Notification No. 14/2018 Integrated Tax (Rate) DT on 26th July, 2018, GST

 

Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. 

  The Extract of GST Notification No. 14/2018 – Integrated Tax (Rate) is given below: 

               Notification No. 14/2018 – Integrated Tax (Rate), GST

 

                                           [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-Integrated 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 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 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 28^th June, 2017, namely:-

 

In the said notification, in the Table, -

 

(i)                   against serial number 7, in column (3),-

 

(a)    for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

(3)	(4)		(5)
“(i) Supply, by way of or as part of any service, of goods,
being food or any other article for human consumption or
any drink, provided by a restaurant, eating joint including
mess, canteen, whether for consumption on or away from		Provided		that
the  premises  where  such  food  or  any other  article  for		credit	of   input
human consumption or drink is supplied, other than those		tax  charged		on
located  in  the  premises  of  hotels,  inns,  guest  houses,		goods		and
clubs, campsites or other commercial places meant for		services  used  in
residential or lodging purposes having declared tariff of	5	supplying		the
any  unit  of  accommodation  of  seven  thousand  five		service	has	not
hundred rupees and above per unit per day or equivalent.		been	taken
		[Please	refer  to
Explanation  1.-  This  item  includes  such  supply  at  a		Explanation		no.
canteen, mess, cafeteria or dining space of an institution		(iv)]
such as a school, college, hospital, industrial unit, office,
by such institution or by any other person based on a
contractual  arrangement  with  such  institution  for  such

supply, provided that such supply is not event based or
occasional.
Explanation 2.- This entry excludes the supplies covered
under the item 7 (v).
Explanation 3.- “declared tariff” includes charges for all
amenities provided in the unit of accommodation (given
on   rent   for   stay)   like   furniture,   air   conditioner,
refrigerators or any other amenities, but without excluding
any discount offered on the published charges for such
unit.
(ia) Supply, of goods, being food or any other article for		Provided		that
human consumption or any drink, by the Indian Railways		credit	of   input
or  Indian  Railways  Catering  and  Tourism  Corporation		tax  charged			on
Ltd. or their licensees, whether in trains or at platforms.		goods		and
		services  used			in
	5	supplying			the
		service	has		not
		been	taken
		[Please	refer		to
		Explanation			no.
		(iv)]”;

 

(b)          in items (ii), (vi) and (viii),-

 

(A) for the words “declared tariff” wherever they occur, the words “value of supply” shall be substituted;

 

(B)  the Explanation shall be omitted;

 

(c)           for item (v) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

(3)	(4)	(5)
“(v) Supply, by way of or as part of any service, of goods,
being food or any other article for human consumption or
any  drink,  at  Exhibition  Halls,  Events,  Conferences,	18	-”;
Marriage Halls and other outdoor or indoor functions that
are event based and occasional in nature.

 

(ii)   against serial number 9, 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) Multimodal transportation of goods.
Explanation.-	12	-
(a) “multimodal transportation” means carriage of goods,
by at least two different modes of transport from the place