notification amending 11 and 12 of 2017

6681 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( i) PUBLISHED BY AUTHORITY No. 605] NEW DELHI, THURS DAY , OCTOBER 1 9, 2023/ ASVINA 27, 1945 CG-DL-E-20102023-249572 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 19 th October, 2023 No. 12/2023 - Central Tax (Rate) G.S.R . 759 (E).—In exercise of the powers conferred by sub -section (1), sub -section (3) and sub -section (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) No. 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: - In the said notification, - (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely: - “Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for tran sport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ central tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ central tax at the rate of 2. 5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; (ii) against serial number 10, in column (3), in item (i), after the condit ion in column (5) against the rate of 2.5 percent, , the following condition shall be inserted, namely: - “Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supply ing the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ central tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in th e same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a” shall be su bstituted; (b) in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Services, - (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial number 698 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC] RAJEEV RANJAN , Under Secy . Note : The principal notification number 11/201 7 -Central 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. 690 (E), dated the 28th June, 2017 and was last amended vide notification number 06/2023 -Central Tax (Rate), dated the 26th July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub -section (i) vide number G.S.R. 537(E), dated the 26th July, 2023. NOTIFICATION New Delhi, the 19 th October, 2023 No. 15/2023 - Integrated Tax (Rate) G.S.R. 760(E). —In exercise of the powers conferred b y 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 1 6 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 a mendments 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 8, in column (3), in item (vi), after the condition in column (5) against the rate of 5 percent, the following con dition shall be inserted, namely: - “Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in ex cess of the tax paid or payable at the rate of 5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ integrated tax at the rate of 12% (Rs. 96). If ‘B’ charges ‘A’ integrated tax at the rate of 5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.”; (ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 5 percent , the following condition shall be inserted, namely: - “Provided further that where the supplier of input service in the same line of business charges integrated tax at a rate higher than 5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 5%, shall not be taken. Illust ration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ integrated tax at the rate of 12% (Rs. 96). If ‘B’ char ges ‘A’ integrated tax at the rate of 5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 40 (5% of Rs. 800) and not Rs. 96.”; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a” shall be substituted; (b) in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Service s,- (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial number 698 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC] RAJEEV RANJAN, Under Secy . Note : The principal notification number 08/2017 - Integrated 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. 683 (E), dated the 28th June, 2017 and was last amended vide notification number 11/2023 -Integrated Tax (Rate), dated the 26th September, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub -section (i) vide number G.S.R. 689(E), dated the 26th September, 2023. NOTIFICATION New Delhi, the 19 th October, 2023 No. 12/2023 - Union Territory Tax (Rate) G.S.R. 761(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 28thJu ne, 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: - In the said notification, - (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely: - “Provided further that where the supplier of input service in the same line of business charges Union Territor y tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jai pur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ Union Territory tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ Union Territory tax at the rate of 2.5%, he sha ll be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; (ii) against serial number 10, in column (3), in item (i), after the condition in col umn (5) against the rate of 2.5 percent, , the following condition shall be inserted, namely: - “Provided further that where the supplier of input service in the same line of business charges Union Territory tax at a rate higher than 2.5%, credit of input t ax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplyin g the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ Union Territory tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ Union Territory tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a” shall be substituted; (b) in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Services, - (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial num ber 698 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20th day of October, 2023. [F.No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC] RAJEEV RANJAN, Under Secy . Note: - The principal notificatio n 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 06 /2023-Union Tax (Rate), dated the 26th July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub -section (i) vide number G.S.R. 539(E), dated the 26th July, 2023. (1) (2) (3) (4) (5) NOTIFICATION New Delhi, the 19 th October, 2023 No. 13/2023 - Central Tax (Rate) G.S.R. 762(E).—In exercise of the powers conferred by s ub-sections (3) and (4) of section 9, sub -section (1) of section 11, sub -section (5) of section 15 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 amendment further to amend the notification of the Government of India, Ministry of Finance (Department of Revenue), No.12/2017 -Central Ta x (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. 691(E), dated the 28th June, 2017, namely: — In the said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “3B Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil”; (2.) against serial number 6, in column (3),in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be in serted; (3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub -item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted; (4.) against serial nu mber 8, in column (3)in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; 2. This notification shall come into force with effect from the 20th day of October, 2023. [F.No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC] RAJEEV RANJAN, Under Secy . Note: The principal notification no. 12/2017 - Central 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. 691 (E), da ted the 28th June, 2017 and was last amended vide notification no. 07/2023 - Central Tax (Rate), dated the 26th July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub -section (i) vide number G.S.R. 540(E), dated the 26th July, 2023. (1) (2) (3) (4) (5) NOTIFICATION New Delhi, the 20th October, 2023 No. 16/2023 - Integrated Tax (Rate) G.S.R . 763 (E).—In exercise of the powers con ferred by sub -section (3) and sub -section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub -section (5) of section 15 and section 148 of the Cent ral 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 a mend ment in the notification of the Government of India, 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 numb er G.S.R. 684 (E), dated the 28th June, 2017, namely: - In the said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “3B Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil”; (2.) against serial number 6, in column (3),in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; (3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub -item(i), after the words “Departmen t of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted; (4.) against serial number 8, in column (3)in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministr y of Railways (Indian Railways)” shall be inserted; (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets“and the Ministry of Railways (Indian Railways)” shall be inser ted; 2. This notification shall come into force with effect from the 20th day of October, 2023. [F.No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC] RAJEEV RANJAN, Under Secy . Note: The principal notification no. 9/2017 -Integrated 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. 684 (E), dated the 28th June, 2017 and was last amended vide notification no. 12/2023 -Integrated Tax (Rate), dated the 26th September, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub -section (i) vide number G.S.R. 690 (E), dated the 26th September, 2023. (1) (2) (3) (4) (5) NOTIFICATION New Delhi, the 19th October, 2023 No. 13/2023 - Union Territory Tax (Rate) G.S.R. 764(E). —In exercise of the powers conferred by sub -sections (3) and (4) of section 7, sub-section (1) of section 8 an d clause (iv) 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 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Governmen t, on be ing satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, in the Ministry o f Finan ce (Department of Revenue), No.12/2017 - 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. 703 (E), dated the 28th June, 2017, namely: - In th e said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) “3B Chapter 99 Services provided to a Governmental Author ity by w ay of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil”; (2.) against serial number 6, in column (3),in item (a), after the words “Department of Posts”, the words and bracket s “and the Ministry of Railways (Indian Railways)” shall be inserted; (3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub -item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railway s (Indian Railways)”shall be inserted; (4.) against serial number 8, in column (3)in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets“and the Ministry of Railways (Indian Railways)” shall be inserted; 2. This notification shall come into force with effe ct from the 20th day of October, 2023. [F.No. CBIC -190354/195/2023 -TO (TRU -II)-CBEC] RAJEEV RANJAN, Under Secy . Note : The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017,was published in the Gazette of India, Ext raordina ry, Part II, Section 3, Sub -section (i) , vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended vide notification no. 07/2023 – Union Territory Tax (Rate), dated the 26th July, 2023 published in the Gazette of India, Extraordin ary, Par t II , Section 3 , Sub -section (i) , vide number G.S.R. 542(E), dated the 26th July, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publication s, Delhi -110054.