New tax rates for airlines

Notification No. 02/2020–Central Tax (Rate)

G.S.R. 1209(E).—In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, 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 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.11/2017- 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. 690(E), dated the 28th June 2017, namely:-

In the said notification, in the Table, against serial number 25,

(a) after the item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, –

(b) in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and figures “and (ia)” shall be inserted.

2. This notification shall come into force with effect from the 1st day of April 2020.

Note: –

The principal notification No. 11/2017 – Central Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June 2017 and was last amended by notification No. 26/2019 – Central Tax (Rate), dated the 22nd November 2019 vide number G.S.R. 870 (E), dated the 22nd November 2019.

Notification No. 02/2020–Integrated Tax (Rate)

G.S.R. 1210(E).—In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 5, sub-section (1) of section 6 and clauses (iii) and (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 the recommendations of the Council, and on being satisfied that it is necessary for the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 8/2017- 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. 683 (E), dated the 28th June 2017, namely:-

In the said notification, in the Table, against serial number 25,

(a) after the item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, –

(b) in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and figures “and (ia)” shall be inserted.

2. This notification shall come into force with effect from the 1st day of April 2020.

Note:

The principal notification No. 8/2017- Integrated Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June 2017 and was last amended by notification No. 25/2019- Integrated Tax (Rate), dated the 22nd November 2019 vide number G.S.R. 871(E), dated the 22nd November 2019.

Notification No. 02/2020–Union Territory Tax (Rate)

G.S.R. 1211(E).—In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 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 the recommendations of the Council, and on being satisfied that it is necessary for the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory 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. 702(E), dated the 28th June 2017, namely:-

In the said notification, in the Table, against serial number 25,

(a) after the item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, –

(b) in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and figures “and (ia)” shall be inserted;

2. This notification shall come into force with effect from the 1st day of April 2020.

Note: 

The principal notification No. 11/2017 – Union Territory Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28th June 2017 and was last amended by notification No. 26/2019-Union Territory Tax (Rate), dated the 22nd November 2019 vide number G.S.R. 872(E), dated the 22nd November 2019.

Notification No. 02/2020–Integrated Tax

G.S.R. 1212(E).—In exercise of the powers conferred by sub-section (13) of section 13 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in order to prevent double taxation or non-taxation of the supply of a service, or for the uniform application of rules, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.4/2019- Integrated Tax, dated the 30th September 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 748 (E), dated the 30th September 2019, namely:-

In the said notification, in Table A, after the serial number (1) and the entries relating thereto, the following serial number and entry shall be inserted, namely: –

2. This notification shall come into force with effect from the 1st day of April 2020.

Notification No. 03/2020-Central Tax (Rate)

G.S.R. 216(E).—In exercise of the powers conferred by sub-section (1) of section 9 and subsection (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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.1/2017-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. 673(E), dated the 28th June 2017, namely:—

1. In the said notification,—

(a) in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;

(b) in Schedule II – 6%,-

(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted;

(c) in Schedule III – 9%,-

(i) serial number 73 and the entries relating thereto shall be omitted;

(ii) in serial number 379, for the entry in column (3), the entry ―” All goods” shall be substituted;

2. This notification shall come into force on the 1st day of April 2020.

Note:

The principal notification No.1/2017-Central Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June 2017 and was last amended by notification No. 01/2020- Central Tax (Rate), dated the 21st February 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 134(E), dated the 21st February 2020.

Notification No. 03/2020-Integrated Tax (Rate)

G.S.R. 217(E).—In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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.1/2017- 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. 666 (E), dated the 28th June 2017, namely:-

1. In the said notification, –

(a) in Schedule I – 5%, serial number 187 and the entries relating thereto shall be omitted;

(b) in Schedule II – 12%,-

(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted;

(c) in Schedule III – 18%,-

(i) serial number 73 and the entries relating thereto shall be omitted;

(ii) in serial number 379, for the entry in column (3), the entry ―” All goods” shall be substituted;

2. This notification shall come into force on the 1st day of April 2020.

Note:

The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June 2017 and was last amended by notification No. 01/2020-Integrated Tax(Rate), dated the 21st February 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 135(E), dated the 21st February 2020.

Notification No. 03/2020-Union territory Tax (Rate)

G.S.R. 218(E).—In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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. 1/2017-Union Territory 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. 710(E), dated the 28th June 2017, namely:-

1. In the said notification, –

(a) in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;

(b) in Schedule II – 6%,-

(i) after serial number 75 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

(ii) serial numbers 202 and 203 and the entries relating thereto shall be omitted;

(c) in Schedule III – 9%,-

(i) serial number 73 and the entries relating thereto shall be omitted;

(ii) in serial number 379, for the entry in column (3), the entry ―All goods‖ shall be substituted;

2. This notification shall come into force on the 1st day of April 2020.

Note:

The principal notification No.1/2017-Union territory Tax (Rate), dated the 28th June 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June 2017 and was last amended by notification No. 01/2020-Union territory Tax(Rate), dated the 21st February 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 136(E), dated the 21st February 2020.

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