Central Tax Notifications (Rate)

CGST Notification rate 20/2019

1) In exercise of the powers conferred by sub-sections (1), (3) and (4) of section
9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section
(1) of section 16 and section 148 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 makes the following further amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue)
No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 690(E), dated the 28th June, 2017, namely:-

In the said notification, –

(i) in the Table, –

(a) against serial number 7, for the entries relating thereto in column (3),
(4) and (5), the following items and entries shall be substituted, namely, –

(3)	(4)	(5)
“(i) Supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent	6	–
(ii) Supply of ‘restaurant service’ other than at ‘specified premises’	2.5	Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.	2.5	Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]
(iv) Supply of ‘outdoor catering’, at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’.	2.5	Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
(v) Composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than ‘specified premises’ provided by any person other than- (a) suppliers providing ‘hotel accommodation’ at ‘specified premises’, or (b) suppliers located in ‘specified premises’.	2.5	Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)]
(vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of ‘restaurant service’ at ‘specified premises’ (c) This entry covers supply of ‘hotel accommodation’ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (d) This entry covers supply of ‘outdoor catering’, provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’. (e) This entry covers composite supply of ‘outdoor catering’ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing ‘hotel accommodation’ at ‘specified premises’, or suppliers located in ‘specified premises’.	9	-”;

(b) against serial number 10, in column (2), after the word “vehicles”, the
words “with operators” shall be inserted;

(c) against serial number 10, in column (3), in item (iii), the words “or
without” shall be omitted;

(d) against serial number 15, in column (3), item (iv) and the entries relating
thereto in column (4) and (5) shall be omitted;

(e) against serial number 15, in column (3), in item (vii), the brackets and
words “, (iv)” shall be omitted;

(f) against serial number 17, in column (2), the figures and words “, with or”
shall be omitted;

(g) against serial number 17, in column (3), item (v) and (vii) and the entries
relating thereto in column (4) and (5) shall be omitted;

(h) against serial number 17, in column (3), for item (viii), the following
shall be substituted;

(3)
“(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.”

(i) against serial number 21, after item (i) in column (3) and the entries
relating thereto in columns (3), (4) and (5), the following shall be inserted,
namely: –

(3)	(4)	(5)
“(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both	6	-”;

(j) against serial number 21, in column (3), in item (ii), for the brackets
and words “(i)
above”, the brackets and words “(i) and (ia) above” shall be substituted;

(k) against serial number 24, in column (2), after the numbers “9986”, the
brackets, words and figures “(Support services to agriculture, hunting,
forestry, fishing, mining and utilities)” shall be inserted;

(l) against serial number 24, in column (3), in item (ii), for the words
“Service of”, the words “Support services to” shall be substituted;

(m)against serial number 26, in column (3), in item (i), in clause (c), after
the words “products”, the figures and words “, other than diamonds,” shall be
inserted;

(n) against serial number 26, in column (3), after item (ia) and the entries
relating thereto in columns (3), (4) and (5), the following shall be inserted,
namely: –

(3)	(4)	(5)
“(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);	0.75	–
(ic) Services by way of job work in relation to bus body building;	9	–
(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;	6	-”;

(o) against serial number 26, in column (3), in item (iv), after the
brackets, words and figures “(ia),”, the brackets, words and figures “(ib),
(ic), (id),” shall be inserted;

(ii) in the paragraph 2A, the word “registered” shall be omitted;

(iii) in paragraph 4 relating to explanation, after clause (xxxi), the
following clauses shall be inserted, namely:-

“(xxxii) ‘Restaurant service’ means supply, by way of or as part of any
service, of goods, being food or any other article for human consumption or any
drink, provided by a restaurant, eating joint including mess, canteen, whether
for consumption on or away from the premises where such food or any other
article for human consumption or drink is supplied.

(xxxiii) ‘Outdoor catering’ means supply, by way of or as part of any service,
of goods, being food or any other article for human consumption or any drink,
at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or
indoor functions that are event based and occasional in nature.

(xxxiv) ‘Hotel accommodation’ means supply, by way of accommodation in hotels,
inns, guest houses, clubs, campsites or other commercial places meant for
residential or lodging purposes including the supply of time share usage rights
by way of accommodation.

(xxxv) ‘Declared tariff’ means charges for all amenities provided in the unit
of accommodation (given on rent for stay) like furniture, air conditioner,
refrigerators or any other amenities, but without excluding any discount
offered on the published charges for such unit.

(xxxvi) ‘Specified premises’ means premises providing ‘hotel accommodation’
services having declared tariff of any unit of accommodation above seven
thousand five hundred rupees per unit per day or equivalent.”

(iv) in the ‘Annexure: Scheme of Classification of Services’, annexed to the
notification, –

(a) against serial number 119 to 124, in column (4), for the words “with or
without”, wherever they occur, the word “with” shall be substituted;

(b) against serial number 232 to 240, in column (4), for the words “with or
without”, wherever they occur, the word “without” shall be substituted.”

2) This notification shall come into force with effect from the 1st day of
October, 2019.