Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act
13/2017 Dated:- 28-6-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2017- Union Territory Tax (Rate)
New Delhi, the 28th June, 2017
G.S.R. 704 (E).-In exercise of the powers conferred by sub- section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of union territory tax leviable under section 7 of the said Union Territory Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in Column (4) of the said Table:-
Tabl
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all apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, –
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.]
18[Provided further that nothing contained in this entry shall apply where, –
i. the supplier has taken registration under the CGST Act, 2017 read with clause (vi) of Section 21 of the UTGST Act, 2017 and exercised the option to pay tax on the services of GTA in relation to transport of goods supplied by him under forward charge; and
ii. the supplier has issued a tax invoice to the recipient charging Union Territory Tax at the applicable rates and has made a declaration as prescribed in Annexure
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” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.]
An individual advocate including a senior advocate or firm of advocates.
Any business entity located in the taxable territory.
3
Services supplied by an arbitral tribunal to a business entity.
An arbitral tribunal.
Any business entity located in the taxable territory.
4
Services provided by way of sponsorship to any body corporate or partnership firm.
Any person 27[other than a body corporate]
Any body corporate or partnership firm located in the taxable territory.
5
Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, –
(1) renting of immovable property, and
(2) services specified below-
(i) services by the Department of Posts 24[and the Ministry of Railways (Indian Railways)] 19[****];
(ii) services i
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dwelling.
Any unregistered person
Any registered person 28[other than a person who has opted to pay tax under composition levy].]
11[5B
Services supplied by any person by way of transfer of development rights or Floor Space Index (FSI) (including additional FSI) for construction of a project by a promoter.
Any person
Promoter.
5C
Long term lease of land (30 years or more) by any person against consideration in the form of upfront amount (called as premium, salami, cost, price, development charges or by any other name) and/or periodic rent for construction of a project by a promoter.
Any person
Promoter.]
6
Services supplied by a director of a company or a body corporate to the said company or the body corporate.
A director of a company or a body corporate
The company or a body corporate located in the taxable territory.
7
Services supplied by an insurance agent to any person carrying on insurance business.
An insurance agent
Any person carrying on insurance busines
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Author
Publisher located in the taxable territory:
Provided that nothing contained in this entry shall apply where, –
(i) the author has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay Union territory tax on the service specified in column (2), under forward charge in accordance with Section 7 (1) of Union Territory Tax Act, 2017 under forward charge, and to comply with all the provisions of Union Territory Tax Act, 2017 (14 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option;
(ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him
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ity services (services provided by way of supply of security personnel) provided to a registered person:
Provided that nothing contained in this entry shall apply to, –
(i)(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies;
which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or
(ii) a registered person paying tax under section 10 of the said Act.
Any person other than a body corporate
A registered person, located in the taxable territory.]
15[16[15
Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate.
Any person, other than a body corporate who supplie
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he same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013.
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.
(d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts.
2[(e) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.]
5[(f) “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).]
7[(g) “renting of immovable property” means allowing, permit
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” shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(m) The term “Residential Real Estate Project (RREP)” shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.
(n) “floor space index (FSI)” shall mean the ratio of a building's total floor area (gross floor area) to the size of the piece of land upon which it is built.]
2. This notification shall come into force on the 1st day of July, 2017.
[F. No. 334/1/2017- TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
15a[Annexure I
FORM
(9A of Table)
(Declaration to be filed by an author for exercising the option to pay tax on the “supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 rela
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, 2017 (14 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both;
2. I understand that this option, once exercised, shall not be allowed to be changed within a period of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.
Signature ___________________
Name _______________________
GSTIN _________________
Place __________________
Date __________________
Annexure II
(Declaration to be made in the invoice by the author exercising the option to pay tax on the “supply of service by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher” under forward charge.)
Declaration
(9A of Table)
I have exercised the option to pay Union territory tax on the service specified ag
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on of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity."
4.
Inserted vide Notification no. 33/2017 dated 13-10-2017
5.
Inserted vide Notification No. 3/2018 Dated 25-01-2018
6.
Inserted vide Notification No. 15/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
7.
Inserted vide Notification No. 15/2018- Union Territory Tax (Rate) – Dated 26-07-2018 w.e.f. 27-07-2018
8. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
9. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
10. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019
11. Inserted vide Notification No. 05/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019
12. Inserted vide Notification No. 05/2019- Union Territory Tax (Rate
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-10-2019
16. Substituted vide Notification No. 29 /2019- Union Territory Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it was read as
“15
Services provided by way of renting of a motor vehicle provided to a body corporate.
Any person other than a body corporate, paying union territory tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business
Any body corporate located in the taxable territory. ”
17. Omitted vide Notification No. 05/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "1[who has not paid Union territory tax at the rate of 6%,]"
18. Inserted vide Notification No. 05/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
19. Omitted vide Notification No. 05/2022-Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as,
"by way of speed post, express parcel post, life insurance, and agency services pr
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