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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 9/2018- Union Territory Tax (Rate)
New Delhi, the 25th January, 2018
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) (
hereafter in this notification referred to as “the said Act”) read with
sub-section (3) of section 8 of the said Act, the Central Government, on being
satisfied that it is necessary in the public interest so to do , on the
recommendations of the Council, makes the following amendments in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue),
No. 45/2017- Union Territory Tax (Rate), dated the 14th November,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R.1401 (E), dated the 14th November, 2017,
namely:-
In the said notification, -
(1) in the Table, - .
(a) against serial number 1, -
(i) in column (2), for the entry, the following entry shall be substituted,
namely: -
“Public funded research institution or a University or an Indian Institute of
Technology or Indian Institute of Science, Bangalore or a Regional Engineering
College, other than a hospital”;
(ii) in column (4), for the words “Department of Scientific and Research”,
the words “Department of Scientific and Industrial Research”, shall be
substituted;
(b) against serial numbers 2 and 4, in column (4), for the words “Department
of Scientific and Research”, the words “Department of Scientific and Industrial
Research”, shall be substituted.
(2) after the Table, the existing Explanation shall be numbered as
Explanation 1 thereof and after Explanation 1 as so numbered, the following
Explanation shall be inserted, namely: -
“Explanation 2. - For the the purposes of this notification, exemption would
be in line with the notification of the Government of India, in the Ministry of
Finance (Department of Revenue),
No. 51/96- Customs, dated the 23rd July, 1996,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is
applicable with effect from the 15th November, 2017.”.
(Ruchi Bisht)
Under Secretary to the Government of India
[F. No.
354/1/2018-TRU]
Note: The principal notification
No. 45/2017- Union Territory Tax (Rate),
dated the 14th November, 2017 was published in the Gazette of India,
Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 1401(E),
dated the 14th November, 2017.
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