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Date: 2017-09-21 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by subsection 1 of section 9, subsection 1 of section

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

Executive Summary: This document contains notifications from the Ministry of Finance, Department of Revenue, issued on September 21, 2017, regarding amendments to Central Tax, Integrated Tax, and Union Territory Tax rates. These notifications address revisions to existing tax rates and exemptions for specific goods and services, including construction services and admission to FIFA U-17 World Cup events. The notifications are effective as of their date of issue. Key Points / Main Content: Central Tax Rate Notification (No. 24/2017): * Amends notification No. 11/2017-Central Tax Rate, dated June 28, 2017. * Modifies the entries for item vi in column 3 against serial number 3 in the table, pertaining to services provided to governmental bodies related to construction and related activities. Integrated Tax Rate Notification (No. 24/2017): * Amends notification No. 8/2017-Integrated Tax Rate, dated June 28, 2017. * Modifies the entries for item vi in column 3 against serial number 3 in the table, pertaining to services provided to governmental bodies related to construction and related activities. Union Territory Tax Rate Notification (No. 24/2017): * Amends notification No. 11/2017-Union Territory Tax Rate, dated June 28, 2017. * Modifies the entries for item vi in column 3 against serial number 3 in the table, pertaining to services provided to governmental bodies related to construction and related activities. Central Tax Rate Notification (No. 25/2017): * Amends notification No. 12/2017-Central Tax Rate, dated June 28, 2017. * Inserts a new serial number 82 after serial number 81 in the table, related to services by way of right to admission to the events organized under FIFA U-17 World Cup 2017, with a Nil tax rate. Integrated Tax Rate Notification (No. 25/2017): * Amends notification No. 9/2017-Integrated Tax Rate, dated June 28, 2017. * Inserts a new serial number 85 after serial number 84 in the table, related to services by way of right to admission to the events organized under FIFA U-17 World Cup 2017, with a Nil tax rate. Union Territory Tax Rate Notification (No. 25/2017): * Amends notification No. 12/2017-Union Territory Tax Rate, dated June 28, 2017. * Inserts a new serial number 82 after serial number 81 in the table, related to services by way of right to admission to the events organized under FIFA U-17 World Cup 2017, with a Nil tax rate. Central Tax Rate Notification (No. 26/2017): * Exempts intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the central tax. Integrated Tax Rate Notification (No. 26/2017): * Exempts inter-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the integrated tax. Union Territory Tax Rate Notification (No. 26/2017): * Exempts intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the union territory tax. Impact Analysis: Central Government, State Government, Union Territory, Local Authorities, and Governmental Authorities: * Impact: Changes in tax rates for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of