Amending Rate Notifications post 54th GST Council

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-08102024-257759 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 570] NEW DELHI, TUESDAY, OCTOBER 8, 2024/ASVINA 16, 1946 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 8th October, 2024 No. 07/2024-Central Tax (Rate) G.S.R. 617(E). — In exercise of the powers conferred by sub-section (1), sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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), number 11/2017-Central 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. 690(E), dated the 28th June, 2017, namely:- 1. In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - +-------------------------------------------------------------+----------+-----------------------------------------------------+ | (3) | (4) | (5) | +=============================================================+==========+=====================================================+ | "(ivb) Transportation of passengers, with or | 2.5 | Provided that credit of input tax charged on | | without accompanied baggage, by air, in a | | goods used in supplying the service has not | | helicopter on seat share basis. | | been taken. | +-------------------------------------------------------------+----------+-----------------------------------------------------+ [Please refer to clause (iv) of paragraph 4 relating to Explanation]." (ii) in column (3), in item (vii), after the brackets and figures "(iva),”, the brackets and figures "(ivb),” shall be inserted. 2. This notification shall come into force with effect from the 10th day of October, 2024. [F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC] DILMIL SINGH SOACH, Under Secy. Note: - The principal notification number 11/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended vide notification number 12/2023-Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India vide number G.S.R. 759(E), dated the 19th October, 2023. NOTIFICATION New Delhi, the 8th October, 2024 No. 07/2024- Union Territory Tax (Rate) G.S.R. 618(E). — In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Union Territory 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. 702(E), dated the 28th June, 2017, namely:- 1. In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - +-------------------------------------------------------------+----------+-----------------------------------------------------+ | (3) | (4) | (5) | +=============================================================+==========+=====================================================+ | "(ivb) Transportation of passengers, with or | 2.5 | Provided that credit of input tax charged on | | without accompanied baggage, by air, in a | | goods used in supplying the service has not | | helicopter on seat share basis. | | been taken. | +-------------------------------------------------------------+----------+-----------------------------------------------------+ [Please refer to clause (iv) of paragraph 4 relating to Explanation].". (ii) in column (3), in item (vii), after the brackets and figures "(iva),”, the brackets and figures "(ivb)," shall be inserted. 2. This notification shall come into force with effect from the 10th day of October, 2024. [F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC] DILMIL SINGH SOACH, Under Secy. Note: - The principal notification number 11/2017 -Union Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended vide notification number 12/2023-Union Tax (Rate), dated the 19th October, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 761(E), dated the 19th October, 2023. NOTIFICATION New Delhi, the 8th October, 2024 No. 07/2024-Integrated Tax (Rate) G.S.R. 619(E). — In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 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:- 1. In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - +-------------------------------------------------------------+----------+-----------------------------------------------------+ | (3) | (4) | (5) | +=============================================================+==========+=====================================================+ | "(ivb) Transportation of passengers, with or | 5 | Provided that credit of input tax charged on | | without accompanied baggage, by air, in a | | goods used in supplying the service has not | | helicopter on seat share basis. | | been taken. | +-------------------------------------------------------------+----------+-----------------------------------------------------+ [Please refer to clause (iv) of paragraph 5 relating to Explanation]." (ii) in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),” shall be inserted. 2. This notification shall come into force with effect from the 10th day of October, 2024. [F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC] DILMIL SINGH SOACH, Under Secy. Note: - The principal notification no. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended vide notification no. 15/2023- Integrated Tax (Rate), dated the 19th October, 2023 published in the official gazette vide number G.S.R. 760(E), dated the 19th October, 2023. NOTIFICATION New Delhi, the 8th October, 2024 No. 08/2024- Central Tax (Rate) G.S.R. 620(E). — In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1)