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:

           

  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

-

 

 

 

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:

 

 

 

 

 

–   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

 

 

 

 

 

 

 

 

service is for cash, deferred payment or other

 

 

 

 

valuable   consideration,   provided   by   a

 

 

 

 

restaurant,

eating

joint

including

mess,

6

-

 

 

canteen,  neither  having  the  facility  of  air-

 

 

 

 

 

 

 

conditioning or central air-heating in any part

 

 

 

 

of the establishment, at any time during the

 

 

 

 

year and nor having licence or permit or by

 

 

 

 

whatever  name  called  to  serve  alcoholic

 

 

 

 

liquor for human consumption.

 

 

 

 

 

(ii)      Accommodation in 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 one thousand rupees and

 

above  but  less  than  two

thousand  five

 

 

 

hundred rupees per unit per day or equivalent.

6

 

 

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

 

 

 

any discount offered on the published charges

 

 

 

for such unit.

 

 

 

 

 

 

(iii)     Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for

 

human consumption or any drink, where such

9

-

 

supply  or  service  is  for  cash,  deferred

 

 

 

 

payment  or  other  valuable  consideration,

 

 

 

provided   by   a   restaurant,   eating   joint

 

 

 

including  mess,  canteen,  having  licence  or

 

 

 

2

 

 

 

 

 

 

permit or by whatever name called to serve

 

 

 

 

alcoholic liquor for human consumption.

 

 

 

 

(iv)  Supply,  by  way  of  or  as  part  of  any

 

 

 

 

service or in any other manner whatsoever, of

 

 

 

 

goods,  being  food  or  any  other  article  for

 

 

 

 

human consumption or any drink, where such

 

 

 

 

supply  or  service  is  for  cash,  deferred

 

 

 

 

payment  or  other  valuable  consideration,

9

-

 

 

provided   by   a   restaurant,   eating   joint

 

 

 

 

 

 

 

including mess, canteen, having the facility of

 

 

 

 

air-conditioning or central air-heating in any

 

 

 

 

part of the establishment, at any time during

 

 

 

 

the year.

 

 

 

 

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

 

 

 

 

service or in any other manner whatsoever in

 

 

 

 

outdoor catering wherein goods, being food

 

 

 

 

or any other article for human consumption

 

 

 

 

or any drink (whether or not alcoholic liquor

9

-

 

 

for human consumption), as a part of such

 

 

 

 

outdoor catering and such supply or service is

 

 

 

 

for cash, deferred payment or other valuable

 

 

 

 

consideration.

 

 

 

 

(vi)  Accommodation  in  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 two thousand five hundred

 

 

 

 

rupees  and  above  but  less  than  seven

 

 

 

 

thousand five hundred rupees per unit per day

 

 

 

 

or equivalent.

9

-

 

 

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

 

 

 

 

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) Accommodation in hotels including five

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

 

 

 

 

 

 

 

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

 

 

 

 

 

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  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

 

 

 

 

 

 

 

 

 

 

 

the service has not

 

 

 

 

 

been taken

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

Explanation

 

no.

 

 

 

 

 

(iv)]

 

 

 

 

 

(iv) Transport of passengers, with or without

 

Provided

 

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)]

 

 

 

 

 

(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

 

 

where  the  cost  of  fuel  is  included  in  the

 

credit of input tax

 

 

consideration   charged   from   the   service

 

charged on goods

 

 

recipient.

 

 

and

services

used

 

 

 

 

2.5

in

supplying

 

the

 

 

 

 

service

has

 

not

 

 

 

 

 

 

 

 

 

 

 

been taken

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

Explanation

 

no.

 

 

 

 

 

(iv)]

 

 

 

 

 

(vii) Passenger transport services other than

9

-

 

 

 

 

 

 

(i), (ii) (iii), (iv), (v) and (vi) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9

Heading 9965

(i)  Transport  of  goods  by  rail  (other

than

 

Provided

 

that

 

(Goods

services specified at item no. (iv)).

 

 

credit of input tax

 

transport

 

 

 

charged in respect

 

services)

 

 

 

of

goods

 

in

 

 

 

 

 

supplying

 

the

 

 

 

 

2.5

service

is

 

not

 

 

 

 

 

utilised for paying

 

 

 

 

 

union territory tax

 

 

 

 

 

or

integrated

 

tax

 

 

 

 

 

on

the

supply  of

 

 

 

 

 

the service

 

 

 

 

(ii) Transport of goods in a vessel.