civil structures. * Action Required: Review and adjust accounting and project costing to reflect the new tax rates. Service Providers in the Construction Sector: * Impact: Changes in tax rates for construction services provided to governmental bodies. * Action Required: Update invoicing and billing processes to reflect the revised tax structure. Organizers and Attendees of FIFA U-17 World Cup 2017: * Impact: Nil tax rate on admission to events. * Action Required: Adjust ticket pricing and accounting for events to reflect the tax exemption. Department of Atomic Energy and Nuclear Power Corporation of India Ltd: * Impact: Exemption from Central, Integrated, and Union Territory taxes on the supply of heavy water and nuclear fuels. * Action Required: Update transaction records and financial statements to account for the tax exemption.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: A tax law in India, enacted in 2017. Central Government: The executive authority of the Union of India. Council: Refers to the Goods and Services Tax (GST) Council in India, a constitutional body responsible for making recommendations on GST-related issues. Ministry of Finance Department of Revenue: A department within the Indian government responsible for financial matters, including revenue collection and taxation. Customs Tariff Act, 1975: An act of the Parliament of India to provide for the levy and collection of customs duties on goods imported into or exported from India and to make provision for matters connected therewith. Department of Atomic Energy: A department of the Government of India responsible for nuclear energy and research. Nuclear Power Corporation of India Ltd.: An Indian public sector undertaking responsible for nuclear power generation. FIFA U 17 World Cup 2017: A football tournament.
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(vi) और उसस ेसबं ंिधत (cid:29)िविGय", जो (cid:1)क कॉलम (3), (4) और (5) म(cid:28) दी गई ह,K के /थ ान पर िन(cid:9) निलिखत को (cid:29)ित/ थािपत (cid:1)कया जाएगा, यथा:- 3 4 5 “ (vi) के(cid:14)(cid:15) सरकार, राMय सरकार, सघं शािसत Eे5, / थानीय िनकाय अथवा एक सरकारी (cid:29)ािधकरण को िन(cid:9)न िलिखत के िनमाणO , संरचना, /थ ापना, पूरा करने मर(cid:9)म त करने, नवीनीकरण करने या प’रवतOन करन े के माPय म से (cid:29)दान क(cid:20) गई हो,- (क) एक िसिवल संरचना या अ(cid:14)य कोई मलू काय O िजसका मु; यतया 5808 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] उपयोग वािणMय , उRोग या अ(cid:14)य S यापार व S यवसाय स े िभ(cid:14)न हो; (ख) एक सरं चना िजसका मु;य तया उपयोग (i) शैिEक (ii) रोग- नैदािनक अथवा (iii) कला अथवा सां/ कृितक / थापना के िलए 6 - हो; अथवा (ग) एक आवासीय प’रसर िजसका उपयोग / वयं के (cid:29)योजन स े हो या उनके कमOचा’रय" के (cid:29)योगाथO हो या अ(cid:14) य S यि य" के (cid:29)योगाथ O हो जो के(cid:14)(cid:15) ीय माल एवं सेवा कर अिधिनयम, 2017 क(cid:20) तीसरी अनसु ूची के परै ा 3 म(cid:28) वUणOत (cid:1)कए गए ह K। (vii) उपयुOAत (i), (ii), (iii), (iv), (v) एवं (vi) से िभ(cid:14) न िविनमाणO 9 -” सेवाए ं “ [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव (cid:12)(cid:12)(cid:12)(cid:12)टटटट(cid:14)(cid:14)(cid:14)(cid:14)पप पप णणणणीीीी :::: मलू अिधसूचना, भारत सरकार के राजप5, असाधारण म (cid:28) अिधसूचना सं;य ा 11/2017, के(cid:14) (cid:15)ीय कर (दर) (cid:1)दनाकं 28 जून, 2017 को सा.