The Central Board of Indirect Taxes and Customs (CBIC) vide its Notification No 17/2021 – Central Tax (Rate) [G.S.R. 813(E)] dated 18th November 2021 further amends the Notification No 17/2017 – Central Tax (Rate). Food delivery Apps like Zomato, Swiggy and Cloud Kitchesn brought within the restaurant services, liable to pay GST.
NOTIFICATION
New Delhi, the 18th November, 2021
No. 17/2021- Central Tax (Rate)
G.S.R. 813(E).—In exercise of the powers conferred by sub-section (5) of section 9 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 amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.17/2017- 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. 696(E) dated the 28th June, 2017, namely:-
1. In the notification,-
(i) in clause (i), for the words “and motor cycle;”, the words “motor cycle, omnibus or any other motor vehicle;” shall be substituted;
(ii) after clause (iii), the following clause shall be inserted, namely:-
“(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises.”
2. In the said notification, in Explanation, –
(i) in item (b), for the words, brackets, numbers and figures “and “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988).”, the words, brackets, numbers and figures ,”, motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988).” shall be substituted;
(ii) after item (b), the following shall be inserted namely, –
“(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”
2. This notification shall come into force with effect from the 1st day of January, 2022.
[F. No. 354/207/2021-TRU] RAJEEV RANJAN, Under Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 17/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 696 (E), dated the 28th June, 2017 and last amended by notification No. 23/2017 – Central Tax (Rate), dated the 22nd August, 2017 vide number G.S.R. 1048(E), dated the 22nd August, 2017.
