Important Keyword: GST, UTGST, Section 8(1) UTGST Act 2017, F. No.354/173/2017 -TRU, Notification No. 25/2017- Union Territory Tax (Rate).
[F. No.354/173/2017 -TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 21st September, 2017
Notification No. 25/2017- Union Territory Tax (Rate)
Table of Contents
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 81 and the entries relating thereto, the following shall be inserted namely:-
(1)
(2)
(3)
(4)
(5)
“82
Chapter 9996
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
Nil
Nil”.
(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 and was last amended by notification No. 21/2017-Union Territory Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1054(E). dated the 22nd August, 2017.
Important Keyword: Section 8(1) UTGST Act 2017, F. No. 354/173/2017 TRU, Notification No. 26/2017- Union Territory Tax (Rate).
[F. No. 354/173/2017 TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 21st September, 2017
Notification No. 26/2017- Union Territory Tax (Rate)
Table of Contents
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), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017).
(Ruchi Bisht) Under Secretary to the Government of India
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, 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.2/2017-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. 711(E), dated the 28th June, 2017, namely:- In the said notification,-
in the Schedule,-
against serial number 27, in column (3), for the words “other than put up in unit containers and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
bearing a registered brand name; or
bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
against serial numbers 29 and 45, in column (3), for the words “other than put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
bearing a registered brand name; or
bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 8and 78, in column (3), for the words “other than those put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
bearing a registered brand name; or
bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
against serial number 101, in column (3), for the words “other than put up in unit container and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
bearing a registered brand name; or
bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
against serial number 108, in column (3), for the words “other than put up in unit containers and bearing a registered brand name”, the words, brackets and letters “other than those put up in unit container and,-
bearing a registered brand name; or
bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]”, shall be substituted;
in S. No. 102, for the entries in column (2) ,the entries “2301,2302, 2308, 2309”, shall be substituted;
after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“102A
2306
Cotton seed oil cake” ;
GST
after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets” ;
GST
after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:-
“135A
69
Idols made of clay” ;
GST
in S. No. 138, for the entry in column (3) ,the entry “Charkha for hand spinning of yarns, including amber charkha”, shall be substituted;
in S. No. 143, for the entry in column (3), the entry “Indigenous handmade musical instruments as listed in ANNEXURE II”, shall be substituted;
in S. No. 144, for the entry in column (3) ,the entry “Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles”, shall be substituted;
in the Explanation, for clause (ii), the following shall be substituted, namely: – “(ii)(a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
The phrase “registered brand name” means,-
a brand registered as on the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
a brand registered as on the 15th May2017 under the Copyright Act, 1957(14 of 1957);
a brand registered as on the 15th May2017 under any law for the time being in force in any other country.”;
after paragraph 2, the following Annexures shall be inserted, namely: –
GST“ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional officer of Union Territory tax, as the case maybe that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
GST ANNEXURE II
Listofindigenoushandmademusicalinstruments
1.
Bulbul Tarang
2.
Dotar, Dotora, or Dotara
3.
Ektara
4.
Getchu Vadyam or Jhallari
5.
Gopichand or Gopiyantra or Khamak
6.
Gottuvadhyam or Chitravina
7.
Katho
8.
Sarod
9.
Sitar
10.
Surbahar
11.
Surshringar
12.
Swarabat
13.
Swarmandal
14.
Tambura
15.
Tumbi
16.
Tuntuna
17.
Magadi Veena
18.
Hansaveena
19.
Mohan Veena
20.
Nakula Veena
21.
Nanduni
22.
Rudra Veena
23.
Saraswati Veena
24.
Vichitra Veena
25.
Yazh
26.
Ranjan Veena
27.
Triveni Veena
28.
Chikara
29.
Dilruba
30.
Ektara violin
31.
Esraj
32.
Kamaicha
33.
Mayuri Vina or Taus
34.
Onavillu
35.
Behala(violin type)
36.
Pena or Bana
37.
Pulluvan veena – one stringed violin
38.
Ravanahatha
39.
Folk sarangi
40.
Classical sarangi
41.
Sarinda
42.
Tar shehnai
43.
Gethu or Jhallari
44.
Gubguba or Jamuku – Percussion string instrument
45.
Pulluvan kutam
46.
Santoor – Hammered chord box
47.
Pepa
48.
Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52.
Shehnai
53.
Sundari
54.
Tangmuri
55.
Alghoza – double flute
56.
Bansuri
57.
Venu (Carnatic flute) Pullanguzhal
58.
Mashak
59.
Titti
60.
Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmonium (hand-pumped)
65.
Ekkalam
66.
Karnal
67.
Ramsinga
68.
Kahal
69.
Nagphani
70.
Turi
71.
Dhad
72.
Damru
73.
Dimadi
74.
Dhol
75.
Dholak
76.
Dholki
77.
Duggi
78.
Ghat singhari or gada singari
79.
Ghumot
80.
Gummeta
81.
Kanjira
82.
Khol
83.
Kinpar and Dhopar (tribal drums)
84.
Maddale
85.
Maram
86.
Mizhavu
87.
Mridangam
88.
Pakhavaj
89.
Pakhavaj jori – Sikh instrument similar to tabla
90.
Panchamukha vadyam
91.
