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Date: 2016-05-26 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by sub section 2 of section 68 of the Finance

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications regarding the implementation of the Krishi Kalyan Cess. It addresses service tax exemptions, amendments to service tax rules, and CENVAT credit rules related to the cess. All notifications come into force on June 1, 2016. Key Points / Main Content: Krishi Kalyan Cess Implementation: * Notification No. 27/2016-Service Tax states that notification No. 30/2012-Service Tax, dated June 20, 2012, is applicable *mutatis mutandis* for the purposes of Krishi Kalyan Cess. Service Tax Exemptions: * Notification No. 28/2016-Service Tax exempts taxable services from Krishi Kalyan Cess if they are already exempt from service tax or not leviable to service tax. * Krishi Kalyan Cess is leviable only on the specified percentage of taxable value as per Notification No. 26/2012-Service Tax, dated June 20, 2012. * The value of taxable services for Krishi Kalyan Cess is determined by the Service Tax Determination of Value Rules, 2006. Amendments to Service Tax Rules, 1994: * Notification No. 29/2016-Service Tax inserts clause (e) in Explanation 1 of Notification No. 39/2012-Service Tax, dated June 20, 2012, defining "e Krishi Kalyan Cess as levied under subsection 2 of section 161 of the Finance Act, 2016 28 of 2016." Amendments to Notification No. 12/2013-Service Tax: * Notification No. 30/2016-Service Tax substitutes clause (b) in subparagraph III, i of paragraph 3, regarding SEZ unit or developer refunds. * Amends item (i) in clause (ba) by inserting "and Krishi Kalyan Cess" after "Swachh Bharat Cess". * Amends item (ii) by substituting "by sum of effective rates of Swachh Bharat Cess and Krishi Kalyan Cess" for "by effective rate of Swachh Bharat Cess." Amendments to Service Tax Rules, 1994: * Notification No. 31/2016-Service Tax (Third Amendment Rules, 2016) amends rule 6 of the Service Tax Rules, 1994. * In subrule 7D, substitutes "effective rate of Swachh Bharat Cess" for "0.5" and replaces language regarding the fourteen-rate with the rate specified in section 66B of the Finance Act, 1994. * Inserts subrule 7E, providing an option for persons liable for service tax under specified subrules to pay Krishi Kalyan Cess by multiplying total service tax liability by the effective rate of Krishi Kalyan Cess and dividing by the rate of service tax specified in section 66B of the Finance Act, 1994. Amendments to CENVAT Credit Rules, 2004: * Notification No. 28/2016-Central Excise adds subrule 1a to rule 3, allowing CENVAT credit of Krishi Kalyan Cess on taxable services. * Inserts a proviso in subrule 4, stating that CENVAT credit cannot be used for payment of Krishi Kalyan Cess. * Amends subrule 7 by inserting ", sub rule 1a" after "subrule 1". * Inserts clause d, specifying that CENVAT credit for Krishi Kalyan Cess can only be used for payment of Krishi Kalyan Cess on taxable services. Impact Analysis: Service Providers: * Impact: Service providers need to understand how the Krishi