Notification No. 14/2018- Central Tax (Rate)
Notification No. 14/2018- Central Tax (Rate)
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 14/2018- Central Tax (Rate)
New Delhi, the 26th July, 2018
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary for the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- 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. 691(E), dated the 28th June 2017, namely:-
In the said notification, –
(i) in the Table, –
(a) against serial number 4, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;
(b) against serial number 5, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;
(c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
“9D |
Chapter 99 |
Services by an old age home run by Central Government, State Government or by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration up to twenty-five thousand rupees per month per member, provided that the consideration charged is inclusive of charges for boarding, lodging, and maintenance. |
Nil |
Nil”; |
(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
“10A |
Heading 9954 |
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use. |
Nil |
Nil”; |
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
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