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

  

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 31st 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 28th 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 28th 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

 

 

 

“38.

9954 or

Service   by   way   of   construction   or

 

 

 

9983 or

engineering or installation or other technical

 

 

 

9987

services, provided in relation of setting up of

 

 

 

 

following, -

 

 

 

 

 

 

 

(a) Bio-gas plant

 

 

 

 

 

 

(b) Solar power based devices

 

 

 

 

 

(c) Solar power generating system

 

 

 

 

(d) Wind

mills,

Wind

Operated

 

 

 

 

Electricity Generator (WOEG)

 

 

 

 

(e) Waste to energy plants / devices

9

-”;

 

 

(f)  Ocean

waves/tidal   waves

energy

 

 

 

 

 

 

devices/plants

 

 

 

 

 

 

Explanation:-  This  entry  shall  be  read  in

 

 

 

 

conjunction  with  serial  number  234  of

 

 

 

 

Schedule  I of  the  notification  No.  1/2017-

 

 

 

 

Union Territory Tax (Rate), published in the

 

 

 

 

Gazette  of  India,  Extraordinary,  Part  II,

 

 

 

 

Section 3, Sub-section (i) dated 28th June,

 

 

 

 

2017 vide GSR number 710(E) dated 28th

 

 

 

 

June, 2017.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(ii)             in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: -

 

“(xi) “specified organisation” shall mean, - 

(a)     Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or 

(b)    ‘Committee’  or  ‘State  Committee’  as  defined  in  section  2  of  the  Haj Committee Act, 2002 (35 of 2002). 

 

(xii)   “goods carriage” has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).”. 

 

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

 

[F. No.354/428/2018-TRU]

 

 

 

(Gunjan Kumar Verma)

 

Under Secretary to the Government of India

 

Note: - The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 17/2018- Union Territory Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 691 (E), dated the 26th July, 2018.

 

3

 

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