Decisions taken on Services at 20th GST Council Meeting on 5 August, 2017

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S. No

Description of service From To
1 Job work services in respect of the textiles and textile products (including
MMF yarn, garments, made-ups, etc. falling in Chapters 50 to 63)
18%/5% 5%
2 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 belongs to the printer 18% with full
ITC
12% with full
ITC
3 Services by way of printing of newspapers, books (including Braille books),
journals and periodicals using physical inputs owned by others (including an
unregistered publisher/supplier)
18% with full
ITC
5% with full
ITC
4 Works contract services provided to Government, local authority or governmental authority and in respect of post-harvest storage infrastructure
for agricultural produce, mechanized food grain handling system
18% with full
ITC
12% with full
ITC
5 Margin/commission payable to Fair Price Shop Dealers by Central/ State
Governments
18% with full
ITC
Nil
6 Admission to planetarium 28% with full
ITC
18% with full
ITC
7 Rent-a-cab service Allowed option of 12% GST
with full ITC. 5% GST with no
ITC will also continue
8 Goods Transport Agency Service (GTA) Allowed option of 12% GST
with full ITC under forward
charge. 5% GST with no ITC
will also continue. (However, the GTA has to give an option at the beginning of financial year)
9 In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay GST placed on ECO
10 Partnership firm or a firm includes LLP ( Limited liability Partnership) for the purposes of levy (including
exemption therefrom) of GST on legal services
11 To clarify that legal services (including representational services) provided by an individual advocate or a senior advocate or a firm of advocates (including LLP) provided to a business entity in taxable territory are covered under reverse charge mechanism
12 Goods required by FIFA and Services provided by and to FIFA and its subsidiaries in connection with FIFA U 17 World Cup to be hosted in India in 2017 shall be exempted from GST
13 New crop insurance schemes Pradhan Mantri Fasal Bima Yojana (PMFBY) introduced from Kharif 2016-
17 in place of National Agricultural Insurance Scheme (NAIS) and Modified National Agricultural Insurance
Scheme (MNAIS), and Restructured Weather Based Crop Insurance Scheme (RWCIS) introduced in place
of Weather Based Crop Insurance Schemes , shall be extended exemption from GST.

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