Kalyan Cess affects their tax liabilities and exemptions. * Action Required: Review existing service tax exemptions and calculate Krishi Kalyan Cess liability based on the new rules and amendments. Exporters/SEZ Units and Developers: * Impact: Changes in refund rules for service tax paid and amounts distributed related to Swachh Bharat Cess and Krishi Kalyan Cess. * Action Required: Adjust accounting and refund claims based on the amended rules for service tax and cess. Tax Authorities: * Impact: Need to administer and enforce the new Krishi Kalyan Cess regulations and related amendments. * Action Required: Update systems and procedures to accommodate the new cess and provide guidance to taxpayers.

Key Entities Referenced

Finance Act, 1994: A legal act that is being amended or referenced in the notifications related to service tax and central excise. Finance Act, 2016: A legal act that introduces the Krishi Kalyan Cess and is being amended or referenced in the notifications. Krishi Kalyan Cess: A tax or cess levied on taxable services, introduced by the Finance Act, 2016, to fund initiatives related to agriculture and farmer welfare. Service Tax Rules, 1994: Rules governing service tax, being amended to incorporate provisions related to Krishi Kalyan Cess. CENVAT Credit Rules, 2004: Rules related to CENVAT credit, being amended to include provisions for Krishi Kalyan Cess. Swachh Bharat Cess: A cess levied for Swachh Bharat Abhiyan (Clean India Mission) which is mentioned alongside Krishi Kalyan Cess in amendments. Anurag Sehgal: Under Secretary, TRU (Tax Research Unit), signing the notifications. New Delhi: The location where the notification is issued.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 373] ubZ fnYyh] c`gLifrokj] ebZ 26] 2016@T;s"B 5] 1938 No. 373] NEW DELHI, THURSDAY, MAY 26, 2016/JYAISTHA 5, 1938 ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत मममम(cid:8)(cid:8)(cid:8)ंं(cid:8)ंं ााााललललयययय ((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वव वव ििििववववभभभभाााागगगग)))) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 26 मई, 2016 सससस..ंं..ंं 22227777////2222000011116666----ससससववेेववेे ााााककककरररर ससससाााा....ककककाााा....ििििनननन.... 555555550000((((अअअअ))))....————क(cid:10)(cid:11) सरकार, िव(cid:14)त अिधिनयम 2016 (2016 का 28) क(cid:17) धारा 161 क(cid:17) उपधारा (5) के साथ प(cid:26)ठत िव(cid:14)त अिधिनयम 1994 (1994 का 32) क(cid:17) धारा 68 क(cid:17) उपधारा (2) &ारा ’द(cid:14) त शि) तय* का ’योग करते -ए तथा इस बात से संतु3ट होने पर (cid:4)क ऐसा करना लोकिहत म(cid:10) आव8 यक ह,ै एतn~&ारा यह ’ावधान करती ह ै (cid:4)क भारत के राजप<, असाधारण के भाग-।।, खंड-3 उपखंड (i) म(cid:10) सा.का.िन. स.ं 472 (अ) के अंतग@त (cid:4)दनाकं 20 जून 2012 को ’कािशत अिधसूचना सं. 30/2012-सेवाकर, (cid:4)दनाकं 20 जून, 2012, कृिष क(cid:6) याण उपकर के ’योजन* के िलए यथा आव8 यक प(cid:26)रवतन@ * सिहत लागू होगी। यह अिधसूचना 01 जून, 2016 से लागू होगी। [फा. सं. बी-1/18/2016-टी.आर.य.ू] अनुराग सहगल, अवर सिचव MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 26th May, 2016 No. 27/2016-Service Tax G.S.R. 550(E).