THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017
GST
Dated:- 27-3-2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017
GST bills – Clause by Clause
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Document 1
CLAUSES
TO BE INTRODUCED IN LOK SABHA
Bill No. 59 of 2017
THE UNION TERRITORY GOODS AND SERVICES TAX BILL, 2017
ARRANGEMENT OF CLAUSES
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
ADMINISTRATION
3. Officers under this Act.
4. Authorisation of officers.
5. Powers of officers.
6. Authorisation of officers of central tax as proper officer in certain circumstances.
7. Levy and collection.
CHAPTER III
LEVY AND COLLECTION OF TAX
8. Power to grant exemption from tax.
9. Payment of tax.
10. Transfer of input tax credit.
CHAPTER IV
PAYMENT OF TAX
CHAPTER V
INSPECTION, SEARCH, SEIZURE AND ARREST
11. Officers required to assist
proper officers.
CHAPTER VI
DEMANDS AND RECOVERY
12. Tax wrongfully collected and paid to Central Gov
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es and the matter connected therewith or incidental
thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as
follows:-
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Union Territory Goods and Services Tax Act, 2017.
(2) It extends to the Union territories of the Andaman and Nicobar Islands,
Lakshadweep, Dadra and Nagar Haveli, Daman and Diu, Chandigarh and other territory.
(3) It shall come into force on such date as the Central Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act
and any reference in any such provision to the commencement of this Act shall be construed
as a reference to the coming into force of that provision.
Short title,
extent and
commencement.
2
Definitions.
Officers under
this Act.
Authorisation
of officers.
2. In this Act, unless the context otherwise requires,
(1) “appointed day” means the date on whi
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ans the Union territory tax
chargeable under this Act on taxable supply of goods or services or both made by
him or by his agent but excludes tax payable by him on reverse charge basis;
(8) ââ¬ÅUnion territory” means the territory of,ââ¬â⬢
(i) the Andaman and Nicobar Islands;
(ii) Lakshadweep;
(iii) Dadra and Nagar Haveli;
(iv) Daman and Diu;
(v) Chandigarh; or
(vi) other territory.
Explanation. For the purposes s of this Act, each of the territories specified
in sub-clauses (i) to (vi) shall be considered to be a separate Union territory;
(9) ââ¬ÅUnion territory taxâ⬠means the tax levied under this Act;
(10) words and expressions used and not defined in this Act but defined in the
Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, the
State Goods and Services Tax Act, and the Goods and Services Tax (Compensation
to States) Act, shall have the same meaning as assigned to them in those Acts.
CHAPTER II
ADMINISTRATION
3. The A
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officer of a Union territory tax who
is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations as may be
specified in this behalf by him, delegate his powers to any other officer subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate Authority shall
10 not exercise the powers and discharge the duties conferred or imposed on any other officer
of Union territory tax.
6. (1) Without prejudice to the provisions of this Act, the officers appointed under the
Central Goods and Services Tax Act are authorised to be the proper officers for the purposes
of this Act, subject to such conditions as the Government shall, on the recommendations of
15 the Council, by notification, specify.
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(2) Subject to the conditions specified in the notification issued under
sub-section (1),ââ¬â
(a) where any proper officer issues an order under this Act, he shall also issue
an order under the Central Goods and Services T
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the Central Government on the recommendations of the Council
and collected in such manner as may be prescribed and shall be paid by the taxable person.
(2) The Union territory tax on the supply of petroleum crude, high speed diesel,
motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be
levied with effect from such date as may be notified by the Central Government on the
recommendations of the Council.
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(3) The Central Government may, on the recommendations of the Council, by
40 notification, specify categories of supply of goods or services or both, the tax on which
shall be paid on reverse charge basis by the recipient of such goods or services or both and
all the provisions of this Act shall apply to such recipient as if he is the person liable for
paying the tax in relation to the supply of such goods or services or both.
