Union territory tax (Rate) Notification No. 01 of 2018 DT 25th January, 2018, GST

  

Notification No. 01/2018 Union territory tax (Rate) DT on 25th January, 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 25th meeting held on 18.01.2018.

 

The Extract of GST Notification No. 01/2018-Union territory tax (Rate) is Given below:

 

  Notification No. 01/2018 – 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. 1/2018-Union Territory Tax (Rate)

 

New Delhi, the 25th January, 2018

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7,

 

subsection (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,

 

(i)   in the Table, -

 

(a)         against serial number 3, in column (3), -

 

(A) in item (iv),-

 

(I)               for sub-item (c), the following sub-item shall be substituted, namely: -

 

‘(c) a civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;

 

(II)               after sub-item (d), the following sub-items shall be inserted, namely: -

 

‘(da)  a  civil  structure  or  any  other  original  works  pertaining  to  the

 

“Economically  Weaker  Section  (EWS)  houses”  constructed  under  the

 

Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);

 

(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;

(III)              after sub-item (f), the following sub-items shall be inserted, namely: -

 

“(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;

 

(B)  in item (v),

 

(I)              in sub-item (a), for the word “excluding”, the word “including” shall be substituted;

 

(II)               after sub-item (d), the following sub-item shall be inserted, namely: -

 

“(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;”;

 

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

 

 

(3)

 

 

 

 

(4)

 

(5)

 

 

 

 

 

“(ix)  Composite  supply  of  works

 

 

 

 

contract as defined in clause (119) of

 

 

Provided that where the services are

section  2  of  the  Central  Goods  and

 

 

supplied  to  a  Government  Entity,

Services Tax Act, 2017 provided by a

 

 

they should have been procured by

sub-contractor to the main contractor

 

6

the said entity in relation to a work

providing  services  specified  in  item

 

entrusted  to  it  by  the  Central

 

 

(iii) or item (vi) above to the Central

 

 

Government,

State   Government,

Government,

State

Government,

 

 

Union territory or local authority, as

Union  territory,  a  local  authority,  a

 

 

the case may be.

Governmental

Authority

or

a

 

 

 

 

 

 

 

 

 

 

 

 

Government Entity.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(x)   Composite   supply   of   works

 

 

 

 

 

contract as defined in clause (119) of

 

Provided that where the services are

 

section

2

of

the

Central

Goods

and

 

 

 

supplied

to  a

Government  Entity,

 

Services Tax Act, 2017 provided by a

 

 

 

they should have been procured by

 

sub-contractor to the main contractor

 

 

 

the said entity in relation to a work

 

providing

services

specified

in

item

2.5

 

entrusted

to

it   by  the  Central

 

(vii)

above

 

to

 

the

Central

 

 

 

 

 

Government,

State   Government,

 

Government,

State

Government,

 

 

 

Union territory or local authority, as

 

Union

territory,

a

local

authority,  a

 

 

 

the case may be.

 

Governmental

Authority

or

a

 

 

 

 

 

 

 

Government Entity.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(xi)  Services  by  way  of  house-

 

 

 

 

 

keeping,

such

 

 

as

plumbing,

 

Provided

that

credit  of  input  tax

 

carpentering,

etc.  where

the  person

 

 

 

charged on goods and services has

 

supplying

such

 

service

through

 

 

 

2.5

not been taken

 

 

electronic

commerce

operator  is

not

 

 

 

[Please  refer

to  Explanation  no.

 

liable

for

registration

under

sub-

 

 

 

(iv)].

 

 

 

section (1) of section 22 of the Central

 

 

 

 

 

 

 

 

 

Goods and Services Tax Act

 

 

 

 

 

 

 

 

 

 

 

 

 

(xii) Construction services other than

 

 

 

 

 

(i), (ii), (iii), (iv), (v), (vi), (vii), (viii),

9

 

 

-”;

 

(ix), (x) and (xi) above.

 

 

 

 

 

 

 

 

 

(b)         against serial number 9, in the entry in column (3), in item (v), for the words “natural gas”, the words and brackets “natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel” shall be substituted;

 

(c)         against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

(3)

 

(4)

 

(5)

 

 

 

 

“(ii)  Time  charter  of  vessels  for

 

 

Provided  that  credit  of  input  tax

transport of goods.

 

 

charged  on  goods  (other  than  on

 

 

 

ships,

vessels   including   bulk

 

 

2.5

carriers and tankers) has not been

 

 

 

taken

 

 

 

 

[Please  refer  to  Explanation  no.

 

 

 

(iv)].

 

 

 

 

 

 

(iii)   Rental   services   of   transport

 

 

 

 

vehicles  with  or  without  operators,

 

9

 

-”;

other than (i) and (ii) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(d)         for serial number 16 and the entries relating thereto, the following shall be substituted, namely: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“16

Heading

(i)  Services  by  the  Central  Government,  State

 

 

 

9972

Government,  Union  territory  or  local  authority  to

Nil

-

 

 

governmental authority or government entity, by way

 

 

 

 

 

 

of lease of land.

 

 

 

 

 

 

 

 

 

(ii) Supply of land or undivided share of land by way

 

 

 

 

of lease or sub lease where such supply is a part of

 

 

 

 

composite  supply  of  construction  of  flats,  etc.

 

 

 

 

specified  in  the  entry in  column  (3),  against  serial

 

 

 

 

number 3, at item (i); sub-item (b), sub-item (c), sub-

 

 

 

 

item (d), sub-item (da) and sub-item (db) of item (iv);

 

 

 

 

sub-item (b), sub-item (c), sub-item (d) and sub-item

Nil

-

 

 

(da) of item (v); and sub-item (c) of item (vi).