—In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 161 of the Finance Act, 2016 (28 of 2016), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby provides that notification No. 30/2012 - Service Tax, dated the 20th June, 2012, published in the Gazette of India, 2659 GI/2016 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20th June, 2012 shall be applicable mutatis mutandis for the purposes of Krishi Kalyan Cess. This notification shall come into force from the 1st day of June, 2016. [F. No. B-1/18/2016 - TRU] ANURAG SEHGAL, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 26 मई, 2016 सससस..ंं..ंं 22228888////2222000011116666----ससससववेेववेे ााााककककरररर ससससाााा....ककककाााा....ििििनननन.... 555555551111((((अअअअ))))....————क(cid:10)(cid:11) सरकार, िव(cid:14)त अिधिनयम 2016 (2016 का 28) क(cid:17) धारा 161 क(cid:17) उपधारा (5) के साथ प(cid:26)ठत िव(cid:14)त अिधिनयम 1994 (1994 का 32) क(cid:17) धारा 93 क(cid:17) उपधारा (1) &ारा ’द(cid:14)त शि) तय* का ’योग करत े -ए तथा इस बात से संतु3ट होने पर (cid:4)क ऐसा करना लोकिहत म(cid:10) आव8 यक ह,ै एतn~&ारा ऐसी कर योG य सेवाH को, उन पर उIहणीय संपणू @ कृिष क(cid:6)य ाण उपकर से छूट दते ी ह ै िजK ह (cid:10) िव(cid:14)त अिधिनयम 1994 क(cid:17) धारा 93 क(cid:17) उपधारा (1) अथवा उपधारा (2), जसै ा भी मामला हो, के अंतग@त जारी अिधसचू ना अथवा िवशषे आदशे &ारा संपणू @ सेवाकर स े छूट ’ाMत ह ै अथवा िव(cid:14)त अिधिनयम 1994 क(cid:17) धारा 66 ख के अंतगत@ उन पर सेवाकर उn~xzहणीय नहO ह:ै बशतQ यह (cid:4)क कृिष क(cid:6)य ाण उपकर, कर योGय मू(cid:6) य के केवल उस ’ितशत पर उn~xzहणीय होगा जो (cid:4)क (cid:4)दनाकं 20 जून, 2012 क(cid:17) सा.का.िन. संRय ा 468 (अ) के अतं गत@ भारत के राजप<, असाधारण के भाग-।।, खंड-3 उपखंड (i) म (cid:10) ’कािशत (cid:4)दनांक 20 जनू , 2012 क(cid:17) अिधसूचना स.ं 26/2012-सेवाकर क(cid:17) सारणी के कॉलम (2) म(cid:10) िविनUद3 ट कर योGय सेवाH के संबधं म (cid:10)कॉलम (3) के िलए िविनUद3ट ह।ै (cid:12)(cid:12)(cid:12)(cid:12)पप पप (cid:14)(cid:14)(cid:14)(cid:14)टट टट ीीीीककककररररणणणण ::::---- एतVारा यह Wप 3ट (cid:4)कया जाता ह ै(cid:4)क कृिष क(cid:6)य ाण उपकर के ’योजन स े कर योG य सेवाH का मू(cid:6) य, वह होगा जो (cid:4)क सेवाकर (मू(cid:6)य का िनधार@ ण) िनयमावली, 2006 के अनुसार िनधा(cid:26)@ रत (cid:4)कया जाएगा। यह अिधसूचना 01 जून, 2016 स ेलागू होगी। [फा. सं. बी-1/18/2016-टी.आर.य.ू] अनुराग सहगल, अवर सिचव NOTIFICATION New Delhi, the 26th May, 2016 No. 28/2016-Service Tax G.S.R. 551(E).—In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) read with sub-section (5) of section 161 of the Finance Act, 2016 (28 of 2016), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts such taxable services from whole of Krishi Kalyan Cess leviable thereon which are either exempt from the whole of service tax by a notification or special order issued under sub-section (1) or as the case may be under sub-section (2) of section 93 of the Finance Act, 1994 or otherwise not leviable to service tax under section 66B of the Finance Act, 1994: Provided that Krishi Kalyan Cess shall be leviable only on that percentage of taxable value which is specified in column (3) for the specified taxable services in column (2) of the Table in the notification No. 26/2012-Service Tax, dated 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 468 (E), dated the 20th June, 2012. Explanation.