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

 

 

 

 

 

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

 

 

 

 

 

 

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 26th 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

 

 

 

 

 

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

 

 

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: -

width="61">

 

 

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 27th 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 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No.2/2018 - Union Territory Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 76 (E), dated the 25th January, 2018.

 

 

 

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(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

 

 

 

 

 

 

 

 

 

 Name: