Goods and Services Tax – 27/2018 – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 27/2018-Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1279 (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-section (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
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er to clause (iv) of paragraph 4 relating to Explanation] ; (B) in column (3), in item (vii), after the brackets and figures (iv), , the brackets and figures (iva), shall be inserted; (d) against serial number 15, 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) Service of third party insurance of goods carriage 6 – (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 – ; (e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) (viia) Leasing or renting of goods Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods – (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 – ; (f) against serial
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and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, – (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:- This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1/2017-Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 710(E) dated 28th June, 2017. 9 – ; (ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: – (xi) specified organisation
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