Notification No. 29/2019 – Union Territory Tax (Rate): To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

Important Keyword: F. No.354/204/2019 -TRU, Notification No. 29/2019 – Union Territory Tax (Rate), Section 7(3) UTGST Act 2017, Notification No. 13/2017 – Union Territory Tax (Rate), Notification No.22/2019- Union Territory Tax (Rate).

[F. No.354/204/2019 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 31^st December, 2019

Notification No. 29/2019 – Union Territory Tax (Rate)

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

GSR (E).– In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017- 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. 704(E), dated the 28^th June, 2017, namely:-

In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: –

(1)	(2)	(3)	(4)
“15	Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.	Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging union territory tax at the rate of 6 per cent. to the service recipient	Any                body corporate located in the taxable territory.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: – The principal notification No. 13/2017 – Union Territory Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended by notification No.22/2019- Union Territory Tax (Rate), dated the 30^th September, 2019 vide number G.S.R. 738(E), dated the 30^th September, 2019.

Read More: Notification No. 76/2019 – Central Tax GST: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

Web Stories: Notification No. 76/2019 – Central Tax GST: Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, Manipur or Tripura having aggregate turnover more than 1.5 crore. rupees for the month of November 2019.

Download Pdf: https://taxinformation.cbic.gov.in/