Notification No. 20/2019- Central Tax (Rate) and Notification No. 19/2019- IGST (Rate) both dt 30 September, 2019
(effective from 1 October, 2019)
S. No. |
Type of Service |
New GST Rate |
1 |
Hotel accommodation service having value of supply of a unit of accommodation - |
|
>INR 1,000 upto INR 7,500 |
12% |
|
>INR 7,500 |
18% |
|
2 |
Supply of “restaurant service” other than at specified premises* |
5% without ITC |
3 |
Outdoor catering services, other than at specified premises*, provided by any person other than-
|
5% without ITC |
4 |
Composite supply of outdoor catering together with renting of premises at premises other than specified premises*, provided by any person other than-
|
5% without ITC |
5 |
Accommodation, food and beverage services including restaurant services other than covered 1 to 4 above |
18% |
6 |
Job work services in relation to diamonds |
1.5% |
7 |
Job work services in relation to bus body building |
18% |
8 |
Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both |
12% |
* “Specified premises” means premises providing hotel accommodation services having declared tariff of any unit of accommodation above INR 7,500 per unit per day or equivalent.
Here, “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.
Notification No. 21/ 2019 – Central Tax (Rate) and Notification No. 20/ 2019 – IGST (Rate) both dt 30 September, 2019
(effective from 1 October, 2019)
The above-mentioned notification has been issued to notify exemption under GST on the following services:
Exemption of GST on the above-mentioned services has been extended for a further period of 1 year i.e. till 30 September, 2020.
Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.
Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force
Services of general insurance business provided under Bangla Shasya Bima scheme.
Notification No.19/2019-Central Tax (Rate) and Notification No.18/2019-IGST (Rate) both dt 30 September, 2019
(effective from 1 October, 2019)
The above-mentioned notifications have been issued to exempt levy of GST on goods supplied to FAO for execution of the following projects:
The exemption is subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare certifies:
Notification No. 22, 24/2019- Central Tax (Rate) and Notification No.21, 23/2019-IGST (Rate) both dt 30 September, 2019
(effective from 1 October, 2019)
The option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.
Notification No. 14 & 16/ 2019 - Central Tax (Rate), Notification No. 13/ 2019 – IGST (Rate) and Notification No. 2/2019-Compensation Cess (Rate) all dt 30 September, 2019
(effective from 1 October, 2019)
Key highlights of change in GST rates for goods have been captured below:
Commodity |
Old Rate |
New Rate |
Marine Oil 0.5% (FO) |
18% |
5%
|
Caffeinated Beverages |
18% |
28% + 12% Compensation Cess |
Specified Goods for Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) |
Applicable Rate of Goods |
5% |
Notification No. 2/2019-Compensation Cess (Rate) dt 30 September, 2019
(effective from 1 October, 2019)
Commodity |
Old Rate |
New Rate |
Passenger vehicles having length not exceeding 4000 mm, designed for carrying more than 10 persons but upto 13 persons with engine capacity |
||
|
15% |
|
Notification No. 04/2019- IGST (Rate) dt 30 September, 2019
(effective from 1 October, 2019)
It has been notified that in case of supply of specified research and development services related to pharmaceutical sector by a person located in taxable territory to a person located in the non-taxable territory, place of supply shall be location of recipient of service. For this, following conditions need to be satisfied:
Notification 18, 23 & 25/2019-Central Tax (Rate) and Notification No. 22 & 24/2019-IGST (Rate) all dt 30 September, 2019)
(effective from 1 October, 2019)
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