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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 28/2018- Union Territory Tax (Rate)
New Delhi, the 31st December, 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), 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 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 21A and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “21B |
Heading 9965 or Heading 9967 |
Services provided by a goods transport agency, by way of transport
of goods in a goods carriage, to, -
(a) a Department or
Establishment of the Central Government or State Government or Union
territory; or
(b) local authority; or
(c) Governmental agencies,
which 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. |
Nil |
Nil”; |
(b) after serial number 27 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “27A |
Heading 9971 |
Services provided by a banking company to Basic Saving Bank Deposit
(BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). |
Nil |
Nil”; |
(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs
from the”, the words “banking companies and” shall be inserted;
(d) against serial number 66, for the entry in column (2), the following entry shall be
substituted namely: -
“Heading 9992 or Heading 9963”;
(e) serial number 67 and the entries relating thereto, shall be omitted;
(f) after serial number 74 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “74A |
Heading 9993 |
Services provided by rehabilitation professionals recognised under
the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of
rehabilitation, therapy or counselling and such other activity as
covered by the said Act at medical establishments, educational
institutions, rehabilitation centers established by Central Government,
State Government or Union territory or an entity registered under
section 12AA of the Incometax Act, 1961 (43 of 1961). |
Nil |
Nil”; |
(ii) in paragraph 2, after clause (za), the following clause shall be inserted, namely: -
“(zaa) “financial institution” has the same meaning as assigned to it in clause (c) of section
45-I of the Reserve Bank of India Act, 1934 (2 of 1934).”;
2. This notification shall come into force on the 1st day of January, 2019.
[F. No.354/428/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal
notification No. 12/2017 - Union Territory Tax (Rate), dated the 28th
June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E),
dated the 28th June, 2017 and was last amended by notification No.23/2018 - Union Territory
Tax (Rate), dated the 20th September, 2018 vide number G.S.R. 908 (E), dated the 20th September, 2018.
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