का.िन. सं;य ा 690(अ), (cid:1)दनाकं 28 जून, 2017 को (cid:29)कािशत %ई थी एवं िपछली बार उसम(cid:28) सशं ोधन अिधसूचना सं;य ा 20/2017 के कर (दर) (cid:1)दनांक 22 अग/ त, 2017 को सा.का.िन. सं; या 1045(अ) (cid:1)दनांक 22 अग/ त, 2017 के अनसु ार %आ था । MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 21st September, 2017 No. 24/2017-Central Tax (Rate) G.S.R. 1179(E).—In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Central 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. 690(E), dated the 28thJune, 2017, namely:- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3 (3) (4) (5) “(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; 6 - (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) 9 -”. above. [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017-Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 690(E), dated the 28th June, 2017 and was last amended by notification No. 20/2017-Central Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1045(E), dated the 22nd August, 2017. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22225555////2222000011117777----ककककेेेे(cid:8)(cid:8)(cid:8)(cid:8)(cid:10)(cid:10) (cid:10)(cid:10) ीीीीयययय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188880000((((अअअअ))))....————के(cid:14)(cid:15) ीय माल एव ं सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:20) धारा 11 क(cid:20) उप- धारा (1) के तहत (cid:29)द(cid:30)त शिAत य" का (cid:29)योग करत े %ए क(cid:28)(cid:15) सरकार, इस बात से सतं ुW ट होते %ए (cid:1)क ऐसा करना जनिहत म (cid:28) आव.य क ह,ै प’रषद क(cid:20) िसफा’रश" पर, एतद्]ारा भारत सरकार, िव(cid:30)त मं5ालय (राज/ व िवभाग) क(cid:20) अिधसूचना सं. 12/ 2017-के(cid:14)(cid:15) ीय कर (दर) (cid:1)दनाकं 28 जून, 2017, िजसे सा.का.िन. 691(अ), (cid:1)दनांक 28 जून, 2017 के तहत भारत के राजप5, असाधारण, के भाग II के खंड 3 उपखंड (i) म(cid:28) (cid:29)कािशत (cid:1)कया गया था, म(cid:28) िन(cid:9) निलिखत सशं ोधन करती ह;ै यथा:- उAत अिधसूचना म,(cid:28) तािलका म,(cid:28) Cम सं;या 81 और उससे संबंिधत (cid:29)िविGय" के बाद, िन^िलिखत को शािमल (cid:1)कया जाएगा, यथा:- (1) (2) (3) (4) (5) ‘’82 अPय ाय 9996 फ(cid:20)फा अंडर -17 िव_ कप 2017 के तहत कुछ नह‘ कुछ नह‘’’. आयोिजत होने वाल ेआयोजन" म (cid:28)(cid:29)वेश के अिधकार के माPयम से सेवाए ं [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ननननोोोोटटटट:::: (cid:29)धान अिधसूचना को अिधसूचना स.ं 12/2017-के(cid:14)(cid:15)ीय कर (दर), (cid:1)दनाकं 28 जून, 2017 के माPय म स े सा.का.िन. 691(अ), 28 जून, 2017 के तहत भारत के राजप5, असाधारण म (cid:28) (cid:29)कािशत (cid:1)कया गया था और इसम (cid:28) अंितम बार सा.का.िन. 1046 (अ), (cid:1)दनाकं 22 अग/ त, 2017 के माPय म स े अिधसूचना सं. 21/2017– के(cid:14)(cid:15)ीय कर (दर), (cid:1)दनाकं 22 अग/त , 2017, के ]ारा सशं ोधन (cid:1)कया गया ह।ै NOTIFICATION New Delhi, the 21st September, 2017 No. 25/2017-Central Tax (Rate) G.S.R. 1180(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 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 81 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) “82 Chapter 9996 Services by way of right to admission to the events organised under FIFA U- Nil Nil”. 17 World Cup 2017. [F. No. 354/173/2017-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. 