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Date: 19-Oct-2023 Category: Extra Ordinary State: Union Government Country: India

amending 13 15 and 17 of 2017 GST

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Union Territory Tax (Rate) Amendment Regarding Construction Services (Notification No. 15/2023)

  • Modifies the description of construction services subject to specific tax rates.
  • Replaces the reference to Schedule II, item 5(b) of the Central Goods and Services Tax Act with a detailed description of construction of a complex, building or part thereof intended for sale.
  • The new description includes the value of land or undivided share of land in the amount charged, except where the entire consideration is received after issuance of completion certificate or first occupation.
  • Effective from October 20, 2023.
  • Amends Notification No. 15/2017- Union Territory Tax (Rate).

Central Tax (Rate) Amendment Regarding Omnibus Services (Notification No. 16/2023)

  • Amends Notification No. 17/2017- Central Tax (Rate).
  • Exempts services by way of transportation of passengers by an omnibus, except where the service supplier through an electronic commerce operator is a company.
  • Defines 'Company' as per Section 2(20) of the Companies Act, 2013.
  • Effective from October 20, 2023.

Integrated Tax (Rate) Amendment Regarding Omnibus Services (Notification No. 19/2023)

  • Amends Notification No. 14/2017-Integrated Tax (Rate).
  • Exempts services by way of transportation of passengers by an omnibus, except where the service supplier through an electronic commerce operator is a company.
  • Defines 'Company' as per Section 2(20) of the Companies Act, 2013.
  • Effective from October 20, 2023.

Union Territory Tax (Rate) Amendment Regarding Omnibus Services (Notification No. 16/2023)

  • Amends Notification No. 17/2017-Union Territory Tax (Rate).
  • Exempts services by way of transportation of passengers by an omnibus, except where the service supplier through an electronic commerce operator is a company.
  • Defines 'Company' as per Section 2(20) of the Companies Act, 2013.
  • Effective from October 20, 2023.

Central Tax (Rate) Amendment (Notification No. 14/2023)

  • Amends Notification No. 13/2017-Central Tax (Rate).
  • Includes Ministry of Railways (Indian Railways) alongside Department of Posts in the list of services provided to the Central Government.
  • Excludes the Ministry of Railways (Indian Railways) from services supplied by the Central Government.
  • Effective from October 20, 2023.

Integrated Tax (Rate) Amendment (Notification No. 17/2023)

  • Amends Notification No. 10/2017-Integrated Tax (Rate).
  • Includes Ministry of Railways (Indian Railways) alongside Department of Posts in the list of services provided to the Central Government.
  • Excludes the Ministry of Railways (Indian Railways) from services supplied by the Central Government.
  • Effective from October 20, 2023.

Union Territory Tax (Rate) Amendment (Notification No. 14/2023)

  • Amends Notification No. 13/2017-Union Territory Tax (Rate).
  • Includes Ministry of Railways (Indian Railways) alongside Department of Posts in the list of services provided to the Central Government.
  • Excludes the Ministry of Railways (Indian Railways) from services supplied by the Central Government.
  • Effective from October 20, 2023.

Central Tax (Rate) Amendment Regarding Construction Services (Notification No. 15/2023)

  • Amends Notification No. 15/2017-Central Tax (Rate).
  • Modifies the description of construction services subject to specific tax rates.
  • Replaces the reference to Schedule II, item 5(b) of the Central Goods and Services Tax Act with a detailed description of construction of a complex, building or part thereof intended for sale.
  • The new description includes the value of land or undivided share of land in the amount charged, except where the entire consideration is received after issuance of completion certificate or first occupation.
  • Effective from October 20, 2023.

Integrated Tax (Rate) Amendment Regarding Construction Services (Notification No. 18/2023)

  • Amends Notification No. 12/2017-Integrated Tax (Rate).
  • Modifies the description of construction services subject to specific tax rates.
  • Replaces the reference to Schedule II, item 5(b) of the Central Goods and Services Tax Act with a detailed description of construction of a complex, building or part thereof intended for sale.
  • The new description includes the value of land or undivided share of land in the amount charged, except where the entire consideration is received after issuance of completion certificate or first occupation.
  • Effective from October 20, 2023.

