Notification No. 21/2017 Union territory tax (Rate) DT on 22^nd August, 2017, GST

 

 

Seeks to amend notification No. 12/2017-UTT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

 

The Extract of GST Notification No. 21/2017-Union territory tax (Rate) is Given below:

          

  Notification No. 21/2017 – 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. 21/2017- Union Territory Tax (Rate)

 

New Delhi, the 22^nd August, 2017

 

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the

 

Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28^th June, 2017, namely:-

 

In the said notification,-

 

(i)  in the Table,-

 

(a)    after serial number 9 and the entries relating thereto, the following shall be inserted namely:-

 

(1)	(2)		(3)			(4)			(5)
“9A	Chapter 99	Services	provided	by  and	to		Provided that Director
		Fédération	Internationale		de		(Sports),		Ministry	of
		Football Association (FIFA) and					Youth		Affairs	and
		its    subsidiaries		directly	or		Sports		certifies	that
		indirectly  related  to  any  of  the				Nil	the	services		are
		events  under  FIFA  U-17  World					directly		or  indirectly
		Cup 2017 to be hosted in India.					related  to  any  of  the
							events under FIFA U-
							17 World Cup 2017.”;

 

 (b)   after serial number 11 and the entries relating thereto, the following shall be inserted namely:-

 

(1)	(2)	(3)	(4)	(5)
“11A	Heading 9961	Service  provided  by  Fair  Price	Nil	Nil
	or	Shops to  Central Government by
		1