The CBIC has issued Notification No. 14/2019 – Central Tax (Rate) dated September 30, 2019, which further amends the GST Rate of various goods notified under Notification No. 01/2017 CT(R) dated June 28, 2017. Below is the list of few amendments that have been bought in the following goods: –

1. Like other non-alcoholic beverages [other than tender coconut water] “and caffeinated beverages”

2. Similarly, Railway or tramway goods vans and wagons, not self-propelled.

3. Moreover, woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for the packing of goods”;

The CBIC vide Notification No. 20/2019- Central Tax (Rate) dated September 30, 2019, has further amended Notification No. 11/2017- CT(R) dated June 28, 2017. The list of few services wherein amendment has been brought is as below:

1. Supply of “hotel accommodation” having a value of supply of a unit of accommodation above one thousand rupees (> Rs. 1,000/-) but less than or equal to seven thousand five hundred rupees (< Rs. 7,500/-) per unit/day or equivalent.

2. Supply of “restaurant service” other than at “specified premises”

The CBIC vide Notification No. 15/2019- (CT Rate) dated September 30, 2019, has amended Notification No. 02/2017- (CT Rate) dated June 28, 2017, to exempt following products which were earlier taxable @5%:

• Tamarind dried
• Plates and cups made up of leaves/ flowers/bark.

The CBIC vide Notification No. 21/2019- (CT Rate) dated September 30, 2019, has amended Notification No. 12/2017- (CT Rate) dated June 28, 2017 (“Services exemption notification”) to rationalise or further exempt certain services as under:

• Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregated turnover of up to “such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)” is exempt. Earlier the turnover was specified as “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” which has now been rationalised.
• S. No. 9AA has been inserted in Services exemption notification to exempt “Services provided by and to FIFA and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020 to be hosted in India”
• Amendment has been brought under S. No. 14 of Services exemption notification to clarify that services by way of residential or lodging purposes, having a value of supply of a unit of accommodation below or up to one thousand rupees per day is exempt.

More Updates:

• Condition to S. No. 19A/ 19B of Services exemption notification has been amended to extend the exemption of services by way of transportation of goods by an aircraft/ vessel from customs station of clearance in India to a place outside India till September 2020. Earlier it was exempted only up to September 2019.
• S. No. 24B has been inserted in Services exemption notification to exempt “services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea”
• S. No. 29B has been inserted in Services exemption notification to exempt “services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force”
• S. No. 35 of Services exemption notification has been amended to exempt services of general insurance business provided under “Bangla Shasya Bima” scheme

Services provided by:

        1. an arbitral tribunal

        2. a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services

        3. a senior advocate, by way of legal services to inter-alia a business entity with an aggregated turnover of up to “such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)” is exempt. Earlier the turnover was specified as “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” which has now been rationalised.

• S. No. 82A has been inserted in Services exemption notification to exempt “Services by way of right to admission to the events organised under FIFA U-17 Women’s World Cup 2020”

However, this Notification is effective from October 01, 2019.

Similarly, other Notifications are issued under UTGST and IGST Law.

In addition, “Services provided by an intermediary when the location of both supplier and recipient of goods is outside the taxable territory”, subject to certain conditions, have been exempted by way of additional amendment in IGST notification.

For example, exempting CGST on silver and platinum supplies so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.

Following are the list of few services which has been made leviable under Reverse charge Mechanism subject to certain conditions:

1. In case of Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of subsection (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher.

2. Furthermore, Services provided by renting a motor vehicle to a corporate body.

3. Moreover, Services of lending securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended.

The CBIC vide Notification No. 25/2019-Central Tax (Rate) dated September 30, 2019, has notified “service by way of grant of alcoholic liquor licence, against consideration in the form of a licence fee or application fee or by whatever name it is called” undertaken by the State Governments in which they are engaged as public authorities,  as neither a supply of goods nor a supply of service.