Impact Analysis

Ministry of Railways (Indian Railways)

  • Action Item: The Ministry of Railways needs to assess its GST obligations and compliance procedures in light of these changes.

Real Estate Developers

  • Action Item: Real estate developers need to review their pricing and invoicing practices to ensure compliance with the revised definition.

Omnibus Service Providers

  • Action Item: Omnibus service providers need to evaluate their business models and pricing strategies, especially those operating through e-commerce platforms.

Electronic Commerce Operators (ECOs)

  • Action Item: ECOs need to update their systems to accurately identify and collect GST on omnibus services provided by companies.

Consumers

  • Action Item: Consumers should be aware of the potential impact of these changes when purchasing real estate or booking omnibus services.

Key Entities Referenced

Central Government: The governing body responsible for implementing and amending GST regulations. GST Council: The body that makes recommendations concerning GST rates, exemptions, and rules. Ministry of Finance (Department of Revenue): The government department responsible for revenue collection and tax administration. Central Board of Indirect Taxes and Customs (CBIC): The agency responsible for administering GST and other indirect taxes. Department of Posts: The government department responsible for postal services. Ministry of Railways (Indian Railways): The government ministry responsible for rail transportation. Central Goods and Services Tax Act, 2017 (12 of 2017): The primary law governing the levy and collection of GST on intra-state supplies of goods and services. Integrated Goods and Services Tax Act, 2017 (13 of 2017): The law governing the levy and collection of GST on inter-state supplies of goods and services. Union Territory Goods and Services Tax Act, 2017 (14 of 2017): The law governing the levy and collection of GST in Union Territories. Companies Act, 2013 (18 of 2013): The law governing the incorporation, regulation, and winding up of companies in India. Notification No. 13/2017-Central Tax (Rate): The original notification being amended regarding services provided to the Central Government. Notification No. 10/2017-Integrated Tax (Rate): The original notification being amended regarding services provided to the Central Government. Notification No. 13/2017-Union Territory Tax (Rate): The original notification being amended regarding services provided to the Central Government. Notification No. 15/2017-Central Tax (Rate): The original notification being amended regarding construction services. Notification No. 12/2017-Integrated Tax (Rate): The original notification being amended regarding construction services. Notification No. 15/2017- Union Territory Tax (Rate): The original notification being amended regarding construction services. Notification No. 17/2017- Central Tax (Rate): The original notification being amended regarding omnibus services. Notification No. 14/2017-Integrated Tax (Rate): The original notification being amended regarding omnibus services. Notification No. 17/2017-Union Territory Tax (Rate): The original notification being amended regarding omnibus services.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-20102023-249576 CG-DxLx-xEG-I2D0H1x0x2x0 23-249576 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 606] नई दिल्ली, बृहस्ट्प जतिार, अक्त बू र 19, 2023/आज‍ि न 27, 1945 No. 606] NEW DELHI, THURSDAY, OCTOBER 19, 2023/ASVINA 27, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल् ली, 19 अक्त ूबर, 2023 स.ं 14/2023-केन्‍दर ीय कर (िर) सा.का.जन. 765(अ).—केन्‍द रीय माल एि ं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 9 की उप-धारा (3) के तहत प्रित् त िजियों का प्रयोग करते हुए, केन्‍दर सरकार, पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्य ा 13/2017-केन्‍द रीय कर (िर), दिनांक 28 िून, 2017, जिस े सा.