21/2017-Central Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1046(E), dated the 22nd August, 2017. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22226666////2222000011117777----ककककेेेे(cid:8)(cid:8)(cid:8)(cid:8)(cid:10)(cid:10) (cid:10)(cid:10) ीीीीयययय ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188881111((((अअअअ))))....————के(cid:14)(cid:15) ीय माल एव ं सेवा कर अिधिनयम, 2017 (2017 का 12) क(cid:20) धारा 11 क(cid:20) उप- धारा (1) के तहत (cid:29)द(cid:30)त शिAत य" का (cid:29)योग करत े %ए क(cid:28)(cid:15) सरकार, इस बात से संतुW ट होते %ए (cid:1)क ऐसा करना जनिहत म(cid:28) आव.य क ह,ै प’रषद क(cid:20) िसफा’रश" पर, एतद्]ारा के(cid:14) (cid:15)ीय माल एवं सवे ा कर अिधिनयम, 2017 (2017 का 12) क(cid:20) धारा 9 के तहत परमाणु ऊजाO िवभाग ]ारा सीमा शु(cid:3)क टै’रफ अिधिनयम, 1975 (1975 का 51) क(cid:20) (cid:29)थम अनसु ूची के अPयाय 28 के तहत आने वाली हवै ी वॉटर एंड (cid:14)य िू Aलयर cयू(cid:3) स क(cid:20) (cid:14) यूिAलयर पावर कापdरेशन ऑफ इंिडया िलिमटेड को अतं र- राMयीय आपUू त Oपर लगने वाल ेसंपूण Oके(cid:14)(cid:15) ीय कर म (cid:28)छूट (cid:29)दान करती है। [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 NOTIFICATION New Delhi, the 21st September, 2017 No. 26/2017-Central Tax (Rate) G.S.R. 1181(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 exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the central tax leviable thereon under section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017). [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22224444////2222000011117777----एएएएकककक(cid:17)(cid:17)(cid:17)(cid:17)ककककृृृृतततत ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188882222((((अअअअ))))....————क(cid:28)(cid:15)ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) क(cid:20) धारा 15 क(cid:20) उपधारा (5) तथा धारा 16 क(cid:20) उपधारा (1) के साथ प’ठत एक(cid:20)कृत माल एवं सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:20) धारा 5 क(cid:20) उपधारा (1), धारा 6 क(cid:20) उपधारा (1), तथा धारा 20 के खंड (iii), एवं खंड (iv) म(cid:28) (cid:29)द(cid:30)त शि य" का (cid:29)योग करत े%ए, के(cid:14)(cid:15) सरकार, प’रषद क(cid:20) िसफा’रश" पर एवं यह आ. व/ त होन े पर (cid:1)क ऐसा करना लोक िहत म (cid:28) ज3री ह;ै भारत सरकार, िव(cid:30)त मं5ालय (राज/व िवभाग) क(cid:20) अिधसूचना सं; या 08/2017 एक(cid:20)कृत कर (दर) (cid:1)दनाकं 28 जून, 2017 जो (cid:1)क भारत के राजप5, असाधारण, खंड II, भाग 3, उप-ख= ड (i) म(cid:28) सा.का.िन. स;ं य ा 683(अ), (cid:1)दनाकं 28 जून, 2017 को (cid:29)कािशत %आ ह,ै म (cid:28)िन(cid:9)न संशोधन करती ह ै:- उAत अिधसूचना म,(cid:28) सारणी म,(cid:28) Cम सं. 3 के समE, कॉलम (3) क(cid:20) मद स.ं (vi) और उससे संबंिधत (cid:29)िविGय", जो (cid:1)क कॉलम (3), (4) और (5) म (cid:28)दी गई ह,K के /थ ान पर िन(cid:9)न िलिखत को (cid:29)ित/ थािपत (cid:1)कया जाएगा, यथा: - 3 4 5 “(vi) के(cid:14)(cid:15) सरकार, राMय सरकार, सघं शािसत Eे5, / थानीय िनकाय अथवा एक सरकारी (cid:29)ािधकरण को िन(cid:9)न िलिखत के िनमाणO , संरचना, /थ ापना, पूरा करन े मर(cid:9)म त करन,े नवीनीकरण करन े या प’रवतOन करन े के माPय म से (cid:29)दान क(cid:20) गई हो, - (क) एक िसिवल संरचना या अ(cid:14)य कोई मूल काय O िजसका मु; यतया उपयोग वािणMय , उRोग या अ(cid:14)य Sय ापार व S यवसाय से िभ(cid:14) न हो; (ख) एक संरचना िजसका म;ु य तया उपयोग (i) शैिEक (ii) रोग- 12 - नैदािनक अथवा (iii) कला