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Notification No. 21/2017 – UTGST Rate Explained

by Shakshi Bharti | Jun 6, 2024 | GST, 2017 Notifications, Notifications, Union Territory Tax (Rate) 2017 Notifications | 0 comments

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Important Keyword: Notification No. 21/2017 UTT Rate, GST exemption FIFA U17 World Cup, Fair Price Shop GST exemption, PMFBY GST exemption, RWCIS GST, LLP partnership firm GST, Notification 12/2017 UTT Rate amendment, GST exemption notification, Union Territory Tax Rate notification, GST amendments 2017,

Words: 1238 Read time: 7 minutes.

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

New Delhi, the 22^nd August, 2017

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.

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 28^th 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 28^th 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)
“9A	Chapter 99	Services 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.	Nil	Provided 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)
“11A	Heading 9961 or	Service provided by Fair Price Shops to Central Government by	Nil	Nil

	Heading 9962	way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin.
11B	Heading 9961 or Heading 9962	Service 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 28^th June, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017.

📚 Frequently Asked Questions (FAQs): Notification No. 21/2017 - Union Territory Tax (Rate)

Q1. What is Notification No. 21/2017-UTT(R)?

Answer:
It is a GST amendment notification issued on 22 August 2017.
The notification amended Notification No. 12/2017-UTT(R) and introduced exemptions for FIFA U-17 World Cup-related services, Fair Price Shops, updated crop insurance schemes, and LLP clarification.

Q2. When did Notification No. 21/2017-UTT(R) become effective?

Answer:
It became effective from 22 August 2017.
The notification was issued on that date and applied from its publication unless otherwise specified.

Q3. Are all FIFA services exempt from GST?

Answer:
No.
Only services directly or indirectly related to FIFA U-17 World Cup 2017 and certified by the Director (Sports) qualify for exemption.

Q4. What is the condition for FIFA exemption?

Answer:
Certification is mandatory.
The Director (Sports), Ministry of Youth Affairs and Sports must certify the connection of services with the FIFA U-17 World Cup event.

Q5. Are Fair Price Shop commissions taxable under GST?

Answer:
Generally no, for specified PDS activities.
The notification exempts commissions or margins earned for distribution of specified commodities under PDS.

Q6. What commodities are covered under the Fair Price Shop exemption?

Answer:
Wheat, rice, coarse grains, kerosene, sugar, edible oil and similar PDS commodities.
The exemption applies when supplied under government-authorized Public Distribution Systems.

Q7. Why was PMFBY included?

Answer:
To align GST exemptions with current government crop insurance schemes.
The earlier scheme reference was replaced with PMFBY to avoid ambiguity.

Q8. What is RWCIS?

Answer:
RWCIS stands for Restructured Weather Based Crop Insurance Scheme.
It replaced the earlier Modified National Agricultural Insurance Scheme reference in the exemption notification.

Q9. What LLP clarification was introduced?

Answer:
LLPs were recognized as partnership firms for exemption purposes.
This clarification removed doubts regarding eligibility under exemption entries referring to partnership firms.

Q10. Does this notification apply across India?

Answer:
It specifically amends Union Territory GST provisions.
However, similar changes were generally mirrored under corresponding CGST notifications. Businesses should verify the applicable notification.

Q11. Can LLPs automatically claim all partnership firm exemptions?

Answer:
Not always.
The LLP must still satisfy all conditions attached to the specific exemption entry.

Q12. Why is this notification important today?

Answer:
It helps understand the evolution of GST exemptions.
Many current exemption interpretations stem from clarifications introduced through early GST notifications like this one.

Q13. Does the notification affect GST registration requirements?

Answer:
No directly.
It deals with exemptions and clarifications rather than registration provisions.

Q14. What documents should be maintained while claiming exemptions?

Answer:
Maintain government approvals, agreements, invoices, certificates, and supporting records.
Proper documentation is essential during GST audits and assessments.