का.जन. 692 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग II, खड 3, उप-खडं (i) म ें प्रकाजित दकया गया था, में और आग ेभी जनम्न जलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें सारणी म,ें- (i) क्रम संख्या 5 के समक्ष, कॉलम (2) म,ें उप-खंड (2) में, मि (i) म,ें "डाक जिभाग" िब्िों के बाि, "और रेल मंत्रालय (भारतीय रेल) " िब्िों को अंतःस्ट्थाजपत दकया िाएगा; (ii) क्रम संख्या 5क के समक्ष, कॉलम (2) म,ें "केंर सरकार द्वारा प्रित्त सेिाएं" िब्िों के बाि, "[ रेल मंत्रालय (भारतीय रेल) को छोड़कर]" िब्िों को अंतःस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 20 अिूबर, 2023 से लाग ूहोगी। [फा. स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरयू-II)-सीबीईसी] रािीि रंिन, अिर सजचि 6682 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नोट : मलू अजधसूचना को भारत के रािपत्र, असाधारण, में अजधसूचना संख् या 13/2017-केन्‍द रीय कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 692 (अ), दिनांक 28 िनू , 2017 को प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना संख् या 08/2023-केन्‍द रीय कर (िर), दिनांक 26 िुलाई, 2023, जिस े सा.का.जन. 543 (अ), दिनांक 26 िलु ाई, 2023 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 19th October, 2023 No. 14/2023- Central Tax (Rate) G.S.R. 765(E).—In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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.13/2017-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. 692(E), dated the 28th June, 2017, namely: In the said notification, in the Table, - (i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted; (ii) against serial number 5A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding 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. 13/2017 -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. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 08/2023 -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. 543(E), dated the 26th July, 2023. अजधसचू ना नई दिल् ली, 19 अक् तूबर, 2023 स.ं 17/2023-एकीकृत कर (िर) सा.का.जन. 766(अ).—एकीकृत माल एिं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 5 की उप धारा (3) के तहत प्रित् त िजियों का प्रयोग करत े हुए, केन्‍द र सरकार, पररषि ् की जसफाररिों के आधार पर एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्य ा 10/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 685 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खडं (i) में प्रकाजित दकया गया था, म ेंऔर आगे भी जनम्न जलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें सारणी म,ें- (i) क्रम सख्ं या 6 के समक्ष, कॉलम (2) में, उप-खडं (2) में, मि (i) म,ें "डाक जिभाग" िब्िों के बाि, "और रेल मंत्रालय (भारतीय रेल) " िब्िों को अंतःस्ट्थाजपत दकया िाएगा; (ii) क्रम संख्या 6क के समक्ष, कॉलम (2) में, "केंर सरकार द्वारा प्रित्त सेिाएं" िब्िों के बाि, "[ रेल मंत्रालय (भारतीय रेल) को छोड़कर]" िब्िों को अंतःस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 20 अिूबर, 2023 से लाग ूहोगी। [फा. स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरयू-II)-सीबीईसी] रािीि रंिन, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 नोट: प्रधान अजधसूचना संख्या 10/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, को सा.का.जन. 685 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 13/2023-एकीकृत कर (िर), दिनांक 26 जसतम्ब र, 2023, सा.का.जन. 691 (अ), दिनांक 26 जसतम्ब र, 2023 के तहत सरकारी रािपत्र म ेंप्रकाजित, के द्वारा संिोधन दकया गया ह ै NOTIFICATION New Delhi, the 19th October, 2023 No. 17/2023- Integrated Tax (Rate) G.S.R. 766(E).—In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, 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.10/2017-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. 