- It is hereby clarified that value of taxable services for the purposes of the Krishi Kalyan Cess shall be the value as determined in accordance with the Service Tax (Determination of Value) Rules, 2006. This notification shall come into force from the 1st day of June, 2016. [F. No. B-1/18/2016 - TRU] ANURAG SEHGAL, Under Secy.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 26 मई, 2016 सससस..ंं..ंं 22229999 ////2222000011116666----ससससववेेववेे ााााककककरररर ससससाााा....ककककाााा....ििििनननन.... 555555552222((((अअअअ))))....————क(cid:10)(cid:11) सरकार, सेवाकर िनयमावली, 1994 के िनयम 6 क &ारा ’द(cid:14) त शि) तय* का ’योग करते -ए एतद&ारा, (cid:4)दनाकं 20 जून, 2012 क(cid:17) सा.का.िन. स.ं 481 (अ) के अंतग@त भारत के राजप<, असाधारण म(cid:10) ’कािशत भारत सरकार, िव(cid:14)त मं<ालय (राजWव िवभाग) क(cid:17) (cid:4)दनांक 20 जून, 2012 क(cid:17) अिधसचू ना स.ं 39/2012-सेवाकर म (cid:10) िनXन िलिखत संशोधन करती ह,ै अथात@ : ् - उ)त अिधसूचना म,(cid:10) Wप 3ट ीकरण 1 म,(cid:10) खंड (घ) के प8 चात िनX निलिखत खंड अतं :W थािपत (cid:4)कया जाएगा, अथा@त :् - (ड़) िव(cid:14)त अिधिनयम, 2016 क(cid:17) धारा 161 क(cid:17) उपधारा (2) के अंतग@त यथा उn~xzिहत कृिष क(cid:6) याण उपकर। यह अिधसूचना 01 जून, 2016 से लागू होगी। [फा. सं. बी-1/18/2016-टी.आर.य.ू] अनुराग सहगल, अवर सिचव (cid:17)(cid:17)(cid:17)(cid:17)टटटट(cid:18)(cid:18)(cid:18)(cid:18)पप प प णणणणीीीी :::: ’धान अिधसूचना, (cid:4)दनाकं 20 जून, 2012 क(cid:17) अिधसूचना सं. 39/2012-सेवाकर के अंतग@त (cid:4)दनांक 20 जनू , 2012 क(cid:17) सा.का.िन. स.ं 481(अ) के तहत भारत के राजप<, असाधारण के भाग-II, खंड-3 उपखंड (i) म(cid:10) ’कािशत (cid:4)कए गए थे तथा इसम(cid:10) सा.का.िन. स.ं 141(अ) (cid:4)दनाकं 03 फरवरी, 2016 के अंतग@त (cid:4)दनाकं 03 फरवरी, 2016 क(cid:17) अिधसूचना स.ं 03/2016- सेवाकर के तहत अिं तम बार सशं ोधन (cid:4)कया गया था। NOTIFICATION New Delhi, the 26th May, 2016 No. 29/2016-Service Tax G.S.R. 552(E).—In exercise of the powers conferred by rule 6A of the Service Tax Rules, 1994, the Central Government, hereby makes following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/2012- Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, vide number G.S.R. 481(E), dated the 20th June, 2012, namely:- In the said notification, in Explanation 1, after clause (d), the following clause shall be inserted, namely:- “(e) Krishi Kalyan Cess as levied under sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016).”.” This notification shall come into force from the 1st day of June, 2016. [F. No. B-1/18/2016 - TRU] ANURAG SEHGAL, Under Secy. Note:-The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) by notification No. 39/2012-Service Tax, dated the 20thJune, 2012 vide number G.S.R. 481(E), dated the 20th June, 2012 and last amended vide notification No. 03/2016-Service Tax, dated the 3rd February, 2016 vide number G.S.R. 141(E)., dated the 3rd February, 2016.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 26 मई, 2016 सससस..ंं..ंं 33330000////2222000011116666----ससससववेेववेे ााााककककरररर ससससाााा....ककककाााा....ििििनननन.... 555555553333((((अअअअ))))....