GST – 11/2017 – Dated:- 28-6-2017 – Government of India Ministry of Finance (Department of Revenue) Notification No. 11/2017-Union Territory Tax (Rate) New Delhi, the 28th June, 2017 G.S.R. 702 (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 and sub-section (5) of section 15 and subsection (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 notifies that the union territory tax, on the intraState supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corres
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Central Goods and Services Tax Act, 2017, supplied to the 13[Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 6 15[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] (iv) Composite supply of works c
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n (EWS) houses constructed under the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) a civil structure or any other original works pertaining to the houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);] (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 35[(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored
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sing scheme of a State Government; 35[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;] (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 – 12[(vi) 28[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, provided] to the Central Government, State Government, Union Territory, 14[a local authority, a Governmental Authority or a Government Entity] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renova
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ase may be] 16[(vii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving 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. 2.5 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 (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 appropria
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ent Entity. 2.5 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. (xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsection (1) of section 22 of the Central Goods and Services Tax Act 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x) and (xi) above 56[and serial number 38 below]. 9 -] 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5 Heading 9961 Services in wholesale trade
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or 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 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a 57[****] hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation 2.- This item excludes the supplies covered under item 7 (v). Explanation 3.- 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 on goods and services used in supplying the service has not been taken [Please refer to
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nt, 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 – 31[***] 53[(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasio
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residential or lodging purposes having 51[value of supply] of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent. 52[***] 14 – 32[(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
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of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS). 2.5 Provided that credit of input tax charged on goods 17[and] services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) Transport of passengers, with or without accompanied belongings, by air in economy class. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iv) Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport, as notified by the Ministry of Civil Aviation. 2.5 Provided that credit of input tax charged on goods used in supplying the service has no
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nother 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 -] (vii) Passenger transport services other than (i), (ii) (iii), (iv), 59[(iva),] (v) and (vi) above. 9 – 9 Heading 9965 (Goods transport services) (i) Transport of goods by rail (other than services specified at item no. (iv)). 2.5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying union territory tax or integrated tax on the supply of the service (ii) Transport of goods in a vessel. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 4[(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 71[Explanation 1] .- goods transp
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ices used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] or 6 – 54[(vi) Multimodal transportation of goods. Explanation.- (a) multimodal transportation means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) mode of transport means carriage of goods by road, air, rail, inland waterways or sea; (c) multimodal transporter means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract. 6 – (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -] 10 Heading 9966 (Rental services of transport vehicles) 20[(i) Renting of an
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ing used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 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 Provided that the goods transport agency opting to pay Union territory tax @ 6% under this entry shall, thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it.] (ii) Supporting services in transport other than (i) above. 9 – 12 Heading 9968 Postal and courier services. 9 – 13 Heading 9969 Electricity, gas, water and other distribution services. 9 – 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) (i) Services provided by a foreman of a chit fund in relation to chit. Explanatio
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onsideration. Same rate of union territory tax as on supply of like goods involving transfer of title in goods – (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of union territory tax as on supply of like goods involving transfer of title in goods – (iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017. Explanation.- (a) operator means a person, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) schedul
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of lease of land. Nil – (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 9 -] 17 Heading 9973 (Leasing or rental services, with or without operator) (i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right
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erson, organisation or enterprise engaged in or offering to engage in aircraft operations; (b) scheduled air transport service means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public; (c) scheduled air cargo service means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 22[(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
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55[22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 – (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 -] 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service 3
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ort services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure i
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icity, gas and water distribution other than (ii) above. 9 -] 44[25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above 63[and serial number 38 below]. 9 -] 26 Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 7[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 23[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 19
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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.] 2.5 – 24[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent. 6 -] 9[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 24[(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5 per cent. or Nil.] 2.5 – 24[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods
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ces. 9 – 31 Heading 9993 Human health and social care services. 9 – 46[32 Heading 9994 (i)Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 -] 33 Heading 9995 Services of membership organisations. 9 – 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 11[or planetarium]. 9 – (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 64[6] – 65[(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 -] 47[(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.
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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 -] 48[2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided
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they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the 1[scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated 28th June, 2017]. (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of heading 9988. (iv) Wherever a rate has been prescribed in this notification subject to the condition that credit of input tax charged on goods or services used in supplying the service has not been taken, it shall mean that,- (a) credit of input tax charged on goods or services used exclusively in supplying such service has not been taken; and (b) credit of input tax charged on
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of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (viii) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; 24[(ix) Governmental Authority means an authority or a board or any other body, – (i) set up by an Act of Parliament or a State Legislature; or (ii) 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 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (x) Government Entity means an authority or a boa
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classification of services" 2. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (iii) construction services other than (i) and (ii) above. 9 – 3. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (vi) Transport of passengers by motorcab 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 has not been taken [Please refer to Explanation no. (iv)] 4. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goo
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. (iv)] 7. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (b) Textile yarns (other than of man-made fibres) and textile fabrics; 8. Omitted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, Explanation.- man made fibres means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or algina
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16. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -]] 17. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "or" 18. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, 3[(vi) Transport of passengers by motorcab 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 has not been taken. [Please refer to Explanation no. (iv)] or 6 -] 19. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 – 20. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, 5[(i) Renting of motorcab where the cost of fuel is included in the consideration ch
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Inserted vide Notification No. 31/2017 dated 13-10-2017 25. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "and (ii)" 26. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (i) Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 – 27 Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "at item (i)" 28. Substituted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "Services provided" 29. Substituted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (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,
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-11-2017, before it was read as, (iv) 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, having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9 – 32. Substituted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above." 33. Inserted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017 34. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "(c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwell
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, before it was read as, (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 -] 42. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ii) Support services other than (i) above 9 – 43. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ii) Support services to mining, electricity, gas and water distribution. 9 – 44. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 25 Heading 9987 Maintenance, repair and installation (except construction) services. 9 – 45. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) 25[, (ia), (ii) and (iia)] above. 9 -] 46. Substituted vide Notification No. 1/2018 Dated 25-01-2018, b
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e and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation .- For the purposes of paragraph 2, total amount means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be." 49. Inserted vide Notification No. 17/2018-Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018 50. Substituted vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, 29[(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 fo
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d vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "declared tariff" 52. Omitted vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, "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." 53. Substituted vide Notification No. 13/2018-Union Territory Tax (Rate) – Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such outdoor catering and su
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ification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 – 61. Substituted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as, (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods. -] 62. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 63. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 64. Substituted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as 9 65. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-20
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