Union territory tax (Rate) Notification No. 14 of 2018 DT 26th July, 2018, GST
Posted on
11 June 2022 Category : Notifications ">
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31B
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Heading
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Services by National Pension System (NPS)
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Nil
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Nil”;
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9971
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Trust to its members against consideration in
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or
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the form of administrative fee.
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Heading
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9991
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(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“34A
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Heading
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Services supplied by Central Government, State
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Nil
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Nil”;
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9971
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Government,Unionterritory totheir
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undertakings or Public Sector Undertakings
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(PSUs) by way of guaranteeing the loans taken
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by such undertakings or PSUs from the
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financial institutions.
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(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: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“47A
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Heading
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Services by way of licensing, registration and
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Nil
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Nil”;
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9983
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or
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analysis or testing of food samples supplied by
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Heading
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the Food Safety and Standards Authority of
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9991
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India (FSSAI) to Food Business Operators.
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(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“55A
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Heading
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Services by way of artificial insemination of
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Nil
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Nil”;
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9986
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livestock (other than horses).
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(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“65B
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Heading
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Services supplied by a State
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Nil
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Provided that at the end of
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9991 or
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Government
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to
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Excess Royalty
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the contract period, ERCC
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any
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Collection Contractor (ERCC) by
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shall submit an account to
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other
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way of assigning the right to
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the State Government and
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Heading
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collect royalty on behalf of the
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certify
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that the amount of
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State Government on the mineral
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goods
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and
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services
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tax
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dispatched by the mining lease
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deposited by mining lease
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holders.
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holders on royalty is more
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than
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the
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goods
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and
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Explanation.-
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“mining
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lease
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services tax exempted on
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holder” means a person who has
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the service
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provided
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by
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been granted mining lease, quarry
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State Government
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to
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the
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lease or license or other mineral
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ERCC
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of assignment
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of
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concession
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under
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the Mines
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and
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right to collect royalty and
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Minerals
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(Development
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and
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where
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such amount
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of
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Regulation) Act, 1957 (67 of
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goods
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and
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services
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tax
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1957), the rules made thereunder
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paid
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by
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mining
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lease
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or the rules made by a State
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holders
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is
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less than
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the
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Government under sub-section (1)
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amount
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of
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goods
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and
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of section 15 of the Mines and
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services tax exempted, the
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Minerals
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(Development
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and
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exemption
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shall
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be
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Regulation) Act, 1957.
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restricted to such amount
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as is equal to the amount
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of goods and services tax
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paid by the mining lease
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holders
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and
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the
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ERCC
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shall pay the
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difference
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between
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goods
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and
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services tax exempted on
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the service
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provided
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by
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State Government
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to
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the
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ERCC
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of assignment
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of
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right to collect royalty and
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goods
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and
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services
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tax
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paid by the mining lease
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holders on royalty.”;
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(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“77A
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Heading
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Services provided by an unincorporated body or
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Nil
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Nil”;
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9995
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a non-profit entity registered under any law for
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the time being in force, engaged in,-
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(i) activities relating to the welfare of
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industrial or agricultural labour or
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farmers; or
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(ii) promotion of trade, commerce,
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industry,
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agriculture,
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art,
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science,
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literature, culture, sports, education, social
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welfare,
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charitable
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activities
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and
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protection of environment,
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to its own members against consideration in the
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form of membership fee upto an amount of
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one
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thousand rupees (Rs 1000/-)
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per member per
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year.
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(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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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: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“9D
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Chapter
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Services by an old age home run by Central
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Nil
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Nil”;
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99
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Government, State Government or by an entity
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registered under section 12AA of the Income-tax
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Act, 1961 (43 of 1961) to its residents (aged 60
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years or more) against consideration upto twenty-
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five thousand rupees per month per member
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provided that the consideration charged is
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inclusive of charges for boarding, lodging and
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maintenance.
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(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“10A
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Heading
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Services supplied by electricity distribution
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Nil
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Nil”;
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9954
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utilities by way of construction, erection,
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commissioning, or installation of infrastructure for
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extending electricity distribution network upto the
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tube well of the farmer or agriculturalist for
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agricultural use.
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(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: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“24A
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Heading
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Services by way of warehousing of minor forest
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Nil
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Nil”;
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9967
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or
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produce.
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Heading
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9985
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(i) after serial number 31 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
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(1)
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(2)
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(3)
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(4)
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(5)
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“31A
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Heading
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Services by Coal Mines Provident Fund
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Nil
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Nil
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9971
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Organisation to persons governed by the Coal
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or
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Mines Provident Fund and Miscellaneous
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Heading
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Provisions Act, 1948 (46 of 1948).
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9991
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Name:
*
*
*
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