अथवा सां/ कृितक / थापना के िलए हो; अथवा6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ग) एक आवासीय प’रसर िजसका उपयोग / वयं के (cid:29)योजन स े हो या उनके कमOचा’रय" के (cid:29)योगाथ O हो या अ(cid:14) य S यि य" के (cid:29)योगाथ O हो जो के(cid:14)(cid:15) ीय माल एव ं सेवा कर अिधिनयम, 2017 क(cid:20) तीसरी अनसु ूची के परै ा 3 म(cid:28) वUणOत (cid:1)कए गए ह K। (vii) उपयुOAत (i), (ii), (iii), (iv), (v) एवं (vi) स े िभ(cid:14) न िविनमाणO 18 -” सेवाए ं [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव (cid:12)(cid:12)(cid:12)(cid:12)टटटट(cid:14)(cid:14)(cid:14)(cid:14)पप पप णणणणीीीी :::: मलू अिधसूचना, भारत सरकार के राजप5, असाधारण म(cid:28) अिधसूचना सं;य ा 08/2017, एक(cid:20)कृत कर (दर) (cid:1)दनाकं 28 जून, 2017 को सा.का.िन. स;ं या 683 (अ.), (cid:1)दनाकं 28 जून, 2017 को (cid:29)कािशत %ई थी एवं िपछली बार उस म (cid:28) सशं ोधन अिधसूचना सं;य ा 20/2017 एक(cid:20)कृत कर (दर) (cid:1)दनाकं 22 अग/त , 2017 को सा.का.िन. स;ं य ा 1049 (अ.) (cid:1)दनाकं 22 अग/त , 2017 के अनसु ार %आ था । NOTIFICATION New Delhi, the 21st September, 2017 No. 24/2017-Intergrated Tax (Rate) G.S.R. 1182(E).—In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 and 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 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, against serial number 3, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) “(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant 12 - predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 7 (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) 18 -”. above. [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 683(E), dated the 28th June, 2017 and was last amended by notification No. 20/2017-Integrated Tax (Rate), dated the 22nd August, 2017 vide number G.S.R. 1049(E), dated the 22nd August, 2017. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22225555////2222000011117777----एएएएकककक(cid:17)(cid:17)(cid:17)(cid:17)ककककृृृृतततत ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188883333((((अअअअ))))....————एक(cid:20)कृत माल एवं सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:20) धारा 6 क(cid:20) उपधारा (1) के तहत (cid:29)द(cid:30)त शिAत य" का (cid:29)योग करत े %ए क(cid:28)(cid:15) सरकार, इस बात से संतुWट होते %ए (cid:1)क ऐसा करना जनिहत म(cid:28) आव.य क है, प’रषद क(cid:20) िसफा’रश" पर, एतद्]ारा भारत सरकार, िव(cid:30)त मं5ालय (राज/ व िवभाग) क(cid:20) अिधसूचना सं. 9/2017-एक(cid:20)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 राजप5, असाधारण, के भाग II के खंड 3 उपखंड (i) म(cid:28) (cid:29)कािशत (cid:1)कया गया था, म(cid:28) िन(cid:9) निलिखत सशं ोधन करती ह;ै यथा:— उAत अिधसूचना म,(cid:28) सारणी म,(cid:28) Cम सं;या 84 और उसस े संबंिधत (cid:29)िविGय" के बाद, िन^िलिखत को शािमल (cid:1)कया जाएगा, यथा- (1) (2) (3) (4) (5) ‘’85 अPय ाय 9996 फ(cid:20)फा अंडर -17 िव_ कप 2017 के तहत कुछ नह‘ कुछ नह‘’’. आयोिजत होने वाल ेआयोजन" म (cid:28)(cid:29)वेश के अिधकार के माPयम से सेवाए ं [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव ननननोोोोटटटट:::: (cid:29)धान अिधसूचना को अिधसूचना सं. 9/2017-एक(cid:20)कृत कर (दर), (cid:1)दनाकं 28 जून, 2017 के माP यम स े सा.का.िन. 684(अ), 28 जून, 2017 के तहत भारत के राजप5, असाधारण म (cid:28) (cid:29)कािशत (cid:1)कया गया था और इसम (cid:28) अंितम बार सा.का.