|
|
|
to
|
producepolymerssuchas
|
|
|
|
|
|
polyamides, polyesters,
|
polyolefins
|
or
|
|
|
|
|
|
polyurethanes,
|
or
|
by
|
chemical
|
|
|
|
|
|
modification of polymers produced by
|
|
|
|
|
|
this process [for example, poly(vinyl
|
|
|
|
|
|
alcohol) prepared by the hydrolysis of
|
|
|
|
|
|
poly(vinyl acetate)]; or
|
valign="bottom" width="52">
(b)
|
air conditioned stage carriage;
|
|
Provided
|
|
that
|
|
|
(c)
|
radio taxi.
|
|
|
|
|
|
credit of input tax
|
|
|
Explanation.-
|
|
|
|
|
charged on goods
|
|
|
(a) “contract carriage” has the meaning
|
|
|
|
|
or
|
services used
|
|
|
assigned to it in clause (7) of section 2 of the
|
|
|
|
|
in
|
supplying
|
the
|
|
|
Motor Vehicles Act, 1988 (59 of 1988);
|
2.5
|
|
|
service
|
has
|
not
|
|
|
(b) “stage carriage” has the meaning assigned
|
|
|
|
|
been taken
|
|
|
|
to it in clause (40) of section 2 of the Motor
|
|
|
|
|
|
[Please
|
refer
|
to
|
|
|
Vehicles Act, 1988 (59 of 1988) ;
|
|
|
|
|
Explanation
|
no.
|
|
|
(c) “radio taxi” means a taxi including a radio
|
|
|
|
|
|
|
|
|
|
|
(b) by dissolution or chemical treatment of
|
|
|
|
|
|
natural organic polymers (for example,
|
|
|
|
|
|
cellulose) to produce polymers such as
|
|
|
|
|
|
cuprammonium rayon (cupro) or viscose
|
|
|
|
|
|
|
|
modification of polymers produced by
|
|
|
|
|
|
this process [for example, poly(vinyl
|
|
|
|
|
|
alcohol) prepared by the hydrolysis of
|
|
|
|
|
|
poly(vinyl acetate)]; or
|
|
|
|
|
|
|
|
|
|
(b) by dissolution or chemical treatment of
|
|
|
|
|
|
natural organic polymers (for example,
|
|
|
|
|
|
cellulose) to produce polymers such as
|
|
|
|
|
|
cuprammonium rayon (cupro) or viscose
|
|
|
|
|
|
rayon, or by chemical modification of
|
|
|
|
|
idth="51">
|
|
of accommodation (given on rent for stay)
|
|
|
|
|
like furniture, air conditioner, refrigerators or
|
|
|
|
|
any other amenities, but without excluding
|
|
|
|
|
any discount offered on the published charges
|
|
|
|
|
for such unit.
|
|
|
|
|
(vii) Supply, by way of or as part of any
|
|
|
|
|
service or in any other manner whatsoever, of
|
|
|
|
|
goods, including but not limited to food or
|
|
|
|
|
any other article for human consumption or
|
|
|
|
|
any drink (whether or not alcoholic liquor for
|
|
|
|
|
human consumption), where such supply or
|
9
|
-
|
|
|
service is for cash, deferred payment or other
|
|
|
|
|
|
|
valuable consideration, in a premises
|
|
|
|
|
(including hotel, convention center, club,
|
|
|
|
|
pandal, shamiana or any other place, specially
|
|
|
|
|
arranged for organising a function) together
|
|
|
|
|
with renting of such premises.
|
|
|
|
|
(viii) Accom
|
natural organic polymers (for example,
|
|
|
|
|
|
cellulose, casein and other proteins, or
|
|
|
|
|
|
alginic acid), to produce polymers such
|
|
|
|
|
|
as cellulose acetate or alginates.
|
|
|
|
|
|
|
(ii) Manufacturing services on physical inputs
|
|
|
|
|
rayon, or by chemical modification of
|
|
|
|
|
|
natural organic polymers (for example,
|
|
|
|
|
|
cellulose, casein and other proteins, or
|
|
|
|
|
|
alginic acid), to produce polymers such
|
|
|
|
|
|
as cellulose acetate or alginates.