 

 

Provided

 

that

 

 

 

 

 

credit of input tax

 

 

 

 

 

charged on goods

 

 

 

 

 

(other

than

 

on

 

 

 

 

2.5

ships,

vessels

 

 

 

 

including

bulk

 

 

 

 

 

 

 

 

 

 

carriers

 

 

and

 

 

 

 

 

tankers)

used

 

in

 

 

 

 

 

supplying

 

the

 

 

 

 

 

service

has

 

not

 

 

5

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

been taken

 

 

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

 

 

 

Explanation

no.

 

 

 

 

 

 

 

 

(iv)]

 

 

 

 

 

(iii)  Services  of  goods  transport  agency

 

Provided

 

that

 

 

 

(GTA) in relation to transportation of goods

 

credit of input tax

 

 

 

(including used household goods for personal

 

charged on goods

 

 

 

use).

 

 

 

 

and

services used

 

 

 

Explanation.-

“goods

transport

agency”

2.5

in

supplying

the

 

 

 

means any person who  provides service in

service

has

not

 

 

 

 

 

 

 

relation  to  transport  of  goods  by road  and

 

been taken

 

 

 

 

issues consignment note, by whatever name

 

[Please

refer

to

 

 

 

called.

 

 

 

 

Explanation

no.

 

 

 

 

 

 

 

 

(iv)]

 

 

 

 

 

(iv) Transport of goods in containers by rail

6

-

 

 

 

 

 

 

by any person other than Indian Railways.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(v) Goods transport services other than (i),

9

-

 

 

 

 

 

 

(ii), (iii) and (iv) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10

Heading 9966

(i) Renting of motorcab where the cost of fuel

 

Provided

 

that

 

(Rental

 

is included in the consideration charged from

 

credit of input tax

 

services

of

the service recipient.

 

 

 

charged

on goods

 

transport

 

 

 

 

 

 

and

services used

 

vehicles)

 

 

 

 

 

2.5

in

supplying

the

 

 

 

 

 

 

 

service

has

not

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

been taken

 

 

 

 

 

 

 

 

 

[Please

refer

to

 

 

 

 

 

 

 

 

Explanation

no.

 

 

 

 

 

 

 

 

(iv)]

 

 

 

 

 

(ii) Rental services of transport vehicles with

9

-

 

 

 

 

 

 

or without operators, other than (i)

above.

 

 

 

 

 

 

 

 

 

 

 

11

Heading 9967

(i) Services of goods transport agency (GTA)

 

Provided

 

that

 

(Supporting

 

in   relation   to   transportation   of   goods

 

credit of input tax

 

services

in

(including used household goods for personal

 

charged on goods

 

transport)

 

use).

 

 

 

 

and

services used

 

 

 

Explanation.-

“goods

transport

agency”

2.5

in

supplying

the

 

 

 

means any person who  provides service in

service

has

not

 

 

 

 

 

 

 

relation  to  transport  of  goods  by road  and

 

been taken

 

 

 

 

issues consignment note, by whatever name

 

[Please

refer

to

 

 

 

called.

 

 

 

 

Explanation

no.

 

 

 

 

 

 

 

 

(iv)]

 

 

 

 

 

(ii)  Supporting

services

in  transport  other

9

-

 

 

 

 

 

 

than (i) above.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

12

Heading 9968

Postal and courier services.

 

9

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

13

Heading 9969

Electricity, gas, water and other distribution

9

 

 

 

 

 

 

 

services.

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

14

Section 7

 

Financial and related services; real estate

 

 

 

 

 

 

 

 

services; and rental and leasing services.

 

 

 

 

 

15

Heading 9971

(i) Services provided by a foreman of a chit

6

Provided

 

that

 

(Financial

and

fund in relation to chit.

 

 

credit of input tax

 

 

 

 

 

 

 

 

6

 

 

 

 

 

 

 

 

 

related

Explanation.-

 

 

 

 

 

charged on goods

 

services)

(a) "chit" means a transaction whether called

 

used  in supplying

 

 

chit, chit fund, chitty, kuri, or by whatever

 

the service has not

 

 

name by or under which a person enters into

 

been taken

 

 

 

an  agreement  with  a  specified  number  of

 

[Please

refer

to

 

 

persons   that   every  one   of   them   shall

 

Explanation

no.