————क(cid:10)(cid:11) सरकार, िव(cid:14)त अिधिनयम 2016 (2016 का 28) क(cid:17) धारा 161 क(cid:17) उपधारा (5) के साथ प(cid:26)ठत िव(cid:14)त अिधिनयम 1994 (1994 का 32) क(cid:17) धारा 93 क(cid:17) उपधारा (1) &ारा ’द(cid:14)त शि) तय* का ’योग करत े -ए तथा इस बात से संतु3ट होन े पर (cid:4)क ऐसा करना लोकिहत म(cid:10) आव8 यक ह,ै एतद&ारा भारत के राजप<, असाधारण म (cid:10) सा.का.िन. सं. 448 (अ) के अंतग@त (cid:4)दनाकं 01 जलु ाई 2013 को ’कािशत भारत सरकार िव(cid:14) त मं<ालय (राजW व िवभाग) क(cid:17) अिधसूचना सं. 12/2013-सेवाकर, (cid:4)दनाकं 01 जुलाई, 2013 म (cid:10)िनX निलिखत और संशोधन करती ह,ै अथा@त :् - उ)त अिधसूचना म,(cid:10) पैरा 3 म(cid:10), उप पैरा (III) म,(cid:10) - (क) खंड (ख) के Wथ ान पर िनXन िलिखत खंड ’ितW थािपत (cid:4)कया जाएगा, अथा@त :् - ‘‘ (ख) एसईजेड एकक अथवा डवे लपर,- (i) िविनUद3ट सेवाए,ं िजन पर आरंिभक छूट अनु^ेय ह ै अिपतु इसका दावा नहO (cid:4)कया गया ह,ै पर अदा (cid:4)कए गए सेवाकर और (ii) खंड (क) क(cid:17) शत‘ के अनसु ार इसे िवत(cid:26)रत धनरािश के (cid:26)रफंड का हकदार होगा’’ (ख) खंड (ख क) म,(cid:10) (i) मद (i) म(cid:10) ‘‘ W वaछ भारत उपकर ’’ शb द* के प8 चात ‘‘ और कृिष क(cid:6) याण उपकर ’’ शb द अतं :W थािपत (cid:4)कए जाएंगे ; (ii) मद (ii) म(cid:10) ‘‘ W वaछ भारत उपकर क(cid:17) ’भावी दर &ारा ’’ शbद * के W थान पर ‘‘ W वa छ भारत उपकर और कृिष क(cid:6)य ाण उपकर क(cid:17) ’भावी दर* के योG य &ारा ’’ शb द ’ितW थािपत (cid:4)कए जाएंगे। यह अिधसूचना 01 जून, 2016 से लागू होगी। [फा. सं. बी-1/18/2016-टी.आर.यू.] अनुराग सहगल, अवर सिचव (cid:17)(cid:17)(cid:17)(cid:17)टटटट(cid:18)(cid:18)(cid:18)(cid:18)पप प प णणणणीीीी :::: ’धान अिधसूचना, (cid:4)दनाकं 01 जलु ाई, 2013 क(cid:17) अिधसूचना स.ं 12/2013-सेवाकर के अंतग@त (cid:4)दनांक 01 जलु ाई, 2013 क(cid:17) सा.का.िन. सं. 448(अ) के तहत भारत के राजप<, असाधारण के भाग-II, खंड-3 उपखंड (i) म (cid:10) ’कािशत (cid:4)कए गए थ े तथा इसम(cid:10) सा.का.िन. स.ं 140(अ) (cid:4)दनाकं 03 फरवरी, 2016 के अंतग@त (cid:4)दनाकं 03 फरवरी, 2016 क(cid:17) अिधसूचना स.ं 02/2016-सेवाकर के तहत अिं तम बार संशोधन (cid:4)कया गया था। NOTIFICATION New Delhi, the 26th May, 2016 No. 30/2016-Service Tax G.S.R. 553(E).—In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), read with sub-section (5) of section 161 of the Finance Act, 2016 (28 of 2016), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2013-Service Tax, dated the 1st July, 2013, published in the Gazette of India, Extraordinary, vide number G.S.R. 448(E), dated the 1st July, 2013, namely:— In the said notification, in paragraph 3, in sub-paragraph (III),— (i) for clause (b), the following clause shall be substituted, namely:—¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 “(b) the SEZ Unit or the Developer shall be entitled to refund of- (i) the service tax paid on the specified services on which ab-initio exemption is admissible but not claimed, and (ii) the amount distributed to it in terms of clause (a).”; (ii) in clause (ba), (a) in item (i), after the words “Swachh Bharat Cess”, the words “and Krishi Kalyan Cess” shall be inserted; (b) in item (ii) for the words “by effective rate of Swachh Bharat Cess”, the words “by sum of effective rates of Swachh Bharat Cess and Krishi Kalyan Cess” shall be substituted. This notification shall come into force from the 1st day of June, 2016. [F.No. B-1/18/2016 - TRU] ANURAG SEHGAL,Under Secy. Note:-The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) by notification No. 12/2013-Service Tax, dated the 1st July, 2013, published in the Gazette of India, Extraordinary, vide number G.S.R. 448(E), dated the 1st July, 2013 and last amended vide notification No. 02/2016-Service Tax, dated the 3rd February, 2016 vide number G.S.R. 140(E), dated the 3rd February, 2016. