Notification No. 18/2018 – Union Territory Tax (Rate): Seeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018
Important Keyword: GST, IGST, UTGST, CGST, SGST, Section 7(1) UTGST Act 2017, F.No.354/255/2018-TRU, Notification No. 18/2018 – Union Territory Tax (Rate), Notification No.1/2017- Union Territory Tax (Rate), Notification No. 6/2018- Union Territory Tax (Rate).
[F.No.354/255/2018-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 26th July, 2018
Notification No. 18/2018 – Union Territory Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-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. 710 (E), dated the 28th June, 2017, namely:-
In the said notification, –
in Schedule I – 2.5%,
after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102 A
2207
Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)”;
in S. No. 123, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use”;
after S. No. 170 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“170A
2809
Fertilizer grade phosphoric acid”;
in S. No. 215, in the entry in column (3), the comma and words “, including coir pith compost put up in unit container and bearing a brand name” shall be inserted at the end;
in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering and handloom durries”, shall be substituted;
in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;
in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“61 or 6501 or 6505
Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding Rs 1000 per piece”;
in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be substituted;
in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio fuel pellets”, shall be substituted;
in Schedule II-6%, –
S. No. 57B and the entries relating thereto shall be omitted;
after S. No. 96 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“96A
4409
Bamboo flooring”;
in S. No. 146, in the entry in column (3), the words “except the items covered in 219 in Schedule I”, shall be inserted at the end;
S. No. 147 and the entries relating thereto shall be omitted;
after S. No. 185 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“185A
7419 99 30
Brass Kerosene Pressure Stove”;
for S. No. 195A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –
“195A
8420
Hand operated rubber roller
195AA
8424
Nozzles for drip irrigation equipment or nozzles for sprinklers”;
after S. No. 206 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“206A
87
Fuel Cell Motor Vehicles ” ;
after S. No. 231A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“231B
9607
Slide fasteners”;
in S. No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“9619 00 30, 9619 00 40, or 9619 00 90
All goods”;
in Schedule III – 9%, –
in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words “[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)]” shall be inserted;
after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“52A
3208
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter
52B
3209
Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
52C
3210
Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather”;
after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“54B
3214
Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics; painters’ fillings; non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like”;
in S. No. 137, in column (3), after the words, “or end-jointed” the brackets and words, “[other than bamboo flooring]” shall be added;
in S. No. 177E, in column (3), the words “except the items covered in Sl. No. 123 in Schedule I”, shall be inserted at the end;
in S. No. 253, for the entry in column (3), the entry “Other articles of copper [other than Brass Kerosene Pressure Stove]” shall be substituted;
after S. No. 319 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“319A
8418
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415”;
in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]” shall be substituted;
after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“341A
8450
Household or laundry-type washing machines, including machines which both wash and dry” ;
after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-
“376AA
8507 60 00
Lithium-ion Batteries
376AB
8508
Vacuum cleaners
376AC
8509
Electro-mechanical domestic appliances, with self- contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder]
376AD
8510
Shavers, hair clippers and hair-removing appliances, with self-contained electric motor”;
after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“378A
8516
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair- dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545” ;
after S. No. 383B and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“383C
8528
Television set (including LCD or LED television) of screen size not exceeding 68 cm” ;
after S. No. 401 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“401A
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit)” ;
after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“402A
8709
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles” ;
after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“403A
8716
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles]” ;
in S. No. 446, for entries in columns (2) and (3), the following entries shall be substituted, namely:-
“9607 20 00
Parts of slide fasteners”;
after S. No. 449A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“449AA
9616
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations”;
GST: in Schedule-IV-14%,
S. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted;
S. No. 120, and the entries relating thereto, shall be omitted;
S. No. 130, and the entries relating thereto, shall be omitted;
in S. No. 139, for the entry in column (3), the entry “Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium- ion battery” shall be substituted;
S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;
S. No. 146 and the entries relating thereto, shall be omitted;
in S. No. 154, for the brackets, words and figures “[other than computer monitors not exceeding 20 inches and set top box for television]”, the brackets, words, figures and letters “[other than computer monitors not exceeding 20 inches, set top box for television and Television set (including LCD and LED television) of screen size not exceeding 68 cm]” shall be substituted;
S. No. 167 and the entries relating thereto, shall be omitted;
S. No. 171 and the entries relating thereto, shall be omitted;
S. No. 175 and the entries relating thereto, shall be omitted;
S. No. 224 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 27th July, 2018.
(Gunjan Kumar Verma) Under Secretary to the Government of India
Note: – The principal notification No.1/2017- 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. 710 (E), dated the 28th June, 2017and last amended by Notification No. 6/2018-Union Territory Tax (Rate) dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number GSR 88(E), dated the 25th January, 2018.
