Union territory tax (Rate) Notification No. 21 of 2019 DT 30th September, 2019, GST

 

  

 Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019. 

The Extract of GST Notification No. 21/2019-Union territory tax (Rate) is Given below: 

  Notification No. 21/2019 – 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. 21/2019- Union Territory Tax (Rate)

 

New Delhi, the 30^th September, 2019

 

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 further 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)                against serial number 7, in the

 

“twenty lakh rupees (ten lakh preceding financial year”, the substituted, namely, – 

 entry in column (3), for the words and brackets, rupees  in case  of a  special category state) in  the following  words,  brackets  and  figures  shall  be 

“such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

 

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

 

 

(1)	(2)		(3)			(4)		(5)
“9AA	Chapter	Services	provided	by   and	to	Nil	Provided	that  Director
	99	Fédération	Internationale		de		(Sports),	Ministry		of
		Football  Association		(FIFA)	and		Youth	Affairs		and
		itssubsidiaries		directly	or		Sports certifies		that	the
		indirectly  related  to  any  of  the					services	are directly or
		events under FIFA U-17 Women's					indirectly related to any
		World Cup 2020 to be hosted in					of   the	events	under
		India.					FIFA   U-17   Women's
							World Cup 2020.”;

 

 (c)                against serial number 14, in the entry in column (3), after the word „below?, the words „or equal to? shall be inserted;

 

(d)               against serial number 19A, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

 

(e)                against serial number 19B, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

 

(f)                after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: -

 

(1)	(2)				(3)			(4)	(5)
“24B	Heading		Services by way of storage or warehousing					Nil	Nil”;
	9967	or	of   cereals,   pulses,   fruits,   nuts   and
	Heading		vegetables,	spices,   copra,   sugarcane,
	9985		jaggery,  raw  vegetable  fibres  such  as
			cotton,	flax,	jute	etc.,	indigo,
			unmanufactured		tobacco,	betel	leaves,
			tendu leaves, coffee and tea.

 

(g)               after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)	(5)
“29B	Heading	Services of life insurance provided or agreed to	Nil	Nil”;
	9971 or	be  provided  by  the  Central  Armed  Police
	Heading	Forces  (under  Ministry  of  Home  Affairs)
	9991	Group Insurance Funds to their members under
		the Group Insurance Schemes of the concerned
		Central Armed Police Force.

 

(h)               against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla Shasya Bima” shall be inserted;

 

(i)                 against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year”, wherever they occur, the following words, brackets and figures shall be substituted, namely, –

 

“such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

 

(j)                 after serial number 82 and the entries relating thereto, the following shall be inserted, namely: -