(4) The Union territory tax in respect of the supply of taxable goods or services or
45 both by a supplier, who i
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resence in the taxable territory, any person representing such electronic commerce operator
for any purpose in the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does not have a physical
presence in the taxable territory and also he does not have a representative in the said
territory, such electronic commerce operator shall appoint a person in the taxable territory
for the purpose of paying tax and such person shall be liable to pay tax.
8. (1) Where the Central Government is satisfied that it is necessary in the public
interest so to do, it may, on the recommendations of the Council, by notification, exempt
generally either absolutely or subject to such conditions as may be specified therein, goods
or services or both of any specified description from the whole or any part of the tax leviable
thereon with effect from such date as may be specified in such notification.
(2) Where the Central Government is satisfied t
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aid section of the Central Goods
and Services Tax Act shall be deemed to be a notification or, as the case may be, an order
issued under this Act.
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Explanation. For the purposes of this section, where an exemption in respect of
any goods or services or both from the whole or part of the tax leviable thereon has been
granted absolutely, the registered person supplying such goods or services or both shall not 35
collect the tax, in excess of the effective rate, on such supply of goods or services or both.
CHAPTER IV
PAYMENT OF TAX
9. The amount of input tax credit available in the electronic credit ledger of the
registered person on account of,ââ¬â
(a) integrated tax shall first be utilised towards payment of integrated tax and
the amount remaining, if any, may be utilised towards the payment of central tax and
State tax, or as the case may be, Union territory tax, in that order;
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(c) the Union territory tax shall first be utilised towards payme
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lways, Customs, and those officers engaged in the
collection of land revenue, including village officers, and officers of central tax and officers
of the State tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of
15 officers to assist the proper officers in the implementation of this Act when called
do so by the Commissioner.
upon to
Transfer
of
input tax credit.
Officers
required to
assist proper
officers.
CHAPTER VI
DEMANDS AND RECOVERY
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12. (1) A registered person who has paid the central tax and the Union territory tax on
a transaction considered by him to be an intra-State supply, but which is subsequently held
to be an inter-State supply, shall be refunded the amount of taxes so paid in such manner
and subject to such conditions as may be prescribed.
(2) A registered person who has paid integrated tax on a transaction considered by
him to be an inter-State su
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nd
paid to
Central
Government
or Union
territory
Government.
Recovery of
tax.
CHAPTER VII
ADVANCE RULING
14. In this Chapter, unless the context otherwise requires,ââ¬â⬢
(a) “advance rulingâ⬠means a decision provided by the Authority or the Appellate
Authority to an applicant on matters or on questions specified in sub-section (2) of
section 97 or sub-section (1) of section 100 of the Central Goods and Services Tax
Act, in relation to the supply of goods or services or both being undertaken or proposed
to be undertaken by the applicant;
(b) “Appellate Authorityâ⬠means the Appellate Authority for Advance Ruling
constituted under section 16.
(c) “applicantâ⬠means any person registered or desirous of obtaining registration
under this Act;
Definitions.
Constitution of
Authority for
Advance
Ruling.
Constitution of
Appellate
Authority for
Advance
Ruling.
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(d) “applicationâ⬠means an application made to the Authority under
sub-sectio
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f the Union territory) Appellate Authority for Advance Ruling for
Goods and Services Tax for hearing appeals against the advance ruling pronounced by the
Advance Ruling Authority:
Provided that the Central Government may, on the recommendations of the Council,
notify any Appellate Authority located in any State or any other Union territory to act as the
Appellate Authority for the purposes of this Act.
(2) The Appellate Authority shall consist ofââ¬â⬢
(i) the Chief Commissioner of central tax as designated by the Board; and
(ii) the Commissioner of Union territory tax having jurisdiction over the
applicant.
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Migration of
existing tax
payers.
Transitional
arrangements
for input tax
credit.
