Notification No. 27/2018 Union territory tax (Rate) DT on 31st December, 2018, GST

 

Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. 

The Extract of GST Notification No. 27/2018-Union territory tax (Rate) is Given below: 

  Notification No. 272018 – 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. 27/2018-Union Territory Tax (Rate)

 

New Delhi, the 31^st December, 2018

 

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 further 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:-

 

1. In the said notification,-

 

(i)         in the Table, - 

(a)      against serial number 3, in column (3), in item (xii), after the brackets, figures and word “(xi) above”, the word and number “and serial number 38 below” shall be inserted; 

(b)      against serial number 7, in column (3), in item (i), in Explanation 1, the words “school, college” shall be omitted; 

(c)      against serial number 8, -

 

(A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and

 

(5), the following shall be inserted, namely: -

 

(3)	(4)	(5)
“(iva) Transportation of passengers, with or without		Provided	that
accompanied  baggage,  by  air,  by  non-scheduled  air		credit  of	input
transport  service  or  charter  operations,  engaged  by		tax charged		on
specified   organisations   in   respect   of   religious		goods  used		in
pilgrimage  facilitated  by  the  Government  of  India,		supplying		the
under bilateral arrangement.		service has not
	2.5	been taken
		[Please
		refer  to	clause
		(iv)		of
		paragraph		4
		relating		to
		Explanation]”;

(B) in column (3), in item (vii), after the brackets and figures “(iv),”, the brackets and figures “(iva),” shall be inserted;

 

(d)   against serial number 15, 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) Service of third party insurance of “goods carriage”	6	-
(vii) Financial and related services other than (i), (ii), (iii),	9	-”;
(iv), (v), and (vi) above.

 

(e)   against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -

(3)	(4)		(5)
“(viia) Leasing or renting of goods	Same rate of Union territory
	tax  as applicable  on supply		-
	of   like   goods	involving
	transfer of title in goods
(viii)  Leasing  or  rental  services,  with  or
without operator, other than (i), (ii), (iii), (iv),	9		-”;
(v), (vi), (vii) and (viia) above

 

(f)   against serial number 21, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words and number “and serial number 38 below” shall be inserted; 

(g)   against serial number 25, in column (3), in item (ii), after the brackets, figures and word “(i) above”, the words and number “and serial number 38 below” shall be inserted;

(h)    against serial number 34,-

 

(A) against item (ii) in column (3), for the entry in column (4), the entry “6” shall be substituted;

 

(B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -

 

(3)		(4)	(5)
“(iia)   Services   by  way  of   admission	to		-”;
exhibition of cinematograph films where price
		9
of  admission  ticket  is  above  one  hundred
rupees.

(C) in item (iiia), the words “exhibition of cinematograph films,” shall be omitted;

 

(D) in column (3), in item (vi), after the brackets and figures “(ii),”, the brackets and figures “(iia),” shall be inserted;

 

(i)   after serial number 37 in column (1) and the entries relating thereto in column (2), (3),

 

(4) and (5) the following serial number and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)	(5)
		2