|
|
|
|
|
|
|
(ii) Manufacturing services on physical inputs
|
|
|
|
|
|
(goods) owned by others, other than (i)
|
9
|
-
|
|
|
|
above.
|
|
|
|
|
|
|
|
|
27
|
Heading 9989
|
Other manufacturing
|
services;
|
publishing,
|
|
|
&
Notification No. 11/2017 Union territory tax (Rate) DT on 28th June, 2017, GST
The Extract of GST Notification No. 11/2017-Union territory tax (Rate) is
Given below:
Notification No. 11/2017 – Union territory tax (Rate) , GST
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 11/2017-Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-
section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with and sub-section (5) of section 15 and sub-section (1) of section 16 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 in the public interest so to do, hereby notifies that the union territory tax, on the intra-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column
(2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:-
Table
Sl
|
Chapter,
|
|
|
|
|
|
|
Rate
|
|
No.
|
Section
|
or
|
Description of Service
|
|
|
|
|
|
(per cent.)
|
Condition
|
|
Heading
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
|
(2)
|
|
|
(3)
|
|
|
|
(4)
|
(5)
|
1
|
Chapter 99
|
|
All Services
|
|
|
|
|
|
|
2
|
Section 5
|
|
Construction Services
|
|
|
|
|
|
3
|
Heading 9954
|
(i) Construction of a complex, building, civil
|
|
|
|
(Construction
|
structure or a part thereof, including a
|
|
|
|
services)
|
|
complex or building intended for sale to a
|
|
|
|
|
|
buyer, wholly or partly, except where the
|
|
|
|
|
|
entire consideration
|
has been received
|
after
|
9
|
-
|
|
|
|
issuance of completion certificate, where
|
|
|
|
|
|
|
|
|
required, by the competent authority or after
|
|
|
|
|
|
its first occupation, whichever is earlier.
|
|
|
|
|
|
|
(Provisions of paragraph 2 of this notification
|
|
|
|
|
|
shall apply for valuation of this service)
|
|
|
|
|
|
|
(ii) composite supply of works contract as
|
|
|
|
|
|
defined in clause 119 of section 2 of Central
|
9
|
-
|
|
|
|
|
printing and reproduction services; materials
|
9
|
-
|
|
|
|
recovery services.
|
|
|
|
|
|
|
|
28
|
Section 9
|
|
Community, Social and Personal Services
|
|
|
|
|
|
and other miscellaneous services
|
|
|
valign="bottom" width="51">
|
|
|
(goods) owned by others, other than (i)
|
9
|
-
|
|
|
|
above.
|
|
|
|
|
|
|
|
|
27
|
Heading 9989
|
Other manufacturing
|
services;
|
publishing,
|
|
|
|
|
|
printing and reproduction services; materials
|
9
|
-
|
|
|
|
recovery services.
|
|
|
|
|
|
|
|
28
|
Section 9
|
|
Community, Social and Personal Services
|
|
|
|
|
|
and other miscellaneous services
|
|
|
|
|
29
|
Heading 9991
|
Public administration and other services
|
|
|
|
Goods and Services Tax Act, 2017.
|
|
|
|
|
|
|
|
(iii) construction services
|
other than (i)
|
and
|
9
|
-
|
|
|
|
(ii) above.
|
|
|
|
|
|
|
|
|
|
|
|
|
|
4
|
Section 6
|
|
Distributive
|
Trade
|
Services;
|
|
|
|
|
|
Accommodation,
|
Food
|
and
|
Beverage
|
|
|
|
|
|
Service; Transport Services;
|
Gas
|
and
|
|
|
|
|
|
|
1
|
|
|
|
|
|
|
|
Electricity Distribution Services
|
|
|
|
5
|
Heading 9961
|
Services in wholesale trade.
|
|
|
|
|
|
Explanation.- This
|
service does not include
|
|
|
|
|
sale or purchase of goods but includes:
|
|
|
14
|
-
|
3
|
|
|
|
|
star hotels, inns, guest houses, clubs,
|
|
|
|
|
|
|
|
campsites or other commercial places meant
|
|
|
|
|
|
|
|
for residential or lodging purposes having
|
|
|
|
|
|
|
|
declared tariff of a unit of accommodation of
|
|
|
|
|
|
|
|
seven thousand and five hundred rupees and
|
|
|
|
|
|
|
|
above per unit per day or equivalent.
