Notification No. 32/2017 Union territory tax (Rate) DT on 13th October, 2017, GST

 

 

Seeks to amend notification No. 12/2017-UTT(R).

 

The Extract of GST Notification No. 32/2017-Union territory tax (Rate) is Given below:

          

  Notification No. 32/2017 – 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. 32/2017- Union Territory (Rate)

 

New Delhi, the 13^th October, 2017

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the

 

Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- 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. 703(E), dated the 28th June, 2017, namely:-

 

(i) in the Table, -

 

(a) in serial number 5, in column (3), for the words “governmental authority” the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;

  

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

 

(1)	(2)	(3)	(4)	(5)
“9C	Chapter	Supply of service by a Government Entity to Central	Nil	Nil”;
	99	Government, State Government, Union territory, local
		authority   or   any   person   specified   by   Central
		Government,  State  Government,  Union  territory  or
		local  authority  against  consideration  received  from
		Central   Government,   State   Government,   Union
		territory or local authority, in the form of grants.

  

(c)   after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

 

(1)	(2)	(3)	(4)	(5)
“21A	Heading	Services provided by a goods transport agency to an	Nil	Nil”;
	9965	unregistered person, including an unregistered casual
		1

	or	taxable  person,  other  than  the  following		recipients,
	Heading	namely: -
	9967	(a)	any factory registered under or governed by the
			Factories Act, 1948(63 of 1948); or
		(b)	any   Society   registered   under   the   Societies
			Registration Act, 1860 (21 of 1860) or under any
			other law for the time being in force in any part of
			India; or
		(c)	any Co-operative Society established by or under
			any law for the time being in force; or
		(d)	any body corporate established, by or under any
			law for the time being in force; or
		(e)	any  partnership  firm  whether  registered  or  not
			under any law including association of	persons;
		(f)	any  casual  taxable  person  registered  under  the
			Central  Goods  and  Services  Tax  Act  or  the
			Integrated  Goods  and  Services  Tax  Act  or  the
			State Goods and Services Tax Act or the Union
			Territory Goods and Services Tax Act.

 

(d)   after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: -

 

(1)	(2)	(3)	(4)	(5)
“23A	Heading	Service by way of access to a road or a bridge on	Nil	Nil”;
	9967	payment of annuity.

 

(e)   in serial number 41, for the entry in column (3), the following entry shall be substituted namely: -

 

“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;

 

(ii)         in paragraph 2, for clause (zf), the following shall be substituted, namely: -

 

“(zf) “Governmental Authority” means an authority or a board or any other body, -

 

(i)  set up by an Act of Parliament or a State Legislature; or

 

(ii)  established by any Government,

 

 with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.”.