1
[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. 20/2017-Integrated Tax (Rate)
New Delhi, the 22
nd
August, 2017
G.S.R......(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 28
th
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 28
th
June, 2017, namely:-
In the said notification, in the Table,-
(i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5)
“(iii) Composite supply of works contract as defined in
clause (119) of section 2 of the Central Goods and
Services Tax Act, 2017, supplied to the Government, 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 historical monument, archaeological site or
remains of national importance, archaeological
excavation, or antiquity specified under the
Ancient Monuments and Archaeological Sites
and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply
(ii) water treatment, or (iii) sewerage treatment
or disposal.
12 -
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(iv) Composite supply of works contract as defined in
clause (119) of section 2 of the Central Goods and
Services Tax Act, 2017, supplied by way
of construction, erection, commissioning, installation,
completion, fitting out, repair, maintenance, renovation,
or alteration of,-
(a) a road, bridge, tunnel, or terminal for road
transportation for use by general public;
(b) a civil structure or any other original works
pertaining to a scheme under Jawaharlal Nehru
National Urban Renewal Mission or Rajiv
Awaas Yojana;
(c) a civil structure or any other original works
pertaining to the “In-situ rehabilitation of
existing slum dwellers using land as a resource
through private participation” under the
Housing for All (Urban) Mission/Pradhan
Mantri Awas Yojana, only for existing slum
dwellers;
(d) a civil structure or any other original works
pertaining to the “Beneficiary led individual
house construction / enhancement” under the
Housing for All (Urban) Mission/Pradhan
Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant,
except located as a part of a factory; or
(f) a structure meant for funeral, burial or
cremation of deceased.
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(v) Composite supply of works contract as defined in
clause (119) of section 2 of the Central Goods and
Services Tax Act, 2017, supplied by way of
construction, erection, commissioning, or installation of
original works pertaining to,-
(a) railways, excluding monorail and metro;
(b) a single residential unit otherwise than as a part
of a residential complex;
(c) low-cost houses up to a carpet area of 60 square
metres per house in a housing project approved
by competent authority empowered under the
'Scheme of Affordable Housing in Partnership'
framed by the Ministry of Housing and Urban
Poverty Alleviation, Government of India;
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(d) low cost houses up to a carpet area of 60 square
metres per house in a housing project approved
by the competent authority under-
(1) the “Affordable Housing in
Partnership” component of the Housing
for All (Urban) Mission/Pradhan Mantri
Awas Yojana;
(2) any housing scheme of a State
Government;
(e) post-harvest storage infrastructure for
agricultural produce including a cold storage for
such purposes; or
(f) mechanised food grain handling system,
machinery or equipment for units processing
agricultural produce as food stuff excluding
alcoholic beverages.
(vi) Construction services other than (i), (ii), (iii), (iv)
and (v) above.
18 -”;
(ii) against serial number 8, 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) Transport of passengers by motorcab where the
cost of fuel is included in the consideration charged
from the service recipient.
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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)]
or
12 -”;
(iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5)
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“(iii) Services of goods transport agency (GTA) in
relation to transportation of goods (including used
household goods for personal use).
Explanation.- “goods transport agency” means any
person who provides service in relation to transport of
goods by road and issues consignment note, by
whatever name called.
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)]
or
12
Provided that the
goods transport
agency opting to
pay integrated tax
@ 12% under this
entry shall,
thenceforth, be
liable to pay
integrated tax @
12% on all the
services of GTA
supplied by it.”;
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5)
“(i) Renting of motorcab where the cost of fuel is
included in the consideration charged from the service
recipient.
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)]
or
12 -”;
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(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5)
“(i) Services of goods transport agency (GTA) in
relation to transportation of goods (including used
household goods for personal use).
Explanation.- “goods transport agency” means any
person who provides service in relation to transport of
goods by road and issues consignment note, by
whatever name called.
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)]
or
12
Provided that the
goods transport
agency opting to
pay integrated tax
@ 12% under this
entry shall,
thenceforth, be
liable to pay
integrated tax @
12% on all the
services of GTA
supplied by it.”;
(vi) against serial number 26,-
(a) in column (3), in item (i),-
(A) for sub-item (b), the following sub-item shall be substituted, namely:-
“(b) Textiles and textile products falling under Chapter 50 to 63 in the First
Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5),
the following shall be substituted, namely:-
(3) (4) (5)
“(ii) Services by way of any treatment or process on goods 5 -
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belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and
periodicals.
(iii) Manufacturing services on physical inputs (goods) owned by
others, other than (i) and (ii) above.
18 -”;
(vii) for serial number 27 and the entries relating thereto, the following shall be substituted,
namely:-
(1) (2) (3) (4) (5)
“27 Heading
9989
(i) Services by way of printing of
newspapers, books (including Braille books),
journals and periodicals, where only content
is supplied by the publisher and the physical
inputs including paper used for printing
belong to the printer.
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(ii) Other manufacturing services; publishing,
printing and reproduction services; materials
recovery services, other than (i) above.
18 -”;
(viii) against serial number 34, in column (3), in item (i), after the word “drama”, the words
“or planetarium” shall be inserted.
[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. 8/2017 - Integrated Tax (Rate), dated the 28
th
June, 2017, vide number
G.S.R. 683 (E), dated the 28
th
June, 2017.
