Notification No. 22/2019 Union territory tax (Rate) DT on 30th September, 2019, GST

 

 

Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. 

The Extract of GST Notification No. 22/2019-Union territory tax (Rate) is Given below: 

  Notification No. 22/2019 – 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. 22/2019- Union Territory Tax (Rate)

 

New Delhi, the 30^th September, 2019

 

GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, 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.13/2017- 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. 704(E), dated the 28^th June, 2017, namely:-

 

In the said notification, in the Table, -

 

(i)              for serial number 9 and the entries relating thereto, the following shall be substituted, namely: -

 

(1)		(2)		(3)		(4)
“9	Supply of services by a music		Music	composer,	Music	company,
	composer,	photographer,	photographer, artist, or		producer	or  the  like,
	artist  or  the  like  by way of		the like		located in the taxable
	transfer or permitting the use				territory. ”;
	or enjoyment of a copyright
	covered  under  clause  (a)  of
	sub-section (1) of section 13
	of  the  Copyright  Act,  1957
	relating to	original dramatic,
	musical or artistic works to a
	music company, producer or
	the like.

 

(ii)               after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

1	2	3	4
9A	Supply of services by an author by way of  transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher	Author	Publisher  located  in the taxable territory: Provided that nothing contained in this entry shall apply where, -   (i) the  author has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay Union territory tax on the service specified in column   (2), under forward charge in accordance with Section 7 (1) of Union Territory Tax Act, 2017 under forward charge, and to comply with all the provisions of Union Territory Tax Act, 2017 (14 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option;   (ii) the author makes a declaration, as prescribed   in Annexure II                on the invoice issued by him in Form GST Inv-I to the publisher. ”;

 

(iii)             after serial number 14 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

 

1	2	3	4
15	Services provided by way of renting  of  a  motor  vehicle provided to a body corporate.	Any person other than A body            corporate, paying union  territory tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of  input service in the same line of business	Any body  corporate located in the taxable territory.
16	Services    of    lending    of Securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended.	Lender i.e. a person who deposits the securities registered in his name or in the name of  any   other person duly authorized on  his behalf with an approved intermediary for the purpose of lending            under            the Scheme of SEBI	Borrower i.e. a person who borrows the Securities under the Scheme through an approved intermediary    of SEBI.”.

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

Annexure I

 

FORM

 

(9A of Table)

 

(Declaration to be filed by an author for exercising the option to pay tax on the “supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher” under forward charge on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.)

 

 

 

Reference No. ___________________		Date ____________
To
	____________________
	____________________
	____________________
	(To be addressed to the jurisdictional Commissioner)
1.	Name of the author:
2.	Address of the author:
3.	GSTIN of the author:

 

Declaration

 

1. I have taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and I hereby exercise the option to pay Union territory tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2019-Union Territory Tax (Rate) dated 28.6.2017, supplied by me, under forward charge in accordance with section 7 (1) of Union Territory Tax Act, and to comply with all the provisions of Union Territory Tax Act, 2017 (14 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both;

 

1. I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.

 

 

 

Signature ___________________

 

Name _______________________

 

GSTIN _________________

 

Place __________________

 

Date __________________