Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 12/2017- Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R 691(E).– In exercise of the powers conferred by sub-section (1) of section 11 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 exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-

Download Full Text of Notification

More Under Goods and Services Tax

18 Comments

  1. ATUL MANE says:

    Hello Sir,
    We have provide exempted services to other States. Notification 12/2017 dated 28.06.2017 has mentioned only intra – state is applicable for exempted services. Is Inter – State supply exempted for services?

  2. Y. K. Saxena says:

    My query is that we have raised D/Note to our supplier for delay in uploading their GSTR-1 and ITC not available in 2B. Interest is also charged to them. Is this interest liable for payment of GST.

  3. naresh says:

    I purchased cidco plot from cidco in Jan.2018.
    and this a purely residential plot, while purchasing a plot cidco not mentioned GST and now they applying 18% GST on residential plot. this is not a commercial plot. if this much GST is applying then what is the meaning of cidco for middle class people. and cidco is selling the plot on market rate.

  4. Service given to municipality of cleaning with use of JCB now please suggest Specially cleaning by JCB is required or only cleaning service will be assume and what is Gst rate for supply to municipality for cleaning ..if any notification is available please forward..

  5. Urvish says:

    Dear sir,
    My query is if I taken contract of 70lac for building construction only labour supplies than i need to take GST number?

  6. VAIDYA NATHAN says:

    Dear Sir, we have exported an shipment to Damman. there was a delay in discharging the cargo hence detention was charged on my customer. Vessel agents raised Detention invoice by adding 18% Tax.
    my question can a Indian company charge CGST / IGST on a foreign invoice paid in USD .

    Kindly clarify

    regards,
    Vaidya

  7. M L Tiwari says:

    We have three units in same state under one GSTN. We are selling our unit “on slump sale and on going concern” basis.
    Kindly advise how to deal with the ITC available for all three units together. Will it cover under 12/2017 and neither GST will be payable nor any amount needs to be reversed from available ITC.

  8. Narayan H Bhatia says:

    Under this notification at Sr.No.76 it is said that ” Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets ” is under NIL rate GST. I wanted to ask if we are carrying out the work of construction & maintenance of community toilet block under Swacha Bharat Abhiyan under BMC, TMC etc, do this service come under the said notification for NIL rate GST.

  9. Ram says:

    Respected Sir,
    may be by mistake ITC Claimed but not Show in GSTR-2A Annual return in Reverse ITC in Table 7. first effect 7.Details of ITC Reversed and Ineligible ITC for the financial year and how to second effect on ITC reversed for Annaul return .

  10. pankaj says:

    Dear Sir/Madam,
    i have read that gst is exempt on rent if annual amt. less then 20 lakh .
    i have required notification copy or number , where i see that in proper legal.

    please provide .

    Thanks

    Pankaj

  11. NAVEENP says:

    Dear sir / madam

    We are trust registered under 12AA of the Income Tax Act, 1961
    We are running a education institution such a pre school ,Primary to high grade school
    We have taken school property for rent we are deducting of 10% on rent paying , now property owner saying he will bill us GST of 18% on rent because he comes under GST

    As we are already paying rent so much taxing GST on rent of additional GST of 18% school building it’s serious problem to run school as we are registered trust under 12AA INCOME TAX ACT ,1961

    Need serious help from someone call 7676279333

  12. Ashish Jain says:

    Hello,

    i want to know that if i can issued a Computer AMC bill to any NGO or Non profitability organisation company then any exemption is there or how much i can charge the GST rate

Cancel reply

Leave a Comment to pooja

Your email address will not be published. Required fields are marked *

Search Posts by Date

September 2021
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930