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Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 11/2017-Central Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R. 690(E).– In exercise of the powers conferred by sub-section (1) of section 9, sub- section (1) of section 11, 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 notifies that the central tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-

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17 Comments

  1. Vaibhav says:

    80% of inputs and input services (other than capital goods, TDR/ JDA, FSI, long term) shall be purchased from registered persons. In that case Input Service Include Unsecured Loan Finance cost for calculation or exclude for 80% calculation

  2. mK says:

    Hi,

    I am taking a franchise in India. I wanted to understand what is the GST rate I should be paying on frachisee fee – 12% or 18%.
    Also, please confirm if GST is applicable on other cost components as well such as fit out and interior cost, furniture cost, equipment & machinery etc.? If yes, what percentage?

  3. Jashvantlal says:

    i have started rail ticket booking and air ticket booking agency.When I should apply for GST as my total tickets amount reaching less than 20 lacks.And what to do when total tickets amount reached more than 20 lakhs.please advice.

  4. NAVEEN VASWANI says:

    i want to know at the starting of gst 2017 their was no gst on contruction of goverment hospital and goverment hostel. can any one provide me that notofication. i will be very much thankful.

  5. Raghunath says:

    Dear Sir,
    I have taken GST No in the month of may 2022 in the name of DGR Amusement Park.
    I have seral types of business they are
    1) Amusement Park entry fee is 450.00 per person including breakfast, Lunch , evening snacks and 40 games. Morning 10.00 AM to Evening 5.30PM. I need its Hsn code and its GST rate or any relief from GST.

    2) Lodge. I have double Room, 3Bed room, 4Bed Room and 5Bed room. If I give 5Bed Room as sharing basis per person Rs.750.00 at that time is liable to pay GST or not
    3) Function Hall can use any function its rate is Rs.50000.00 including breakfast and lunch its timing is Morning 10.00 AM to 5.30 PM I need its HSN Code and its GST rate.

    I want to know clearly GST Rate above items. Kindly guide properly.
    Thanking you.

    Warm Regards.
    D G Raghunath

    1. K N Kalleshamurthy says:

      The HSC code (Tariff Group/ Heading) for the supply of amusement services in Amusement Park is 99969/999691. The rate of tax applicable to the services will be 18% GST. (At the initial stage it was 28%).
      The GST on food sales is 18%.
      No GST below Rs. 1000 room tariff. But recent amendment w.e.f. July -18 2022, exemption up to Rs. 1000 is withdrawn. GST up to room tariff 7500 is 12%. However, your principal supply inclusive of all attracts a tax of 18%.

  6. Sunil Mamtora says:

    What is the limit for Electroplating (category of supply of service – HSN 9988) required to register in GST?
    Sunil Mamtora

  7. prashanth says:

    hsn code and gst rate for rawcashewnut jobwork (rawcashewnut falling under chapter 1 to 22 in 1st sch of custom tariff act 1975(51 of 75)

  8. Pallavi says:

    How much GST should be charged for construction of one single residential unit having area more than 2000 sq ft.
    Service provided is works contract service.

    1. K N Kalleshamurthy says:

      If the contractor is a registered person under CGST Act, he will collect tax @ 18% from you and discharge it to the Government at his end.

  9. Ravindra Kolhe says:

    If any contract awarded under service tax i.e. prior to implementation of GST, then how the claim of GST can be settled of contractor as per government contract.Give same example of works contract.

  10. OM PRAKASH PANJWANI says:

    I WANT TO CLARRIFECTION IN GST ON JOB WORK OF EXEMPT GOODS.
    WHAT IS THE GST RATE & SAC CODE APLICABLE FOR JOB WORK OF EXEMPT GOODS (NON BRANDED PULSES HSN 0713).

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