685(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, - (i) against serial number 6, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted; (ii) against serial number 6A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding 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. 10/2017 -Integrated Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 685 (E), dated the 28th June, 2017 and was last amended vide notification no. 13/2023-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. 691(E), dated the 26th September, 2023. अजधसचू ना नई दिल् ली, 19 अक्त ूबर, 2023 स.ं 14/2023-सघं राज्य कर (िर) सा.का.जन. 767(अ).—संघ राज् य माल एिं सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 7 की उप धारा (3) के तहत प्रित् त िजियों का प्रयोग करते हुए, केन्‍द र सरकार, िीएसटी पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसचू ना संख् या 13/2017-संघ राज् य कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 704 (अ), दिनांक 28 िनू , 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खंड (i) में प्रकाजित दकया गया था, म ें और आगे भी जनम् नजलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें सारणी म,ें- (i) क्रम संख्या 5 के समक्ष, कॉलम (2) में, उप-खंड (2) में, मि (i) में, "डाक जिभाग" िब्िों के बाि, "और रेल मंत्रालय (भारतीय रेल) " िब्िों को अंतःस्ट्थाजपत दकया िाएगा; (ii) क्रम संख्या 5क के समक्ष, कॉलम (2) में, "केंर सरकार द्वारा प्रित्त सेिाएं" िब्िों के बाि, "[ रेल मंत्रालय (भारतीय रेल) को छोड़कर]" िब्िों को अंतःस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 20 अिूबर, 2023 से लाग ूहोगी। [फा. सं. सीबीआईसी-190354/195/2023-टीओ (टीआरयू-II)-सीबीईसी] रािीि रंिन, अिर सजचि4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नोट: प्रधान अजधसूचना संख्या 13/2017-संघ राज्य कर (िर), दिनांक 28 िून, 2017, को सा.का.जन. 704 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 08/2023-संघ राज्य कर (िर), दिनांक 26 िुलाई, 2023, सा.का.जन. 545 (अ), दिनाकं 26 िुलाई, 2023 के तहत सरकारी रािपत्र में प्रकाजित, के द्वारा संिोधन दकया गया ह ै । NOTIFICATION New Delhi, the 19th October, 2023 No. 14/2023- Union Territory Tax (Rate) G.S.R. 767(E).—-In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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.13/2017-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. 704(E), dated the 28th June, 2017, namely: - In the said notification, in the Table, - (i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”shall be inserted; (ii) against serial number 5A, in column (2), after the words “Services supplied by the Central Government”, the words and brackets “[excluding 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. 13/2017 -Union Territory 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. 704 (E), dated the 28th June, 2017 and was last amended vide notification no. 08/2023 -Union Territory 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. 545(E), dated the 26th July, 2023 अजधसचू ना नई दिल् ली, 19 अक्त ूबर, 2023 सं. 15/2023-केन्‍दर ीय कर (िर) सा.का.जन. 768(अ).—केंरीय िस्ट्तु एि ं सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 54 की उप-धारा (3) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंर सरकार इस बात स े संतष्टु होन े पर दक सािविजनक जहत म ें ऐसा करना आि‍यक ह ै और पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 15/2017-केन्‍द रीय कर (िर), दिनाकं 28 िून, 2017, जिसे सा.का.जन. 694 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खड 3, उप खंड (i) म ें प्रकाजित दकया गया था, म ें मजनम्नजलजखत संिोधन करती ह,ै यथा:- उि अजधसूचना में, िरुु आती पैराग्राफ में, िब्िों, कोष्ठक, अक्षरों और अंकों के जलए "केंरीय माल और सेिा कर अजधजनयम की अनुसूची 2 की मि 5 के उप-मि (ख) म ें जनर्िवष्ट" ह ै िब्ि, "एक पररसर, भिन या उसके एक जहस्ट्स े का जनमावण, िो खरीिार को परू ी तरह या आंजिक रूप स े जबक्री के जलए है, िहां सेिा के प्राप्तकताव से ली गई राजि म ें भूजम का मल्ू य या भूजम का अजिभाजित जहस्ट्सा िाजमल ह,ै िैसा भी मामला हो हो सकता ह,ै जसिाय इसके दक संपूणव प्रजतफल पूणतव ा प्रमाण पत्र िारी होने के बाि, िहां आि‍यक हो, सक्षम प्राजधकारी द्वारा या उसके पहले कब्िे के बाि, िो भी पहले हो, प्राप्त हो गया हो", प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 20 अक्टूबर, 2023 से लाग ूहोगी। [फा.