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

 

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 30th 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 28th 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 28th 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: -

 

(1)

(2)

(3)

(4)

(5)

 

 

 

 

 

“82A

Heading

Services by way of right to admission to the events

Nil

Nil”.

 

9996

organised  under  FIFA  U-17  Women's  World  Cup

 

 

 

 

2020.

 

 

 

 

 

 

 

  

2. This notification shall come into force with effect from the 1st day of October, 2019. 

 

[F. No.354/136/2019 -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. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No. 13/2019 - Union Territory Tax (Rate), dated the 31st July, 2019 vide number G.S.R. 544(E), dated the 31st July, 2019.

 

 

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