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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 19/2019- Integrated Tax (Rate)
New Delhi, the 30th September, 2019
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of
section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section
15, subsection (1) of section 16 and section 148 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
further 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, -
(i) in the Table, -
(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the
following items and entries shall be substituted, namely, -
| (3) |
(4) |
(5) |
(i) Supply of „hotel accommodation‟ having value of
supply of a
unit of accommodation above one thousand
rupees but less than or
equal to seven thousand five
hundred rupees per unit per day or
equivalent |
12 |
- |
(ii) Supply of „restaurant service‟ other than at „specified
premises‟ |
5 |
Provided that
credit of input
tax charged on
goods and
services used
in supplying
the service has
not been taken
[Please refer to
Explanation
no. (iv)] |
(iii) Supply of goods, being food or any other article for
human
consumption or any drink, by the Indian Railways
or Indian Railways
Catering and Tourism Corporation
Ltd. or their licensees, whether in
trains or at platforms. |
5 |
Provided that
credit of input
tax charged on
goods and
services used
in supplying
the service has
not been taken
[Please refer to
Explanation
no. (iv)] |
(iv) Supply of „outdoor catering‟, at premises other than
„specified premises‟ provided by any person other than-
(a) suppliers
providing „hotel accommodation‟ at
„specified premises‟, or
(b)
suppliers located in „specified premises‟. |
5 |
Provided that
credit of input
tax charged on
goods and
services used
in supplying
the service has
not been taken
[Please refer to
Explanation
(iv)] |
(v) Composite supply of „outdoor catering‟ together with
renting
of premises (including hotel, convention center,
club, pandal,
shamiana or any other place, specially
arranged for organising a
function) at premises other than
„specified premises‟ provided by any
person other than-
(a) suppliers providing „hotel accommodation‟ at
„specified premises‟, or
(b) suppliers located in „specified
premises‟. |
5 |
Provided that
credit of input
tax charged on
goods and
services used
in supplying
the service has
not been taken
[Please refer to
Explanation
(iv)] |
(vi) Accommodation, food and beverage services other
than (i) to
(v) above
Explanation:
(a) For the removal of doubt, it is hereby
clarified that,
supplies covered by items (ii), (iii), (iv) and (v)
in column
(3) shall attract integrated tax prescribed against them in
column (4) subject to conditions specified against them in
column
(5), which is a mandatory rate and shall not be
levied at the rate as
specified under this entry.
(b) This entry covers supply of
„restaurant service‟ at
„specified premises‟
(c) This entry covers
supply of „hotel accommodation‟
having value of supply of a unit of
accommodation above
seven thousand five hundred rupees per unit per
day or
equivalent.
(d) This entry covers supply of „outdoor
catering‟,
provided by suppliers providing „hotel accommodation‟ at
„specified premises‟, or suppliers located in „specified
premises‟.
(e) This entry covers composite supply of „outdoor
catering‟ together
with renting of premises (including
hotel, convention center, club,
pandal, shamiana or any
other place, specially arranged for
organising a function)
provided by suppliers providing „hotel
accommodation‟ at
„specified premises‟, or suppliers located in
„specified
premises‟ |
18 |
-” |
(b) against serial number 10, in column (2), after the word “vehicles”, the words “with
operators” shall be inserted;
(c) against serial number 10, in column (3), in item (iii), the words “or without” shall be
omitted;
(d) against serial number 15, in column (3), item (iv) and the entries relating thereto in
column (4) and (5) shall be omitted;
(e) against serial number 15, in column (3), in item (vii), the brackets and words “, (iv)”
shall be omitted;
(f) against serial number 17, in column (2), the figures and words “, with or” shall be
omitted;
(g) against serial number 17, in column (3), item (v) and (vii) and the entries relating
thereto in column (4) and (5) shall be omitted;
(h) against serial number 17, in column (3), for item (viii), the following shall be
substituted;
| (3) |
“(viii) Leasing or rental services, without operator, other than
(i), (ii), (iii), (iv), (vi),
and (viia) above.” |
(i) against serial number 21, after item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be inserted, namely: -
| (3) |
(4) |
(5) |
“(ia) Other professional, technical and
business services
relating to
exploration, mining or drilling of
petroleum crude or
natural gas or both |
12 |
-”; |
(j) against serial number 21, in column (3) in item (ii), for the brackets and words “(i)
above” the brackets and words “(i) and (ia) above” shall be substituted;
(k) against serial number 24, in column (2), after the numbers “9986”, the brackets,
words and figures “(Support services to agriculture, hunting, forestry, fishing, mining
and utilities)” shall be inserted;
(l) against serial number 24, in column (3), in item (ii), for the words “Service of”, the
words “Support services to” shall be substituted;
(m) against serial number 26, in column (3), in item (i), in clause (c), after the words
“products”, the figures and words “, other than diamonds,” shall be inserted;
(n) against serial number 26, in column (3), after item (ia) and the entries relating thereto
in columns (3), (4) and (5), the following shall be inserted, namely: -
| (3) |
(4) |
(5) |
“(ib) Services by way of job work in
relation to diamonds falling
under chapter
71 in the First Schedule to the Customs
Tariff Act,
1975 (51of 1975); |
1.5 |
- |
(ic) Services by way of job work in relation
to bus body
building; |
18 |
- |
(id) Services by way of job work other than
(i), (ia), (ib) and
(ic) above; |
12 |
-”; |
(o) against serial number 26, in column (3), in item (iv), after the brackets, words and
figures “(ia),”, the brackets, words and figures “(ib), (ic), (id),” shall be inserted;
(ii) in the paragraph 2A, the word “registered” shall be omitted;
(iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be
inserted, namely: -
“(xxxii) „Restaurant service‟ means supply, by way of or as part of any service, of goods,
being food or any other article for human consumption or any drink, provided by a
restaurant, eating joint including mess, canteen, whether for consumption on or away from
the premises where such food or any other article for human consumption or drink is
supplied.
(xxxiii) „Outdoor catering‟ means supply, by way of or as part of any service, of goods,
being food or any other article for human consumption or any drink, at Exhibition Halls,
Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event
based and occasional in nature.
(xxxiv) „Hotel accommodation‟ means supply, by way of accommodation in hotels, inns,
guest houses, clubs, campsites or other commercial places meant for residential or lodging
purposes including the supply of time share usage rights by way of accommodation.
(xxxv) „Declared tariff‟ means charges for all amenities provided in the unit of
accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any
other amenities, but without excluding any discount offered on the published charges for
such unit.
(xxxvi) „Specified premises‟ means premises providing „hotel accommodation‟ services
having declared tariff of any unit of accommodation above seven thousand five hundred
rupees per unit per day or equivalent.”.
2. This notification shall come into force with effect from the 1st day of October, 2019.
[F. No.354/136/2019 -TRU]
(Ruchi Bisht)
Under Secretary to the
Government of India
Note: - The principal
notification No. 8/2017 - Integrated Tax (Rate), dated the 28th June,
2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated
the 28th June, 2017 and was last amended by notification No. 9/2019-Integrated Tax (Rate),
dated the 10th May, 2019, published vide number G.S.R. 355(E), dated the 10th May, 2019.
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