GST Notifications number 20 to 23 dated 22nd August 2017

The Central Government has issued Notifications number 20 to 23-CGST, all dated 22nd August 2017 notifying the following amendments:

1.  Rate of GST on specific works contracts reduced from 18% to 12%.
2.  GTA operators granted an option to pay tax @ 12% and to avail input tax credit. Tax under reverse charge mechanism need not be paid by service recipient in this case.
3.  Motor cab operators granted an option to pay tax @ 12% and to avail input tax credit.
4.  Rates for Job work in case of textile products including garments, printing of books, newspapers, periodicals, etc reduced from 18% to 5%.
5.  Certain services related to printing of books, newspapers, periodicals, etc where only content is supplied by the publisher and the physical inputs including paper used for printing belongs to the printer covered under supply of services and chargeable at 12%.
6.  Certain supplies provided by Fair Price Shops to Central Government or State Governments by way of sale under Public Distribution System (PDS) have been exempted.
7.  Limited Liability Partnership (LLPs) shall also be considered as partnership firm or firm under GST.
8.  E-commerce operator would be liable to pay GST on services by way of house-keeping, such as plumbing, carpentering etc provided by suppliers, if such suppliers are not liable to get registered under GST.

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