Union territory tax (Rate) Notification No. 14of 2019 DT 30th September, 2019, GST

 

Notification No. 14/2019 Union territory tax (Rate) DT on 30th September, 2019, GST

 

 

Seeks to amend notification No 1/2017- Union territory Tax (Rate) dated 28.6.2017 so as to specify effective UTGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. 

The Extract of GST Notification No. 14/2019-Union territory tax (Rate) is Given below: 

  Notification No. 14/2019 – Union territory tax (Rate), GST

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, PART II, SECTION 3, SUB-SECTION (i), EXTRAORDINARY] 

GOVERNMENT OF INDIA 

MINISTRY OF FINANCE 

(Department of Revenue) 

Notification No. 14/2019- Union territory Tax (Rate) 

New Delhi, the 30th September, 2019

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-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. 710(E), dated the 28th June, 2017, namely:-

 

In the said notification, -

 

  1. in Schedule I – 2.5%, -

 

(i)     S. No. 33A and the entries relating thereto shall be omitted;

 

(ii)   against S. No. 164, in the entry in column (3), after item ii, the following item shall be inserted, namely: - 

“iii. Marine Fuel 0.5% (FO)”; 

(iii)   against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00, 6305 33 00, 6309], shall be substituted;

 

(iv)    after S. No. 234B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 

“234C       8509     Wet grinder consisting of stone as grinder”; 

 

(v)      S. Nos. 235 to 242 and the entries related thereto, shall be omitted;

 

  1. in Schedule II - 6%, -

 

(i)      after S. No. 80A and entries relating thereto, the following S. No. and entries shall be inserted namely: -

 

“80AA

3923

Woven and non-woven bags and sacks of polyethylene or

 

or

polypropylene strips or the like, whether or not laminated,

 

6305

of a kind used for packing of goods”;

 

 

 

  

(ii)             S. No. 201A and the entries relating thereto shall be omitted;

 

(iii)             after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -

 

entries shall be inserted, namely: -

 

“205A

8601

Rail  locomotives  powered  from  an  external  source  of electricity or by electric accumulators

205 B

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof

205C

8603

Self-propelled railway or tramway coaches, vans and trucks,other than those of heading 8604

205D

8604

Railway  or  tramway  maintenance  or  service  vehicles,whether  or  not  self-propelled  (for  example,  workshops,cranes,  ballast  tampers,  track  liners,  testing  coaches  and track inspection vehicles)

205E

8605

Railway or tramway passenger coaches, not self-propelled;luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604)

205F

8606

Railway  or  tramway  goods  vans  and  wagons,  not  self-propelled

205G

8607

Parts of railway or tramway locomotives or rolling-stock;such as Bogies, bissel-bogies, axles and wheels, and parts thereof

205H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control  equipment  for  railways,  tramways,  roads,  inland waterways, parking facilities, port installations or airfields;

parts of the foregoing”;

 

 

 (iv)             against S. No. 231B, in column (3), after the words “Slide fasteners”, the words “and parts thereof”, shall be inserted;

 

  1. in Schedule III - 9%, - 

 

(i).      against S. No. 24A, in column (3), after the words “coconut water”, the words “and caffeinated beverages” shall be inserted;

 

(ii).     against S. No. 108, in column (3), after the words “other closures, of plastics”, the brackets, words, letters and figures “(except the items covered in Sl. No. 80AA in Schedule II]), shall be inserted;

 

(iii).   in S. No. 400, for the entry in column (3), the entry, “Following motor vehicles of length not exceeding 4000 mm, namely: -

 

(a)    Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and

 

(b)   Diesel driven vehicles of engine capacity not exceeding 1500 cc

 

for persons with orthopedic physical disability, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Department”, shall be substituted;

 

(iv).   S. No. 446 and the entries relating thereto shall be omitted;

 

  1. in Schedule IV – 14%, -

 

(i). after S. No. 12 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely: -

 

“12A.

22029990

Caffeinated Beverages”;

 

 

 

 

  1. in Schedule V – 1.5%, -

 

(i)     S. No. 3 and the entries relating thereto shall be omitted;

 

(ii)   S. No. 4 and the entries relating thereto shall be omitted;

 

  1. in Schedule VI – 0.125%, -

 

(i)                 in S. No. 2, for the entry in column (3), the entry, “precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport”, shall be substituted;

 (ii)               S. No. 2A and the entries relating thereto shall be omitted; 

 

(iii)               in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport”, shall be substituted;

 

(iv)   S. No. 4 and the entries relating thereto, shall be omitted;

 

 

  1. This notification shall come into force on the 1st day of October, 2019.

 

 

 

[F.No.354/131/2019-TRU]

 

 

(Gunjan Kumar Verma) 

Under Secretary to the Government of India

 

 

Note: - The principal notification No.1/2017- 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. 710(E), dated the 28th June, 2017 and last amended by Notification No. 13/2019-Union territory Tax (Rate) dated 31st July, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 544 (E), dated the 31st July, 2019.

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Term Revocation of cancellation of registration under GST 

What is returns mechanism under GST 

Revised Threshold limit under GST

Zero rated supply, section 16 of IGST Act,2017            

section 14 of IGST Act,2017, Special provision for payment of tax by a supplier                                                            

Section 59 of CGST Act, 2017 Self-assessment

Difference between SGST and CENVAT

Difference between SGST and Central Excise Tax

How to claim ITC under imports?

Procedures to claim Drawback after GST implementation

How is IGST calculated under Imports?
How is IGST rate on imports treated?

GST and e-Commerce Business, FAQ

How to export goods from India?

How to get Export Order?

Export benefit schemes in India

Export procedures and documentation

 Is Airway bill a documents of title?

 Is Customs House Agents (CHA ) required to be appointed mandatory?

 Is DP terms of payment safe in export business?

Is Letter of Credit LC safe for an Importer?

 Is ON BOARD CERTIFICATE required for LC negotiation

 Is Received for shipment Bill of Lading sufficient for LC negotiation?

 Is Risk Management System (RMS) simplify import? What is RMS in import.

How to export from India to Iraq?


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers