Important Keyword: F. No.354/53/2021 -TRU, Notification No. 02/2021 – Union Territory Tax (Rate), Section 21(xxvii)(v)(iv) UTGST Act 2017, Section 7(4)(3)(1) UTGST Act 2017, Section 8(1) UTGST Act 2017, Section 148 CGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017, Notification No. 11/2017 – Union Territory Tax (Rate).
[F. No.354/53/2021 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 2nd June, 2021
Notification No. 02/2021 – Union Territory Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OFINDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub- section (1) of section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28thJune, 2017, namely:-
In the said notification, in the Table, –
(a). in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely-
“(iii) the landowner-promoter shall be eligible to utilize the credit of tax charged to him by the developer- promoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;
(b). in serial number 25,-
i. after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely –
| (3) | (4) | (5) |
| “(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 2.5 | -” |
ii. in item (ii) in column (3), for the word, brackets, figures and letter “ and (ia)”, the brackets, figures, letter and word “,(ia) and (ib)” shall be substituted.
2. This notification shall come into force with effect from the 2nd day of June, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: –The principal notification No. 11/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and was G.S.R. 223(E), dated the 26th March, 2020.
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