The decision taken in the recent council meeting are notified by various notification namely 20/2017, 21/2017, 22/2017 and 23/2017 dated 22nd August,2017. Moreover various exemptions are added or updated.

The summary of the above notifications are as follows:

Notification 20-2017 – Amendment to rate of certain services

S. No. Particulars Tax Rate
1 Works contract in relation to specified projects and/or purpose – 12% with full ITC
2 Transport of passengers by motor-cab (cost of fuel included) – 5% with no ITC 0r 12% with full ITC
3 Services of GTA – 5% with no ITC 0r 12% with full ITC(on all services of GTA)
4 Renting of motor-cab (cost of fuel included) – 5% with no ITC 0r 12% with full ITC
5 Support Services of GTA –  5% with no ITC 0r 12% with full ITC(on all services of GTA)
6 Job work related to all textile products – 5%
7 Services of printing (materials supplied by printer) – 12%
8 Admission or access to planetarium – 18%

Notification 21-2017 – Exemption to services – new entry

  1. Services provided by or to FIFA for FIFA U-17 World Cup
  2. Services provided by Fair price shop to central or state govt. by charging commission or margin.
  3. Restructured Weather Based Crop Insurance Scheme (RWCIS)
  4. Pradhan Mantri Fasal BimaYojana (PMFBY)

Notification 22-2017 – Changes to RCM entry wrt GTA

  1. Services of GTA who has not paid tax under 12% will be in RCM. (if GTA pays tax under 12%, such services will be in forward charge).
  2. LLP to be included in partnership firm or firm.

Notification 23-2017 – Addition to RCM entry by E-commerce operator

  1. Services by way of house-keeping such as plumping, carpentering, etc. through E-commerce except when person is liable for registration.

Link To Relevant Notifications-

Title Notification No. Date
CGST: ECO to pay GST on services provided by way of house-keeping Notification No. 23/2017-Central Tax (Rate) 22/08/2017
IGST: ECO to pay GST on services provided by way of house-keeping Notification No. 23/2017-Integrated Tax (Rate) 22/08/2017
UTGST: ECO to pay GST on services provided by way of house-keeping Notification No. 23/2017-Union Territory Tax (Rate) 22/08/2017
UTGST: GST RCM provisions amended & explanation for LLP inserted Notification No. 22/2017- Union Territory Tax (Rate) 22/08/2017
CGST: GST RCM provisions amended & explanation for LLP inserted Notification No. 22/2017-Central Tax (Rate) 22/08/2017
IGST: GST RCM provisions amended & explanation for LLP inserted Notification No. 22/2017-Integrated Tax (Rate) 22/08/2017
CGST exemption on services by Fair Price Shops to Govt / FIFA etc Notification No. 21/2017-Central Tax (Rate) 22/08/2017
UTGST exemption on services by Fair Price Shops to Govt / FIFA etc Notification No. 21/2017- Union Territory Tax (Rate) 22/08/2017
IGST exemption on services by Fair Price Shops to Govt / FIFA etc Notification No. 21/2017-Integrated Tax (Rate) 22/08/2017
CGST- Reduction in rate on specified supplies of Works Contract Services etc Notification No. 20/2017-Central Tax (Rate) 22/08/2017
UTGST- Reduction in rate on specified supplies of Works Contract Services etc Notification No. 20/2017-Union Territory Tax (Rate) 22/08/2017
IGST- Reduction in rate on specified supplies of Works Contract Services etc Notification No. 20/2017-Integrated Tax (Rate) 22/08/2017

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5 responses to “Changes in GST rate on certain services vide notifications dated 22.08.2017”

  1. praful says:

    so can we claim refund of excess ITC in Work Contract business as per serial no 1 of notifiaction 20/2017 central tax rate – 22/08/2017

  2. moizezzi2009@gmail.com says:

    Kindly refer the source notification from the CBEC website. The notification are effective from the date of publication in official gazette. Changes in rates are effective immediately.

  3. Puneet Wadhwa says:

    Can you please let me know from which date these rates are effective?

  4. Rajiv B Dongare says:

    Is this article is true?????, there is no notification showing on GST council website about confirmation of changes in rates…Please confirm, if possible send me the link

  5. Rajiv B Dongare says:

    Is this article is true, there is notification showing on GST council website confirming the changes in rate…Please confirm, if possible send me the link

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