Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018- Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R......(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 28thJune, 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, -
(i) in the Table, -
(a) against serial number 4, in the entry in column (3), the words “Central Government, State
Government, Union territory, local authority or” shall be omitted;
(b) against serial number 5, in the entry in column (3), the words “Central Government, State
Government, Union territory, local authority or” shall be omitted;
(c) after serial number 9C and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“9D |
Chapter 99 |
Services by an old age home run by Central Government, State
Government or by an entity registered under section 12AA of the
Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or
more) against consideration upto twentyfive thousand rupees per month
per member, provided that the consideration charged is inclusive of
charges for boarding, lodging and maintenance. |
Nil |
Nil”; |
(d) after serial number 10 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“10A |
Heading 9954 |
Services supplied by electricity distribution utilities by way of
construction, erection, commissioning, or installation of infrastructure
for extending electricity distribution network upto the tube well of the
farmer or agriculturalist for agricultural use |
Nil |
Nil”; |
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the
words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures
“2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures
“2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“31A |
Heading 9971 or Heading 9991 |
Services by Coal Mines Provident Fund Organisation to persons
governed by the Coal Mines Provident Fund and Miscellaneous Provisions
Act, 1948 (46 of 1948). |
Nil |
Nil”; |
31B |
Heading 9971 or Heading 9991 |
Services by National Pension System (NPS) Trust to its members
against consideration in the form of administrative fee |
Nil |
Nil”; |
(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“34A |
Heading 9971 |
Services supplied by Central Government, State Government, Union
territory to their undertakings or Public Sector Undertakings(PSUs) by
way of guaranteeing the loans taken by such undertakings or PSUs from
the financial institutions. |
Nil |
Nil”; |
(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and
figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“47A |
Heading 9983 or Heading 9991 |
Services by way of licensing, registration and analysis or testing
of food samples supplied by the Food Safety and Standards Authority of
India (FSSAI) to Food Business Operators. |
Nil |
Nil”; |
(m)after serial number 55 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“55A |
Heading 9986 |
Services by way of artificial insemination of livestock (other than
horses). |
Nil |
Nil”; |
(n) after serial number 65A and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“65B |
Heading 9991 or any other Heading |
Services supplied by a State Government to Excess Royalty Collection
Contractor (ERCC) by way of assigning the right to collect royalty on
behalf of the State Government on the mineral dispatched by the mining
lease holders. Explanation.- “mining lease holder” means a person who
has been granted mining lease, quarry lease or license or other mineral
concession under the Mines and Minerals (Development and
Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the
rules made by a State Government under sub-section (1) of section 15 of
the Mines and Minerals (Development and Regulation) Act, 1957. |
Nil |
Provided that at the end of the contract period, ERCC shall submit
an account to the State Government and certify that the amount of goods
and services tax deposited by mining lease holders on royalty is more
than the goods and services tax exempted on the service provided by
State Government to the ERCC of assignment of right to collect royalty
and where such amount of goods and services tax paid by mining lease
holders is less than the amount of goods and services tax exempted, the
exemption shall be restricted to such amount as is equal to the amount
of goods and services tax paid by the mining lease holders and the ERCC
shall pay the difference between goods and services tax exempted on the
service provided by State Government to the ERCC of assignment of right
to collect royalty and goods and services tax paid by the mining lease
holders on royalty.”; |
(o) after serial number 77 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) |
(2) |
(3) |
(4) |
(5) |
“77A |
Heading 9995 |
Services provided by an unincorporated body or a non-profit entity
registered under any law for the time being in force, engaged in,- (i)
activities relating to the welfare of industrial or agricultural labour
or farmers; or (ii) promotion of trade, commerce, industry, agriculture,
art, science, literature, culture, sports, education, social welfare,
charitable activities and protection of environment, to its own members
against consideration in the form of membership fee upto an amount of
one thousand rupees (Rs 1000/-) per member per year. |
Nil |
Nil”; |
(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted,
namely: -
“(iv) For removal of doubts, it is clarified that the Central and State Educational Boards
shall be treated as Educational Institution for the limited purpose of providing services by
way of conduct of examination to the students.”.
2. This notification shall come into force with effect from 27th of July, 2018.
[F. No.354/13/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
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
28thJune, 2017 and was last amended by notification No. 2/2018 - Central Tax (Rate), dated
the 25th January, 2018 vide number G.S.R. 65(E), dated the 25th January, 2018.
|