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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 32/2017- Central Tax (Rate)

New Delhi, the 13
th
October, 2017

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 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:-

(i) in the Table, -

(a) in serial number 5, in column (3), for the words “governmental authority” the words
“Central Government, State Government, Union territory, local authority or
Governmental Authority” shall be substituted;

(b) after serial number 9B and the entries relating thereto, the following serial number and
entries shall be inserted namely: -

(1) (2) (3) (4) (5)
“9C Chapter
99
Supply of service by a Government Entity to Central
Government, State Government, Union territory, local
authority or any person specified by Central
Government, State Government, Union territory or
local authority against consideration received from
Central Government, State Government, Union
territory or local authority, in the form of grants.
Nil Nil”;


(c) after serial number 21 and the entries relating thereto, the following serial number and
entries shall be inserted namely: -

(1) (2) (3) (4) (5)
“21A Heading
9965
Services provided by a goods transport agency to an
unregistered person, including an unregistered casual
Nil Nil”;

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or
Heading
9967
taxable person, other than the following recipients,
namely: -
(a) any factory registered under or governed by the
Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies
Registration Act, 1860 (21 of 1860) or under any
other law for the time being in force in any part of
India; or
(c) any Co-operative Society established by or under
any law for the time being in force; or
(d) any body corporate established, by or under any
law for the time being in force; or
(e) any partnership firm whether registered or not
under any law including association of persons;
(f) any casual taxable person registered under the
Central Goods and Services Tax Act or the
Integrated Goods and Services Tax Act or the
State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act.

(d) after serial number 23 and the entries relating thereto, the following serial number and
entries shall be inserted namely: -

(1) (2) (3) (4) (5)
“23A Heading
9967
Service by way of access to a road or a bridge on
payment of annuity.
Nil Nil”;


(e) in serial number 41, for the entry in column (3), the following entry shall be substituted
namely: -

“Upfront amount (called as premium, salami, cost, price, development charges or by any
other name) payable in respect of service by way of granting of long term lease of thirty
years, or more) of industrial plots or plots for development of infrastructure for financial
business, provided by the State Government Industrial Development Corporations or
Undertakings or by any other entity having 50 per cent. or more ownership of Central
Government, State Government, Union territory to the industrial units or the developers
in any industrial or financial business area.”;

(ii) in paragraph 2, for clause (zf),the following shall be substituted, namely: -

“(zf) “Governmental Authority” means an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or

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(ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry out any
function entrusted to a Municipality under article 243 W of the Constitution or to a
Panchayat under article 243 G of the Constitution.

(zfa) “Government Entity” means an authority or a board or any other body including a
society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government,
with 90per cent. or more participation by way of equity or control, to carry out a
function entrusted by the Central Government, State Government, Union Territory or
a local authority.”.

[F. No.354/173/2017 -TRU]

(Ruchi Bisht)
Under Secretary to the Government of India


Note: -The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 12/2017 - Central Tax (Rate), dated the 28
th
June, 2017, vide number G.S.R.
691 (E), dated the 28
th
June, 2017 and was last amended by notification No.30/2017 - Central
Tax (Rate) dated the 29
th
September, 2017 vide number G.S.R. 1211(E). dated the 29
th

September, 2017.