|
|
|
|
|
|
|
|
Explanation.-“declared tariff ” includes
|
|
|
|
|
|
|
|
charges for all amenities provided in the unit
|
|
|
|
|
|
|
|
of accommodation (given on rent for stay)
|
|
|
|
|
|
|
|
like furniture, air conditioner, refrigerators or
|
|
|
|
|
|
|
|
any other amenities, but without excluding
|
|
<135">
|
|
|
provided to the community as a whole;
|
9
|
-
|
|
|
|
compulsory social security services.
|
|
|
|
30
|
Heading 9992
|
Education services.
|
|
|
|
|
|
9
|
-
|
31
|
Heading 9993
|
Human health and social care services.
|
|
|
|
29
|
Heading 9991
|
Public administration and other services
|
|
|
|
|
|
provided to the community as a whole;
|
9
|
-
|
|
|
|
compulsory social security services.
|
|
|
|
30
|
Heading 9992
|
Education services.
|
|
|
|
|
|
9
|
-
|
31
|
Heading 9993
|
Human health and social care services.
|
|
9
|
-
|
32
|
Heading 9994
|
Sewage and waste collection, treatment and
|
|
|
|
|
|
disposal and other environmental protection
|
9
|
-
|
|
|
|
services.
|
|
|
|
|
|
|
|
|
33
|
Heading 9995
|
Services of membership organisations.
|
|
9
|
-
|
|
Heading 9996
|
(i) Services by way of admission or access to
|
|
|
34
|
(Recreational,
|
circus, Indian classical dance including folk
|
9
|
-
|
|
cultural
|
and
|
dance, theatrical performance, drama.
|
|
|
|
|
sporting
|
|
(ii) Services by way of admission exhibition
|
9
|
-
|
32
|
Heading 9994
|
Sewage and waste collection, treatment and
|
|
|
|
|
|
disposal and other environmental protection
|
9
|
-
|
|
|
|
services.
|
|
|
|
|
|
|
|
|
33
|
Heading 9995
|
Services of membership organisations.
|
|
9
|
-
|
|
Heading 9996
|
(i) Services by way of admission or access to
|
|
|
34
|
(Recreational,
|
circus, Indian classical dance including folk
|
9
|
-
|
|
cultural
|
and
|
dance, theatrical performance, drama.
|
|
|
|
|
sporting
|
|
(ii) Services by way of admission exhibition
|
|
|
|
services)
|
|
of cinematograph films
|
where
|
|
|
|
|
|
|
any discount offered on the published charges
|
|
|
|
|
|
|
|
for such unit.
|
|
|
|
|
|
|
|
(ix) Accommodation, food and beverage
|
|
|
|
|
|
|
|
services other than (i), (ii), (iii), (iv), (v), (vi),
|
9
|
-
|
|
|
|
|
|
(vii) and (viii) above.
|
|
|
|
|
|
8
|
Heading 9964
|
(i) Transport of passengers, with or without
|
|
Provided
|
|
that
|
|
(Passenger
|
accompanied belongings, by rail in first class
|
|
credit of input tax
|
|
transport
|
or air conditioned coach.
|
|
charged in respect
|
|
services)
|
|
|
|
of
|
goods
|
used in
|
|
|
|
|
|
supplying
|
the
|
|
|
|
|
2.5
|
service
|
is
|
not
|
|
|
|
|
|
utilised for paying
|
|
|
|
|
&nbottom" width="55">
price
|
of
|
9
|
-
|
|
|
|
admission ticket is one hundred rupees or
|
|
|
|
|
|
|
|
|
less.
|
|
|
|
|
|
|
|
|
|
|
|
(iii) Services by way of admission to
|
="bottom" width="88">
|
|
|
services)
|
|
of cinematograph films
|
where
|
price
|
of
|
9
|
-
|
|
|
|
admission ticket is one hundred rupees or
|
|
|
|
|
|
|
|
|
less.
