Integrated Tax (Rate) Notification No. 15 of 2018 DT 26th July, 2018, GST

 

Notification No. 15/2018 Integrated Tax (Rate) DT on 26th July, 2018, GST

 

 Seeks to amend notification No. 9/2017- Integrated 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. 

  The Extract of GST Notification No. 15/2018 – Integrated Tax (Rate) is given below: 

               Notification No. 15/2018 – 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. 15/2018- Integrated Tax (Rate)

 

New Delhi, the 26th July, 2018

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the

 

Integrated Goods and Services Tax Act, 2017 (13 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.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:-

 

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 10D and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“10E

Chapter

Services  by  an  old  age  home  run  by

Nil

Nil

 

99

Central Government, State Government

 

 

 

 

or by an entity registered under section

 

 

 

 

12AA of the Income-tax Act, 1961 (43

 

 

 

 

of 1961) to its residents (aged 60 years

 

 

 

 

or  more)  against  consideration  upto

 

 

 

 

twenty-five thousand rupees per month

 

 

 

 

per    member    provided    that    the

 

 

 

 

consideration  charged  is  inclusive  of

 

 

 

 

charges   for   boarding,   lodging   and

 

 

 

 

maintenance.

 

 

 

 

 

 

 

10F

Chapter

Services supplied by an establishment of

Nil

Provided the place of supply

 

99

a person in India to any establishment of

 

of the service is outside India

 

 

 

 

 

 

 

that  person  outside  India,  which  are

 

in  accordance  with

section

 

 

treated  as  establishments  of  distinct

 

13 of Integrated Goods and

 

 

persons in accordance with Explanation

 

Services Tax Act, 2017.

 

 

 

1 in section 8 of the Integrated Goods

 

 

 

 

 

 

 

 

 

and Services Tax Act, 2017.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10G

Chapter

Import of services by United Nations or

Nil

 

 

Nil

 

 

 

 

99

a specified international organisation for

 

 

 

 

 

 

 

 

 

official use of the United Nations or the

 

 

 

 

 

 

 

 

 

specified international organisation.

 

 

 

 

 

 

 

 

 

Explanation. - For the purposes of this

 

 

 

 

 

 

 

 

 

entry,  unless  the  context  otherwise

 

 

 

 

 

 

 

 

 

requires,

“specified

international

 

 

 

 

 

 

 

 

 

organisation”

means  an

international

 

 

 

 

 

 

 

 

 

organisation  declared  by  the  Central

 

 

 

 

 

 

 

 

 

Government in pursuance of section 3 of

 

 

 

 

 

 

 

 

 

the  United  Nations  (Privileges  and

 

 

 

 

 

 

 

 

 

Immunities Act) 1947 (46 of 1947), to

 

 

 

 

 

 

 

 

 

which the provisions of the Schedule to

 

 

 

 

 

 

 

 

 

the said Act apply.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10H

Chapter

Import

of

services

by    Foreign

Nil

Foreign

diplomatic

mission

 

99

diplomatic mission or consular post in

 

or consular post in India, or

 

 

India,  or  diplomatic  agents  or  career

 

diplomatic

agents

or  career

 

 

consular officers posted therein.

 

consular

 

officers

 

posted

 

 

 

 

 

 

 

therein  shall  be  entitled  to

 

 

 

 

 

 

 

exemption

from

integrated

 

 

 

 

 

 

 

tax leviable on the import of

 

 

 

 

 

 

 

services

 

subject

 

to

the

 

 

 

 

 

 

 

conditions, -

 

 

 

 

 

 

 

 

 

 

(i) that the foreign diplomatic

 

 

 

 

 

 

 

mission  or  consular  post  in

 

 

 

 

 

 

 

India, or diplomatic agents or

 

 

 

 

 

 

 

career

consular

 

officers

 

 

 

 

 

 

 

posted therein, are entitled to

 

 

 

 

 

 

 

exemption

from

integrated

 

 

 

 

 

 

 

tax,   as   stipulated   in   the

 