स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरय-ू II)-सीबीईसी] रािीि रंिन, अिर सजचि[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 नोट:- मुख्य अजधसूचना क्रमांक. 15/2017-केंरीय कर (िर), दिनाकं 28 िून, 2017 को भारत के रािपत्र, असाधारण, क्रमांक िी.एस.आर. में प्रकाजित दकया गया था। 694(अ), दिनांक 28 िून, 2017। NOTIFICATION New Delhi, the 19th October, 2023 No. 15/2023-Central Tax (Rate) G.S.R. 768(E).—In exercise of the powers conferred by sub-section (3) of section 54 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 15/2017-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. 694(E), dated the 28th June, 2017, namely:- In the said notification, in opening paragraph , for the words, brackets, letters and figures “specified in sub- item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate , where required , by the competent authority or after its first occupation , whichever is earlier”, shall be substituted. 2. This notification shall come into force with effect from the 20th October, 2023. [F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] RAJEEV RANJAN, Under Secy. Note:- The principal notification no. 15/2017-Central Tax (Rate), dated the 28th June,2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 694(E),dated the 28th June, 2017 अजधसचू ना नई दिल् ली,19 अक्त ूबर, 2023 स.ं 18/2023- एकीकृत कर (िर) सा.का.जन. 769(अ).—एकीकृत माल और सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 20 के खडं (xiii) के साथ परित केंरीय माल और सेिा कर अजधजनयम, 2017(2017 का 12) की धारा 54 की उपधारा (3) के तहत प्रित् त िजियों का प्रयोग करत े हुए, केन्‍दर सरकार, पररषि की जसफाररिों के आधार पर और इस बात से सतं ुष्ट होत े हुए दक ऐसा करना िनजहत म ें आि‍य क ह,ै एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 12/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 687 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खंड (i) में प्रकाजित दकया गया था, म ें जनम्न जलजखत संिोधन करती ह,ै यथा :- उि अजधसूचना में, िरुु आती पैराग्राफ में, िब्िों, कोष्ठक, अक्षरों और अंकों के जलए "केंरीय माल और सेिा कर अजधजनयम की अनुसूची 2 की मि 5 के उप-मि (ख) म ें जनर्िवष्ट" ह ै िब्ि, "एक पररसर, भिन या उसके एक जहस्ट्स े का जनमावण, िो खरीिार को परू ी तरह या आंजिक रूप स े जबक्री के जलए है, िहां सेिा के प्राप्तकताव से ली गई राजि म ें भूजम का मल्ू य या भूजम का अजिभाजित जहस्ट्सा िाजमल ह,ै िैसा भी मामला हो हो सकता ह,ै जसिाय इसके दक संपूणव प्रजतफल पूणतव ा प्रमाण पत्र िारी होने के बाि, िहां आि‍यक हो, सक्षम प्राजधकारी द्वारा या उसके पहले कब्िे के बाि, िो भी पहले हो, प्राप्त हो गया हो", प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 20 अक्टूबर, 2023 से लाग ूहोगी। [फा. स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरय-ू II)-सीबीईसी] रािीि रंिन, अिर सजचि नोट : प्रधान अजधसूचना संख् या 12/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017 को भारत के रािपत्र, असाधारण, क्रमांक िी.आर.एस.687 (अ), दिनांक 28 िून, 2017 में प्रकाजित दकया गया था ।6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 19th October, 2023 No. 18/2023-Integrated Tax (Rate) G.S.R. 769(E).—In exercise of the powers conferred by clause (xiii) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (3) of section 54 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2017-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. 687(E), dated the 28th June, 2017, namely:- In the said notification, in opening paragraph, for the words, brackets, letters and figures “specified in sub- item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate , where required , by the competent authority or after its first occupation , whichever is earlier”, shall be substituted. 