|
|
|
|
|
|
|
|
|
|
|
|
(iii) Services by way of admission to
|
|
|
|
|
|
entertainment events or access to amusement
|
|
|
|
|
|
facilities
|
including
|
|
exhibition
|
of
|
|
|
|
|
|
cinematograph films,
|
theme
|
parks, water
|
14
|
-
|
union territory tax
|
|
|
|
|
|
or
|
integrated
|
tax
|
|
|
|
|
|
on
|
the supply of
|
|
|
|
|
|
the service
|
|
|
|
(ii) Transport of passengers, with or without
|
|
|
|
|
|
|
|
accompanied belongings by-
|
|
|
|
|
|
|
|
(a)
|
air conditioned contract carriage other
|
|
|
|
|
|
|
|
|
than motorcab;
|
|
|
|
|
|
|
|
(b)
|
air conditioned stage carriage;
|
|
Provided
|
|
that
|
|
|
(c)
|
radio taxi.
|
|
|
|
|
|
credit of input tax
|
|
|
Explanation.-
|
|
|
|
|
charged on goods
|
|
|
(a) “contract carriage” has the meaning
|
|
|
|
|
or
|
services used
|
|
|
assigned to it in clause (7) of section 2 of the
|
|
|
|
|
in
|
supplying
|
the
|
|
|
Motor Vehicles Act, 1988 (59 of 1988);
|
2.5
|
|
|
service
|
has
|
not
|
|
|
(b) “stage carriage” has the meaning assigned
|
|
|
|
|
been taken
|
|
|
|
to it in clause (40) of section 2 of the Motor
|
|
|
|
|
|
[Please
|
refer
|
to
|
|
|
Vehicles Act, 1988 (59 of 1988) ;
|
|
|
|
|
Explanation
|
no.
|
|
|
(c) “radio taxi” means a taxi including a radio
|
|
|
|
|
(iv)]
|
|
|
|
|
cab, by whatever name called, which is in
|
|
|
|
|
|
|
|
|
|
|
|
|
two-way radio communication with a central
|
|
|
|
|
|
|
|
control office and is enabled for tracking
|
|
|
|
|
|
|
|
using Global Positionintom" width="51">
|
|
|
parks, joy rides, merry-go rounds, go-carting,
|
|
|
|
|
|
|
|
|
casinos, race-course, ballet, any sporting
|
|
|
|
|
|
event such as Indian Premier League and the
|
|
|
|
|
|
like.
|
|
|
|
|
|
|
|
|
|
|
|
(iv) Services provided by a race club by way
|
14
|
-
|
|
|
|
of totalisator or a license to bookmaker in
|
|
|
|
|
|
|
|
|
|
12
|
|
|
|
|
|
|
|
|
such club.
|
|
|
|
|
|
|
|
(v) Gambling.
|
|
|
14
|
-
|
|
|
(vi) Recreational, cultural and sporting
|
|
|
|
|
services other than (i), (ii), (iii), (iv) and (v)
|
9
|
-
|
|
|
above.
|
|
|
|
|
|
|
|
|
|
|
|
|
General Packet Radio Service (GPRS).
|
|
|
|
|
|
|
|
(iii) Transport of passengers, with or without
|
|
Provided
|
|
that
|
|
|
accompanied belongings, by air in economy
|
2.5
|
credit of input tax
|
|
|
class.
|
|
charged on goods
|
|
|
|
|
|
|
|
|
|
used in supplying
|
|
|
|
4
|
|
|
|
|
|
|
|
|
|
|
the service has not
|
|
|
|
|
|
been taken
|
|
|
|
|
|
|
|
[Please
|
refer
|
to
|
|
|
|
|
|
Explanation
|
|
no.
|
|
|
|
|
|
(iv)]
|
|
|
|
|
|
(iv) Transport of passengers, with or without
|
|
Provided
|
 >
|
35
|
Heading 9997
|
Other services (washing, cleaning and dyeing
|
|
|
|
|
services;
|
beauty and
|
physical well-being
|
9
|
-
|
|
|
services; and other miscellaneous services
|
|
|
|
|
|
|
including services nowhere else classified).