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 26 मई, 2016 सससस..ंं..ंं 33331111////2222000011116666----ससससववेेववेे ााााककककरररर ससससाााा....ककककाााा....ििििनननन.... 555555554444((((अअअअ))))....————क(cid:10)(cid:11) सरकार, िव(cid:14)त अिधिनयम 1944 (1994 का 32) क(cid:17) धारा 94 क(cid:17) उपधारा (2) के साथ प(cid:26)ठत उपधारा (1) &ारा ’द(cid:14)त शि)त य* का ’योग करत े -ए एतद &ारा सेवाकर िनयमावली, 1994 म (cid:10) सशं ोधन करन े के िलए िनXन िलिखत िनयम और बनाती ह,ै अथा@त :् — 1. (1) इन िनयम* का नाम सेवाकर (ततृ ीय संशोधन) िनयमावली, 2016 है। (2) य ेिनयम 01 जून, 2016 स ेलागू ह*गे। 2. सेवाकर िनयमावली, 1994 म,(cid:10) िनयम 6 म,(cid:10) (i) उपिनयम (7 घ) म (cid:10)‘‘ 0.5 ’’ अकं के Wथ ान पर ‘‘ W वa छ भारत उपकर क(cid:17) ’भावी दर ’’ और ‘‘14 (चौदह) ’’ शbद, अंक और कोcक के Wथान पर ‘‘ िव(cid:14)त अिधिनयम 1994 क(cid:17) धारा 66 ख म(cid:10) िविनUद3ट सेवाकर क(cid:17) दर ’’ शbद और अकं ’ितWथ ािपत (cid:4)कए जाएंगे ; (ii) उपिनयम (7 घ) के प8च ात, िनXन िलिखत उपिनयम अंत:W थािपत (cid:4)कया जाएगा, अथा@त :् - ‘‘ (7ड़) िनयम 6 के उपिनयम (7), (7 क), (7 ख) अथवा (7 ग) के अंतग@त सेवाकर अदा करने के दायी dय ि) त को यह िवक(cid:6)प होगा (cid:4)क वह िव(cid:14)त अिधिनयम, 2016 (2016 का 28) क(cid:17) धारा 161 क(cid:17) उपधारा (2) म(cid:10) िविनUद3 ट कृिष क(cid:6)य ाण उपकर का भुगतान (cid:4)कए जान े क(cid:17) बजाए कृिष क(cid:6) याण उपकर क(cid:17) उसक(cid:17) कुल दये ता के िनव@हन के संबंध म(cid:10) कृिष क(cid:6)य ाण उपकर क(cid:17) ’भावी दर के &ारा िनयम 6 के उपिनयम (7), (7 क), (7 ख) अथवा (7 ग) के अतं ग@त आकिलत सेवाकर क(cid:17) कुल दये ता को गुणा करके और िव(cid:14)त अिधिनयम 1994 क(cid:17) धारा 66 ख म(cid:10) िविनUद3 ट सेवाकर क(cid:17) दर के गणु ज से इस े िवभािजत करके (cid:4)कसी कल(cid:10)डर माह अथवा ितमाही जैसा भी मामला हो, के संबंध म(cid:10) िनधा(cid:26)@ रत ऐसी धनरािश का भुगतान कर सकता ह।ै [फा. सं. बी-1/18/2016-टी.आर.य.ू]6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अनुराग सहगल, अवर सिचव (cid:17)(cid:17)(cid:17)(cid:17)टटटट(cid:18)(cid:18)(cid:18)(cid:18)पप पप णणणणीीीी :::: ’धान िनयम (cid:4)दनाकं 28 जून, 1994 क(cid:17) अिधसचू ना सं. 02/94-सेवाकर के अतं ग@त (cid:4)दनांक 28 जनू , 1994 क(cid:17) सा.का.िन. सं. 546 (अ) के तहत भारत के राजप<, असाधारण के भाग-।।, खंड-3 उपखंड (i) म(cid:10) ’कािशत (cid:4)कए गए थे तथा इनम (cid:10) सा.का.िन. स.ं 283 (अ) के तहत (cid:4)दनांक 08 माच,@ 2016 को अिधसूचना स.ं 20/2016-सेवाकर, (cid:4)दनांक 08 माच@, 2016 के &ारा अिं तम बार संशोधन (cid:4)कया गया था। NOTIFICATION New Delhi, the 26th May, 2016 No. 31/2016-Service Tax G.S.R. 554(E).—In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:- 1. (1) These rules may be called the Service Tax (Third Amendment) Rules, 2016. (2) These rules shall come into force from the 1st day of June, 2016. 