2. This notification shall come into force with effect from the 20th October, 2023. [F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] RAJEEV RANJAN, Under Secy. Note:- The principal notification no. 12/2017-Integrated Tax (Rate), dated the 28th June,2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 687(E),dated the 28th June, 2017. अजधसचू ना नई दिल् ली, 19 अक्त ूबर, 2023 स.ं 15/2023- सघं राज्य कर (िर) सा.का.जन. 770(अ).—केंरीय िस्ट्तु और सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 21 के खडं (xiv) के साथ परित, केंरीय माल और सेिा कर अजधजनयम 2017, (2017 का 12), की धारा 54 की उप-धारा (3) द्वारा प्रित्त िजियों का प्रयोग करत े हुए केंर सरकार इस बात स े संतुष्ट होने पर दक सािविजनक जहत म ें ऐसा करना आि‍यक ह ै और पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 15/2017- संघ राज्य कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 706 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग II, खड 3, उप खडं (i) म ें प्रकाजित दकया गया था, में जनम्नजलजखत संिोधन करती ह,ै यथा:- उि अजधसूचना में, िरुु आती पैराग्राफ में, िब्िों, कोष्ठक, अक्षरों और अंकों के जलए "केंरीय माल और सेिा कर अजधजनयम की अनुसूची 2 की मि 5 के उप-मि (ख) म ें जनर्िवष्ट" ह ै िब्ि, "एक पररसर, भिन या उसके एक जहस्ट्स े का जनमावण, िो खरीिार को परू ी तरह या आंजिक रूप स े जबक्री के जलए है, िहां सेिा के प्राप्तकताव से ली गई राजि म ें भूजम का मूल्य या भूजम का अजिभाजित जहस्ट्सा िाजमल है, िैसा भी मामला हो हो सकता ह,ै जसिाय इसके दक संपूणव प्रजतफल पूणतव ा प्रमाण पत्र िारी होने के बाि, िहां आि‍यक हो, सक्षम प्राजधकारी द्वारा या उसके पहले कब्िे के बाि, िो भी पहले हो, प्राप्त हो गया हो", प्रजतस्ट्थाजपत दकया िाएगा। 2. यह अजधसूचना 20 अक्टूबर, 2023 से लाग ूहोगी। [फा. स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरय-ू II)-सीबीईसी] रािीि रंिन, अिर सजचि नोट:- मुख्य अजधसूचना क्रमांक. 15/2017- संघ राज्य कर (िर), दिनांक 28 िून, 2017 को भारत के रािपत्र, असाधारण, संख्या िी.एस.आर. 706(अ), दिनांक 28 िनू , 2017. म ेंप्रकाजित दकया गया था।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 NOTIFICATION New Delhi, the 19th October, 2023 No. 15/2023-Union Territory Tax (Rate) G.S.R. 770(E).—In exercise of the powers conferred by clause (xiv) of section 21 of the Union Territory Goods and Services Tax, 2017 (14 of 2017), read with sub-section (3) of section 54 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. 15/2017- 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. 706(E), dated the 28th June, 2017, namely:- In the said notification, in opening paragraph , for the words, brackets, letters and figures “specified in sub- item (b) of item 5 of Schedule II of the Central Goods and Services Tax Act”, the words, “of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate , where required , by the competent authority or after its first occupation , whichever is earlier”, shall be substituted. 2. This notification shall come into force with effect from the 20th October, 2023. [F.No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] RAJEEV RANJAN, Under Secy. Note:- The principal notification no. 15/2017- Union Territory Tax (Rate), dated the 28th June,2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 706(E),dated the 28th June, 2017. अजधसचू ना नई दिल् ली, 19 अक्त ूबर, 2023 स.ं 16/2023-केन्‍दर ीय कर (िर) सा.का.जन. 771(अ).—केन्‍द रीय माल एिं सेिाकर अजधजनयम, 2017 (2017 का 12) की धारा 9 की उप धारा (5) के तहत प्रित् त िजियों का प्रयोग करते हुए, केन्‍दर सरकार, पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्य ा 17/2017-केन्‍द रीय कर (िर), दिनांक 28 िून, 2017, जिस े सा.का.जन. 696 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग ।।