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Notification No. 21/2017- Union Territory Tax (Rate): Seeks to amend notification No. 12/2017-UTT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.

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Important Keyword: Section 8(1) UTGST Act 2017, F. No.354/173/2017 -TRU, Notification No. 21/2017- Union Territory Tax (Rate).

[F. No.354/173/2017 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 22nd August, 2017

Notification No. 21/2017- Union Territory Tax (Rate)

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

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 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:-

In the said notification,-

  • in the Table,-
  • after serial number 9 and the entries relating thereto, the following shall be inserted namely:-
(1)(2)(3)(4)(5)
“9AChapter 99Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.        NilProvided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U- 17 World Cup 2017.”;
  • after serial number 11 and the entries relating thereto, the following shall be inserted namely:-
(1)(2)(3)(4)(5)
“11AHeading 9961 orService provided by Fair Price Shops to Central Government byNilNil
 Heading 9962way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.  
11BHeading 9961 or Heading 9962Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.      Nil      Nil”;
  • against serial number 35, in column (3),-
  • in item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;
  • in item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal BimaYojana (PMFBY)”, shall be substituted;
  • in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely:-

“(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017.

Read More: Notification No. 27/2017 – Integrated Tax (Rate): Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates.

Web Stories: Notification No. 27/2017 – Integrated Tax (Rate): Seeks to amend notification no. 1/2017- integrated tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding GST rates.

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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