िन. 1050(अ), (cid:1)दनाकं 22 अग/ त, 2017 के माP यम से अिधसूचना सं. 21/2017–एक(cid:20)कृत कर (दर), (cid:1)दनाकं 22 अग/त , 2017, के ]ारा सशं ोधन (cid:1)कया गया ह।ै8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 21st September, 2017 No. 25/2017-Intergrated Tax (Rate) G.S.R. 1183(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 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 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 684(E), dated the 28th June, 2017, namely:— In the said notification, in the Table, after serial number 84 and the entries relating thereto, the following shall be inserted namely:— (1) (2) (3) (4) (5) “85 Chapter 9996 Services by way of right to admission Nil Nil”. to the events organised under FIFA U- 17 World Cup 2017. [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification 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. 21/2017-Integrated Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1050(E), dated the 22nd August, 2017. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22226666////2222000011117777----एएएएकककक(cid:17)(cid:17)(cid:17)(cid:17)ककककृृृृतततत ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188884444((((अअअअ))))....————एक(cid:20)कृत माल एवं सेवा कर अिधिनयम, 2017 (2017 का 13) क(cid:20) धारा 6 क(cid:20) उपधारा (1) के तहत (cid:29)द(cid:30)त शिAत य" का (cid:29)योग करत े %ए क(cid:28)(cid:15) सरकार, इस बात स े सतं ुW ट होते %ए (cid:1)क ऐसा करना जनिहत म (cid:28) आव.य क ह,ै प’रषद क(cid:20) िसफा’रश" पर, एतद्]ारा एक(cid:20)कृत माल एव ं सेवा कर, 2017 (2017 का 13) क(cid:20) धारा 5 के तहत परमाणु ऊजाO िवभाग ]ारा सीमा शु(cid:3)क टै’रफ अिधिनयम, 1975 (1975 का 51) क(cid:20) (cid:29)थम अनसु ूची के अPयाय 28 के तहत आने वाली हवै ी वॉटर एंड (cid:14)य ूिAलयर cयू(cid:3)स क(cid:20) (cid:14) यूिAलयर पावर कापdरेशन ऑफ इंिडया िलिमटेड को अतं र-राMयीय आपूUत O पर लगने वाले संपणू O एक(cid:20)कृत कर म(cid:28) छूट (cid:29)दान करती ह।ै [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव NOTIFICATION New Delhi, the 21st September, 2017 No. 26/2017-Intergrated Tax (Rate) G.S.R. 1184(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 being¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 9 satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts inter-state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017). [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22224444////2222000011117777----ससससघघंंघघंं रररराााा(cid:20)(cid:20)(cid:20)(cid:20)यय यय (cid:22)(cid:22)(cid:22)(cid:22)(cid:23)(cid:23)(cid:23)ेे(cid:23)ेे ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188885555((((अअअअ))))....————क(cid:28)(cid:15)ीय माल एवं सेवाकर अिधिनयम, 2017 (2017 का 12) क(cid:20) धारा 15 क(cid:20) उपधारा (5) तथा धारा 16 क(cid:20) उपधारा (1) के साथ प’ठत सघं राMयEे5 माल एव ंसेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:20) धारा 7 क(cid:20) उपधारा (1), धारा 8 क(cid:20) उपधारा (1), तथा धारा 21 के खंड (iv), एवं खंड (v) म(cid:28) (cid:29)द(cid:30)त शि य" का (cid:29)योग करते %ए, के(cid:14)(cid:15) सरकार, प’रषद क(cid:20) िसफा’रश" पर एवं यह आ. व/ त होने पर (cid:1)क ऐसा करना लोक िहत म(cid:28) ज3री ह;ै भारत सरकार, िव(cid:30)त म5ं ालय (राज/व िवभाग) क(cid:20) अिधसूचना सं;य ा 11/2017 सघं राMयEे5 कर (दर) (cid:1)दनांक 28 जून, 2017 जो (cid:1)क भारत के राजप5, असाधारण, खंड II, भाग 3, उप–ख= ड (i) म(cid:28) सा.