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Notifications to amend the rate post 54th GST Council

Notifications to amend the rate post 54th GST Council

NOTIFICATION No. 07/2024-Central Tax (Rate)

G.S.R. 617(E).— In exercise of the powers conferred by sub-section (1), sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 11/2017-Central 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. 690(E), dated the 28th June, 2017, namely:-

  1. In the said notification, in the Table, against serial number 8,
    (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: –
(3)(4)(5)
“(ivb) Transportation of passengers, with or without
accompanied baggage, by air, in a helicopter on seat
share basis
2.5Provided that credit of input tax charged on goods used in supplying the service has not
been taken.
[Please refer to clause (iv) of paragraph 4 relating to Explanation].

(ii) in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),” shall
be inserted.

  1. This notification shall come into force with effect from the 10th day of October, 2024.

Note: – The principal notification number 11/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and last amended vide notification number 12/2023-Central Tax (Rate), dated the 19th October, 2023, published in the Gazette of India vide number G.S.R. 759(E), dated the 19th October, 2023.


NOTIFICATION No. 08/2024- Central Tax (Rate)

G.S.R. 620(E).— In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 12/2017-Central 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. 691(E), dated the 28th June, 2017, namely:—

  1. (i) In the said notification, in the Table, –
    (A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: –
(1)(2)(3)(4)(5)
“25AHeading
9969 or
Heading
9986
Supply of services by way of providing
metering equipment on rent, testing for
meters/transformers/capacitors etc.,
releasing electricity connection, shifting of
meters/service lines, issuing duplicate bills
etc., which are incidental or ancillary to the
supply of transmission and distribution of
electricity provided by electricity
transmission and distribution utilities to
their consumers.
NILNIL

(B) after serial number 44 and the entries relating thereto, the following serial numbers and entries
relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely:

(1)(2)(3)(4)(5)
“44AHeading
9981
Research and development services against
consideration received in the form of grants
supplied by –

(a) a Government Entity; or
(b) a research association, university, college
or other institution, notified under clauses

(ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961.
NILProvided that the
research association, university, college or other institution, notified under clauses

(ii) or (iii) of subsection (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development
service.”

(C) after serial number 66 and the entries relating thereto, the following serial number and entries relating
thereto in columns (2), (3), (4) and (5) shall be inserted, namely: –

(1)(2)(3)(4)(5)
“66AHeading
9992
Services of affiliation provided by a Central or
State Educational Board or Council or any other
similar body, by whatever name called, to a
school established, owned or controlled by the
Central Government, State Government, Union
Territory, local authority, Governmental
authority or Government entity.
NILNIL

(D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall
be substituted, namely: –

(1)(2)(3)(4)(5)
“69Heading 9983
or Heading
9991 or
Heading 9992
Any services provided by –
(a) the National Skill Development Corporation set up by the
Government of India;
(b) the National Council for Vocational Education and Training;
(c) an Awarding Body recognized by the National Council for Vocational Education and Training;
(d) an Assessment Agency recognized by the National Council for Vocational Education and Training;
(e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training,
in relation to-

(i) the National Skill Development Programme or any other scheme
implemented by the National Skill Development Corporation; or
(ii) a vocational skill development course under the National Skill
Certification and Monetary Reward Scheme; or
(iii) any National Skill Qualification Framework aligned qualification
or skill in respect of which the National Council for Vocational
Education and Training has approved a qualification package.
NILNIL

(E) against serial number 71, in column (3), for the words “National Council for Vocational Training”, the
words “National Council for Vocational Education and Training” shall be substituted.

(ii) in paragraph 2 of the said notification,

(A) in item (h), –
(a) in sub-item (i), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
(b) in sub-item (ii), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.

  1. This notification shall come into force with effect from the 10th day of October, 2024.

Note: – The principal notification number 12/2017 – Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended vide notification number 04/2024-Central Tax (Rate), dated 12th July, 2024, published in the Gazette of India vide number G.S.R. 388(E), dated the 12th July, 2024.


NOTIFICATION No. 09/2024- Central Tax (Rate)

G.S.R. 623(E).— In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), number 13/2017-Central 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. 692(E), dated the 28th June, 2017, namely:-

  1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: –
(1)(2)(3)(4)
“5ABService by way of renting of any property
other than residential dwelling.
Any unregistered
person
Any registered
person.”
  1. This notification shall come into force with effect from the 10th day of October, 2024.

Note: – The principal notification number 13/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification number 14/2023 -Central Tax (Rate), dated the 19th October, 2023 published in the Gazette of India vide number G.S.R. 765(E), dated the 19th October, 2023.

Also Check: Penalty for failure to register certain machines under section 122A.

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