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

By | August 6, 2017
(Last Updated On: August 10, 2017)

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

The rates of some services were discussed in the 20th GST Council meeting held on 5 August, 2017. The Council has broadly approved the following rates. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.

S. No.Description of serviceFromTo
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%
2Services 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 printer18% with full ITC12% with full ITC
3Services 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 ITC5% with full ITC
4Works 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 system18% with full ITC12% with full ITC
5Margin/commission payable to Fair Price Shop Dealers by Central/ State Governments18% with full ITCNil
6Admission to planetarium28% with full ITC18% with full ITC
7Rent-a-cab serviceAllowed option of 12% GST with full ITC. 5% GST with no ITC will also continue.
8Goods 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).
9In case of small house-keeping service providers (plumbers/carpenters) providing services through Electronic Commerce Operators (ECO), liability to pay GST placed on ECO
10Partnership firm or a firm includes LLP (Limited liability Partnership) for the purposes of levy (including exemption therefrom) of GST on legal services.
11To 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.
12Goods 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.
13New 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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