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.
Important Keyword: GST, CGST, SGST, IGST, Section 8(1) UTGST Act 2017, [F. No.354/173/2017 -TRU], Notification No. 32/2017- Union Territory (Rate).
[F. No.354/173/2017 -TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 13th October, 2017
Notification No. 32/2017- Union Territory (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 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 Table, –
in serial number 5, in column (3), for the words “governmental authority” the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;
after serial number 9B and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“9C
Chapter 99
Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.
Nil
Nil”;
after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“21A
Heading 9965
Services provided by a goods transport agency to an unregistered person, including an unregistered casual
Nil
Nil”;
or Heading 9967
taxable person, other than the following recipients, namely: – any factory registered under or governed by the Factories Act, 1948(63 of 1948); orany Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; orany Co-operative Society established by or under any law for the time being in force; orany body corporate established, by or under any law for the time being in force; orany partnership firm whether registered or not under any law including association of persons;any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“23A
Heading 9967
Service by way of access to a road or a bridge on payment of annuity.
Nil
Nil”;
in serial number 41, for the entry in column (3), the following entry shall be substituted namely: – “Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;
in paragraph 2, for clause (zf), the following shall be substituted, namely: –
“(zf) “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.”.
(zfa) “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. 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.30/2017-Union Territory Tax (Rate), dated the 29th September, 2017 vide number G.S.R. 1213 (E), dated the 29th September, 2017.
Important Keyword: Section 8(1) UTGST Act 2017, Notification No. 35/2017- Union Territory Tax (Rate), F.No.354/117/2017-TRU (Pt. III).
GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 13th October, 2017
Notification No. 35/2017- 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, 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,-
after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“122A
4907
Duty Credit Scrips”;
after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“150
–
Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants”;
in the Explanation, after clause (iv), the following clause shall be inserted, namely:-
“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
set up by an Act of Parliament or State Legislature; or
established by any Government,
with 90 percent 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.”.
in ANNEXURE I, after point (b), the following proviso shall be inserted
“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax or jurisdictional officer of Union Territory tax, of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a);
and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.”
(Ruchi Bisht) 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 and last amended by Notification No. 28/2017- Union Territory Tax(Rate) dated 22nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1196 (E), dated the 22nd 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 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 amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.8/2017- 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. 717(E), dated the 28thJune, 2017, namely:-
In the said notification, the proviso under Paragraph 1 shall be omitted.
2. The exemption contained in the notification No.8/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018.
(Ruchi Bisht) Under Secretary to the Government of India
Note: – The principal notification No.8/2017-Central 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. 717(E), dated the 28th June, 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 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “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,
hereby exempts the intra-State supply of taxable goods (hereafter in this notification referred to as “the said goods”) by a registered supplier to a registered recipient for export, from so much of the Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017), as is in excess of the amount calculated at the rate of 0.05 per cent., subject to fulfilment of the following conditions, namely: –
the registered supplier shall supply the goods to the registered recipient on a tax invoice;
the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier;
the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce;
the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier;
the registered recipient shall move the said goods from place of registered supplier –
directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;
in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier.
2. The registered supplier shall not be eligible for the above mentioned exemption if the registered recipient fails to export the said goods within a period of ninety days from the date of issue of tax invoice.
(Ruchi Bisht) Under Secretary to the Government of India
