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,
(i) in the Table, -
(a) against serial number 3, -
A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted;
B. in item (vi), in column (3), for the words "a local authority or a Governmental authority" the words "a local authority, a Governmental Authority or a Government Entity" shall be substituted;
C. in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: -
"Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be";
D. for item (vii), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: -
(b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted.
(c) against serial number 8, for item (vi), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -
(d) against serial number 9, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: -
(e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -
(f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: -
Note:- Nothing contained in this entry shall apply on or after 1th July, 2020.
(g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(h) against serial number 26,in column (3), -
(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: -
"(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";
(ii) in item (i),after sub-item (d), the following sub-item shall be inserted, namely: -
"(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;"
(iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: -
"(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";
(iv) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely: -
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent.
(v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: -
"(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.";
(vi) after item (ii), in columns (3), (4) and (5)in column (3) and the entries relating thereto, the following shall be inserted, namely: -
(vii) in item (iii), for the word, brackets and figures "and (ii)" the figures, brackets, letters and word ", (ia), (ii) and (iia)" shall be substituted;
(i) against serial number 27, for item (i), in columns (3), (4) and (5)and the entries relating thereto in, the following shall be substituted, namely: -
(ii) in paragraph 2, for the words, brackets and figures "at item (i)", the words, brackets, figures and letters, "at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted;
(iii) in paragraph 5, after clause (viii), the following clause shall be inserted, namely: -
"(ix) "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
(ii) established by any Government,
with 90 per 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.
(x) "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 90 per 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.".
(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 28th June, 2017, vide number G.S.R. 683 (E), dated the 28th June, 2017 and was last amended by notification No. 24/2017-Integrated Tax (Rate), dated the 21st September, 2017 vide number G.S.R. 1182(E), dated the 21st September, 2017.