CHAPTER VIII
TRANSITIONAL PROVISIONS
17. (1) On and from the appointed day, every person registered under any of the
existing laws and having a valid Permanent Account Number shall be issued a certificate of
registration on provisional basis, subject to such cond
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the period ending with the day immediately preceding the appointed
day, furnished by him under the existing law, not later than ninety days after the said day, in 45
such manner as may be prescribed:
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74 of 1956.
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Provided that the registered person shall not be allowed to take credit in the following
circumstances, namely:ââ¬â⬢
(i) where the said amount of credit is not admissible as input tax credit under
this Act; or
(ii) where he has not furnished all the returns required under the existing law
for the period of six months immediately preceding the appointed day; or
(iii) where the said amount of credit relates to goods sold under such exemption
notifications as are notified by the Government:
Provided further that so much of the said credit as is attributable to any claim related
to section 3, sub-section (3) of section 5, section 6 or section 6A or sub-section (8) of
section 8 of the Central Sales Tax Act, 1956 that is not substantiated in the manner, an
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redit was admissible as input tax credit under the existing law and is also admissible as
input tax credit under this Act.
Explanation. For the purposes of this section, the expression “unavailed input tax
credit” means the amount that remains after subtracting the amount of input tax credit
already availed in respect of capital goods by the taxable person under the existing law
from the aggregate amount of input tax credit to which the said person was entitled in
respect of the said capital goods under the existing law.
(3) A registered person, who was not liable to be registered under the existing law or
who was engaged in the sale of exempted goods or tax free goods or goods which have
suffered tax at first point of their sale in the Union territory and the subsequent sales of
which are not subject to tax in the Union territory under the existing law but which are
liable to tax under this Act or where the person was entitled to the credit of input tax at the
35 time of s
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Transitional
provisions
relating to job
work.
payment of tax in respect of inputs, then, such registered person shall, subject to such
conditions, limitations and safeguards as may be prescribed, including that the said
taxable person shall pass on the benefit of such credit by way of reduced prices to the
recipient, be allowed to take credit at such rate and in such manner as may be
prescribed.
(4) A registered person, who was engaged in the sale of taxable goods as well as
exempted goods or tax free goods under the existing law but which are liable to tax under
this Act, shall be entitled to take, in his electronic credit ledger,ââ¬â⬢
(a) the amount of credit of the value added tax and entry tax, if any, carried
forward in a return furnished under the existing law by him in accordance with the
provisions of sub-section (1); and
(b) the amount of credit of the value added tax and entry tax, if any, in respect
of inputs held in stock and inputs contained in semi-fini
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6) A registered person, who was either paying tax at a fixed rate or paying a fixed
amount in lieu of the tax payable under the existing law shall be entitled to take, in his
electronic credit ledger, credit of value added tax in respect of inputs held in stock and
inputs contained in semi-finished or finished goods held in stock on the appointed day
subject to the following conditions, namely:ââ¬â⬢
(i) such inputs or goods are used or intended to be used for making taxable
supplies under this Act;
(ii) the said registered person is not paying tax under section 10 of the Central
Goods and Services Tax Act;
(iii) the said registered person is eligible for input tax credit on such inputs
under this Act;
(iv) the said registered person is in possession of invoice or other prescribed
documents evidencing payment of tax under the existing law in respect of inputs; and
(v) such invoices or other prescribed documents were issued not earlier than
twelve months immediately prec
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ointed day, the input tax credit shall be liable to be recovered
5 in accordance with the provisions of clause (a) of sub-section (8) of section 142 of the
Central Goods and Services Tax Act.
