Executive Summary:
These notifications, issued by the Ministry of Finance Department of Revenue, clarify the scope and applicability of earlier notifications regarding Central Tax Rate, Integrated Tax Rate, and Union Territory Tax Rate. All three notifications are dated September 20, 2018, and insert an explanation concerning government ownership in entities for exemption purposes. The notifications reference and amend previous notifications from June 28, 2017, and July 26, 2018.
Key Points / Main Content:
Central Tax Rate Notification (No. 23/2018):
* Amends notification No. 12/2017-Central Tax Rate, dated June 28, 2017.
* Inserts an explanation in the Table against serial number 41, in column 3.
* Explanation: For exemption purposes, the Central Government, State Government, or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly-owned entity.
Integrated Tax Rate Notification (No. 24/2018):
* Amends notification No. 9/2017-Integrated Tax Rate, dated June 28, 2017.
* Inserts an explanation in the Table against serial number 43, in column 3.
* Explanation: For exemption purposes, the Central Government, State Government, or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly-owned entity.
Union Territory Tax Rate Notification (No. 23/2018):
* Amends notification No. 12/2017-Union Territory Tax Rate, dated June 28, 2017.
* Inserts an explanation in the Table against serial number 41, in column 3.
* Explanation: For exemption purposes, the Central Government, State Government, or Union Territory must have 50% or more ownership in the entity, either directly or through a wholly-owned entity.
Impact Analysis:
Central Government, State Government, and Union Territories:
* Impact: Clarification on the ownership criteria for entities to qualify for tax exemptions.
* Action Required: Ensure that entities in which they have an ownership stake meet the 50% or more ownership requirement, either directly or through a wholly-owned entity, to avail of the tax exemptions.
Entities Claiming Tax Exemptions:
* Impact: Need to ensure compliance with the clarified ownership criteria to qualify for tax exemptions.
* Action Required: Review ownership structure and ensure that the Central Government, State Government, or Union Territory has 50% or more ownership, either directly or through a wholly-owned entity.
Tax Authorities:
* Impact: Guidance on the interpretation and application of the tax exemption rules related to government-owned entities.
* Action Required: Enforce the clarified ownership criteria when processing tax exemption claims and ensure consistent application of the rules.
Key Entities Referenced
New Delhi: The location where the notifications were issued.
Central Goods and Services Tax Act, 2017: A tax law in India.
Integrated Goods and Services Tax Act, 2017: A tax law in India.
Union Territory Goods and Services Tax Act, 2017: A tax law in India.
Ministry of Finance Department of Revenue: The government department responsible for the notifications.
Mohit Tewari: Under Secretary who signed the notifications.
