Seeks to amend notification No. 11/2017-UTT(R) – Rates for supply of services under UTGST
31/2017 Dated:- 13-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 31/2017-Union Territory Tax (Rate)
New Delhi, the 13th October, 2017
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
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ty in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”;
D. for item (vii), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(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
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service in the same line of business (i.e. service procured from another 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
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(d) against serial number 9, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
“(v) Transportation of natural gas through pipeline
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
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(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above
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(e) against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: –
(3)
(4)
(5)
“(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged f
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in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: –
“(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.
Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.
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(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
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(h) against serial number 26, in column (3), –
(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: –
“(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
(ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: –
“(da) printing
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ter sub-item (b), the following sub-item shall be inserted, namely: –
“(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5 per cent. or Nil.”;
(vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: –
(3)
(4)
(5)
“(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent.
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(i) in item (iii), for the word, brackets and figures “and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;
(i) against serial number 27, for item (i), columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: –
(3)
(4)
(5)
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals
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