Integrated Tax Notifications (Rate)

IGST Notification rate 04/2022

 

TitleSeeks to amend Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017
Number04/2022
Date13-07-2022
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G.S.R   (E).-In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, subsection (1) of section 6 and clause (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in 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, Ministry of Finance (Department of Revenue) No.9/2017-Integrated 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. 684 (E), dated the 28th June, 2017, namely:-

 

In the said notification, –

 

  • in the Table, –
    • in column (3), –
      • against serial number 6, in clause (a), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted;
      • against serial number 7, in the Explanation, in clause (a), in sub-clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted;
      • against serial number 8, in the proviso, in clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted;
      • against serial number 9, in the first proviso, in clause (i), the words “by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted;

 

  • against serial number 13, in column (3), after the words “as residence” the words “except where the residential dwelling is rented to a registered person” shall be inserted;
  • serial number 15 and the entries relating thereto shall be omitted;

 

  • against serial number 16, in column (3), in clause (a), the following shall be substituted: –
(3)
“(a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at

Bagdogra located in West Bengal;”;

 

  • against serial number 21, in column (3), clause (d) shall be omitted;
  • against serial number 22, in column (3), clauses (b) and (c) shall be omitted;
  • against serial number 25B, for the entries in column (3), the following shall be substituted: –

 

(3)
“Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.”;

 

  • after serial number 25B and the entries relating thereto, the following serial number and entries shall be inserted namely: –

 

(1)(2)(3)(4)(5)
“25CChapter 9968Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams);NilNil”;

 

  • serial number 27 and the entries relating thereto shall be omitted;
  • serial number 33 and the entries relating thereto shall be omitted;
  • serial number 34 and the entries relating thereto shall be omitted;
  • serial number 42 and the entries relating thereto shall be omitted;
  • serial number 49A and the entries relating thereto shall be omitted;
  • serial number 53 and the entries relating thereto shall be omitted;

 

  • after serial number 54 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

 

(1)(2)(3)(4)(5)
“54AHeading 9985Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India:

 

Provided that value of the tour operator service performed outside India shall be such proportion of the total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less:

 

Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day.

 

Explanation. – “foreign tourist” means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.

 

Illustrations:

NilNil”;

 

A tour operator provides a tour operator service to a foreign tourist as follows:-

(a)   3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50%

of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);

(b)  2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50%

of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-);

(c)  2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/-

Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50%

of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-).

 

 

  • serial number 56A and the entries relating thereto shall be omitted;
  • against serial number 57, in column (3), clause (h) shall be omitted;
  • serial number 59 and the entries relating thereto shall be omitted;
  • serial number 76 and the entries relating thereto shall be omitted;
  • against serial number 77, in column (3), in clause (a), the following proviso shall be inserted, namely: –

 

(3)
“Provided that nothing in this entry shall apply to the services provided by a clinical

establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care

 

 

  • serial number 78 and the entries relating thereto shall be omitted;
  • against serial number 83, for the entries in column (3), the following shall be substituted: –

 

(3)
“Services by way of training or coaching in-

(a)    recreational activities relating to arts or culture, by an individual, or

(b)   sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.”;

 

  • against serial number 85A, in column (3), after the letters, figures and words “FIFA U-17 Women’s World Cup 2020”, the brackets and words “[whenever rescheduled]” shall be inserted.

 

 

  1. This notification shall come into force with effect from the 18th July, 2022.

 

 

[F. No. 190354/176/2022-TRU]

 

(Rajeev Ranjan) Under Secretary to the Government of India

 

Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification no. 9/2017 – Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and last amended vide notification no. 16/2021 – Integrated Tax (Rate), dated the 18th November, 2021 published in the official gazette vide number G.S.R. 811(E), dated the 18th November, 2021.