Union territory tax (Rate) Notification No. 12 of 2017 DT 28th June, 2017, GST Posted on 19 April 2023 Category : Notifications Heading 9991 Yojana. 38 Heading 9971 Services by way of collection of Nil Nil or contribution under any pension scheme Heading 9991 of the State Governments. 39 Heading 9971 Services by the following persons in Nil Nil or respective capacities – Heading 9985 (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a Notification No. 12/2017 Union territory tax (Rate) DT on 28th June, 2017, GST The Extract of GST Notification No. 12/2017-Union territory tax (Rate) is Given below: Notification No. 12/2017 – 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. 12/2017- 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 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 exempts the intra-State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. Chapter, Description of Services Rate Condition No. Section, (per cent.) Heading, Group or Service Code (Tariff) (1) (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under Nil Nil section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable business facilitator or a business 10 correspondent with respect to services mentioned in entry (a); or (c) business facilitator or a business correspondent to an insurance company in a rural area. 40 Heading 9971 Services provided to the Central Nil Nil or Government, State Government, Union Heading 9991 territory under any insurance scheme for &nbp> 67 Heading 9992 Services provided by the Indian Nil Nil Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: - (a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. which total premium is paid by the Central Government, State Government, Union territory. 41 Heading 9972 One time upfront amount (called as Nil Nil premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. 42 Heading 9973 Services provided by the Central Nil Nil or Government, State Government, Union Heading 9991 territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. 43 Heading 9973 Services of leasing of assets (rolling Nil Nil stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. 44 Heading 9981 Services provided by an incubatee up to Nil Nil a total turnover of fifty lakh rupees in a activities. 2 Chapter 99 Services by way of transfer of a going Nil Nil concern, as a whole or an independent part thereof. 3 Chapter 99 Pure services (excluding works contract Nil Nil service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the 1 68 Heading 9992 Services provided to a recognised sports Nil Nil or body by- Heading 9996 (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. 69 Heading 9992 Any services provided by, _ Nil Nil or (a) the National Skill Development Heading 9983 Corporationsetupby the or Government of India; Heading 9991 (b) a Sector Skill Council approved by the National Skill Development Corporation; span="6" valign="bottom" width="285"> financial year subject to the following conditions, namely:- (a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not elapsed from the date of entering into an agreement as an incubatee. 11 45 Heading 9982 Services provided by- Nil Nil or (a) an arbitral tribunal to – Heading 9991 (i) any person other than a business entity; or (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; 17 (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National 92"> tr> (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of <; Constitution. 4 Chapter 99 Services by Central Government, State Nil Nil Government, Union territory, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. 5 Chapter 99 Services by a governmental authority by Nil Nil way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. 6 Chapter 99 Services by the Central Government, Nil Nil State Government, Union territory or Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any other Scheme implemented by the National Skill Development Corporation. 70 Heading 9983 Services of assessing bodies empanelled Nil Nil or centrally by the Directorate General of Heading 9985 Training, Ministry of Skill Development or and Entrepreneurship by way of Heading 9992 assessments under the Skill local auttd valign="bottom" width="83"> special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. 46 Heading 9983 Services by a veterinary clinic in Nil Nil relation to health care of animals or birds. hority excluding the following services— (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. 7 Chapter 99 Services provided by the Central Nil Nil valign="bottom" width="39"> &nbs; 47 Heading 9983 Services provided by the Central Nil Nil or Government, State Government, Union Heading 9991 territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required 12 under any law for the time being in force. &nbp; Development Initiative Scheme. 71 Heading 9992 Services provided by training providers Nil Nil (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the National Council for Vocational Training. 72 Heading 9992 Services provided to the Central Nil Nil Government, State Government, Union Government, 48 Heading 9983 Taxable services, provided or to be Nil Nil or provided, by a Technology Business any other Incubator or a Science and Technology Heading of Entrepreneurship Park recognised by the Chapter 99 National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubatorsrecognisedby the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year. Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency 2 Government of India. 49 Heading 9984 Services by way of collecting or Nil Nil providing news by an independent journalist, Press Trust of India or United News of India. 50 Heading 9984 Services of public libraries by way of Nil Nil lending of books, publications or any other knowledge-enhancing content or material. 51 Heading 9984 Services provided by the Goods and Nil Nil Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. 52 Heading 9985 Services by an organiser to any person in Nil Nil respect of a business exhibition held outside India. 