Union territory tax (Rate) Notification No. 14 of 2018 DT 26th July, 2018, GST

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Union territory tax (Rate) Notification No. 14 of 2018 DT 26th July, 2018, GST

Posted on 11 June 2022 Category : Notifications

31B

Heading

Services by National Pension System (NPS)

Nil

Nil”;

9971

Trust to its members against consideration in

the form of administrative fee.

Heading

9991

(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)

“34A	Heading	Services supplied by Central Government, State	Nil	Nil”;
	9971	Government,Unionterritory totheir
		undertakings or Public Sector Undertakings
		(PSUs) by way of guaranteeing the loans taken
		by such undertakings or PSUs from the
		financial institutions.

(k) against serial number 36A, in the entry in column (3), after the figures “36” the word and figures “or 40” shall be inserted;

(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)		(3)	(4)	(5)

“47A	Heading		Services by way of licensing, registration and	Nil	Nil”;
	9983	or	analysis or testing of food samples supplied by
	Heading		the Food Safety and Standards Authority of
	9991		India (FSSAI) to Food Business Operators.

(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)

“55A	Heading	Services by way of artificial insemination of	Nil	Nil”;
	9986	livestock (other than horses).

(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

Notification No. 14/2018 Union territory tax (Rate) DT on 26th July, 2018, GST

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

The Extract of GST Notification No. 14/2018-Union territory tax (Rate) is Given below:

Notification No. 14/2018 – 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. 14/2018- Union Territory Tax (Rate)

New Delhi, the 26^th July, 2018

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 4, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;

(b) against serial number 5, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;

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

(1)

(2)

(3)

(4)

(5)

“9D

Chapter

Services by an old age home run by Central

Nil

Nil”;

Government, State Government or by an entity

registered under section 12AA of the Income-tax

Act, 1961 (43 of 1961) to its residents (aged 60

“65B

Heading

Services supplied by a State

Nil

Provided that at the end of

9991 or

Government

Excess Royalty

the contract period, ERCC

any

Collection Contractor (ERCC) by

shall submit an account to

other

way of assigning the right to

the State Government and

Heading

collect royalty on behalf of the

certify

that the amount of

State Government on the mineral

goods

and

services

tax

dispatched by the mining lease

deposited by mining lease

holders.

holders on royalty is more

than

the

goods

and

Explanation.-

“mining

lease

services tax exempted on

holder” means a person who has

the service

provided

been granted mining lease, quarry

State Government

the

lease or license or other mineral

ERCC

of assignment

concession

under

the Mines

and

right to collect royalty and

Minerals

(Development

and

where

such amount

Regulation) Act, 1957 (67 of

goods

and

services

tax

1957), the rules made thereunder

paid

mining

lease

or the rules made by a State			holders	is	less than		the
Government under sub-section (1)			amount	of	goods		and
of section 15 of the Mines and			services tax exempted, the
Minerals	(Development	and	exemption			shall	be
Regulation) Act, 1957.		years or more) against consideration upto twenty-
five thousand rupees per month per member
provided that the consideration charged is
inclusive of charges for boarding, lodging and
maintenance.

(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)

“10A	Heading	Services supplied by electricity distribution	Nil	Nil”;
	9954	utilities by way of construction, erection,
		commissioning, or installation of infrastructure for
		extending electricity distribution network upto the
		tube well of the farmer or agriculturalist for
		agricultural use.

(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;

(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures“2019” shall be substituted;

(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;

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

tom" width="45">

restricted to such amount

as is equal to the amount

of goods and services tax

paid by the mining lease

holders

and

the

ERCC

shall pay the

difference

between

goods

and

services tax exempted on

the service

provided

State Government

the

ERCC

of assignment

right to collect royalty and

(1)	(2)		(3)	(4)	(5)

“24A	Heading		Services by way of warehousing of minor forest	Nil	Nil”;
	9967	or	produce.
	Heading
	9985

(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)

“31A	Heading	Services by Coal Mines Provident Fund	Nil	Nil
	9971	Organisation to persons governed by the Coal
	or	Mines Provident Fund and Miscellaneous
	Heading	Provisions Act, 1948 (46 of 1948).
	9991
					goods	and	services	tax
					paid by the mining lease
					holders on royalty.”;

(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)		(3)				(4)	(5)

“77A	Heading	Services provided by an unincorporated body or					Nil	Nil”;
	9995	a non-profit entity registered under any law for
		the time being in force, engaged in,-
		(i) activities relating to the welfare of
		industrial or agricultural labour or
		farmers; or
		(ii) promotion of trade, commerce,
		industry,	agriculture,	art,	science,
		literature, culture, sports, education, social
		welfare,	charitable	activities		and
		protection of environment,
		to its own members against consideration in the
		form of membership fee upto an amount of				one
		thousand rupees (Rs 1000/-)		per member per
		year.

(ii) in paragraph 3, in the Explanation, after clause

(iii), the following clause shall be inserted, namely:-

“(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.”.

2. This notification shall come into force with effect from 27^th of July, 2018.

[F. No.354/13/2018 -TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: -The principal notification No. 12/2017 - Union Territory Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28^th June, 2017 and was last amended by notification No.2/2018 - Union Territory Tax (Rate), dated the 25^th January, 2018 vide number G.S.R. 76 (E), dated the 25^th January, 2018.

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