का.िन. सं;य ा 702 (अ), (cid:1)दनाकं 28 जून, 2017 को (cid:29)कािशत %आ ह,ै म(cid:28) िन(cid:9)न सशं ोधन करती ह ै:- उAत अिधसूचना म,(cid:28) सारणी म,(cid:28) Cम सं. 3 के समE, कॉलम (3) क(cid:20) मद स.ं (vi) और उससे संबंिधत (cid:29)िविGय", जो (cid:1)क कॉलम (3), (4) और (5) म (cid:28)दी गई ह,K के /थ ान पर िन(cid:9)न िलिखत को (cid:29)ित/ थािपत (cid:1)कया जाएगा, यथा: - 3 4 5 “(vi) के(cid:14)(cid:15) सरकार, राMय सरकार, सघं शािसत Eे5, / थानीय िनकाय अथवा एक सरकारी (cid:29)ािधकरण को िन(cid:9)न िलिखत के िनमाणO , संरचना, /थ ापना, पूरा करन े मर(cid:9)म त करन,े नवीनीकरण करन े या प’रवतOन करन े के माPय म से (cid:29)दान क(cid:20) गई हो, - (क) एक िसिवल संरचना या अ(cid:14)य कोई मूल काय O िजसका मु; यतया उपयोग वािणMय , उRोग या अ(cid:14)य व ् यापार व Sय वसाय से िभ(cid:14) न हो; (ख) एक संरचना िजसका म;ु य तया उपयोग (i) शैिEक (ii) रोग- नैदािनक अथवा (iii) कला अथवा सां/ कृितक / थापना के िलए हो; 6 - अथवा (ग) एक आवासीय प’रसर िजसका उपयोग / वयं के (cid:29)योजन स े हो या उनके कमOचा’रय" के (cid:29)योगाथ O हो या अ(cid:14) य S यि य" के (cid:29)योगाथ O हो जो के(cid:14)(cid:15) ीय माल एव ं सेवा कर अिधिनयम, 2017 क(cid:20) तीसरी अनसु ूची के परै ा 3 म(cid:28) वUणOत (cid:1)कए गए ह K।10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (vii) उपयुOAत (i), (ii), (iii), (iv), (v) एवं (vi) स े िभ(cid:14) न िविनमाणO 9 -“ सेवाए ं [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव (cid:12)(cid:12)(cid:12)(cid:12)टटटट(cid:14)(cid:14)(cid:14)(cid:14)पप पप णणणणीीीी :::: मलू अिधसूचना, भारत सरकार के राजप5, असाधारण म (cid:28) अिधसूचना स;ं य ा 11/2017, संघ राMयEे5 कर (दर) (cid:1)दनाकं 28 जनू , 2017 को सा.का.िन. सं; या 702(अ) (cid:1)दनाकं 28 जून, 2017 को (cid:29)कािशत %ई थी एवं िपछली बार उसम (cid:28) संशोधन अिधसूचना सं;य ा 20/2017 सघं राMयEे5 कर (दर) (cid:1)दनाकं 22 अग/ त, 2017 को सा.का.िन. सं;य ा 1053(अ) (cid:1)दनाकं 22 अग/ त, 2017 के अनसु ार %आ था । NOTIFICATION New Delhi, the 21st September, 2017 No. 24/2017-Union Territory Tax (Rate) G.S.R. 1185(E).—In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- 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. 702(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) “(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; 6 - (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 11 (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) 9 -”. above. [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017–Union Territory (Rate), dated the 28th June, 2017, vide number G.S.R. 702(E), dated the 28th June, 2017 and was last amended by notification No. 20/2017–Union Territory Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1053(E), dated the 22nd August, 2017. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22225555////2222000011117777----ससससघघंंघघंं रररराााा(cid:20)(cid:20)(cid:20)(cid:20)यय यय (cid:22)(cid:22)(cid:22)(cid:22)(cid:23)(cid:23)(cid:23)ेे(cid:23)ेे ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188886666((((अअअअ))))....————संघ राMयEे5 माल एवं सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:20) धारा 8 क(cid:20) उपधारा (1) के तहत (cid:29)द(cid:30)त शिAत य" का (cid:29)योग करत े %ए क(cid:28)(cid:15) सरकार, इस बात स ेसतं ुW ट होते %ए (cid:1)क ऐसा करना जनिहत म (cid:28) आव.