, खड 3, उप-खंड (i) म ें प्रकाजित दकया गया था, में और आग ेभी जनम्न जलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें i. खंड (i) म,ें िब्िों "ऑजम्नबस या कोई अन्‍दय मोटर िाहन" के स्ट्थान पर, िब्िों और प्रतीकों " या ऑजम्नबस को छोड़कर कोई अन्‍दय मोटर िाहन; प्रजतस्ट्थाजपत दकया िाएगा; ii. खंड (i) के बाि, जनम्नजलजखत खडं अंतः स्ट्थाजपत दकया िाएगा, अथावत:् - "(iक) दकसी ऑजम्नबस द्वारा याजत्रयों के पररिहन के माध्यम स े सेिाएं, जसिाय इसके दक िहा ं इलेक्रॉजनक कॉमस व ऑपरेटर के माध्यम स ेऐसी सेिा की आपूर्त व करन े िाला व्यजि एक कंपनी ह।ै "; iii. अजधसूचना के स्ट्पष्टीकरण म,ें मि (ग) के बाि जनम्नजलजखत मि अंतःस्ट्थाजपत की िाएगी, अथावत्, - “(घ) "कंपनी" का िही अथ वह ैिो कंपनी अजधजनयम, 2013 की धारा 2 के खंड (20) म ेंइसे दिया गया ह।ै " 2. यह अजधसूचना 20 अिूबर, 2023 से लागू होगी। [फा. स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरय-ू II)-सीबीईसी] रािीि रंिन, अिर सजचि8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] नोट : मूल अजधसूचना को भारत के रािपत्र, असाधारण, म ें अजधसूचना संख् या 17/2017-केन्‍द रीय कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 696 (अ), दिनांक 28 िून, 2017 को प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख् या 17/2021-केन्‍द रीय कर (िर), दिनांक 18 निम् बर, 2021, जिस े सा.का.जन. 813 (अ), दिनाकं 18 निम् बर, 2021 के तहत प्रकाजित दकया गया था, के द्वारा संिोधन दकया गया था। NOTIFICATION New Delhi, the 19th October, 2023 No. 16/2023-Central Tax (Rate) G.S.R. 771(E).—In exercise of the powers conferred by sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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.17/2017- 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. 696(E) dated the 28th June, 2017, namely:- In the said notification, (i.) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- “(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.”; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - “(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013).”. 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. 17/2017 -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. 696 (E), dated the 28th June, 2017 and was last amended by notification No. 17/2021 -Central Tax (Rate), dated the 18th November, 2021 vide number G.S.R. 813(E), dated the 18th November, 2021. अजधसचू ना नई दिल् ली,19 अक्त ूबर, 2023 स.ं 19/2023 -एकीकृत कर (िर) सा.का.जन. 772(अ).—एकीकृत माल एिं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 5 की उप धारा (5) के तहत प्रित् त िजियों का प्रयोग करत े हुए, केन्‍द र सरकार, पररषि ् की जसफाररिों के आधार पर एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्य ा 14/2017-एकीकृत कर (िर), दिनांक 28 िून, 2017, जिसे सा.का.जन. 689 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग II, खड 3, उप खडं (i) में प्रकाजित दकया गया था, म ेंऔर आगे भी जनम्न जलजखत संिोधन करती ह,ै यथा:- उक्त अजधसूचना म,ें i. खंड (i) म,ें िब्िों "ऑजम्नबस या कोई अन्‍दय मोटर िाहन" के स्ट्थान पर, िब्िों और प्रतीकों " या ऑजम्नबस को छोड़कर कोई अन्‍दय मोटर िाहन; प्रजतस्ट्थाजपत दकया िाएगा; ii. खंड (i) के बाि, जनम्नजलजखत खडं अंतः स्ट्थाजपत दकया िाएगा, अथावत:् - "(iक) दकसी ऑजम्नबस द्वारा याजत्रयों के पररिहन के माध्यम स े सेिाए,ं जसिाय इसके दक िहा ं इलेक्रॉजनक कॉमस व ऑपरेटर के माध्यम स ेऐसी सेिा की आपूर्त व करन े िाला व्यजि एक कंपनी ह।ै ";[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9 iii. अजधसूचना के स्ट्पष्टीकरण म,ें मि (ग) के बाि जनम्नजलजखत मि अंतःस्ट्थाजपत की िाएगी, अथावत्, - (घ) "कंपनी" का िही अथव ह ैिो कंपनी अजधजनयम, 2013 की धारा 2 के खंड (20) म ेंइसे दिया गया ह।ै 2. यह अजधसूचना 20 अिूबर, 2023 से लागू होगी। [फा. स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरय-ू II)-सीबीईसी] रािीि रंिन, अिर सजचि नोट : प्रधान अजधसूचना संख् या 14/2017-एकीकृत कर (िर), दिनांक 28 िनू , 2017 को सा.का.जन. 689 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, में प्रकाजित दकया गया था और इसमें अंजतम बार अजधसूचना संख् या 17/2021-एकीकृत कर (िर), दिनांक 18 निम् बर, 2021, सा.का.जन. 814 (अ), दिनांक 18 निम् बर, 2021 के तहत सरकारी रािपत्र म ें प्रकाजित, के द्वारा संिोधन दकया गया ह ै। NOTIFICATION New Delhi, the 19th October, 2023 No. 19/2023-Integrated Tax (Rate) G.S.R. 772(E).