Central Government: The governing body of India.
Union Territory: A type of administrative division in India.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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PUBLISHED BY AUTHORITY
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No. 670] NEW DELHI, THURSDAY, SEPTEMBER 20, 2018/BHADRA 29, 1940
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3)तत तत ममममं(cid:8)ं(cid:8)ं(cid:8)ं(cid:8)ााााललललयययय
((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वव वव ििििववववभभभभाााागगगग)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3) ली, 20 िसत(cid:10) बर, 2018
सससस..ंं..ंं 22223333////2222000011118888----ककककेेेे(cid:14)(cid:14)(cid:14)(cid:14)(cid:15)(cid:15) (cid:15)(cid:15) ीीीीयययय ककककरररर ((((ददददरररर))))
ससससाााा....ककककाााा....ििििनननन.... 999900006666((((अअअअ))))....—के(cid:14)(cid:15) ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) क(cid:16) धारा 11 क(cid:16) उप धारा (3)
के तहत (cid:24)द(cid:25)त शि(cid:27)य(cid:29) का (cid:24)योग करते ए, के(cid:14) (cid:15) सरकार, जीएसटी प$रषद क(cid:16) िसफा$रश(cid:29) के आधार पर तथा इस बात स े
संतु,ट होत े ए (cid:1)क भारत सरकार, िव(cid:25)त म0ं ालय (राज1 व िवभाग) क(cid:16) अिधसचू ना सं7य ा 12/2017-के(cid:14) (cid:15)ीय कर (दर),
(cid:1)दनाकं 28 जून, 2017 िजस े सा.का.िन. 691(अ), (cid:1)दनाकं 28 जून, 2017 के तहत भारत के राजप0, असाधारण, के
भाग-II, खंड 3, उप-खंड (i) म 8(cid:24)कािशत (cid:1)कया गया था, के 90े िव1 तार और उसक(cid:16) (cid:24)यो; यता को 1 प, ट करन े के िलए ऐसा
करना आव<य क ह,ै एत=ारा उ>त अिधसूचना म,8 सारणी म 8@म स7ं या 41 के सम9, कॉलम (3) म8 िन(cid:10)न िलिखत 1 प, टीकरण
को अंत:1थ ािपत करती ह,ै यथा:-
“1प ,ट ीकरण – इस छूट के उF<े य के िलए, ऐस े िनकाय म 8 के(cid:14)(cid:15) सरकार, रा; य सरकार या संघ रा; य 9े0 का सीध े
तौर पर या ऐस े (cid:1)कसी िनकाय के माJ यम से जो (cid:1)क पूणतK या के(cid:14) (cid:15) सरकार, रा; य सरकार या सघं रा; य 9े0 के
1व ािम(cid:25)व म8 आता हो, 50% या इसस ेअिधक का 1व ािम(cid:25)व अव< य होना चािहए ।”
[फा. स.ं 354/300/2018-टीआरय]ू
मोिहत ितवारी, अवर सिचव
ननननोोोोटटटट:::: (cid:24)धान अिधसूचना सं7य ा 12/2017-के(cid:14)(cid:15) ीय कर (दर), (cid:1)दनाकं 28 जून, 2017 को सा.का.िन. 691(अ), (cid:1)दनाकं 28 जून,
2017 के तहत भारत के राजप0, असाधारण म8 (cid:24)कािशत (cid:1)कया गया था और इसम8 अंितम बार अिधसूचना स7ं या 14/2018-
के(cid:14)(cid:15) ीय कर (दर), (cid:1)दनाकं 26 जुलाई, 2018, सा.का.िन. 678(अ), (cid:1)दनांक 26 जुलाई, 2018 के Lारा सशं ोधन (cid:1)कया गया ह ै।
5585 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 20th September, 2018
No. 23/2018-Central Tax (Rate)
G.S.R. 906(E).—In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and
applicability of 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,
hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in
column (3), namely:-
“Explanation.- For the purpose of this exemption, the Central Government, State Government or
Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity
which is wholly owned by the Central Government, State Government or Union territory.”.
[F. No. 354/300/2018-TRU]
MOHIT TEWARI, Under Secy.
