Notification No. 20/2017 Union territory tax (Rate) DT on 22^nd August, 2017, GST

 

Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6%. 

 

The Extract of GST Notification No. 20/2017-Union territory tax (Rate) is Given below:

          

  Notification No. 20/2017 – 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. 20/2017-Union Territory Tax (Rate)

 

New Delhi, the 22^nd August, 2017

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-

 

section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section

 

(1)   of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the

 

Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- Union

 

Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28^th June, 2017, namely:-

 

In the said notification, in the Table,-

 

(i)   against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

	(3)		(4)	(5)
“(iii) Composite supply of works contract as defined in
clause	(119) of section 2 of  the Central Goods and
Services Tax Act, 2017, supplied  to the Government, a
local  authority or  a  Governmental  authority by way
of construction, erection,  commissioning,  installation,
completion, fitting out, repair, maintenance, renovation,
or alteration of, -
(a) a  historical  monument,  archaeological		site  or	6	-
	remains of national importance, archaeological
	excavation,  or  antiquity  specified  under  the
	Ancient Monuments  and Archaeological  Sites
	and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply
	(ii) water treatment, or (iii) sewerage treatment
	or disposal.
	1

(iv)   Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and

 

Services		Tax	Act,		2017,   supplied	by   way
of construction, erection,					commissioning,	installation,
completion, fitting out, repair, maintenance, renovation,
or alteration of,-
(a) a		road,  bridge,  tunnel,  or  terminal  for  road
	transportation for use by general public;
(b) a		civil  structure  or  any  other  original  works
	pertaining to a scheme under Jawaharlal Nehru
	National  Urban  Renewal  Mission  or  Rajiv
	Awaas Yojana;
(c) a		civil  structure  or  any  other  original  works
	pertaining		to	the  “In-situ  rehabilitation			of	6	-
	existing slum dwellers using land as a resource
	through		private		participation”	under	the
	Housing  for   All   (Urban)   Mission/Pradhan
	Mantri  Awas  Yojana,  only  for  existing  slum
	dwellers;
(d) a		civil  structure  or  any  other  original  works
	pertaining  to  the  “Beneficiary  led  individual
	house  construction  /  enhancement”  under  the
	Housing  for   All   (Urban)   Mission/Pradhan
	Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant,
	except located as a part of a factory; or
(f)	a   structure   meant   for   funeral,   burial   or
	cremation of deceased.
(v) Composite supply of works contract as defined in
clause	(119) of section 2 of  the Central Goods and
Services		Tax   Act,		2017,   supplied   by  way			of
construction, erection, commissioning, or installation of
original works pertaining to,-
(a) railways, excluding monorail and metro;
(b) a single residential unit otherwise than as a part								6	-
	of a residential complex;

 

(c)   low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

 

(d) low cost houses up to a carpet area of 60 square
	metres per house in a housing project approved
	by the competent authority under-
	(1)   the   “Affordable   Housing   in
	Partnership” component of the Housing
	for All (Urban) Mission/Pradhan Mantri
	Awas Yojana;
	(2)  any  housing  scheme  of  a  State
	Government;
(e)	post-harvest	storage	infrastructure	for
	agricultural produce including a cold storage for
	such purposes; or
(f)	mechanised   food   grain   handling   system,
	machinery  or  equipment  for  units  processing
	agricultural  produce  as  food  stuff  excluding
	alcoholic beverages.
(vi) Construction services other than (i), (ii), (iii), (iv)					9	-”;
and (v) above.

 

 (ii)   against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)	(4)			(5)
“(vi) Transport of passengers by motorcab where the		Provided that credit
cost of fuel is included in the consideration charged		of input tax charged
from the service recipient.		on	goods		and
		services		used	in
	2.5	supplying			the
		service has not been
		taken.
		[Please		refer	to
		Explanation			no.
		(iv)]
		or
	6			-”;

  

(iii)   against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)	(4)	(5)

 

“(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

 

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

 

Provided that credit of input tax charged

 

 

on goods and services used in

supplying                 the

2.5

 

service has not been taken.

 

[Please       refer       to

 

Explanation no. (iv)]

 

or

 

 

Provided   that    the

 

goods transport agency opting to pay Union territory tax @ 6% under this

entry                      shall,

6

thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it.”;

(iv)   against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)	(4)			(5)
“(i)  Renting  of  motorcab  where  the  cost  of  fuel  is		Provided that credit
included in the consideration charged from the service		of input tax charged
recipient.		on	goods		and
		services		used	in
	2.5	supplying			the
		service has not been
		taken.
		[Please		refer	to
		Explanation			no.
		(iv)]
		or
	6			-”;

 

(v)   against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

 

(3)	(4)			(5)
“(i)  Services  of  goods  transport  agency  (GTA)  in		Provided that credit
relation  to  transportation  of  goods  (including  used		of input tax charged
household goods for personal use).		on	goods		and
Explanation.-  “goods  transport  agency”  means  any		services		used	in
person who provides service in relation to transport of	2.5	supplying			the
goods  by  road  and  issues  consignment  note,  by		service has not been
whatever name called.		taken.
		[Please		refer	to
		Explanation			no.
		(iv)]
		or

  

Provided   that   the

 

goods            transport

 

agency       opting    to

 

pay  Union  territory

 

tax @ 6% under this

entry                     shall,

6

thenceforth,             be

 

liable to pay Union

 

territory tax  @  6%

 

on   all the    services

 

of GTA supplied by

 

it.”;

 (vi)  against serial number 26,-

 

(a)  in column (3), in item (i),-

 

(A)   for sub-item (b), the following sub-item shall be substituted, namely:-

 

“(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;

 

(B)  the Explanation shall be omitted;

 

(b)  for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)	(4)	(5)
“(ii)  Services  by  way  of  any treatment  or  process  on  goods	2.5	-
5