 

 

subscribe  a  certain  sum  of  money  (or  a

 

(iv)]

 

 

 

 

certain quantity of grain instead) by way of

 

 

 

 

 

 

periodical instalments over a definite period

 

 

 

 

 

 

and that each subscriber shall, in his turn, as

 

 

 

 

 

 

determined by lot or by auction or by tender

 

 

 

 

 

 

or in such other manner as may be specified

 

 

 

 

 

 

in the chit agreement, be entitled to a prize

 

 

 

 

 

 

amount;

 

 

 

 

 

 

 

 

 

 

 

(b) “foreman of a chit fund” shall have the

 

 

 

 

 

 

same   meaning   as   is   assigned   to   the

 

 

 

 

 

 

expression “foreman” in clause (j) of section

 

 

 

 

 

 

2 of the Chit Funds Act, 1982 (40 of 1982).

 

 

 

 

 

 

 

(ii) Transfer of the right to use any goods for

Same rate

 

 

 

 

 

any purpose (whether or not for a specified

of union

 

 

 

 

 

period) for cash, deferred payment or other

territory

 

 

 

 

 

valuable consideration.

 

 

 

tax as on

 

 

 

 

 

 

 

 

 

 

 

supply of

-

 

 

 

 

 

 

 

 

 

 

like goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

involving

 

 

 

 

 

 

 

 

 

 

 

transfer of

 

 

 

 

 

 

 

 

 

 

 

title in

 

 

 

 

 

 

 

 

 

 

 

goods

 

 

 

 

 

(iii)  Any  transfer  of  right  in  goods  or  of

Same rate

 

 

 

 

 

undivided share in goods without the transfer

of union

 

 

 

 

 

of title thereof.

 

 

 

 

territory

 

 

 

 

 

 

 

 

 

 

 

tax as on

 

 

 

 

 

 

 

 

 

 

 

supply of

-

 

 

 

 

 

 

 

 

 

 

like goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

involving

 

 

 

 

 

 

 

 

 

 

 

transfer of

 

 

 

 

 

 

 

 

 

 

 

title in

 

 

 

 

 

 

 

 

 

 

 

goods

 

 

 

 

 

(iv) Leasing of aircrafts by an operator for

 

 

 

 

 

 

operating

scheduled air transport service

or

 

Provided

 

that

 

 

scheduled

air

cargo

service

by  way

of

 

 

 

 

 

credit of input tax

 

 

transaction covered by clause (f) paragraph 5

 

 

 

 

charged on goods

 

 

of  Schedule  II

of  the

Central

Goods  and

 

 

 

 

used  in supplying

 

 

Services Act, 2017.

 

 

 

 

 

 

 

 

 

2.5

the service has not

 

 

Explanation.-

 

 

 

 

 

 

 

 

 

 

 

been taken

 

 

 

(a) “operator” means a person, organisation

 

 

 

 

 

[Please

refer

to

 

 

or enterprise engaged in or offering to engage

 

 

 

 

Explanation

no.

 

 

in aircraft operations;

 

 

 

 

 

 

 

 

 

 

(iv)]

 

 

 

 

(b) “scheduled air transport service” means

 

 

 

 

 

 

 

 

 

 

 

an air transport service undertaken between

 

 

 

 

 

 

 

 

7

 

 

 

 

 

 

 

 

 

 

the  same  two  or  more  places  operated

 

 

 

 

 

 

according to a published time table or with

 

 

 

 

 

 

flights  so  regular  or  frequent  that  they

 

 

 

 

 

 

constitute  a  recognisable  systematic  series,

 

 

 

 

 

 

each flight being open to use by members of

 

 

 

 

 

 

the public;

 

 

 

 

 

 

(c) “scheduled air cargo service” means air

 

 

 

 

 

 

transportation of cargo or mail on a scheduled

 

 

 

 

 

 

basis according to a published time table or

 

 

 

 

 

 

with flights so regular or frequent that they

 

 

 

 

 

 

constitute  a  recognisably  systematic  series,

 

 

 

 

 

 

not open to use by passengers.

 

 

 

 

 

 

(v) Financial and related services other than

9

 

 

 

 

 

(i), (ii), (iii) and (iv) above.

-

 

 

 

 

 

 

16

Heading 9972

Real estate services.

9

 

 

 

 

 

 

-

 

 

 

 

 

 

 

17

Heading 9973

(i)  Temporary  or  permanent  transfer  or

 

 

 

 

(Leasing

or

permitting   the   use   or   enjoyment   of

 

 

 

 

rental  services,

Intellectual Property (IP) right in respect of

6

-

 

 

with or without

goods  other  than  Information  Technology

 

 

 

 

operator)

 

software.

 

 

 

 

 

 

(ii)  Temporary  or  permanent  transfer  or

 

 

 

 

 

 

permitting   the   use   or   enjoyment   of

 

 

 

 

 

 

Intellectual Property (IP) right in respect of

9

-

 

 

 

 

Information Technology software.

