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TMI BlogSeeks to amend notification No. 8/2017-Integrated Tax (Rate) - Rates for supply of servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 12 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 18 - (b) against serial number 8, for item (ii), in column (5), for the wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 18 - ; (e) against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of integrated tax as applicable on supply of like goods involving transfer of title in goods - ; (h) against serial number 26, in column (3), - (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) ; ; (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) (iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 - ; (vii) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: - (3) (4) (5) (i) Services by way of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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