2. In the Service Tax Rules, 1994, in rule 6, (i) in sub-rule (7D), for the figures “0.5” the words “effective rate of Swachh Bharat Cess” and for the words, figures and brackets “14 (fourteen)”, the words and figures “rate of service tax specified in section 66B of the Finance Act, 1994” shall be substituted;”; (ii) after sub-rule (7D), the following sub-rule shall be inserted, namely:— ”(7E) The person liable for paying the service tax under sub-rule (7), (7A), (7B) or (7C) of rule 6, shall have the option to pay such amount as determined by multiplying total service tax liability calculated under sub-rule (7), (7A), (7B) or (7C) of rule 6 by effective rate of Krishi Kalyan Cess and dividing the product by rate of service tax specified in section 66B of the Finance Act, 1994, during any calendar month or quarter, as the case may be, towards the discharge of his liability for Krishi Kalyan Cess instead of paying Krishi Kalyan Cess at the rate specified in sub-section (2) of section 161 of the Finance Act, 2016 (28 of 2016) and the option under this sub-rule once exercised, shall apply uniformly in respect of such services and shall not be changed during a financial year under any circumstances. [F.No. B-1/18/2016 - TRU] ANURAG SEHGAL, Under Secy. Note:-The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) by notification No. 2/94-Service Tax, dated the 28thJune, 1994 vide number G.S.R. 546(E), dated the 28thJune, 1994 and last amended vide notification No. 20/2016-Service Tax, dated the 8th March, 2016 vide number G.S.R. 283(E), dated the 8th March, 2016. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 26 मई, 2016 सससस..ंं..ंं 22228888////2222000011116666----कककक(cid:20)(cid:20)(cid:20)(cid:20)(cid:21)(cid:21)(cid:21)(cid:21)ीीीीयययय उउउउ(cid:3)(cid:3)(cid:3)(cid:3)पप पप ाााादददद शशशश(cid:26)(cid:26)(cid:26)ुु(cid:26)ुु कक कक ((((गगगग..ैै..ैैटटटटेे..ेे..)))) ससससाााा....ककककाााा....ििििनननन.... 555555555555((((अअअअ))))....————क(cid:10)(cid:11) सरकार, क(cid:10)(cid:11)ीय उ(cid:14) पाद शु(cid:6)क अिधिनयम 1944 (1994 का 1) और िव(cid:14) त अिधिनयम 1994 (1994 का 32) क(cid:17) धारा 94 &ारा ’द(cid:14)त शि) तय* का ’योग करते -ए एतद्&ारा सेनवेट gेिडट िनयमावली, 2004 म (cid:10) संशोधन करने के िलए िनXन िलिखत िनयम और बनाती ह,ै अथा@त :् — 1. (1) इन िनयम* का नाम सेनवेट gेिडट (सातवां संशोधन) िनयमावली, 2016 ह।ै (2) यह 01 जून, 2016 से लाग ूह*ग।े 2. सने वेट gेिडट िनयमावली, 2004 म(cid:10), िनयम 3 म,(cid:10)¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 (क) उपिनयम (1) के प8च ात िनXन िलिखत उपिनयम अंत:Wथ ािपत (cid:4)कया जाएगा, अथात@ :् — ‘‘(1 क) िनग@त सेवा के ’दाता को, िव(cid:14)त अिधिनयम, 2016 (2016 का 28) क(cid:17) धारा 161 के अंतग@त, कर योGय सेवाH पर उn~xzहणीय, कृिष क(cid:6)य ाण उपकर के सेनवेट gेिडट के लेन ेक(cid:17) अनुमित होगी।’’