Notification No. 08/2024 UTTR| GST Exemptions on Services

Important Keyword: Notification No. 08/2024 – Union Territory Tax (Rate), GST service exemptions, Notification 08/2024 UTTR, GST education R&D update, GST UT electricity services, GST Finodha compliance,

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[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 8th October, 2024

Notification No. 08/2024 – Union Territory Tax (Rate): Seeks to amend Notification No.12/2017 – Union Territory Tax (Rate) dated 28.06.2017

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

G.S.R….(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the CGST Act, 2017 (12 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 amendment further to amend 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: –

1. (i) In the said notification, in the Table, –

• after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: –

(1)	(2)	(3)	(4)	(5)
“25A	Heading 9969               or Heading 9986	Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers.	Nil	Nil”

• after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: –

(1)	(2)	(3)	(4)	(5)
“44A	Heading 9981	Research and development services against consideration received in the form of grants supplied by – a Government Entity; ora research   association,   university, college or other institution, notified under clauses (ii) or (iii) of sub-section	Nil	Provided that the research association, university, college or other institution, notified                      under clauses (ii) or (iii) of sub-section   (1)   of

(1) of section 35 of the Income Tax Act, 1961.

section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.”

(1) (2) (3) (4) (5) “66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. Nil Nil”

after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: –

• for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: –

(1)	(2)	(3)	(4)	(5)
“69	Heading 9983 or Heading 9991 or Heading 9992	Any services provided by –   the National Skill Development Corporation set up by the Government of India;the National Council for Vocational Education and Training;an Awarding Body recognized by the National Council for Vocational Education and Training;an Assessment Agency recognized by the National Council for Vocational Education and Training;a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training,   in relation to- the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; ora vocational   skill   development	Nil	Nil”

course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education    and    Training    has approved a qualification package.

• against serial number 71, in column (3), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.

• in paragraph 2 of the said notification,

• in item (h), –

• in sub-item (i), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.

• in sub-item (ii), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.

• This notification shall come into force with effect from the 10^th day of October, 2024.

(Dilmil Singh Soach)
Under Secretary to the
Government of India

Note: – The principal notification no. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017,was 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 and was last amended vide notification no. 04/2024 – Union Territory Tax (Rate), dated the 12th July, 2024 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i), vide number G.S.R. 390(E), dated the 12th July, 2024.

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Download PDF: Notification No. 08/2024 – Union Territory Tax (Rate)

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