Central Tax Notifications (Rate)

CGST Notification rate 13/2018

Title Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
Number 13/2018
Date 26-07-2018
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1) In exercise of the powers conferred by sub-section (1) of section 9, subsection (1) of section 11, 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.11/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJune, 2017, namely:-

In the said notification, in the Table, –

(i) against serial number 7, in column (3),-

(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –

(b) in items (ii), (vi) and (viii),-

(A)for the words “declared tariff” wherever they occur, the words “value of supply” shall be substituted;

(B) the Explanation shall be omitted;

(c) for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –

(3)(4)(5)
“(v) 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.		6-“;

(ii) against serial number 9, 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) Multimodal transportation of goods.

Explanation.-

(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place
of acceptance of goods to the place of delivery of goods
by a multimodal transporter;

(b) “mode of transport” means carriage of goods by road,
air, rail, inland waterways or sea;

(c) “multimodal transporter” means a person who,-

  1. enters into a contract under which he undertakes
    to perform multimodal transportation against
    freight; and
  2. acts as principal, and not as an agent either of the
    consignor, or consignee or of the carrier
    participating in the multimodal transportation and
    who assumes responsibility for the performance of
    the said contract.
6–
(vii) Goods transport services other than (i), (ii), (iii), (iv),(v) and (vi) above.

(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: –

(1)(2)(3)(4)(5)
“2Heading 9984 (Telecommunications, broadcasting and information supply services)

(i) Supply consisting only of e-book.

Explanation.- For the purposes of this notification, “ebooks”
means an electronic version of a printed book
(falling under tariff item 4901 in the First Schedule to
the Customs Tariff Act, 1975 (51 of 1975)) supplied
online which can be read on a computer or a hand held
device.

2.5–
(ii) Telecommunications, broadcasting and
information supply services other than (i) above.		9-“.

2) This notification shall come into force with effect from 27th of July, 2018.

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