Pung
92.
Shuddha madalam or Maddalam
93.
Tabala / tabl / chameli – goblet drum
94.
Tabla
95.
Tabla tarang – set of tablas
96.
Tamte
97.
Thanthi Panai
98.
Thimila
99.
Tumbak, tumbaknari, tumbaknaer
100.
Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
101.
Kanjira – small frame drum with one jingle
102.
Kansi – small without jingles
103.
Patayani thappu – medium frame drum played with hands
104.
Chenda
105.
Dollu
106.
Dhak
107.
Dhol
108.
Dholi
109.
Idakka
110.
Thavil
111.
Udukai
112.
Chande
113.
Nagara – pair of kettledrums
114.
Pambai – unit of two cylindrical drums
115.
Parai thappu, halgi – frame drum played with two sticks
116.
Sambal
117.
Stick daff or stick duff – daff in a stand played with sticks
118.
Tamak’
119.
Tasha – type of kettledrum
120.
Urumee
121.
JaltarangChimpta – fire tong with brass jingles
122.
Chengila – metal disc
123.
Elathalam
124.
Geger – brass vessel
125.
Ghatam and Matkam (Earthenware pot drum)
126.
Ghungroo
127.
Khartal or Chiplya
128.
Manjeera or jhanj or taal
129.
Nut – clay pot
130.
Sankarjang – lithophone
131.
Thali – metal plate
132.
Thattukazhi mannai
133.
Kanch tarang, a type of glass harp
134.
Kashtha tarang, a type of xylophone.”.
(Mohit Tewari) Under Secretary to the Government of India
Note: – The principal notification No.2/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 711(E), dated the 28th June, 2017.
Important Keyword: GST, UTGST, Section 8(1) UTGST Act 2017, Notification No. 30/2017- Union Territory Tax (Rate), F. No.354/221/2017 -TRU.
[F. No.354/221/2017 -TRU] Government of India Ministry of Finance (Department of Revenue)
New Delhi, the 29th September, 2017
Notification No. 30/2017- Union Territory Tax (Rate)
Table of Contents
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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 703(E), dated the 28thJune, 2017, namely:-
In the said notification, in the Table, after serial number 9A and the entries relating thereto, the following shall be inserted, namely:-
(1)
(2)
(3)
(4)
(5)
“9B
Chapter 99
Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).
Nil
Nil”.
(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 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703(E), dated the 28th June, 2017 and was last amended by notification No.25/2017-Union Territory Tax (Rate),dated the 21st September, 2017 vide number G.S.R. 1186 (E).dated the 21st September, 2017.
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 7, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- 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. 702(E), dated the 28th June, 2017, namely:-
In the said notification,
in the Table, –
against serial number 3, –
in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted;
in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall be substituted;
in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: –
“Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”;
for item (vii), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving
2.5
Provided that where the services are supplied to a Government Entity, they
predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity.
should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line.
6
–
(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.
9
-”;
against serial number 8, for item (ii), in column (5), for the word “or” the word “and” shall be substituted;
against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Transport of passengers by
Provided that credit of input tax charged on
any motor vehicle designed to
goods and services used in supplying the
carry passengers where the cost
service, other than the input tax credit of
of fuel is included in the
input service in the same line of business
consideration charged from the
2.5
(i.e. service procured from another service
service recipient.
provider of transporting passengers in a
motor vehicle or renting of a motor
vehicle), has not been taken.
[Please refer to Explanation no. (iv)]
or
6
-”;
against serial number 9, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(v) Transportation of natural gas through pipeline
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]
or
6
–
(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
9
-”;
against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)]
or
6
-”;
against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above.
9
-”;
against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
(3)
(4)
(5)
“(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
65 per cent. of the rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
–
(vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above.
Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods
-”;
against serial number 26, in column (3), –
in item (i), for sub-item (c), the following sub-item shall be substituted, namely: – “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
in item (i), after sub-item (d), the following sub-item shall be inserted, namely: –
“(da) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5per cent. or Nil;”;
after sub-item (e), the following sub-items shall be inserted, namely: –
“(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);
all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: –
(3)
(4)
(5)
“(ia) Services by way of job work in relation to- manufacture of umbrella;printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent.
6
-”;
in item (ii) after sub-item (b), the following sub-item shall be inserted, namely: – “(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @
2.5 per cent. or Nil.”;
after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: –
(3)
(4)
(5)
“(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent.
6
-”;
in item (iii), for the word, brackets and figures “ and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;
against serial number 27, for item (i), columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: –
(3)
(4)
(5)
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract UTGST @ 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.
6
-”;
in paragraph 2, for the words, brackets and figures “at item (i)”, the words, brackets, figures and letters, “at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]” shall be substituted;
in paragraph 4, after clause (viii), the following clause shall be inserted, namely: – “(ix) “Governmental Authority” means an authority or a board or any other body, –
set up by an Act of Parliament or a State Legislature; or
established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
“Government Entity” means an authority or a board or any other body including a society, trust, corporation,
set up by an Act of Parliament or State Legislature; or
established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
(Ruchi Bisht) Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 24/2017- Union Territory Tax (Rate) dated the 21st September, 2017 vide number G.S.R. 1185(E), dated the 21st September, 2017.
