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”;
	99	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
		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: -

 

(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
31B		Heading	Services  by  National  Pension  System  (NPS)	Nil	Nil”;
		9971	Trust to its members against consideration in
		or	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)

“65B

Heading

Services   supplied   by   a   State

Nil

Provided that at the end of

9991  or

Government

to

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

by

been granted mining lease, quarry

State  Government

to

the

lease  or  license  or  other  mineral

ERCC

of  assignment

of

concession

under

the  Mines

and

right to collect royalty and

Minerals

(Development

and

where

such  amount

of

Regulation)  Act,  1957  (67  of

goods

and

services

tax

1957), the rules made thereunder

paid

by

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.				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			by
						State  Government				to	the
						ERCC	of  assignment				of
						right to collect royalty and
						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.”.