Notification No. 13/2018 Union territory tax (Rate) DT on 26th July, 2018, GST

 

Union territory tax (Rate) Notification No. 13 of 2018 DT 26th July, 2018, GST

 

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018. 

The Extract of GST Notification No. 13/2018-Union territory tax (Rate) is Given below: 

  Notification No. 13/2018 – 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. 13/2018-Union Territory Tax (Rate)

 

New Delhi, the 26th July, 2018

 

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 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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Union Territory 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. 702(E), dated the 28th June, 2017, namely:-

 

In the said notification, in the Table, -

 

(i)                   against serial number 7, in column (3)-

 

(a)    for item (i), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

(3)

(4)

 

(5)

 

 

 

 

 

 

“(i) Supply, by way of or as part of any service, of goods,

 

 

 

 

being food or any other article for human consumption or

 

 

 

 

any drink, provided by a restaurant, eating joint including

 

 

 

 

mess, canteen, whether for consumption on or away from

 

Provided

that

the  premises  where  such  food  or  any other  article  for

 

credit

of   input

human consumption or drink is supplied, other than those

 

tax  charged

on

located  in  the  premises  of  hotels,  inns,  guest  houses,

 

goods

 

and

clubs, campsites or other commercial places meant for

 

services  used  in

residential or lodging purposes having declared tariff of

2.5

supplying

the

any  unit  of  accommodation  of  seven  thousand  five

 

service

has

not

hundred rupees and above per unit per day or equivalent.

 

been

taken

 

 

[Please

refer  to

Explanation  1.-  This  item  includes  such  supply  at  a

 

Explanation

no.

canteen, mess, cafeteria or dining space of an institution

 

(iv)]

 

 

such as a school, college, hospital, industrial unit, office,

 

 

 

 

by such institution or by any other person based on a

 

 

 

 

contractual  arrangement  with  such  institution  for  such

 

 

 

 

 

 

 

 

 

 

 

 

 

 

supply, provided that such supply is not event based or

 

 

 

 

 

occasional.

 

 

 

 

 

Explanation 2.- This entry excludes the supplies covered

 

 

 

 

 

under item 7 (v).

 

 

 

 

 

Explanation 3.- “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

 

 

 

 

 

any discount offered on the published charges for such

 

 

 

 

 

unit.

 

 

 

 

 

 

 

 

 

(ia) Supply, of goods, being food or any other article for

 

Provided

that

human consumption or any drink, by the Indian Railways

 

credit

of   input

or  Indian  Railways  Catering  and  Tourism  Corporation

 

tax  charged

 

on

Ltd. or their licensees, whether in trains or at platforms.

 

goods

 

and

 

 

services  used

in

 

2.5

supplying

 

the

 

 

service

has

 

not

 

 

been

taken

 

 

[Please

refer

to

 

 

Explanation

 

no.

 

 

(iv)]”;

 

 

 

 

 

 

 

 

 

  

(b)    in items (ii), (vi) and (viii),-

 

(A) for the words “declared tariff” wherever they occur, the words “value of supply” shall be substituted;

 

(B)  the Explanation shall be omitted;

 

(c)    for item (v) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

(3)

(4)

(5)

 

 

 

“(v) Supply, by way of or as part of any service, of goods,

 

 

being food or any other article for human consumption or

 

 

any  drink,  at  Exhibition  Halls,  Events,  Conferences,

9

-”;

Marriage Halls and other outdoor or indoor functions that

 

 

are event based and occasional in nature.

 

 

 

 

 

 

(ii)   against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

(3)

(4)

(5)

 

 

 

“(vi) Multimodal transportation of goods.

 

 

 

6

-

Explanation.-

 

 

 

 

 

 

 

 

(a) “multimodal transportation” means carriage of goods,

 

 

 

by at least two different modes of transport from the place

 

 

 

of acceptance of goods to the place of delivery of goods

 

 

 

by a multimodal transporter;

 

 

 

(b) “mode of  transport” means carriage of goods by road,

 

 

 

air, rail, inland waterways or sea;

 

 

 

(c) “multimodal transporter” means a person who,-

 

 

 

(A) enters into a contract under which he undertakes

 

 

 

to  perform  multimodal  transportation  against

 

 

 

freight; and

 

 

 

(B) acts as principal, and not as an agent either of the

 

 

 

consignor,   or   consignee   or   of   the   carrier

 

 

 

participating in the multimodal transportation and

 

 

 

who assumes responsibility for the performance of

 

 

 

the said contract.

 

 

 

(vii) Goods transport services other than (i), (ii), (iii), (iv),

9

-”;

 

(v) and (vi) above.

 

 

 

 

 

(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: -

 

(1)

(2)

 

(3)

 

 

(4)

(5)

 

 

 

 

 

 

 

“22

Heading

(i)

Supply consisting only of e-book.

 

 

 

 

9984

 

 

 

 

 

 

 

(Telecommu

Explanation.-

 

 

 

 

 

nications,

For the purposes of this notification, “e-books” means

 

 

 

broadcasting

2.5

-

 

an electronic version of a printed book (falling under

 

and

 

 

 

information

tariff item 4901 in the First Schedule to the Customs

 

 

 

supply

Tariff Act, 1975 (51 of 1975)) supplied online which

 

 

 

services)

 

 

 

can be read on a computer or a hand held device.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)

Telecommunications,

broadcasting

and

9

-”.

 

 

information supply services other than (i) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2. This notification shall come into force with effect from 27th of July, 2018.

 

[F. No.354/13/2018-TRU] 

(Gunjan Kumar Verma)

 

Under Secretary to the Government of India

 

Note: - The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 1/2018- Union Territory Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 75 (E), dated the 25th January, 2018.

 

 

 

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