य क ह,ै प’रषद क(cid:20) िसफा’रश" पर, एतद्]ारा भारत सरकार, िव(cid:30)त मं5ालय (राज/ व िवभाग) क(cid:20) अिधसूचना सं. 12/ 2017-संघ राMयEे5 कर (दर) (cid:1)दनाकं 28 जून, 2017, िजस ेसा.का.िन. 703(अ), (cid:1)दनाकं 28 जून, 2017 के तहत भारत के राजप5, असाधारण, के भाग II के खंड 3 उपखंड (i) म(cid:28) (cid:29)कािशत (cid:1)कया गया था, म(cid:28) िन(cid:9) निलिखत सशं ोधन करती ह;ै यथा- उAत अिधसूचना म,(cid:28) सारणी म,(cid:28) Cम सं;या 81और उससे संबंिधत (cid:29)िविGय" के बाद, िन^िलिखत को शािमल (cid:1)कया जाएगा, यथा- (1) (2) (3) (4) (5) ‘‘82 अPय ाय 9996 फ(cid:20)फा अंडर -17 िव_ कप 2017 के तहत कुछ नह‘ कुछ नह‘’’. आयोिजत होने वाल ेआयोजन" म (cid:28)(cid:29)वेश के अिधकार के माPयम से सेवाए ं [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव ननननोोोोटटटट:::: (cid:29)धान अिधसूचना को अिधसूचना स.ं 12/2017-संघ राMयEे5 कर(दर), (cid:1)दनाकं 28 जून, 2017 के माP यम से सा.का.िन. 703(अ), 28 जनू , 2017 के तहत भारत के राजप5, असाधारण म (cid:28) (cid:29)कािशत (cid:1)कया गया था और इसम (cid:28) अंितम बार सा.का.िन. 1054(अ), (cid:1)दनाकं 22 अग/ त, 2017 के माP यम से अिधसूचना सं. 21/2017–संघ राMयEे5 कर (दर), (cid:1)दनाकं 22 अग/त , 2017, के ]ारा संशोधन (cid:1)कया गया ह।ै NOTIFICATION New Delhi, the 21st September, 2017 No. 25/2017-Union Territory Tax (Rate) G.S.R. 1186(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 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 28th June, 2017, published in12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28th June, 2017, namely:- In the said notification, in the Table, after serial number 81 and the entries relating thereto, the following shall be inserted namely:- (1) (2) (3) (4) (5) “82 Chapter 9996 Services by way of right to admission Nil Nil”. to the events organised under FIFA U- 17 World Cup 2017. [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:1)द(cid:3)ली, 21 िसत(cid:9) बर, 2017 सससस..ंं..ंं 22226666////2222000011117777----ससससघघंंघघंं रररराााा(cid:20)(cid:20)(cid:20)(cid:20)यय यय (cid:22)(cid:22)(cid:22)(cid:22)(cid:23)(cid:23)(cid:23)ेे(cid:23)ेे ककककरररर ((((ददददरररर)))) ससससाााा....ककककाााा....ििििनननन.... 1111111188887777((((अअअअ))))....————संघ राMयEे5 माल एवं सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:20) धारा 8 क(cid:20) उपधारा (1) के तहत (cid:29)द(cid:30)त शिAत य" का (cid:29)योग करत े %ए क(cid:28)(cid:15) सरकार, इस बात स ेसतं ुW ट होते %ए (cid:1)क ऐसा करना जनिहत म (cid:28) आव.य क है, प’रषद क(cid:20) िसफा’रश" पर, एतद्]ारा संघ राMयEे5 माल एवं सेवा कर अिधिनयम, 2017 (2017 का 14) क(cid:20) धारा 7 के तहत परमाण ु ऊजा O िवभाग ]ारा सीमा शु(cid:3)क टै’रफ अिधिनयम, 1975 (1975 का 51) क(cid:20) (cid:29)थम अनुसूची के अPयाय 28 के तहत आन े वाली हवै ी वॉटर एंड (cid:14) यिू Aलयर cयू(cid:3) स क(cid:20) (cid:14) यूिAलयर पावर कापdरेशन ऑफ इंिडया िलिमटेड को अंतर-राMयीय आपUू त Oपर लगन ेवाले संपणू O संघ राM य कर म (cid:28)छूट (cid:29)दान करती ह।ै [फा. स.ं 354/173/2017–टी.आर.यू.] 3िच िबW ट, अवर सिचव NOTIFICATION New Delhi, the 21st September, 2017 No. 26/2017-Union Territory Tax (Rate) G.S.R. 1187(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 exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017). [F. No. 354/173/2017-TRU] RUCHI BISHT, Under Secy. 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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