[F.No.354/320/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue)
New Delhi, the 14th November, 2017
Notification No. 42/2017 – Union territory Tax (Rate)
Table of Contents
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,
for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: –
All goods [other than fresh or chilled] other than those put up in unit container and, – bearing a registered brand name; orbearing 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 ]”;
GST
S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;
for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely: –
“21
0304, 0306, 0307, 0308
All goods, fresh or chilled
22
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and other than those put up in unit container and, – bearing a registered brand name; orbearing 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 ]” ;
GST
S. Nos. 23,24 and the entries thereof shall be omitted;
after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those put up in unit container and, – bearing a registered brand name; orbearing 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 ]” ;
GST
after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“43A
0710
Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, – bearing a registered brand name; orbearing 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]” ;
GST
in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried” shall be substituted;
after S. No. 46 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: –
“46A
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, – bearing a registered brand name; orbearing 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]
46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- bearing a registered brand name; orbearing 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]”;
GST
in S. No. 77, in the entry in column (3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“78A
1106 10 10
Guar meal” ;
GST
after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“87A
1210 10 00
Hop cones, neither ground nor powdered nor in the form of pellets” ;
GST
after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“93A
1404 90 60
coconut shell, unworked”;
GST
in S. No. 94, for the entry in column 3, the entry “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar” shall be substituted;
in S. No. 103, for the entry in column (3), the entry “Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;
after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
GST
after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“136A
7113
Bangles of lac/ shellac”;
GST
in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
The phrase “registered brand name” means, –
a brand registered as on or after 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 or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.”.
2. This notification shall come into force with effect from the 15th day of November, 2017.
(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 and last amended by Notification No. 35/2017- Union territory Tax (Rate) dated 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1294 (E), dated the 13th October, 2017.
Important Keyword: GST, CGST, IGST, UTGST, SGST, Section 8(1) UTGST Act 2017, Section 7 UTGST Act 2017, F. No. 354/320/2017-TRU, Notification No. 45/2017 – Union territory Tax (Rate).
[F. No. 354/320/2017-TRU] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
New Delhi, the 14th November, 2017
Notification No. 45/2017 – 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 UTGST 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 goods specified in column (3) of the Table below, from the so much of the union territory tax leviable thereon under section 7 of the said Act, as in in excess of the amount calculated at the rate of 2.5 per cent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table-
Table
S.No.
Name of the Institutions
Description of the goods
Conditions
(1)
(2)
(3)
(4)
1.
Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Institute Technology/ Regional Engineering College
Scientific and technical instruments, apparatus, equipment (including computers);
accessories, parts, consumables and live animals (experimental purpose);
computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches;
(d)Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in financial year.
(i) The goods are supplied to or for – a public funded research institution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or an institution registered with the Government of India in the
Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods; The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;In the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
2.
Research institution, other than a hospital
Scientific and technical instruments, apparatus, equipment (including computers); accessories, parts, consumables and live animals (experimental purpose); computer software, Compact Disc-Read Only Memory (CD-ROM), recorded magnetic tapes, microfilms, microfiches; Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.
The institution is registered with the Government of India in the Department of Scientific and Research, which-produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for
research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals. (2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3.
Departments and laboratories of the Central Government and State Governments, other than a hospital
Scientific and technical instruments, apparatus, equipment (including computers); accessories, parts, consumables and live animals (experimental purpose);Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year.
The institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
4.
Regional Cancer Centre (Cancer Institute)
Scientific and technical instruments, apparatus, equipment (including computers); accessories, parts, consumables and live animals (experimental purpose);Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches.
The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes
only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
GST Explanation. – For the purposes of this notification, the expression, –
“Public funded research institution” means a research institution in the case of which not less than fifty per-cent. of the recurring expenditure is met by the Central Government or the Government of any State or the administration of any Union territory;
“University” means a University established or incorporated by or under a Central, State or Provincial Act and includes –
an institution declared under section 3 of the University Grants Commission Act, 1956 (3 of 1956) to be a deemed University for the purposes of this Act;
an institution declared by Parliament by law to be an institution of national importance;
a college maintained by, or affiliated to, a University;
“Head” means –
in relation to an institution, the Director thereof (by whatever name called);
in relation to a University, the Registrar thereof (by whatever name called);
in relation to a college, the Principal thereof (by whatever name called);
“hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of November, 2017.
(Ruchi Bisht) Under Secretary to Government of India
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 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 (vi), in column (3), for the words “Services provided”, the words “Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided” shall be substituted;
against serial number 7,-
for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged of input tax charged services used in supplying the service has not been taken [Please refer to Explanation no. (iv)].”;
for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
9
-”;
the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted;
in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:-
“(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises
where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract Union territory tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.”;
against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: –
‘(i) manufacture of handicraft goods.
Explanation. – The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.’.
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. 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. 31/2017- Union Territory Tax (Rate) dated the 13th October, 2017 vide number G.S.R. 1279(E), dated the 13th October, 2017.
Important Keyword: F. No.354/173/2017 -TRU, Notification No. 47/2017- Union Territory Tax (Rate), Section 8(1) UTGST Act 2017.
[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)
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 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.