; (ख) उपिनयम (4) म(cid:10) नौव (cid:10)परंतुक के प8च ात, िनX निलिखत परंतकु अतं :W थािपत (cid:4)कया जाएगा, अथा@त :् — ‘‘बशतQ यह भी (cid:4)क उपिनयम (1) म(cid:10) िविनUद3 ट (cid:4)कसी भी iूटी के सने वेट gेिडट का, िव(cid:14)त अिधिनयम, 2016 (2016 का 28) क(cid:17) धारा 161 के अतं ग@त उIहणीय कृिष क(cid:6) याण उपकर के भुगतान के िलए ’योग नहO (cid:4)कया जाएगा’’ ; (ग) उपिनयम (7) म,(cid:10)- (i) ‘‘उपिनयम (1)’’ शbद , अंक और को3ठ क के प8 चात ‘‘उपिनयम (1 क)’’ शbद , अकं और को3 ठक अंत:Wथ ािपत (cid:4)कए जाएंगे; (ii) खंड (ग) के प8च ात िनXन िलिखत खंड को अंत:W थािपत (cid:4)कया जाएगा, अथा@त :् — ‘‘(घ) िव(cid:14)त अिधिनयम, 2016 (2016 का 28) क(cid:17) धारा 161 के अंतग@त कर योG य सेवाH पर उn~xzहणीय कृिष क(cid:6)य ाण उपकर के संबधं म(cid:10) सेनवेट gेिडट का उपयोग, िव(cid:14) त अिधिनयम, 2016 (2016 का 28) क(cid:17) धारा 161 के अंतग@त कर योGय सवे ाH पर उn~xzहणीय केवल कृिष क(cid:6)य ाण उपकर के भगु तान के िलए (cid:4)कया जाएगा’’ ; [फा. सं. बी-1/18/2016-टी.आर.य.ू] अनुराग सहगल, अवर सिचव (cid:17)(cid:17)(cid:17)(cid:17)टटटट(cid:18)(cid:18)(cid:18)(cid:18)पप प प णणणणीीीी :::: ’धान िनयम (cid:4)दनाकं 10 िसतंबर, 2004 क(cid:17) अिधसचू ना स.ं 23/2004-क(cid:10)(cid:11)ीय उ(cid:14)प ाद शु(cid:6) क (गै.टे.) के अंतग@त (cid:4)दनाकं 10 िसतंबर, 2004 क(cid:17) सा.का.िन. सं. 600 (अ) के तहत भारत के राजप<, असाधारण के भाग-II, खंड-3 उपखंड (i) म (cid:10) ’कािशत (cid:4)कए गए थ े तथा इनम (cid:10) सा.का.िन. स.ं 512 (अ) के तहत (cid:4)दनांक 14 मई, 2016 को भारत के राजप<, असाधारण के भाग-II, खंड-3 उपखंड (i) म (cid:10) ’कािशत (cid:4)दनाकं 14 मई, 2016 क(cid:17) अिधसूचना स.ं 27/2016-क(cid:10)(cid:11)ीय उ(cid:14)प ाद शु(cid:6) क (ग.ैटे.) के अंतग@त अिं तम बार संशोधन (cid:4)कया गया था। NOTIFICATION New Delhi, the 26th May, 2016 No. 28/2016 - Central Excise (N.T.) G.S.R. 555(E).—In exercise of the powers conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the CENVAT Credit Rules, 2004, namely : – 1. (1) These rules may be called the CENVAT Credit (Seventh Amendment) Rules, 2016. (2) They shall come into force on 1st of June, 2016. 2. In the CENVAT Credit Rules, 2004, in rule 3, (a) after sub-rule (1), the following sub-rule shall be inserted, namely :— “(1a) A provider of output service shall be allowed to take CENVAT credit of the Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016);”; (b) in sub-rule (4), after the ninth proviso, the following proviso shall be inserted, namely,— “Provided also that the Cenvat credit of any duty specified in sub-rule (1) shall not be utilised for payment of Krishi Kalyan Cess leviable under section 161 of the Finance Act, 2016 (28 of 2016);”; (c) in sub-rule (7),8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) after the words, figures and brackets “sub-rule (1)”, the words, figures and brackets “, sub- rule (1a)” shall be inserted; (ii) after clause (c), the following clause shall be inserted, namely,— “(d) Cenvat credit in respect of Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016) shall be utilised only towards payment of Krishi Kalyan Cess on taxable services leviable under section 161 of the Finance Act, 2016 (28 of 2016)”; [F. No. B-1/18/2016 - TRU] ANURAG SEHGAL, Under Secy. Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No. 23/2004-Central Excise (N.T.), dated the 10th September, 2004 vide number G.S.R. 600(E), dated the 10th September, 2004 and last amended vide notification No. 27/2016 - Central Excise (N.T.), dated the 14th May, 2016, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 512(E), dated the 14th May, 2016. 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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