|
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 29/2018- Central Tax (Rate)
New Delhi, the 31st December, 2018
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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.13/2017- 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. 692(E), dated the 28th June,
2017, namely:-
In the said notification,-
(i) in the Table,-
(a) against serial number 1, in the entry in column (2), after item (g), the following proviso
shall be inserted, namely: -
“Provided that nothing contained in this entry shall apply to services provided by a
goods transport agency, by way of transport of goods in a goods carriage by road, to, -
(a) a Department or Establishment of the Central Government or State
Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12
of 2017) only for the purpose of deducting tax under section 51 and not for making a
taxable supply of goods or services.”;
(b) after serial number 11 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
| “12. |
Services provided by business facilitator (BF) to a banking company |
Business facilitator (BF) |
A banking company, located in the taxable territory |
| 13. |
Services provided by an agent of business correspondent (BC) to
business correspondent (BC). |
An agent of business correspondent (BC) |
A business correspondent, located in the taxable territory |
| 14. |
Security services (services provided by way of supply of security
personnel) provided to a registered person:
Provided that
nothing contained in this entry shall apply to, - (i)(a) a Department or
Establishment of the Central Government or State Government or Union
territory; or (b) local authority; or (c) Governmental agencies; which
has taken registration under the Central Goods and Services Tax Act,
2017 (12 of 2017) only for the purpose of deducting tax under section 51
of the said Act and not for making a taxable supply of goods or
services; or (ii) a registered person paying tax under section 10 of the
said Act. |
Any person other than a body corporate |
A registered person, located in the taxable territory.”; |
(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:-
“(h) provisions of this notification, in so far as they apply to the Central Government and
State Governments, shall also apply to the Parliament and State Legislatures.”.
2. This notification shall come into force on the 1st day of January, 2019
[F. No. 354/428/2018- TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal
notification No. 13/2017 - Central Tax (Rate), dated the 28th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June,
2017 and was last amended by
notification No. 15/2018 - Central Tax (Rate), dated the 26th July,
2018 vide number G.S.R. 679(E), dated the 26th July, 2018.
|