Union territory tax (Rate) Notification No. 37 of 2017 DT 13th October, 2017, GST

Posted on 21 April 2023 Category : Notifications

Notification No. 37/2017 Union territory tax (Rate) DT on 13th October, 2017, GST

Seeks to prescribe Union Territory Tax rate on the leasing of motor vehicles.

The Extract of GST Notification No. 37/2017-Union territory tax (Rate) is Given below:

Notification No. 37/2017 – Union territory tax (Rate) , GST

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 37/2017- Union Territory Tax (Rate)

New Delhi, the 13^th October, 2017

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) 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 notifies the union territory tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, at the rate specified in corresponding entry in column (4) and subject to relevant conditions annexed to this notification, if any, specified in the corresponding entry in column (5) of the Table aforesaid:

TABLE

Sl.	Chapter,				Rate				Condition
No.	Heading,	Description of Goods							No.
	Sub-
	heading or
	Tariff item
(1)	(2)	(3)			(4)				(5)

1.	87	Motor Vehicles	65%	of	union	territory		tax	1
			applicable otherwise on such goods
			under	Notification		No.	1/2017-
			Union Territory Tax			(Rate) dated,
			28^th June, 2017 published in the
			Gazette	of	India,	Extraordinary,
			Part II, Section 3, Sub Section (i),
			vide G.S.R. 710 (E) dated the					₂₈th
			June, 2017.
2.	87	Motor Vehicles	65%	of	union	territory		tax	2
			applicable otherwise on such goods
			under	Notification		No.	1/2017-
			Union Territory Tax			(Rate) dated,
			28^th June, 2017 published in the
			Gazette	of	India,	Extraordinary,
			Part II, Section 3, Sub Section (i),
			vide G.S.R. 710 (E) dated the					₂₈th
			June, 2017.

Provided that nothing contained in this notification shall apply on or after1^st July,

2020.

Explanation –For the purposes of this notification, -

(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

			ANNEXURE

Condition			Condition
No.

1.	The Motor Vehicles was purchased by the lesser prior to 1^st July, 2017 and
	supplied on lease before 1^st July, 2017

2.	i.	The supplier of Motor Vehicle is a registered person.
	ii.	Such supplier had purchased the Motor Vehicle prior to 1^st July, 2017
		and has not availed input tax credit of central excise duty, Value Added
		Tax or any other taxes paid on such vehicles