 

 

 

 

 

 

certificate

issued

 

by

the

 

 

 

 

 

 

 

Protocol

 

Division

 

of

the

 

 

 

 

 

 

 

Ministry of External Affairs,

 

 

 

 

 

 

 

based  on  the  principle  of

 

 

 

 

 

 

 

reciprocity;

 

 

 

 

 

 

 

 

 

 

(ii) that the services imported

 

 

 

 

 

 

 

are for official purpose of the

 

 

 

 

 

 

 

 

 

 

 

 

 

 

said        foreign        diplomatic mission or consular post; or for personal use of the said diplomatic   agent   or    career consular officer or members

of his or her family.

 

(iii) that in case the Protocol Division  of  the  Ministry  of External Affairs, after having issued   a   certificate   to    any foreign diplomatic mission or

consular       post       in       India, decides to withdraw the same subsequently, it  shall communicate the withdrawal of   such    certificate   to    the

foreign diplomatic mission or consular post;

 

(iv) that the exemption from the  whole  of  the  integrated tax   granted   to   the    foreign diplomatic mission or consular   post   in   India   for

 official   purpose   or   for   the personal use or use of their family members shall not be available   from   the  date   of withdrawal            of            such

 certificate.”; 

(d)   after serial number 11 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“11A

Heading

Services   supplied   by   electricity   distribution

Nil

Nil”;

 

9954

utilities   by   way   of   construction,   erection,

 

 

 

 

commissioning, or installation of infrastructure for

 

 

 

 

extending electricity distribution network upto the

 

 

 

 

tube  well  of  the  farmer  or  agriculturalist  for

 

 

 

 

agricultural use.

 

 

 

 

 

 

 

 

 

3

 

 

 

(e)   against serial number 15, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;

 

(f)    against serial number 20A, in the entry in column (5), for the figures “2018”, the figures

 

“2019” shall be substituted;

 

(g)   against serial number 20B, in the entry in column (5), for the figures “2018”, the figures

 

“2019” shall be substituted;

 

(h)   after serial number 25 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

“25A

Heading

Services by way of warehousing of minor forest

Nil

Nil”;

 

9967

or

produce.

 

 

 

Heading

 

 

 

 

9985

 

 

 

 

 

 

 

 

 

 

 

(i)     after serial number 32 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“32A

Heading

Services   by   Coal   Mines   Provident   Fund

Nil

Nil

 

9971

Organisation to persons governed by  the Coal

 

 

 

or

Mines   Provident   Fund   and   Miscellaneous

 

 

 

Heading

Provisions Act, 1948 (46 of 1948).

 

 

 

9991

 

 

 

 

 

 

 

 

32B

Heading

Services  by  National  Pension  System  (NPS)

Nil

Nil”;

 

9971

Trust to its members against consideration  in

 

 

 

or

the form of administrative fee.

 

 

 

Heading

 

 

 

 

9991

 

 

 

 

 

 

 

 

  

(j)     after serial number 35 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“35A

Heading

Services supplied by Central Government, State

Nil

Nil”;

 

9971

Government,Unionterritory    totheir

 

 

 

 

undertakings  or  Public  Sector  Undertakings

 

 

 

 

(PSUs) by way of guaranteeing the loans taken

 

 

 

 

by  such  undertakings  or  PSUs  from  the

 

 

 

 

financial institutions.

 

 

 

 

 

 

 

 

(k)   against serial number 37A, in the entry in column (3), after the figures “37”, the word and figures “or 41” shall be inserted; 

 

(l)     after serial number 49 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)

(2)

 

(3)

(4)

(5)

 

 

 

 

 

“49A

Heading

Services by way of licensing,  registration and

Nil

Nil”;

 

9983

or

analysis or testing of food samples supplied by

 

 

 

Heading

the  Food  Safety  and  Standards  Authority  of

 

 

 

9991

 

India (FSSAI) to Food Business Operators.

