31-2017 Rate
Part–IVA
0
………………Column Break………………Bengaluru, Friday, October 13, 2017 (Aashwayuja 21 Shaka Varsha 1939)
FINANCE SECRETARIAT
NOTIFICATION (31/2017)
No. FD 48 CSL 2017 Bengaluru, dated:13.10.2017.
………………Column Break………………No. 945
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 Karnataka Goods and
Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the
recommendations of the Council, and on being satisfied that it is necessary in the public interes to do, hereby makes the following further amendments in the notification No.(11/2017)FD 48 CSL
June, 2017, published in the Gazette of Karnataka, Extraordinary, Part June, 2017, namely:-
- in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory,a local authority, a Governmental Authority or a Government Entity” shall be substituted;
- in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity ” shall be
- in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be
“Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”;
(d) for item (vii), in columns (3), (4) and (5)and the entries relating thereto, the following shall be
| (3) | (4) | (5) |
| “(vii)Composite supply of works contract as defined in clause (119) of section 2 of the Karnataka Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 percentof the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. | 2.5 | Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to awork entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be |
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| (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Karnataka Goods and Services Tax Act, 2017 and associated services,in respect of offshore works contract relatingto oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. | 6 | – |
| (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. | 9 | -”; |
(3) against serial number 8, for item (vi), in columns (3), (4) and (5)and the entries relating thereto,
| (3) | (4) | (5) |
| “(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] |
| or | ||
| 6 | -”; |
| (3) | (4) | (5) |
| “(v) Transportation of natural gas through pipeline | 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)] |
| or | ||
| 6 | – | |
| (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above | 9 | -”; |
| (3) | (4) | (5) |
| “(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] |
| or | ||
| 6 | -”; |
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| (3) | (4) | (5) |
| “(v) Leasing of motor vehicles purchased and leased prior to 1 July 2017; | 65 per cent.of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1 July, 2020. | – |
| (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. | 9 | -”; |
| (3) | (4) | (5) |
| “(vi) Leasing of motor vehicles purchased and leased prior to 1 July 2017; | 65 per cent.of the rate of Sate tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1 July, 2020. | – |
| (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. | Same rate of State tax as applicable on supply of like goods involving transfer of title in goods | -”; |
“(da) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5per
| (3) | (4) | (5) |
| “(ia)Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attracts State tax @ 6per cent. | 6 | -”; |
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| (3) | (4) | (5) |
| “(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract State tax @ 6per cent. | 6 | -”; |
| (3) | (4) | (5) |
| (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract State tax @ 6 per cent.or 2.5per cent.or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. | 6 | -”; |
entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article
with 90per cent. or more participation by way of equity or control, to carry out a function entrusted
By Order and in the name of the Governor of Karnataka,
K.S.PADMAVATHI
Under Secretary to Government,
Finance Department (C.T.-1).
