Important keyword: Section 8(1) UTGST Act 2017, Section 8(3) UTGST Act 2017, Notification No 9/2018 – Union Territory Tax (Rate), Notification No. 45/2017- Union Territory Tax (Rate).

[F. No. 354/1/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 25^th January, 2018

Notification No 9/2018 – Union Territory Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZETTE 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) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 8 of the said Act, the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 45/2017- Union Territory Tax (Rate), dated the 14^th November, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.1401 (E), dated the 14^th November, 2017, namely:-

In the said notification, –

• in the Table, –
  • against serial number 1, –
  • in column (2), for the entry, the following entry shall be substituted, namely: –
    “Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital”;
• in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted;
  • against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.
  • after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –

“Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23^rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23^rd July, 1996 and is applicable with effect from the 15^th November, 2017.”.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: The principal notification No. 45/2017- Union Territory Tax (Rate), dated the 14^th November, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1401(E), dated the 14^th November, 2017.

Read More: Notification No. 04 /2018 – Integrated Tax: Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.

Web Stories: Notification No. 04 /2018 – Integrated Tax: Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.

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