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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 21/2017- Union Territory Tax (Rate)
New Delhi, the 22nd August, 2017
G.S.R......(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 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, Section 3, Sub-section (i), vide number G.S.R. 703(E),
dated the 28th June, 2017, namely:-
In the said notification,-
(i) in the Table,-
(a) after serial number 9 and the entries relating thereto, the following
shall be inserted namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| 9A |
Chapter 99 |
Services provided by and to Fédération Internationale de Football
Association (FIFA) and its subsidiaries directly or indire
ctly
related to any of the events under FIFA U-17 World Cup 2017 to be hosted
in India. |
Nil |
Provided that Director (Sports), Ministry of Youth Affairs and
Sports certifies that the services are directly or indirectly related to
any of the events under FIFA U- 17 World Cup 2017. |
(b) after serial number 11 and the entries relating thereto, the following
shall be inserted namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| 11A |
Heading 9961 or Heading 9962 |
Service provided by Fair Price Shops to Central Government by way of
sale of wheat, rice and coarse grains under Public Distribution
System(PDS) against consideration in the form of commission or margin |
Nil |
Nil |
| 11B |
Heading 9961 or Heading 9962 |
Service provided by Fair Price Shops to State Governments or Union
territories by way of sale of kerosene, sugar, edible oil, etc. under
Public Distribution System (PDS) against consideration in the form of
commission or margin. |
Nil |
Nil |
(c) against serial number 35, in column (3),-
(A) in item (h), for the words “Weather Based Crop Insurance Scheme or the
Modified National Agricultural Insurance Scheme”, the words, brackets and
letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be
substituted;
(B) in item (j), for the words “National Agricultural Insurance Scheme
(Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri
Fasal BimaYojana (PMFBY)”, shall be substituted;
(ii) in paragraph 3, in the Explanation, after clause (ii), the following
clause shall be inserted, namely:-
“(iii) 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.”.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/173/2017 -TRU]
Note:-The principal notification was published in the Gazette of India,
Extraordinary, vide notification
No. 12/2017 – Union Territory Tax (Rate), dated
the 28th June, 2017, vide number G.S.R. 703 (E), dated the 28th June, 2017.
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