GOVERNMENT OF TELAGANA ABSTRACT
TheTelanganaGoodsandServicesTaxAct,2017(ActNo.230f2017)–State Tax–RatesofTaxonGoodsandServices –Certainamendments-Notification- Orders –Issued.
Revenue(CT-II) Department
G.O.Ms No.227 Date:05.10.2017.
Read thefollowing:-
1. G.O.Ms No. 110,Revenue (CT-II) Department,Dt. 29.06.2017.
2. FromCommissionerofStateTax,Telangana,Hyderabad,CCT’s
RefNo.A(1)/75/2017,Dt.30.08.2017.
*****
ORDER :
TheappendedNotificationsshallbepublishedinanExtra-ordinaryissueof
Telangana Gazette Dated:05.10.2017.
(BYORDERANDINTHENAMEOF THEGOVENOR OF TELANGANA)
SOMESHKUMAR
PRINCIPAL SECRETARY TOGOVERNMENT
To:
The Commissioner ofPrinting, StationeryandStores Purchase,
(PublicationWing)TelanganaState,Hyderabad,forpublicationoftheNotification
(Heisrequestedtosupply(50)copiesof thenotificationtothisDepartmentand (300) copies to Commissioner of Commercial Taxes, Telangana State, Hyderabad).
The CommissionerofCommercialTaxesDept., Telangana State,Hyderabad. The GeneralAdministration (Vigilance & Enforcement) Dept., Telangana State,
B.R.K.R. Bhavan,Hyderabad.
The Secretary, VAT Appellate Tribunal,Nampally, Hyderabad.
The Director General,GeneralAdministration(Vigilance & Enforcement) Dept., Telangana State,B.R.K.R.Buildings, Hyderabad.
Copyto:
The Accountant General, O/o. the Accountant General, Telangana State, Hyd. The Law (A)Department, Telangana State,Hyderabad.
The P.S.to the Principal Secretaryto Hon’ble CM, Govt.,ofTS.,Hyderabad.
The P.S. to PrincipalSecretary to Government (CT & Ex),Revenue Department
SF/SC's.
//FORWARDED :: BY ORDER //
SECTION OFFICER (P.T.O. for Notification)
NOTIFICATION
Inexerciseofthe powersconferredby sub-section(1)of section9ofthe Telangana Goodsand Services Tax Act, 2017 (Act No. 23 of 2017),the GovernmentofTelangana,herebymakesthefollowing furtheramendmenttothe NotificationNo.1/2017– StateTax(Rate)issuedinG.O.MsNo.110,Revenue (CT-II)Department, Governmentof Telangana,Dt.29-06-2017,publishedin Telangana Gazette, Part-IExtraordinary No. 191/A, Dt. 30-06-2017 asamended fromtime to time, namely:-
2. ThisNotificationshallbedeemedtohavecomeintoforcewitheffectfrom
18.08.2017.
AMENDMENTS
In thesaid notification,in Schedule-III– 9%, after serial number 452 and theentriesrelating thereto, thefollowingserial numbersandentriesshallbe inserted, namely,-
(1) / (2) / (3)452A / 40117000 / Tyre for tractors
452B / 40139049 / Tube for tractor tyres
452C / 84082020 / AgriculturalDieselEngine ofcylindercapacity exceeding 250cc forTractor
452D / 84138190 / Hydraulic PumpsforTractors
452E / 87081010 / Bumpers and parts thereof for tractors
452F / 87083000 / Brakes assembly andits parts thereof for tractors
452G / 87084000 / Gear boxes and parts thereof for tractors
452H / 87085000 / Transaxles andits parts thereof for tractors
452I / 87087000 / Road wheels and parts and accessories thereof for tractors
452J / 87089100 / (i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and
parts thereof
452K / 87089200 / Silencer assemblyfortractors and parts thereof
452L / 87089300 / Clutch assembly andits parts thereof for tractors
452M / 87089400 / Steering wheels andits parts thereof for tractor
452N / 87089900 / Hydraulic anditsparts thereof for tractors
452O / 87089900 / Fender, Hood, wrapper, Grill,Side Panel, ExtensionPlates, FuelTank and parts thereof for tractors”
NOTIFICATION
Inexerciseofthepowersconferred bysub-section(1)ofsection9,sub- section(1)ofsection11, sub-section(5)ofsection15 andsub-section(1)of section 16oftheTelanganaGoodsandServicesTax Act, 2017(23of2017), the StateGovernmentonthe recommendationsoftheCouncil herebymakesthe followingamendmentstothenotificationNo.11/2017StateTax(Rate)issued inG.O.MsNo.110,Revenue(CT-II)Department,dt.29-06-2017,publishedin
TelanganaGazette,Part-IExtraordinaryNo.191/A,dt.30-06-2017asamended fromtime to time, namely:-
AMENDMENTS
In the saidNotification,inthe Table,-