 

 

 

 

 

 

 

 

 

(m) after serial number 58 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)

(2)

(3)

 

(4)

(5)

 

 

 

 

 

 

“58A

Heading

Services  by  way  of  artificial  insemination  of

Nil

 

Nil”;

 

9986

livestock (other than horses).

 

 

 

 

 

 

 

 

 

 

(n)   after serial number 68A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)

(2)

 

 

(3)

 

(4)

 

 

 

(5)

 

 

 

 

 

 

 

“68B

Heading

Services   supplied   by   a   State

Nil

Provided that at the end of

 

9991  or

Government

to  Excess  Royalty

 

the contract period, ERCC

 

any

Collection Contractor (ERCC) by

 

shall submit an account to

 

other

way  of  assigning  the  right  to

 

the State Government and

 

Heading

collect  royalty  on  behalf  of  the

 

certify

that the amount of

 

 

State Government on the mineral

 

goods

 

and

 

services

tax

 

 

dispatched  by  the  mining  lease

 

deposited by mining lease

 

 

holders.

 

 

 

 

holders on royalty is more

 

 

 

 

 

 

 

than

 

the

 

goods

 

and

 

 

Explanation.-

“mining

lease

 

services tax exempted on

 

 

holder” means a person who has

 

the  service

provided

by

 

 

been granted mining lease, quarry

 

State

Government

to

the

 

 

lease  or  license  or  other  mineral

 

ERCC

of

assignment

of

 

 

concession

under  the  Mines

and

 

right to collect royalty and

 

 

Minerals

(Development

and

 

where

 

such

amount

of

 

 

Regulation)  Act,  1957  (67  of

 

goods

 

and

 

services

tax

 

 

1957), the rules made thereunder

 

paid

by

mining

lease

 

 

or  the  rules  made  by  a  State

 

holders  is  less  than  the

 

 

Government under sub-section (1)

 

amount

of

goods

and

 

 

of  section  15  of  the  Mines  and

 

services tax exempted, the

 

 

Minerals

(Development

and

 

exemption

 

shall

 

be

 

 

Regulation) Act, 1957.

 

 

restricted to such amount

 

 

 

 

 

 

 

as is equal to the amount

 

 

 

 

 

 

 

of goods and services tax

 

 

 

 

 

 

 

paid by the mining lease

 

 

 

 

 

 

 

holders

and

the

ERCC

 

 

 

 

 

 

 

shall

pay

the  difference

 

 

 

 

 

 

 

between

goods

 

and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

services tax exempted on the   service   provided   by State  Government  to  the ERCC  of   assignment   of right to collect royalty and

goods   and   services    tax paid by the mining lease holders on royalty.”;

 

(o)   after serial number 80 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)

(2)

 

(3)

 

 

 

(4)

(5)

 

 

 

 

 

“80A

Heading

Services provided by an unincorporated body or

Nil

Nil”;

 

9995

a non-profit entity registered under any law for

 

 

 

 

the time being in force, engaged in,-

 

 

 

 

 

 

(i)  activities  relating  to  the  welfare  of

 

 

 

 

industrial or agricultural labour or farmer;

 

 

 

 

or

 

 

 

 

 

 

 

 

(ii)   promotion   of   trade,   commerce,

 

 

 

 

industry,

agriculture,

art,

science,

 

 

 

 

literature, culture, sports, education, social

 

 

 

 

welfare,

charitable

activities

and

 

 

 

 

protection of environment,

 

 

 

 

 

 

to its own members against consideration in the

 

 

 

 

form of membership fee upto an amount of

one

 

 

 

 

thousand rupees (Rs 1000/-)

per member per

 

 

 

 

year.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(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 27th of July, 2018.

[F. No.354/13/2018 -TRU] 

(Gunjan Kumar Verma)

 

Under Secretary to the Government of India

 

Note: -The principal notification No. 9/2017 - Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28thJune, 2017 and was last amended by notification No.2/2018 – Integrated Tax (Rate), dated the 25th January, 2018vide number G.S.R. 70(E), dated the 25th January, 2018.

 

 

 

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