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TaxReply India Pvt Ltd

GST Rates Amendment Tree
of
S.No. 47 of Notification No.9/2017 IGST(R) dated 28 Jun 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Oct, 2019
Inserted by IGST (R) - 9/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 20/2019, 30 Sep 2019   |   View Annexure
47
9982 or 9991

Services provided by-

(a) an arbitral tribunal to –

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover 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);

(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

(i) an advocate or partnership firm of advocates providing legal services;

(ii) any person other than a business entity; or

(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;

(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

(c) a senior advocate by way of legal services to-

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;

(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.

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HSN Classification by CTA:  
☍ 9982    ☍ 9991                           
Past Amendments ▼
25 Jan, 2018
47
9982 or 9991

Services provided by-

(a) an arbitral tribunal to –

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;

(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

(i) an advocate or partnership firm of advocates providing legal services;

(ii) any person other than a business entity; or

(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;

(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;

(c) a senior advocate by way of legal services to-

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;

(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.

🔒

🔒


HSN Classification by CTA:
☍ 9982    ☍ 9991                           
1 Jul, 2017
47
9982 or 9991

Services provided by-

(a) an arbitral tribunal to –

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

(i) an advocate or partnership firm of advocates providing legal services;

(ii) any person other than a business entity; or

(iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year;

(c) a senior advocate by way of legal services to-

(i) any person other than a business entity; or

(ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year

🔒

🔒


HSN Classification by CTA:
☍ 9982    ☍ 9991                           


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May
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