Seeks to amend notification No. 13\/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
29\/2018 Dated:- 31-12-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
Government of India
\nMinistry of Finance
\n(Department of Revenue)
\nNotification No. 29\/2018-Union Territory Tax (Rate)
\nNew Delhi, the 31st December, 2018
\nG.S.R.1281 (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 makes the following further amendmen<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r Union territory; or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d in the taxable territory.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 13\/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.29\/2018 Dated:- 31-12-2018 Union Territory GST (UTGST) RateGSTUTGST RateUTGST RateGovernment of India Ministry of Finance (Department of Revenue) … Continue reading “Seeks to amend notification No. 13\/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.”<\/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-15830","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15830","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=15830"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15830\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15830"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15830"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n (b) local authority; or
\n (c) Governmental agencies,
\nwhich 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.”;
\n(b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n“12.
\nServices provided by business facilitator (BF) to a banking company
\nBusiness facilitator (BF)
\nA banking company, located in the taxable territory
\n13.
\nServices provided by an agent of business correspondent (BC) to business correspondent (BC).
\nAn agent of business correspondent (BC)
\nA business corre<\/p>\n
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\n (ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:-
\n“(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.”.
\n2. This notification shall come into force on the 1st day of January, 2019.
\n[F. No. 354\/428\/2018- TRU]
\n(Gunjan Kumar Verma)
\nUnder Secretary to the Government of India
\nNote: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 13\/2017 – Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended by notification No. 15\/2018 – U<\/p>\n
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