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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......(E).- In exercise of the powers conferred by sub-section (1) of
section 7, subsection (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. 11/2017- 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. 702(E), dated the 28th June,
2017, namely:-
In the said notification,
(i) in the Table, -
(a) against serial number 3, -
A. in item (iii), in column (3), for the words “Government, a local authority
or a Governmental authority”, the words “Central Government, State Government,
Union territory, a local authority, a Governmental Authority or a Government
Entity” shall be substituted;
B. in item (vi), in column (3), for the words “a local authority or a
Governmental authority” the words “a local authority, a Governmental Authority
or a Government Entity” shall be substituted;
C. in items (iii) and (vi), in column (5), for the existing entry, the
following entry shall be substituted, namely: - “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”;
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 (119)
of section 2 of the Central Goods and Services Tax Act, 2017 and
associated services, in respect of offshore works contract relating to
oil and gas exploration and production (E&P) in the offshore area beyond
12 nautical miles from the nearest point of the appropriate base line. |
6 |
- |
| (ix) Construction services other than (i), (ii), (iii), (iv), (v),
(vi), (vii) and (viii) above. |
9 |
- |
(b) against serial number 8, for item (ii), in column (5), for the word “or”
the word “and” shall be substituted;
(c) against serial number 8, for item (vi), in columns (3), (4) and (5) and
the entries relating thereto, the following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(vi) Transport of passengers by any motor vehicle
designed to carry passengers where the cost of fuel is included in the
consideration charged from the service recipient |
2.5 |
Provided that credit of input tax charged on goods and services used
in supplying the service, other than the input tax credit of input
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 |
| 6 |
- |
(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: -
| (3) |
(4) |
(5) |
| "(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 |
| 6 |
- |
| (vi) Goods transport services other than (i), (ii), (iii), (iv) and
(v) above |
9 |
- |
(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 from the service recipient. |
2.5 |
Provided that credit of input tax charged on goods and services used
in supplying the service, other than the input tax credit of input
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 |
| 6 |
- |
(f) against serial number 15, for item (v), in columns (3), (4) and (5) and
the entries relating thereto, the following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(v) 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 |
- |
| (vi) Financial and related services other than (i), (ii), (iii),
(iv), and (v) above. |
9 |
- |
(g) against serial number 17, for item (vi) in column (3) and the entries
relating thereto in columns (3), (4) and (5), the following shall be
substituted, namely: -
| (3) |
(4) |
(5) |
| “(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. |
- |
| (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 |
- |
(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 of all goods falling under Chapter 48 or 49, which attract
UTGST @ 2.5per cent. or Nil.
(iii) after sub-item (e), the following sub-items shall be inserted, namely:
-
“(f) all food and food products falling under Chapters 1 to 22 in the First
Schedule to the Customs Tariff Act, 1975 (51of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the
Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail
sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the
First Schedule to the Customs Tariff Act, 1975 (51of 1975);”;
(iv) after item (i), in columns (3), (4) and (5) and the entries relating
thereto, the following shall be inserted, namely: -
| (3) |
(4) |
(5) |
| (ia) Services by way of job work in relation to(a) manufacture of
umbrella; (b) printing of all goods falling under Chapter 48 or 49,
which attract UTGST @ 6 per cent. |
6 |
- |
(v) in item (ii) after 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. |
6 |
- |
(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 and periodicals], which attract UTGST @ 6 per cent. or 2.5 per
cent. or Nil, where only content is supplied by the publisher and the
physical inputs including paper used for printing belong to the printer. |
6 |
- |
(ii) in paragraph 2, for the words, brackets and figures “at item (i)”, the
words, brackets, figures and letters, “at item (i), item (iv) [sub-item (b),
sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and
sub-item (d)], item (vi) [sub-item (c)]” shall be substituted;
(iii) in paragraph 4, after clause (viii), the following clause shall be
inserted, namely: -
“(ix) “Governmental Authority” means an authority or a board or any other
body, - (i) set up by an Act of Parliament or a State Legislature; or (ii)
established by any Government, with 90 per cent. or more participation by way of
equity or control, to carry out any function entrusted to a Municipality under
article 243 W of the Constitution or to a Panchayat under article 243 G of the
Constitution.
(x) “Government Entity” means an authority or a board or any other body
including a society, trust, corporation, (i) set up by an Act of Parliament or
State Legislature; or (ii) established by any Government, with 90 per cent. or
more participation by way of equity or control, to carry out a function
entrusted by the Central Government, State Government, Union Territory or a
local authority.”.
(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. 11/2017 - Union Territory Tax (Rate), dated
the 28th June, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and
was last amended by notification No. 24/2017- Union Territory Tax (Rate) dated
the 21st September, 2017 vide number G.S.R. 1185(E), dated the 21st September,
2017.
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