Seeks to amend notification No. 12\/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.
02\/2018 Dated:- 25-1-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nNotification No. 2\/2018- Union Territory Tax (Rate)
\nNew Delhi, the 25th January, 2018
\nG.S.R. 76 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12\/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, S<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n serial number 16, in the entry in column (3), for the words “one year”, the words “three years” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r 36. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n entries relating thereto, the following serial number and entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n five hundred” shall be substituted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 12\/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.02\/2018 Dated:- 25-1-2018 Union Territory GST (UTGST) RateGSTUTGST RateUTGST RateGovernment of India Ministry of Finance (Department of Revenue) Notification No. 2\/2018- Union Territory Tax (Rate) New … Continue reading “Seeks to amend notification No. 12\/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10151","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10151","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10151"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10151\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10151"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10151"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10151"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(d) after serial number 19 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“19A
\nHeading 9965
\nServices by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
\nNil
\nNothing contained in this serial number shall apply after the 30th day of September 2018.
\n19B
\nHeading 9965
\nServices by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
\n Nil
\nNothing contained in this serial number shall apply after the 30th day of September 2018.”;
\n(e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: –
\n “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportati<\/p>\n
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\nNil
\nNil”;
\n(i) after serial number 39 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“39A
\nHeading 9971
\nServices by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR).
\nExplanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
\n (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
\n (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or
\n (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 201<\/p>\n
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\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“53A
\nHeading 9985
\nServices by way of fumigation in a warehouse of agricultural produce.
\nNil
\nNil”;
\n(l) against serial number 54, in the entry in column (3), after item (g), the following item shall be inserted, namely:-
\n “(h) services by way of fumigation in a warehouse of agricultural produce.”;
\n(m) against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
\n(n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“65A
\nHeading 9991
\nServices by way of providing information under the Right to Information Act, 2005 (22 of 2005).
\nNil
\nNil”;
\n(o) against serial number 66, in the entry in column (3),-
\n(i) after item (a), the following item shall be inserted, namely:-
\n “(aa) by an educational institution<\/p>\n
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\n(q) against serial number 81, for the entry in column (3), the following entry shall be substituted namely: –
\n “Services by way of right to admission to-
\n (a) circus, dance, or theatrical performance including drama or ballet;
\n (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
\n (c) recognised sporting event;
\n (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person.”.
\n[F. No.354\/13\/2018 -TRU]
\n(Ruchi Bisht)
\nUnder Secretary to the Government of India
\nNote: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12\/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No.47\/2017 – Union Territory Tax (Rat<\/p>\n
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