53 Heading 9985 Services by way of sponsorship of Nil Nil sporting events organised - (a) by a national sports federation, or its affiliated federations, where the territory administration under any training programme for which total expenditure is borne by the Central Government, State Government, Union territory administration. 73 Heading 9993 Services provided by the cord blood Nil Nil banks by way of preservation of stem cells or any other service in relation to such preservation. 74 Heading 9993 Services by way of- Nil Nil participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or 13 Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. 8 Chapter 99 Services provided by the Central Nil Nil Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. 54 Heading 9986 Services relating to cultivation of plants Nil Nil 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, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, 18 (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. 75 Heading 9994 Services provided by operators of the Nil Nil common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio- medical waste or the processes incidental thereto.  th="111"> 9 Chapter 99 Services provided by Central Nil Nil Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a ; 76 Heading 9994 Services by way of public conveniences Nil Nil such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. 77 Heading 9995 Service by an unincorporated body or a Nil Nil non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution – (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of five thousand rupees per month per member for 3 vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service 5"> 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 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; sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. 78 Heading 9996 Services by an artist by way of a Nil Nil performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by< width="83"> (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. 55 Heading 9986 Carrying out an intermediate production Nil Nil process as job work in relation to cultivation of plants and rearing of all 14 life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or does not exceed five thousand rupees in a financial year. 10 Heading 9954 Services provided by way of pure labour Nil Nil contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri /p> 19 such artist as a brand ambassador. 79 Heading 9996 Services by way of admission to a Nil Nil museum, national park, wildlife sanctuary, tiger reserve or zoo. 80 Heading 9996 Services by way of training or coaching Nil Nil in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. 81 Heading 9996 Services by way of right to admission to- Awas Yojana. 11 Heading 9954 Services by way of pure labour contracts Nil Nil of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. 12 Heading 9963 Services by way of renting of residential Nil Nil or dwelling for use as residence. Heading 9972 13 Heading 9963 Services by a person by way of- &n"92"> Nil Nil (a)circus,dance,ortheatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than Rs 250 per person as referred to in (a), (b) and (c) above. 2. Definitions. - For the purposes of this notification, unless the context otherwise requires, - (a) “advertisement” means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; (b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); (c) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training; (d) “agricultural produce” means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (e) “Agricultural Produce Marketing Committee or Board” means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; 20 (f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) “approved vocational education course” means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) “authorised dealer of foreign exchange” shall have the same meaning assigned to “Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (l) “banking company” has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); (m) “brand ambassador” means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person; (n) “business entity” means any person carrying out business; (o) “business facilitator or business correspondent” means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India; (p) “Central Electricity Authority” means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (r) “charitable activities” means activities relating to - 21 (i) public health by way of ,- (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion , spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (t) “contract carriage” has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u)“courier agency” means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (bsp; Nil Nil or (a) conduct of any religious ceremony; bottom" width="77"> agricultural produce. 56 Heading 9988 Services by way of slaughtering of Nil Nil animals. 57 Heading 9988 Services by way of pre-conditioning, Nil Nil pre-cooling, ripening, waxing, retail or packing, labelling of fruits and any other vegetables which do not change or alter Heading of the essential characteristics of the said Section 8 and fruits or vegetables. Section 9 58 Heading 9988 Services provided by the National Centre Nil Nil or for Cold Chain Development under the Heading 9992 Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination. 59 Heading 9999 Services by a foreign diplomatic Nil Nil mission located in India. 60 Heading 9991 Services by a specified organisation in Nil Nil respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government of India, under bilateral arrangement. 61 Heading 9991 Services provided by the Central Nil Nil Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. 62 Heading 9991 Services provided by the Central Nil Nil or Government, State Government, Union Heading 9997 territory or local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Central Government, State Government, Union territory or local authority under such contract. 63 Heading 9991 Services provided by the Central Nil Nil Government, State Government, Union 15