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(2) Where any semi-finished goods had been despatched from any place of business
to any other premises for carrying out certain manufacturing processes in accordance with
the provisions of existing law prior to the appointed day and such goods (hereinafter in this
section referred to as “the said goods”) are returned to the said place on or after the appointed
day, no tax shall be payable if the said goods, after undergoing manufacturing processes or
otherwise, are returned to the said place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within a period specified in
this sub-se
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ts or any other process, are returned
to such place within six months from the appointed day:
Provided that the period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
Provided further that if the said goods are not returned within the period specified in
this sub-section, the input tax credit shall be liable to be recovered in accordance with the
provisions of clause (a) of sub-section (8) of section 142 of the Central Goods and Services
Tax Act:
Provided also that the person despatching the goods may, in accordance with the
provisions of the existing law, transfer the said goods from the said other premises on
payment of tax in India or without payment of tax for exports within six months or the
extended period, as the case may be, from the appointed day.
(4) The tax under sub-sections (1), (2) and (3) shall not be payable only if the person
despatching the goods and the job worker declare
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e appointed day, the
price of any goods is revised upwards on or after the appointed day, the registered person
who had sold such goods shall issue to the recipient a supplementary invoice or debit note,
containing such particulars as may be prescribed, within thirty days of such price revision
and for the purposes of this Act, such supplementary invoice or debit note shall be deemed
to have been issued in respect of an outward supply made under this Act.
(b) Where, in pursuance of a contract entered into prior to the appointed day, the
price of any goods is revised downwards on or after the appointed day, the registered person
who had sold such goods may issue to the recipient a credit note, containing such particulars
as may be prescribed, within thirty days of such price revision and for the purposes of this
Act such credit note shall be deemed to have been issued in respect of an outward supply
made under this Act:
Provided that the registered person shall be allowed to
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paid
under the existing law in respect of the goods exported before or after the appointed day
shall be disposed of in accordance with the provisions of the existing law:
Provided that where any for refund of input tax credit is fully or partially rejected, the
amount so rejected shall lapse:
Provided further that no refund shall be allowed of any amount of input tax credit
where the balance of the said amount as on the appointed day has been carried forward
under this Act.
(5) (a) Every proceeding of appeal, revision, review or reference relating to a claim
for input tax credit initiated whether before, on or after the appointed day, under the existing
law shall be disposed of in accordance with the provisions of the existing law, and any
amount of credit found to be admissible to the claimant shall be refunded to him in cash in
accordance with the provisions of the existing law and the amount rejected, if any, shall not
be admissible as input tax credit under this Act:
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law, shall be disposed of in accordance with the provisions of the existing law, and if any
amount becomes recoverable as a result of such appeal, revision, review or reference, the
same shall, unless recovered under the existing law, be recovered as an arrear of tax under
this Act and amount so recovered shall not be admissible as input tax credit under this Act.
(b) Every proceeding of appeal, revision, review or reference relating to any output
tax liability initiated whether before, on or after the appointed day under the existing law,
shall be disposed of in accordance with the provisions of the existing law, and any amount
found to be admissible to the claimant shall be refunded to him in cash in accordance with
the provisions of the existing law and the amount rejected, if any, shall not be admissible as
input tax credit under this Act.
(7) (a) Where in pursuance of an assessment or adjudication proceedings instituted,
whether before, on or after the appointed day,
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be recovered as an arrear of tax under this Act and the amount so recovered
shall not be admissible as input tax credit under this Act.
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(b) Where any return, furnished under the existing law, is revised after the appointed
day but within the time limit specified for such revision under the existing law and if,
pursuant to such revision, any amount is found to be refundable or input tax credit is found
to be admissible to any taxable person, the same shall be refunded to him in cash under the
existing law and the amount rejected, if any, shall not be admissible as input tax credit
under this Act.
(9) Save as otherwise provided in this Chapter, the goods or services or both supplied
on or after the appointed day in pursuance of a contract entered into prior to the appointed
40 day shall be liable to tax under the provisions of this Act.