 

 

 

 

 

 

[Please refer to Explanation no. (v)]

 

 

 

 

 

 

(iii) Transfer of the right to use any goods for

Same rate

 

 

 

 

 

any purpose (whether or not for a specified

of union

 

 

 

 

 

period) for cash, deferred payment or other

territory

 

 

 

 

 

valuable consideration.

tax as on

 

 

 

 

 

 

supply of

-

 

 

 

 

 

like goods

 

 

 

 

 

 

 

 

 

 

 

involving

 

 

 

 

 

 

transfer of

 

 

 

 

 

 

title in

 

 

 

 

 

 

goods

 

 

 

 

 

(iv)  Any  transfer  of  right  in  goods  or  of

Same rate

 

 

 

 

 

undivided share in goods without the transfer

of union

 

 

 

 

 

of title thereof.

territory

 

 

 

 

 

 

tax as on

 

 

 

 

 

 

supply of

-

 

 

 

 

 

like goods

 

 

 

 

 

 

 

 

 

 

 

involving

 

 

 

 

 

 

transfer of

 

 

 

 

 

 

title in

 

 

 

 

 

 

goods

 

 

 

 

 

(v)  Leasing of  aircrafts  by an  operator  for

 

Provided

that

 

 

 

operating scheduled air transport service or

2.5

credit of input tax

 

 

 

scheduled  air  cargo  service  by  way  of

charged on goods

 

 

 

 

 

 

 

transaction covered by clause (f) paragraph 5

 

used  in supplying

 

 

 

8

 

 

 

 

 

 

of  Schedule  II  of  the  Central  Goods  and

 

the service has not

 

 

Services Act, 2017.

 

 

 

 

been taken

 

 

 

Explanation.-

 

 

 

 

 

[Please

refer

to

 

 

(a) “operator” means a person, organisation

 

Explanation

no.

 

 

or enterprise engaged in or offering to engage

 

(iv)]

 

 

 

 

in aircraft operations;

 

 

 

 

 

 

 

 

 

 

(b) “scheduled air transport service” means

 

 

 

 

 

 

 

an air transport service undertaken between

 

 

 

 

 

 

 

the  same  two  or  more  places  operated

 

 

 

 

 

 

 

according to a published time table or with

 

 

 

 

 

 

 

flights  so  regular  or  frequent  that  they

 

 

 

 

 

 

 

constitute  a  recognisable  systematic  series,

 

 

 

 

 

 

 

each flight being open to use by members of

 

 

 

 

 

 

 

the public;

 

 

 

 

 

 

 

 

 

 

 

(c) “scheduled air cargo service” means air

 

 

 

 

 

 

 

transportation of cargo or mail on a scheduled

 

 

 

 

 

 

 

basis according to a published time table or

 

 

 

 

 

 

 

with flights so regular or frequent that they

 

 

 

 

 

 

 

constitute  a  recognisably  systematic  series,

 

 

 

 

 

 

 

not open to use by passengers.

 

 

 

 

 

 

 

 

(vi)  Leasing  or  rental  services,  with  or

Same rate

 

 

 

 

 

 

without operator, other than (i), (ii), (iii), (iv)

of union

 

 

 

 

 

 

and (v) above.

 

 

 

 

territory

 

 

 

 

 

 

 

 

 

 

 

tax as

 

 

 

 

 

 

 

 

 

 

 

applicable

 

 

 

 

 

 

 

 

 

 

 

on supply

-

 

 

 

 

 

 

 

 

 

 

of like

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

goods

 

 

 

 

 

 

 

 

 

 

 

involving

 

 

 

 

 

 

 

 

 

 

 

transfer of

 

 

 

 

 

 

 

 

 

 

 

title in

 

 

 

 

 

 

 

 

 

 

 

goods

 

 

 

 

18

Section 8

Business and Production Services

 

 

 

 

 

 

19

Heading 9981

Research and development services.

 

9

-

 

 

 

20

Heading 9982

Legal and accounting services.

 

9

-

 

 

 

21

Heading 9983

(i) Selling of space for advertisement in print

2.5

-

 

 

 

 

(Other

media.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

professional,

(ii) Other professional, technical and business

 

 

 

 

 

 

technical   and

services other than (i) above.

 

9

-

 

 

 

 

business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

services)

 

 

 

 

 

 

 

 

 

 

22

Heading 9984

Telecommunications,

broadcasting

and

9

-

 

 

 

 

 

information supply services.