|
|
|
36
|
Heading 9998
|
|
|
|
|
|
entertainment events or access to amusement
|
|
|
|
|
|
facilities
|
including
|
|
exhibition
|
of
|
|
|
|
|
|
cinematograph films,
|
theme
|
parks, water
|
14
|
-
|
|
|
|
parks, joy rides, merry-go rounds, go-carting,
|
|
|
|
|
|
|
|
|
casinos, race-course, ballet, any sporting
|
|
|
|
|
|
event such as Indian Premier League and the
|
|
|
|
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|
like.
|
|
|
|
|
|
|
|
|
|
|
|
(iv) Services provided by a race club by way
|
|
that
|
|
|
accompanied belongings, by air, embarking
|
|
credit of input tax
|
|
|
from or terminating in a Regional
|
|
charged on goods
|
|
|
Connectivity Scheme Airport, as notified by
|
|
used in supplying
|
|
|
the Ministry of Civil Aviation.
|
|
2.5
|
the service has not
|
|
|
|
|
|
been taken
|
|
|
|
|
|
|
|
[Please
|
refer
|
to
|
|
|
|
|
|
Explanation
|
|
no.
|
|
|
|
|
|
(iv)]
|
|
|
|
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|
(v) Transport of passengers by air, with or
|
|
|
|
|
|
|
|
|
without accompanied belongings, in
|
other
|
6
|
-
|
|
|
|
|
|
|
than economy class.
|
|
|
|
|
|
|
|
|
|
(vi) Transport of passengers by motorcab
|
|
Provided
|
|
that
|
|
|
|
|
|
|
– Services
|
of
|
commission
|
agents,
|
|
|
|
|
commodity brokers, and auctioneers and
|
|
|
|
|
all other traders who negotiate whole sale
|
9
|
-
|
|
|
commercial transactions between buyers
|
|
|
|
|
and sellers, for a fee or commission’
|
|
|
|
|
– Services of electronic whole sale agents
|
|
|
|
|
and brokers,
|
|
|
|
|
|
|
|
– Services of whole sale auctioning houses.
|
|
|
6
|
Heading 9962
|
Services in retail trade.
|
|
|
|
|
|
|
Explanation.- This service does not include
|
9
|
-
|
|
|
sale or purchase of goods
|
|
|
|
|
7
|
Heading 9963
|
(i) Supply, by way of or as part of any service
|
|
|
|
(Accommodation,
|
or in any other manner whatsoever, of goods,
|
|
|
|
food and beverage
|
being food or any
|
other
|
article for
|
human
|
|
|
|
services)
|
consumption or drink, where such supply or
|
14
|
-
|
|
|
|
of totalisator or a license to bookmaker in
|
|
|
|
|
|
|
|
|
|
12
|
|
|
|
|
|
|
|
|
such club.
|
|
|
|
align="bottom" width="160">
Domestic services.
|
|
|
9
|
-
|
37
|
Heading 9999
|
Services
|
provided
|
by
|
extraterritorial
|
9
|
-
|
|
|
organisations and bodies.
|
|
|
|
|
|
|
- In case of supply of service specified in column (3) of the entry at item (i) against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation .– For the purposes of paragraph 2, “total amount” means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be.
- Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government.
- Explanation.- For the purposes of this notification,-
(i) Goods includes capital goods.
(ii) Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in the scheme of classification of services.
(iii) The rules for the interpretation of the First Schedu
Union territory tax (Rate) Notification No. 11 of 2017 DT 28th June, 2017, GST
Notification No. 11/2017 Union territory tax (Rate) DT on 28th June, 2017, GST
The Extract of GST Notification No. 11/2017-Union territory tax (Rate) is
Given below:
&nbs>
|
|
|
(iv)]
|
|
|
|
|
cab, by whatever name called, which is in
|
|
|
|
|
|
|
|
|
|
|
|
|
two-way radio communication with a central
|
|
|
|
|
|
|
|
control office and is enabled for tracking
|
|
|
|
|
|
|
|
using Global Positioning System (GPS) or
|
|
|
|
|
|
|
|
General Packet Radio Service (GPRS).
|
|
|
|
|
|
|
|
(iii) Transport of passengers, with or without
|
|
Provided
|
|
that
|
|
|
accompanied belongings, by air in economy
|
2.5
|
credit of input tax
|
|
|
class.
|
|
charged on goods
|
|
|
|
|
|
|
|
|
|
used in supplying
|
|
|
|
4
|
|
|
|
|
|