Executive Summary:
These notifications, issued by the Ministry of Finance, Department of Revenue, amend previous notifications regarding Central Tax Rate, Integrated Tax Rate, and Union Territory Tax Rate. The amendments, effective September 29, 2017, concern the supply of services associated with transit cargo to Nepal and Bhutan. They were made in exercise of powers conferred by relevant GST acts and on the recommendations of the Council.
Key Points / Main Content:
Central Tax Rate Amendment:
* Notification No. 30/2017-Central Tax Rate, dated September 29, 2017, amends Notification No. 12/2017-Central Tax Rate, dated June 28, 2017.
* Inserts a new entry after serial number 9A in the table, related to Chapter 99.
* Specifies a Nil Central Tax Rate for the supply of services associated with transit cargo to Nepal and Bhutan.
Integrated Tax Rate Amendment:
* Notification No. 31/2017-Integrated Tax Rate, dated September 29, 2017, amends Notification No. 9/2017-Integrated Tax Rate, dated June 28, 2017.
* Inserts a new entry after serial number 10A in the table, related to Chapter 99.
* Specifies a Nil Integrated Tax Rate for the supply of services associated with transit cargo to Nepal and Bhutan.
Union Territory Tax Rate Amendment:
* Notification No. 30/2017-Union Territory Tax Rate, dated September 29, 2017, amends Notification No. 12/2017-Union Territory Tax Rate, dated June 28, 2017.
* Inserts a new entry after serial number 9A in the table, related to Chapter 99.
* Specifies a Nil Union Territory Tax Rate for the supply of services associated with transit cargo to Nepal and Bhutan.
Impact Analysis:
Central Government:
* Impact: Responsible for implementing and administering the amended tax rates.
* Action Required: Ensure compliance with the amended notifications.
Taxpayers (Suppliers of Services):
* Impact: Nil Central, Integrated, and Union Territory Tax Rate applies to the supply of services associated with transit cargo to Nepal and Bhutan.
* Action Required: Apply the Nil tax rate to relevant supplies and comply with the updated regulations.
Council:
* Impact: Plays an advisory role in recommending the amendments.
* Action Required: Continue to monitor and recommend necessary changes to the tax structure.
Key Entities Referenced
Central Goods and Services Tax Act, 2017: A tax law in India, referenced in the context of amendments and notifications.
Integrated Goods and Services Tax Act, 2017: A tax law in India, referenced in the context of amendments and notifications.
Union Territory Goods and Services Tax Act, 2017: A tax law in India, referenced in the context of amendments and notifications.
Ministry of Finance Department of Revenue: The department responsible for issuing the notifications related to tax rates.
Central Government: The governing authority responsible for making amendments to tax regulations.
Council: An entity that provides recommendations to the Central Government regarding tax matters.
Nepal: A landlocked country that benefits from the supply of services associated with transit cargo.
Bhutan: A landlocked country that benefits from the supply of services associated with transit cargo.
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[फा. स.ं 354/221/2017-टीआरयू]
Rिच िब,, अवर सिचव
5937GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
ननननोोोोटटटटःःःः---- धान अिधसूचना को अिधसूचना सं<या 12/2017- क(cid:2)(cid:3)ीय कर (दर) -दनाकं 28 जून, 2017,
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अिधसूचना सं<या 25/2017- संघ राUय कर (दर) -दनांक 21 िसतंबर, 2017, सा.का.िन. 1180 (अ), -दनांक
21 िसतंबर, 2017 के Vारा संशोधन -कया गया ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 29th September, 2017
No. 30/2017-Central Tax (Rate)
G.S.R. 1211(E).— In exercise of the powers conferred by sub-section (1) of Section 11 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.12/2017- 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. 691(E), dated the 28th June, 2017, namely: —
In the said notification, in the Table, after serial number 9A and the entries relating thereto, the following shall be
inserted, namely:—
(1) (2) (3) (4) (5)
“9B Chapter 99 Supply of services associated with transit
cargo to Nepal and Bhutan (landlocked Nil Nil”.
countries).
[F. No.354/221/2017 -TRU]
RUCHI BISHT, Under Secy
Note: - The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 -
Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was
last amended by notification No. 25/2017 - Central Tax (Rate), dated the 21st September, 2017 vide number
G.S.R. 1180 (E), dated the 21st September, 2017.
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सं 31/2017-एक(cid:8)कृत कर (दर)
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II
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[फा. सं. 354/221/2017-टीआरयू]
Rिच िब,, अवर सिचव
ननननोोोोटटटटःःःः---- धान अिधसचू ना को अिधसूचना सं<या 9/2017- एक(cid:27)कृत कर (दर) -दनाकं 28 जनू , 2017, सा.का.िन.
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-दनांक 21 िसतंबर, 2017 के Vारा संशोधन -कया गया ह।ै
NOTIFICATION
New Delhi, the 29th September, 2017
No. 31/2017-Integrated Tax (Rate)
G.S.R.1212(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 28thJune, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684(E), dated the 28thJune, 2017,
namely: —
In the said notification, in the Table, after serial number 10A and the entries relating thereto, the
following shall be inserted, namely: —
(1) (2) (3) (4) (5)
“10B Chapter 99 Supply of services associated with Nil Nil”.
transit cargo to Nepal and Bhutan
(landlocked countries).
[F. No.354/221/2017 –TRU]
RUCHI BISHT, Under Secy.
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide No.9/2017-
Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June,
2017 and was last amended by notification No. 25/2017 - Integrated Tax (Rate), dated the
21st September, 2017 vide number G.S.R.1183 (E), dated the 21st September, 2017.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
अअअअििििधधधधससससचचूूचचूू ननननाााा
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-कया गया था, म(cid:2) और आगे िनFिलिखत संशोधन करती ह,ै यथा —
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9थािपत -कया जाएगा, यथा—
(1) (2) (3) (4) (5)
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[फा. सं. 354/221/2017-टीआरयू]
Rिच िब,, अवर सिचव
ननननोोोोटटटटःःःः---- धान अिधसूचना को अिधसूचना सं<या 12/2017- संघ राUय कर (दर) -दनांक 28 जनू , 2017,
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-दनांक 21 िसतंबर, 2017 के Vारा संशोधन -कया गया ह।ै
NOTIFICATION
New Delhi, the 29th September, 2017
No. 30/2017- Union Territory Tax (Rate)
G.S.R. 1213(E).- In exercise of the powers conferred by sub-section (1) of Section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 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.12/2017- Union Territory Tax (Rate), dated the
28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 703(E), dated the 28thJune, 2017, namely: —
In the said notification, in the Table, after serial number 9A and the entries relating thereto, the
following shall be inserted, namely: —¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5
(1) (2) (3) (4) (5)
“9B Chapter 99 Supply of services associated with
transit cargo to Nepal and Bhutan Nil Nil”.
(landlocked countries).
[F. No.354/221/2017 -TRU]
RUCHI BISHT, Under Secy.
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 12/2017 - Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R.
703(E), dated the 28th June, 2017 and was last amended by notification No.25/2017-Union
Territory Tax (Rate),dated the 21st September, 2017 vide number G.S.R. 1186 (E).dated the
21st September, 2017.
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.