[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. 48/2017-Integrated Tax (Rate)
New Delhi, the 14
th
November, 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 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, in the Table,-
(i) against serial number 3, in item (vi), in column (3), for the words “Services provided”,
the words “Composite supply of works contract as defined in clause (119) of section 2 of
the Central Goods and Services Tax Act, 2017, provided” shall be substituted;
(ii) against serial number 7,-
(a) 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) Supply, by way of or as part of any service or in any
other manner whatsoever, of goods, being food or any
other article for human consumption or drink, where
such supply or service is for cash, deferred payment or
other valuable consideration, 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, other than those located in the
premises of hotels, inns, guest houses, clubs, campsites
or other commercial places meant for residential or
lodging purposes having declared tariff of any unit of
accommodation of seven thousand five hundred rupees
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)].”;
and above per unit per day or equivalent.
Explanation.- “declared tariff” includes 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.
(b) 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) Supply, by way of or as part of any service or in
any other manner whatsoever, of goods, being food or
any other article for human consumption or any drink,
where such supply or service is for cash, deferred
payment or other valuable consideration, 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, located in the premises of hotels, inns,
guest houses, clubs, campsites or other commercial
places meant for residential or lodging purposes having
declared tariff of any unit of accommodation of seven
thousand five hundred rupees and above per unit per
day or equivalent.
Explanation.- “declared tariff” includes 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.
18 -”;
(c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and
(5), shall be omitted;
(d) in item (ix), in column (3), for the entry, the following entry shall be substituted,
namely:-
“(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii)
and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of
or as part of any service or in any other manner whatsoever, of goods, being food or
any other article for human consumption or drink, where such supply or service is for
cash, deferred payment or other valuable consideration, 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, other than those located in the premises of hotels, inns, guest houses, clubs,
campsites or other commercial places meant for residential or lodging purposes
having declared tariff of any unit of accommodation of seven thousand five hundred
rupees and above per unit per day or equivalent shall attract integrated tax @ 5%
without any input tax credit under item (i) above and shall not be levied at the rate as
specified under this entry.”;
(iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall
be inserted, namely: -
‘(i) manufacture of handicraft goods.
Explanation. - The term “handicraft goods” shall have the same meaning as assigned to it
in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
1158 (E), dated the 15th September, 2017 as amended from time to time.’.
2. This notification shall come into force with effect from 15
th
of November, 2017.
[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 and was last amended by notification No. 39/2017-
Integrated Tax (Rate) dated the 13
th
October, 2017 vide number G.S.R. 1278(E), dated the
13
th
October, 2017.
