Seeks to amend notification No. 12\/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018
14\/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nNotification No. 14\/2018- Union Territory Tax (Rate)
\nNew Delhi, the 26th July, 2018
\nG.S.R. 688 (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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lodging and maintenance. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uaranteeing the loans taken by such undertakings or PSUs from the financial institutions. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 12\/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.201814\/2018 Dated:- 26-7-2018 Union Territory GST (UTGST) RateGSTUTGST RateUTGST RateGovernment of India Ministry of Finance (Department of Revenue) Notification No. 14\/2018- Union Territory Tax (Rate) … Continue reading “Seeks to amend notification No. 12\/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018”<\/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-12815","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12815","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=12815"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12815\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nNil
\nNil”;
\n(d) after serial number 10 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“10A
\nHeading
\n9954
\nServices supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
\nNil
\nNil”;
\n(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
\n(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
\n(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
\n(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, <\/p>\n
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\nNil
\nNil”;
\n(k) against serial number 36A, in the entry in column (3), after the figures “36” the word and figures “or 40” shall be inserted;
\n(l) after serial number 47 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“47A
\nHeading 9983 or Heading 9991
\nServices by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
\nNil
\nNil”;
\n(m) after serial number 55 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“55A
\nHeading 9986
\nServices by way of artificial insemination of livestock (other than horses).
\nNil
\nNil”;
\n(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inse<\/p>\n
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\n(o) after serial number 77 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“77A
\nHeading 9995
\nServices provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
\n(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
\n(ii) promotion of trade,<\/p>\n
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