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TMI BlogSeeks 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 21.07.2018X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 28th 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 column ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 5 Provided that credit of input tax charged on goods and services used in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 12 - (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 18 - ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: - (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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