 

 

 

 

 

 

Provided  that  nothing  contained  in  this  entry

 

 

 

 

shall apply to an amount charged for such lease and

 

 

 

 

sub-lease in excess of one third of the total amount

 

 

 

 

charged for the said composite supply. Total amount

 

 

 

 

shall have the same meaning for the purpose of this

 

 

 

 

proviso as given in paragraph 2 of this notification.

 

 

 

 

 

 

 

 

 

(iii) Real estate services other than (i) and (ii) above.

9

-”;

 

 

 

 

 

 

(e)         against serial number 17, for item (vii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

 

(3)

(4)

 

(5)

 

 

 

“(vii) Time charter of vessels for

 

Provided that credit of input

transport of goods.

 

tax charged on goods (other

 

 

than   on

ships,   vessels

 

2.5

including

bulk  carriers  and

 

 

tankers) has not been taken

 

 

[Please refer to Explanation

 

 

no. (iv)].

 

 

(viii)     Leasing or rental services, Same rate of with or without operator, other Union territory

 

than (i), (ii), (iii), (iv), (v), (vi) and

tax

 

as

 

(vii) above.

applicable

on

-”;

 

supply

of

like

 

 

goods involving

 

 

transfer

of

title

 

 

 

 

 

 

 

4

 

 

 

                                                                                                                         in goods. 

(f)           in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words “supplying the service”, the words and brackets “, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)” shall be inserted;

 

(g)         against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

 

(3)

(4)

 

 

(5)

 

 

 

 

“(ii)  Services  by  way  of  house-keeping,  such  as

 

Provided that credit

plumbing, carpentering, etc. where the person supplying

 

of input tax charged

such service through electronic commerce operator is

 

on

goods

and

not  liable  for  registration  under  sub-section  (1)  of

2.5

services

has

not

section 22 of the Central Goods and Services Tax Act,

been taken

 

 

 

2017.

 

[Please

refer

to

 

 

Explanation

no.

 

 

(iv)].

 

 

 

 

 

 

 

 

 

(iii) Support services other than (i) and (ii) above.

9

 

 

-”;

 

 

 

 

 

 

 

 

(h)         against serial number 24,-

 

(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely:-

 

“(h) services by way of fumigation in a warehouse of agricultural produce.”;

 

(B)  for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and

 

(5), the following shall be substituted, namely: -

 

(3)

(4)

(5)

 

 

 

 

 

“(ii) Service of exploration, mining or drilling of petroleum crude or

6

-

 

natural gas or both.

 

 

 

 

 

 

 

 

(iii) Support services to mining, electricity, gas and water distribution

9

-”;

 

other than (ii) above.

 

 

 

 

 

 

 

 

 

(i)                 for serial number 25 and the entries relating thereto, the following shall be substituted, namely:-

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

 

 

“25

Heading

(i) Services by way of house-keeping, such as

2.5

Provided

that

 

 

 

 

 

 

 

 

5

 

 

 

 

 

9987

plumbing, carpentering, etc. where the person

 

credit of input tax

 

 

supplying  such  service  through  electronic

 

charged on goods

 

 

commerce   operator   is   not   liable   for

 

and  services

has

 

 

registration under sub-section (1) of section 22

 

not been taken

 

 

 

of the Central Goods and Services Tax Act,

 

[Please  refer

to

 

 

2017.

 

Explanation

no.

 

 

 

 

(iv)].

 

 

 

 

 

 

 

 

 

(ii)   Maintenance,   repair   and   installation

 

 

 

 

 

(except construction) services, other than (i)

9

-”;

 

 

 

above.

 

 

 

 

 

 

 

 

 

 

(j)           against serial number 26, in column (3),-

 

  1. in item (i), after sub-item (e), the following sub-item shall be inserted, namely: - “(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;”;

 

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

 

(3)

(4)

(5)

 

 

 

 

 

“(iii) Tailoring services

2.5

-

 

 

 

 

 

(iv) Manufacturing services on physical inputs (goods) owned by others,

9

-”;

 

other than (i), (ia), (ii), (iia) and (iii) above.

 

 

 

 

 

 

 

 

 

(k)         for serial number 32 and the entries relating thereto, the following shall be substituted, namely:-

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“32

Heading

(i)Services  by  way of  treatment  of  effluents  by  a

6

-

 

9994

Common Effluent Treatment Plant.

 

 

 

 

 

 

 

 

 

 

(ii)  Sewage  and  waste  collection,  treatment  and

 

 

 

 

disposal and other environmental protection services

9

-”;

 

 

other than (i) above.

 

 

 

 

 

 

 

 

(l)           against serial number 34, in column (3),

 

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

 

(3)

(4)

(5)

 

 

 

“(iii) Services by way of admission to  amusement parks including

9

-

 

 

 

6

 

 

theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.

 

(iiia) Services by way of admission to entertainment events or access to

amusement  facilities   including  exhibition   of   cinematograph   films,

14         -”;

casinos, race club, any sporting event such as Indian Premier League and the like.

 

(B)         in  item  (vi),  after  the  brackets  and  figures  “(iii)”,  the  brackets  and  figures

 

“(iiia),” shall be inserted;

(ii)     for paragraph 2, the following shall be substituted, namely: -

 

“2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer 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 this paragraph, “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 including by way of lease/sublease.”.

 

[F. No.354/13/2018-TRU]

 

(Ruchi Bisht)

 

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 28thJune, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 46/2017- Union Territory Tax (Rate), dated the 14th November, 2017 vide number G.S.R. 1409(E), dated the 14th November, 2017.

 

 

 

 

 

 

 

 

 

 

7


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