(10) (a) Notwithstanding anything contained in section 12 of the Central Goods and
Services Tax Act, no tax shall be payable on goods und
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thereon if such goods are returned within
six months from the appointed day:
Provided that the said period of six months may, on sufficient cause being shown, be
extended by the Commissioner for a further period not exceeding two months:
Provided further that the tax shall be payable by the person returning the goods if
such goods are liable to tax under this Act and are returned after the period specified in this
sub-section:
Provided also that tax shall be payable by the person who has sent the goods on
approval basis if such goods are liable to tax under this Act, and are not returned within the
period specified in this sub-section.
(12) Where a supplier has made any sale of goods in respect of which tax was required
to be deducted at source under any existing law relating to sale of goods and has also issued
an invoice for the same before the appointed day, no deduction of tax at source under
section 51 of the Central Goods and Services Tax Act, as made applicable to
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eizure and arrest;
(xvii) demands and recovery;
(xviii) liability to pay in certain cases;
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(xix) advance ruling;
(xx) appeals and revision;
(xxi) presumption as to documents;
(xxii) offences and penalties;
(xxiii) job work;
(xxiv) electronic commerce;
(xxv) settlement of funds;
(xxvi) transitional provisions; and
(xxvii) miscellaneous provisions including the provisions relating to the
imposition of interest and penalty,
shall, mutatis mutandis, apply,-
(a) so far as may be, in relation to Union territory tax as they apply in relation
to central tax as if they were enacted under this Act;
(b) subject to the following modifications and alterations which the Central
Government considers neceassry and desirable to adapt those provisions to the
circumstances, namely:ââ¬â⬢
(i) references to “this Act” shall be deemed to be references to “the
Union Territory Goods and Services Tax Act, 2017”;
(ii) references to ââ¬Å
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this Act.
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(2) Without prejudice to the generality of the provisions of sub-section (1), the Central
Government may make rules for all or any of the matters which by this Act are required to
be, or may be, prescribed or in respect of which provisions are to be or may be made by
rules.
(3) The power to make rules conferred by this section shall include the power to give
retrospective effect to the rules or any of them from a date not earlier than the date on which
the provisions of this Act come into force.
(4) Any rules made under sub-section (1) may provide that a contravention thereof
shall be liable to a penalty not exceeding ten thousand rupees.
23. The Board may, by notification, make regulations consistent with this Act and the
rules made thereunder to carry out the purposes of this Act.
Power to make
rules.
General power
to make
regulations.
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Laying of rules,
24. Every rule made by the Central Government, every regulation made by the Board
regulation
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e under
that rule or regulation or notification, as the case may be.
25. The Commissioner may, if he considers it necessary or expedient so to do for the
purpose of uniformity in the implementation of this Act, issue such orders, instructions or
directions to the Union territory tax officers as he may deem fit, and thereupon all such
officers and all other persons employed in the implementation of this Act shall observe and
follow such orders, instructions or directions.
26. (1) If any difficulty arises in giving effect to any provision of this Act, the Central
Government may, on the recommendations of the Council, by a general or a special order
published in the Official Gazette, make such provisions not inconsistent with the provisions
of this Act or the rules or regulations made thereunder, as may be necessary or expedient
for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of three years
from the date
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uniformity of tax rates and structure across the States and
there is cascading of taxes due to “tax on tax”; and
(c) the credit of excise duty and service tax paid at the stage of manufacture
is not available to the traders while paying the State level sales tax or value added
tax, and vice-versa. Further, the credit of State taxes paid in one State cannot be
availed in other States. Hence, the prices of goods and services get artificially
inflated to the extent of this “tax on tax”.
3. In view of the above, it has become necessary to have a Central Legislation,
namely, the Union Territory Goods and Services Tax Bill, 2017. The proposed
Legislation will confer power upon the Central Government for levying goods and
services tax on the supply of goods or services or both which takes place within a
Union territory without Legislature.
