Union territory tax (Rate) Notification No. 29 of 2019 DT 31st December, 2019, GST

Posted on 13 June 2022 Category : Notifications

Notification No. 29/2019 Union territory tax (Rate) DT on 31st December, 2019, GST

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 38th meeting held on 18.12.2019.

The Extract of GST Notification No. 29/2019-Union territory tax (Rate) is Given below:

Notification No. 29/2019 – 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. 29/2019- Union Territory Tax (Rate)

New Delhi, the 31^st December, 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, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: -

(1)		(2)	(3)	(4)
“15	Services provided by way of		Any person, other than a body	Any	body
	renting of any motor vehicle		corporate who supplies the	corporate	located
	designed to carry passengers		service to a body corporate and	in the	taxable
	where the cost of fuel is		does not issue an invoice	territory.”.
	included in the consideration		charging union territory tax at
	charged	from the service	the rate of 6 per cent. to the
	recipient, provided to a body		service recipient
	corporate.

[F. No.354/204/2019 -TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: - The principal notification No. 13/2017 - Union Territory Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended by notification No.22/2019- Union Territory Tax (Rate), dated the 30^th September, 2019 vide number G.S.R. 738(E), dated the 30^th September, 2019.

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