 

 

 

 

 

 

 

 

 

 

 

 

23

Heading 9985

(i) Supply of tour operators services.

 

 

1.

Provided

that

 

(Support

Explanation.-

"tour

operator"  means

any

 

credit of input tax

 

services)

person engaged in the business of planning,

 

charged on goods

 

 

scheduling,

organizing,

arranging

tours

2.5

and

services used

 

 

(which   may   include   arrangements   for

 

in

supplying

the

 

 

accommodation, sightseeing or other similar

 

service

has

not

 

 

services)  by

any  mode

of  transport,

and

 

been taken

 

 

 

 

 

9

 

 

 

 

 

 

 

 

includes any person engaged in the business

 

[Please

refer   to

of operating tours.

 

Explanation

no.

 

 

(iv)]

 

 

 

 

2.

The bill issued

 

 

for

 

supply of

this

 

 

service

indicates

 

 

that it is inclusive

 

 

of

 

charges

of

 

 

accommodation

 

 

and

transportation

 

 

required

for

such

 

 

a

tour

and

the

 

 

amount charged in

 

 

the

bill

is

the

 

 

gross

amount

 

 

charged for such a

 

 

tour including the

 

 

charges

 

of

 

 

accommodation

 

 

and

transportation

 

 

required

for

such

 

 

a tour.

 

 

(ii) Support services other than (i) above

9

-

 

 

 

 

 

24            Heading 9986   (i) Support services to agriculture, forestry, fishing, animal husbandry.

 

Explanation. - Support services to agriculture, forestry, fishing, animal

 

husbandry                            mean                             -

 

(i)   Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of—

 

(a)   agricultural operations directly related to production of any agricultural produce

including

cultivation,

harvesting,

Nil

-

 

 

threshing, plant protection or testing;

 

 

 

(b)   supply of farm labour;

 

(c)          processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying,

 

cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for

 

10

 

 

the primary market;

 

(d)   renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

 

(e)    loading, unloading, packing, storage or warehousing of agricultural produce;

 

(f)  agricultural extension services;

 

(g)    services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

 

(ii)      Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.

 

(iii)   Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

 

 

 

 

(ii)  Support  services  to

mining,  electricity,

9

-

 

 

 

gas and water distribution.

 

 

 

 

 

 

 

25

Heading 9987

Maintenance, repair and installation

(except

9

-

 

 

 

construction) services.

 

 

 

 

 

 

 

 

 

26

Heading 9988

(i) Services by way of job work in relation to-

 

 

 

(Manufacturin

(a) Printing of newspapers;

 

 

 

 

g  services  on

(b) Textile yarns (other than of man-made

 

 

 

physical

inputs

fibres) and textile fabrics;

 

 

 

 

(goods)

owned

(c)  Cut  and  polished  diamonds;  precious

 

 

 

by others)

and semi-precious stones; or plain and

 

 

 

 

 

studded  jewellery  of  gold  and  other

 

 

 

 

 

precious  metals,  falling  under  Chapter

 

 

 

 

 

71 in the First Schedule to the Customs

 

 

 

 

 

Tariff Act, 1975 (51of 1975);

 

 

 

 

 

 

(d)  Printing  of  books

(including

Braille

2.5

-

 

 

 

books), journals and periodicals;

 

 

 

 

 

 

(e) Processing of hides, skins and leather

 

 

 

 

 

falling  under  Chapter  41  in  the  First

 

 

 

 

 

Schedule  to  the  Customs  Tariff  Act,

 

 

 

 

 

1975 (51of 1975).

 

 

 

 

 

 

 

Explanation.-  “man  made  fibres”  means

 

 

 

 

 

staple  fibres  and  filaments  of  organic

 

 

 

 

 

polymers  produced

by  manufacturing

 

 

 

 

 

processes either,-

 

 

 

 

 

 

 

(a) by polymerisation of organic monomers

 

 

 

 

 

11

 

 

 

 

 

 

 

 

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

 

 

 

 

 

 

 

 

 

(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

 

 

 

 

 

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,

 

 

 

 

 

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

 

 

 

 

 

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

 

 

 

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

-

 

 

 

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.

 

 

 

 

 

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

Domestic services.

 

 

9

-

37

Heading 9999

Services

provided

by

extraterritorial

9

-

 

 

organisations and bodies.

 

 

 

 

 

 

 

  1. 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.

 

  1. 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.

 

 

 

  1. 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:

           

  Notification No. 11/2017 – Union territory tax (Rate) , GST<