4. The proposed Legislation will simplify and harmonise the indirect tax regime
in the country. It is expected to reduce the cost of producti
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t. as recommended by the Goods and Services Tax
Council (the Council);
(b) to empower the Central Government to grant exemptions, by notification
or by special order, on the recommendations of the Council;
(c) to provide for apportionment of tax and settlement of funds on account
of transfer of input tax credit between the Central Government, State Government
and Union territory;
(d) to provide for assistance by officers of Police, Railways, Customs, and
those engaged in the collection of land revenue, including village officers, and
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officers of central tax and officers of the State tax to proper officers in the
implementation of the proposed Legislation;
(e) to provide for recovery of tax, interest or penalty payable by a person to
the Government which remains unpaid, by the proper officer of central tax;
(f) to establish an Authority for Advance Ruling in order to enable the
taxpayer to seek a binding clarity on taxation matters from the department;
(g) to provide
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e proposed Act.
Clause 2 defines various terms and expressions used in the proposed Act.
Clause 3 provides for appointment of Commissioners and other class of officers
as may be required for carrying out the purposes of the proposed Act.
Clause 4 confers power on the Administrator to appoint officers of Union territory
tax below the rank of Assistant Commissioner of Union territory tax for the
administration of the proposed Act.
Clause 5 provides for conditions and exceptions for exercising the powers by the
Union territory tax officers.
Clause 6 provides for authorisation of Central tax officers, subject to certain
conditions as shall be notified by the Central Government on recommendations of the
Council, to be proper officers for the purposes of the proposed Act.
Clause 7 provides for levy of Union territory tax on all intra-State supplies of
goods or services or both except on the supply of alcoholic liquor for human
consumption, on the value determined under section
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operator
if such services are supplied through it, on the recommendations of the Council.
Clause 8 confers powers on the Central Government to exempt either absolutely
or conditionally goods or services or both of any specified description from the whole
or any part of the Union territory tax, on the recommendations of the Council. It also
confers powers on the Central Government to exempt from payment of tax any goods
or services or both, by special order, on which tax is leviable on the recommendations
of the Council.
Clause 9 provides for the manner and order in which input tax credit of integrated
tax and input tax credit of Union territory tax is to be utilised.
Clause 10 provides for transfer of credit of Union territory tax to the integrated
tax account when Union territory tax credit has been used for payment of central tax.
Clause 11 provides for officers of Police, Railways, Customs and other officers
engaged in collection of land revenue to assist officers invol
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.
Clause 19 provides for transitional provisions relating to job-work.
Clause 20 provides for miscellaneous provisions for transition of existing tax
payers in various situations.
Clause 21 provides for application of specific provisions of the Central Goods
and Services Tax Act to the proposed Act.
Clause 22 confers powers on the Central Government to make rules for carrying
out the provisions of the proposed Act on recommendations of the Council.
Clause 23 confers powers on the Board to make regulations for carrying out the
provisions of the proposed Act.
Clause 24 provides for laying of rules, regulations and notifications made by the
Central Government before each House of the Parliament.
Clause 25 confers powers to the Commissioner to issue orders, instructions or
directions to the Union territory tax officers for uniform implementation of the provisions
of the proposed Act.
Clause 26 confers powers on the Central Government to make such provisions
not inconsistent
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be utilised for the purposes of this Bill. Thus there will be no extra financial
expenditure under this Bill.
5. The total financial implications in terms of recurring and non-recurring expen-
diture involved in carrying out the various functions under the Bill would be borne by
the Central Government. Most of the existing officers and staff of the Central Board of
Excise and Customs and Union territories would be used for carrying out the various
functions under the Bill. However, it is not possible to estimate the exact recurring and
non-recurring expenditure from the Consolidated Fund of India at this stage.
19
MEMORANDUM REGARDING DELEGATED LEGISLATION
Clause 22 of the Union territories Goods and Services Tax Bill, 2017 seeks to empower
the Government to make rules, inter-alia, in the followingââ¬â⬢
(a) collection of taxes under section 7; (b) manner and time in which input tax
credit will be transferred under section 10; (c) manner in which tax wrongfully collecte
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