(i) againstserialnumber3,foritem(iii)incolumn(3)andtheentries relatingtheretoincolumns(3),(4)and(5),thefollowingshallbe
substituted,namely,-
(3) / (4) / (5)“(iii)Compositesupplyofworkscontract asdefinedinclause(119)ofsection2of
the Telangana Goods and Services Tax
Act, 2017, supplied totheGovernment, a local authority or a Governmental authority bywayofconstruction,erection, commissioning,installation, completion, fitting out, repair, maintenance, renovation,or alteration of,-
(a)ahistoricalmonument,archaeological site or remains of national
importance, archaeological excavation, or antiquity specified
under the Ancient Monuments and
ArchaeologicalSitesandRemainsAct,
1958(24of 1958);
(b)canal,damor otherirrigation works; (c)pipeline,conduitorplantfor(i)water
supply (ii) water treatment, or (iii)
sewerage treatment ordisposal.
(ii)afteritem(iii)incoloumn(3),(4)&(5)
thefollowingitemsarei.e.,(iv),(v)(vi)
shallbe added namely,- / 6 / -
(iv)Compositesupplyofworkscontract asdefinedinclause(119)ofSection2of
the Telangana Goods and Services Tax Act, 2017supplied byway of construction, erection, commissioning, installation,
completion, fitting out,repair, maintenance, renovation,or alteration of,-
(a) aroad,bridge,tunnel,orterminalfor road transportation for use bygeneral public;
(b) acivilstructureoranyotheroriginal workspertainingtoaschemeunder
Jawaharlal Nehru National Urban
Renewal Mission or Rajiv Awaas
Yojana
(c)acivil structureoranyotheroriginal workspertaining to the “In-situ
rehabilitation of existing slum dwellers using land as a resource through
privateparticipation” underthe HousingforAll (Urban) Mission/PradhanMantriAwasYojana, / 6 / -
onlyforexistingslumdwellers;
(d) acivilstructureoranyotheroriginal workspertainingto the“Beneficiary ledindividual houseconstruction/ enhancement” under the Housingfor All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatmentplant,exceptlocatedasa
part ofa factory; or
(f)astructuremeantforfuneral,burial or cremation of deceased.
(v)Compositesupplyofworkscontractas definedinclause(119)ofsection2ofthe
TelanganaGoodsandServicesTaxAct,
2017, supplied by way of construction, erection,commissioning,orinstallationof
original works pertainingto,-
(a) railways, excluding monorail and metro;
(b)a single residential unit otherwise
than as a part of a residential complex;
(c)low-costhousesuptoacarpetareaof
60squaremetres perhouseina housing project approved by
competent authority empowered under the 'Scheme of Affordable
Housingin Partnership'framed by the Ministry of Housing and Urban Poverty Alleviation,Government of India;
(d)lowcosthousesuptoacarpetareaof
60squaremetres perhouseina housing project approved by the
competent authorityunder-
(1)the “Affordable Housing in
Partnership”component of the HousingforAll (Urban) Mission/PradhanMantri Awas Yojana;
(2)any housing scheme of a State
Government;
(e)post-harvest storage infrastructurefor agriculturalproduceincludingacold
storage for such purposes; or
(f)mechanised food grain handling system, machinery orequipmentfor unitsprocessingagriculturalproduce as food stuff excluding alcoholic beverages; / 6 / -
(vi) Construction services other than (i), (ii),(iii),(iv) and(v)above. / 9 / -”;
(iii) againstserialnumber8,foritem(vi)incolumn(3)andthe entries relating thereto incolumns (3), (4) and (5),the following shall be substituted,namely,-
(3) / (4) / (5)“(vi) Transport of passengers by motorcab where the cost of fuel isincludedinthe
consideration charged from the service
recipient. / 2.5 / Provided that credit of input
taxchargedon
goods and services usedin supplying the servicehasnot been taken [Pleasereferto Explanationno. (iv)]
or
6 / -”;
(iv) againstserial number9, foritem (iii)in column(3)and the entries relating thereto incolumns (3), (4) and (5),the following shall be substituted,namely:-
(3) / (4) / (5)“(iii)Servicesofgoodstransportagency
(GTA) in relation to transportation of goods (includingused household goods for personaluse).