—In exercise of the powers conferred by sub-section (5) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.14/2017-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. 689(E) dated the 28th June, 2017, namely:- In the said notification, (i.) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- “(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.”; (iii.) in the Explanation to the notification, after item (c) , the following item shall be inserted, namely, - “(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2023).”. 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. 14/2017 –Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 689(E), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) and was last amended by notification No. 17/2021 –Integrated Tax (Rate), dated the 18th November, 2021 vide number G.S.R. 814(E), dated the 18th November, 2021. अजधसचू ना नई दिल् ली, 19 अक्त ूबर, 2023 स.ं 16/2023-सघं राज्य कर (िर) सा.का.जन. 773(अ).—सघं राज्य माल एिं सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 7 की उप धारा (5) के तहत प्रित्त िजियों का प्रयोग करत े हुए, केन्‍द र सरकार, िीएसटी पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 17/2017-संघ राज्य कर (िर), दिनाकं 28 िून, 2017, जिसे सा.का.जन. 708 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण, के भाग ।।, खड 3, उप खंड (i) में प्रकाजित दकया गया था, म ेंऔर आगे भी जनम्न जलजखत संिोधन करती ह,ै यथा:-10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] उक्त अजधसूचना म,ें i. खंड (i) म,ें िब्िों "ऑजम्नबस या कोई अन्‍दय मोटर िाहन" के स्ट्थान पर, िब्िों और प्रतीकों " या ऑजम्नबस को छोड़कर कोई अन्‍दय मोटर िाहन; प्रजतस्ट्थाजपत दकया िाएगा; ii. खंड (i) के बाि, जनम्नजलजखत खडं अंतः स्ट्थाजपत दकया िाएगा, अथावत:् - "(iक) दकसी ऑजम्नबस द्वारा याजत्रयों के पररिहन के माध्यम से सेिाएं, जसिाय इसके दक िहां इलेक्रॉजनक कॉमसव ऑपरेटर के माध्यम से ऐसी सेिा की आपूर्त व करन े िाला व्यजि एक कंपनी ह।ै "; iii. अजधसूचना के स्ट्पष्टीकरण म,ें मि (ग) के बाि जनम्नजलजखत मि अंतःस्ट्थाजपत की िाएगी, अथावत्, - " (घ) "कंपनी" का िही अथव ह ैिो कंपनी अजधजनयम, 2013 की धारा 2 के खंड (20) म ेंइसे दिया गया ह।ै " 2. यह अजधसूचना 20 अिूबर, 2023 से लागू होगी। [फा..स.ं सीबीआईसी-190354/195/2023-टीओ (टीआरयू-II)-सीबीईसी] रािीि रंिन, अिर सजचि नोट: प्रधान अजधसूचना संख्या 17/2017-संघ राज्य कर (िर), दिनांक 28 िून, 2017, को सा.का.जन. 708 (अ), दिनांक 28 िून, 2017 के तहत भारत के रािपत्र, असाधारण में प्रकाजित दकया गया था और इसम ें अंजतम बार अजधसूचना संख्या 17/2021-सघं राज्य कर (िर), दिनांक 18 निम् बर, 2021, सा.का.जन. 815 (अ), दिनांक 18 निम् बर, 2021 के तहत सरकारी रािपत्र में प्रकाजित, के द्वारा संिोधन दकया गया ह ै । NOTIFICATION New Delhi, the 19th October, 2023 No. 16/2023- Union Territory Tax (Rate) G.S.R. 773(E).—In exercise of the powers conferred by sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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.17/2017-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. 708(E) dated the 28th June, 2017, namely:- In the said notification, (i.) in clause (i), for the words “omnibus or any other motor vehicle”, the words “or any other motor vehicle except omnibus” shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- “(ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company.”; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - “(d) “Company” has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013).”. 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.17/2017-Union Territory 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. 708 (E), dated the 28th June, 2017 and was last amended by notification No. 17/2021 –Union Territory Tax (Rate), dated the 18th November, 2021 vide number G.S.R. 815(E), dated the 18th November, 2021. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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