Note : The principal notification No. 12/2017–Central Tax(Rate), dated the 28th June, 2017 was published in
the Gazette of India, Extraordinary, vide number G.S.R. 691(E), dated the 28th June, 2017 and was last
amended by notification No. 14/2018-Central Tax (Rate), dated the 26th July, 2018 vide number
G.S.R. 678(E), dated the 26th July, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3) ली, 20 िसत(cid:10) बर, 2018
सससस...ंं.ंं 22224444////2222000011118888----एएएएकककक(cid:18)(cid:18)(cid:18)(cid:18)ककककृृृृतततत ककककरररर ((((ददददरररर))))
ससससाााा....ककककाााा....ििििनननन.... 999900007777((((अअअअ))))....—एक(cid:16)कृत माल एवं सेवाकर अिधिनयम, 2017 (2017 का 13) क(cid:16) धारा 6 क(cid:16) उप धारा (3)
के तहत (cid:24)द(cid:25)त शि(cid:27)य(cid:29) का (cid:24)योग करते ए, के(cid:14) (cid:15) सरकार, जीएसटी प$रषद क(cid:16) िसफा$रश(cid:29) के आधार पर तथा इस बात स े
संतु,ट होत े ए (cid:1)क भारत सरकार, िव(cid:25)त म0ं ालय (राज1 व िवभाग) क(cid:16) अिधसूचना सं7य ा 09/2017-एक(cid:16)कृत कर (दर),
(cid:1)दनाकं 28 जून, 2017 िजस े सा.का.िन. 684(अ), (cid:1)दनाकं 28 जून, 2017 के तहत भारत के राजप0, असाधारण, के
भाग-II, खंड 3, उप-खंड (i) म 8(cid:24)कािशत (cid:1)कया गया था, के 90े िव1 तार और उसक(cid:16) (cid:24)यो; यता को 1 प, ट करन े के िलए ऐसा
करना आव<य क ह,ै एत=ारा उ>त अिधसूचना म,8 सारणी म 8@म स7ं या 43 के सम9, कॉलम (3) म8 िन(cid:10)न िलिखत 1 प, टीकरण
को अंत:1थ ािपत करती ह,ै यथा:-
“1प ,ट ीकरण – इस छूट के उF<े य के िलए, ऐसे िनकाय म8 के(cid:14)(cid:15) सरकार, रा; य सरकार या संघ रा; य 9े0 का सीध े
तौर पर या ऐस े (cid:1)कसी िनकाय के माJ यम स े जो (cid:1)क पूणतK या के(cid:14) (cid:15) सरकार, रा; य सरकार या सघं रा; य 9े0 के
1व ािम(cid:25)व म8 आता हो, 50% या इसस ेअिधक का 1 वािम(cid:25)व अव< य होना चािहए ।”
[फा. स.ं 354/300/2018-टीआरय]ू
मोिहत ितवारी, अवर सिचव
ननननोोोोटटटट :::: (cid:24)धान अिधसूचना सं7य ा 09/2017-एक(cid:16)कृत कर (दर), (cid:1)दनाकं 28 जून, 2017 को सा.का.िन. 684(अ), (cid:1)दनाकं
28 जून, 2017 के तहत भारत के राजप0, असाधारण म 8 (cid:24)कािशत (cid:1)कया गया था और इसम 8 अिं तम बार अिधसचू ना सं7य ा
15/2018-एक(cid:16)कृत कर (दर), (cid:1)दनाकं 26 जुलाई, 2018, सा.का.िन. 683(अ), (cid:1)दनाकं 26 जुलाई, 2018 के Lारा सशं ोधन
(cid:1)कया गया ह ै।¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
NOTIFICATION
New Delhi, the 20th September, 2018
No. 24/2018-Integrated Tax (Rate)
G.S.R. 907(E).—In exercise of the powers conferred by sub-section (3) of section 6 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the
Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and
applicability of 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,
hereby inserts the following Explanation in the said notification, in the Table, against serial number 43, in
column (3), namely:-
“Explanation.- For the purpose of this exemption, the Central Government, State Government or
Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity
which is wholly owned by the Central Government, State Government or Union territory.”.
[F. No. 354/300/2018-TRU]
MOHIT TEWARI, Under Secy.