Explanation.- “goods transport agency”
means any person who provides servicein relationtotransportofgoodsbyroadand
issues consignment note, by whatever
name called. / 2.5 / Provided that credit of input
taxchargedon
goods and services usedin supplying the servicehasnot been taken [Pleasereferto Explanationno. (iv)]
or
6 / Provided that the goods transport
agency opting to pay State
Tax @ 6% under this entry shall,
thenceforth, be liable to pay
Statetax @6% on all the servicesofGTA
suppliedbyit.”;
(v) againstserialnumber10,foritem(i)incolumn(3)andthe entriesrelating theretoin columns(3), (4)and (5), thefollowing shallbe substituted,namely:-
(3) / (4) / (5)“(i)Rentingofmotorcabwherethecostof fuel is included in the consideration
charged fromthe service recipient. / 2.5 / Provided that credit of input
taxchargedon
goods and services usedin supplying the servicehasnot been taken [Pleasereferto Explanationno. (iv)]
or
6 / -”;
(vi) againstserialnumber11,foritem(i)incolumn(3)andthe entriesrelating theretoin columns(3), (4)and (5), thefollowing shallbe substituted,namely:-
(3) / (4) / (5)“(i) Services of goods transport agency
(GTA) in relation to transportation of goods (includingused household goods for
personaluse).
Explanation.-“goods transport agency” means any person who provides servicein relationto transportof goods by roadand issuesconsignmentnote, by whatever name called. / 2.5 / Provided that credit of input
tax charged on goods and
services usedin supplying the servicehasnot
been taken
[Pleasereferto
Explanation no. (iv)]
or
6 / Provided that the goods transport
agency opting to pay State
tax @ 6% under this entry shall,
thenceforth, be liable to pay
State Tax @
6%onall the servicesofGTA
suppliedbyit.”;
(vii)againstserial number26:-
(a) incolumn(3),initem (i),-
(A)for sub-item (b), the following sub-item shall be substituted,namely:-
“(b)TextilesandtextileproductsfallingunderChapter50 to63intheFirstScheduletotheCustomsTariffAct,
1975(51of 1975);”;
(B)theExplanationundersubitem(e) shallbe omitted;
(b) foritem(ii)incolumn(3)andtheentriesrelatingtheretoin columns(3), (4)and (5), thefollowing shall besubstituted, namely:-
(3) / (4) / (5)“(ii)Servicesbywayofanytreatmentor process on goods belonging to another
person, inrelation to-
(a)printingof newspapers;
(b)printing of books (including Braille books),journals andperiodicals. / 2.5 / -
(iii) Manufacturing services on physical inputs (goods) owned by others, other
than (i) and (ii) above. / 9 / -”;
(viii)for serial number 27 and the entries relating thereto, the following shall be substituted,namely:-
(1) / (2) / (3) / (4) / (5)“27 / Heading
9989 / “(i)Servicesby wayof printing ofnewspapers,books (including Braille books), journals and
periodicals,whereonlycontent issuppliedbythepublisherand
the physicalinputsincluding paperusedforprintingbelong to the printer. / 6 / -
(ii) Other manufacturing services; publishing, printing
and reproduction services;
materials recovery services, other than (i) above. / 9 / -”;
(ix) againstserial number34,in column (3),initem (i),after the word “drama”,the words “orplanetarium” shall beinserted.
