against serial number 36A, in the entry in column (3), after figures 36, the word and figures or 40 shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely: –
(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students..
2. This notification shall come into force with effect from 27^th of July, 2018.
 

[F. No.354/13/2018 -TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

 
Note: -The principal notification No. 12/2017 – Central Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28^thJune, 2017 and was last amended by notification No. 2/2018 – Central Tax (Rate), dated the 25^th January, 2018 vide number G.S.R. 65(E), dated the 25^th January, 2018.