Note : The principal notification No. 9/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 684(E), dated the 28th June, 2017 and was last
amended by notification No. 15/2018-Integrated Tax (Rate), dated the 26th July, 2018 vide number
G.S.R. 683(E), dated the 26th July, 2018.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3) ली, 20 िसत(cid:10) बर, 2018
सससस...ंं.ंं 22223333////2222000011118888----ससससघघंंघघंं रररराााा(cid:23)(cid:23)(cid:23)(cid:23)यय यय ककककरररर ((((ददददरररर))))
ससससाााा....ककककाााा....ििििनननन.... 999900008888((((अअअअ))))....—संघ रा;य माल एवं सेवाकर अिधिनयम, 2017 (2017 का 14) क(cid:16) धारा 8 क(cid:16) उप-
धारा (3) के तहत (cid:24)द(cid:25)त शि(cid:27)य(cid:29) का (cid:24)योग करते ए, के(cid:14) (cid:15) सरकार, जीएसटी प$रषद क(cid:16) िसफा$रश(cid:29) के आधार पर तथा इस
बात स े सतं ु,ट होत े ए (cid:1)क भारत सरकार, िव(cid:25) त म0ं ालय (राज1 व िवभाग) क(cid:16) अिधसचू ना सं7य ा 12/2017-सघं रा; य कर
(दर), (cid:1)दनाकं 28 जून, 2017 िजसे सा.का.िन. 703(अ), (cid:1)दनाकं 28 जून, 2017 के तहत भारत के राजप0, असाधारण, के
भाग-II, खंड 3, उप-खंड (i) म 8(cid:24)कािशत (cid:1)कया गया था, के 90े िव1 तार और उसक(cid:16) (cid:24)यो; यता को 1 प, ट करन े के िलए ऐसा
करना आव<य क ह,ै एत=ारा उ>त अिधसूचना म,8 सारणी म 8@म स7ं या 41 के सम9, कॉलम (3) म8 िन(cid:10)न िलिखत 1 प, टीकरण
को अंत:1थ ािपत करती ह,ै यथा:-
“1प ,ट ीकरण – इस छूट के उF<े य के िलए, ऐसे िनकाय म8 के(cid:14)(cid:15) सरकार, रा; य सरकार या संघ रा; य 9े0 का सीध े
तौर पर या ऐस े (cid:1)कसी िनकाय के माJ यम स े जो (cid:1)क पूणतK या के(cid:14) (cid:15) सरकार, रा; य सरकार या सघं रा; य 9े0 के
1व ािम(cid:25)व म8 आता हो, 50% या इसस ेअिधक का 1 वािम(cid:25)व अव< य होना चािहए ।”
[फा. स.ं 354/300/2018-टीआरय]ू
मोिहत ितवारी, अवर सिचव
ननननोोोोटटटट :::: (cid:24)धान अिधसूचना स7ं य ा 12/2017-संघ रा; य कर (दर), (cid:1)दनाकं 28 जून, 2017 को सा.का.िन. 703(अ), (cid:1)दनाकं
28 जून, 2017 के तहत भारत के राजप0, असाधारण म 8 (cid:24)कािशत (cid:1)कया गया था और इसम 8 अिं तम बार अिधसचू ना सं7य ा
14/2018-संघ रा;य कर (दर), (cid:1)दनांक 26 जुलाई, 2018, सा.का.िन. 688(अ), (cid:1)दनाकं 26 जुलाई, 2018 के Lारा संशोधन
(cid:1)कया गया ह ै।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
NOTIFICATION
New Delhi, the 20th September, 2018
No. 23/2018-Union Territory Tax (Rate)
G.S.R. 908(E).—In exercise of the powers conferred by sub-section (3) of section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations
of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and
applicability of the notification of the Government of India, in the Ministry of Finance (Department of
Revenue) No. 12/2017-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. 703(E), dated the 28th June, 2017,
hereby inserts the following Explanation in the said notification, in the Table, against serial number 41, in
column (3), namely:-
“Explanation.- For the purpose of this exemption, the Central Government, State Government or
Union territory shall have 50 per cent. or more ownership in the entity directly or through an entity
which is wholly owned by the Central Government, State Government or Union territory.”.
[F. No. 354/300/2018-TRU]
MOHIT TEWARI, Under Secy.
Note : The principal notification No. 12/2017-Union Territory Tax (Rate) was published in the Gazette of
India, Extraordinary, dated the 28th June, 2017, vide number G.S.R. 703(E), dated the 28th June, 2017 and was
last amended by notification No. 14/2018-Union Territory Tax (Rate), dated the 26th July, 2018 vide number
G.S.R. 688(E), dated the 26th July, 2018.
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.