2. This Notificationshall be deemed to have come into force witheffect from22.08.2017.
NOTIFICATION
Inexerciseofthepowersconferredby sub-section(1)ofsection11ofthe Telangana Goodsand Services Tax Act, 2017 (23 of 2017), theStateGovernment ontherecommendationsoftheCouncilherebymakesthefollowingamendments inthenotificationNo.12/2017State Tax (Rate)issuedinG.O.MsNo.110, Revenue(CT-II)Department,dt.29-06-2017,publishedinTelanganaGazette,
Part-IExtraordinaryNo.191/A,dt.30-06-2017asamendedfromtimetotime, namely:-
In the saidNotification:- (i) inthe Table,-
AMENDMENTS
(a)after serialnumber 9and the entries relating thereto, the following shallbeinserted, namely;-
(1) / (2) / (3) / (4) / (5)“9A / Chapter
99 / Servicesprovidedbyand
to Federation Internationalede Football Association (FIFA) and its subsidiaries directlyor indirectly related to any of theeventsunderFIFA U-17 WorldCup 2017 to be hostedinIndia / Nil / Provided that
Director (Sports), Ministry of Youth Affairsand Sports certifies thatthe services are directly or indirectly related to any oftheevents under FIFA U-17
World Cup2017.”;
(b)after serial number 11 and the entries relating thereto, the followingshall beinserted, namely;-
(1) / (2) / (3) / (4) / (5)“11A / Heading
9961or
Heading
9962 / ServiceprovidedbyFairPrice
Shopsto CentralGovernment bywayofsaleofwheat,rice
andcoarsegrainsunderPublic
DistributionSystem (PDS) against consideration in the formof commissionor margin. / Nil / Nil
11B / Heading
9961or
Heading
9962 / ServiceprovidedbyFairPrice
Shops to State Government by wayofsaleofkerosene,sugar,
edible oil, etc. under Public
DistributionSystem (PDS) against consideration in the formof commissionor margin. / Nil / Nil”;
(c)againstserial number35,in column(3),-
(i) initem(h),forthewords“WeatherBasedCropInsurance SchemeortheModifiedNational Agricultural Insurance Scheme”, the words, brackets and letters “Restructured WeatherBasedCrop InsuranceScheme(RWCIS)”shall be substituted;
(ii)in item (j), for the words “National Agricultural Insurance Scheme(Rashtriya Krishi BimaYojana)”,thewords,brackets andletters“PradhanMantriFasalBimaYojana(PMFBY)”shall be substituted;
(ii) intheheadingExplanation,afterclause(ii),thefollowingclauseshall be added, namely;-
“(iii)A“LimitedLiabilityPartnership”formedandregisteredunderthe provisionsoftheLimitedLiabilityPartnershipAct,2008(6of2009)
shallalso be considered as apartnership firmorafirm.”.
2. This Notificationshall be deemed to have come into force witheffect from22.08.2017.
NOTIFICATION
Inexerciseofthepowersconferredby sub-section(3)ofSection9ofthe Telangana Goodsand Services Tax Act, 2017 (23 of 2017), theStateGovernment ontherecommendationsoftheCouncilherebymakesthefollowingamendments inthenotificationNo. 13/2017StateTax(Rate)issued inG.O.MsNo. 110, Revenue(CT-II)Department,dt.29-06-2017,publishedin TelanganaGazette, Part-IExtraordinary No. 191/A, dt. 30-06-2017asamended from timetotime, namely:-
AMENDMENTS
In the saidnotification:-
(i) intheTable,againstserialnumber1,incolumn(2),afterthewords andbrackets“goodstransportagency(GTA)”thewordsandfigure“,
who has not paidState Tax at the rate of 6%,” shall beinserted;
(ii) intheExplanation, afterclause(d),thefollowingclauseshallbe added, namely;-
“(e)A“LimitedLiabilityPartnership”formedandregisteredunderthe provisionsoftheLimitedLiabilityPartnershipAct,2008(6of2009)
shallalso be considered as apartnership firmorafirm.”
2. ThisNotificationshallbedeemedtohavecomeintoforcewitheffect from22-08-2017.
NOTIFICATION
Inexerciseofthe powersconferredby sub-section(5)of section9ofthe Telangana Goodsand Services Tax Act, 2017 (23 of 2017), theStateGovernment ontherecommendationsoftheCouncilherebymakesthefollowingamendments inthenotificationNo. 17/2017StateTax(Rate)issued inG.O.MsNo. 110, Revenue(CT-II)Department,dt.29-06-2017,publishedin TelanganaGazette, Part-IExtraordinary No. 191/A, dt. 30-06-2017asamended from timetotime, namely:-
AMENDMENTS
Inthesaidnotification,inthefirstparagraph,afterclause(ii),the followingclause shall be inserted namely;-
“(iii) services by way of house-keeping, such as plumbing, carpenteringetc,exceptwherethepersonsupplyingsuchservice
throughelectroniccommerceoperatorisliableforregistrationunder sub-section (1) of section 22 of the said Telangana Goods and
Services TaxAct.”
2. ThisNotificationshallbedeemedtohavecomeintoforcewitheffectfrom
22.08.2017.
SOMESH KUMAR
PRINCIPAL SECRETARY TOGOVERNMENT
//FORWARDED :: BY ORDER //
SECTION OFFICER