Rates for supply of services under IGST Act

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 8/2017-Integrated Tax (Rate)

New Delhi, the 28^th June, 2017

G.S.R. 683(E).- In exercise of the powers conferred by sub-section (1) of section 5, sub-section (1) of section 6 and clause (iii) and clause (iv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with 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 integrated tax, on the inter-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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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

CORRIGENDUM

New Delhi, the 30th June, 2017

G.S.R. (E). – In the English version of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection

(i) vide number G.S.R. 683 (E), dated the 28th June, 2017, at page 22,-

(i) after line 6, insert “4. Where the value of taxable service provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India is not available with the person liable for paying integrated tax, the same shall be deemed to be 10 % of the CIF value (sum of cost, insurance and freight) of imported goods.”;

(ii) in line 7, for “4” read “5”;

(iii) in line 10, for “scheme of classification of services”, read “scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR
number 690(E) dated 28th June, 2017.”;

(iv) in line 34, for “5” read “6”.

[F. No. 334/1/2017 –TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

MINISTRY OF FINANCE

(Department of Revenue)
CORRIGENDUM

New Delhi, the 5^th July, 2017

G.S.R. 838(E).—In the English version of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2017-Integrated Tax (Rate), dated the 28^th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 683 (E), dated the 28^th June, 2017, in the Table, in Sl No. 10, in column (3) and column (4), for

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[F. No. 334/1/2017 -TRU]

RUCHI BISHT,

Under Secretary to the Government of India