Important Keyword: Notification 47/2017 UTGST Rate, GST exemption protected monuments, GST on monument tickets, Notification 12/2017 UTT Rate, GST admission protected monument, UTGST exemption notification, Fair Price Shop GST exemption, Heading 9996 GST, GST cultural services exemption, protected monument GST India,
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Table of Contents
[F. No.354/173/2017 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 14th November, 2017
Notification No. 47/2017 - Union Territory Tax (Rate): Seeks to amend notification No. 12/2017 - UTT(R) so as to extend exemption to admission to "protected monument" and to consolidate entry at Sl. No. 11A & 11B.
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 further 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, -
- against serial number 11A, for the entry in column (3), the following entry shall be substituted namely: -
- “Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.”;
- the serial number 11B and the entries relating thereto, shall be omitted;
- after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: -
| (1) | (2) | (3) | (4) | (5) |
| “79A | Heading 9996 | Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts for the time being in force | Nil | Nil”. |
2. This notification shall come into force with effect from 15th of November, 2017.
(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 28thJune, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No.32/2017 - Union Territory Tax (Rate) dated the 13th October, 2017 vide number G.S.R. 1280(E). dated the 13th October, 2017.
📚 Frequently Asked Questions (FAQs): Notification No. 47/2017 - Union Territory Tax (Rate)
Q1: What is Notification No. 47/2017 – UTGST Rate?
Answer:
It is a GST notification issued on 14 November 2017 that amended Notification No. 12/2017-UTT(R).
The notification mainly introduced GST exemption on admission services to protected monuments and consolidated exemption entries related to Fair Price Shops under the Public Distribution System.
Q2: From when is this notification applicable?
Answer:
The notification became effective from 15 November 2017.
This means the amended GST exemption rules applied from that date onward for eligible services under Union Territory GST law.
Q3: Is GST applicable on entry tickets to protected monuments?
Answer:
No, GST is exempt on admission services to protected monuments covered under this notification.
However, the exemption applies only if the monument is officially protected under the Ancient Monuments Act or relevant State law.
Q4: What is meant by a protected monument?
Answer:
A protected monument is a historical or archaeological site officially protected under law.
Examples include forts, ancient structures, heritage sites, caves, and monuments recognized under the Ancient Monuments and Archaeological Sites and Remains Act, 1958.
Q5: Does the exemption apply across India?
Answer:
This specific notification applies under the Union Territory GST framework.
However, similar GST exemptions also exist under corresponding CGST and State GST notifications, creating broad consistency across India.
Q6: What is Heading 9996 in GST?
Answer:
Heading 9996 generally relates to recreational, cultural, and sporting services.
Admission services to protected monuments were inserted under Heading 9996 through Entry 79A in this notification.
Q7: Was any earlier exemption entry removed?
Answer:
Yes. Entry 11B was omitted through this amendment.
The government consolidated the exemption structure by revising Entry 11A instead of maintaining multiple overlapping entries.
Q8: Why did the government provide this exemption?
Answer:
The exemption supports cultural preservation and tourism accessibility.
In practical terms, it reduces the cost burden on visitors and encourages public participation in heritage and educational tourism.
Q9: Are guided tour services also exempt?
Answer:
Not automatically.
Only admission services specifically covered under the exemption qualify. Commercial guided tours, bundled tourism services, or hospitality services may still attract GST depending on their classification.
Q10: Is GST registration required for monument authorities?
Answer:
It depends on overall taxable turnover and nature of activities.
Even if admission services are exempt, authorities may still provide other taxable supplies. A proper GST review is important before concluding registration requirements.
Businesses unsure about applicability often seek help through GST Registration Services to avoid future issues.
Q11: What happens if GST was wrongly charged on exempt tickets?
Answer:
Wrong GST charging may create compliance complications.
The operator may need to review invoices, tax payments, and possible refund or adjustment mechanisms depending on the facts of the case.
Q12: Which authority issued this notification?
Answer:
The notification was issued by the Ministry of Finance, Department of Revenue, Government of India.
It was issued based on recommendations of the GST Council.
Q13: Does exemption mean no GST compliance at all?
Answer:
No. Exemption from GST on a service does not automatically remove all compliance responsibilities.
Record maintenance, classification accuracy, invoice controls, and return filing obligations may still continue depending on the entity’s activities.
Q14: Can private heritage properties claim this exemption?
Answer:
Only if the property qualifies as a protected monument under applicable law.
Merely being old or historically important is not enough. Legal recognition under Central or State law is important.
Q15: Why is this notification important for GST professionals?
Answer:
Because exemption notifications directly affect taxability, invoicing, and compliance treatment.
Small wording changes in GST notifications often have large practical implications during audits, assessments, and departmental reviews.
Conclusion
Notification No. 47/2017 – Union Territory Tax (Rate) may appear technical, but it plays an important role in GST exemption clarity.
The government used this amendment to:
- simplify PDS-related exemption entries,
- remove duplication,
- and extend GST relief to protected monument admissions.
For businesses, professionals, and government authorities, understanding such notifications carefully is extremely important because GST exemptions work strictly on interpretation and documentation.
Download PDF: Notification No. 47/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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