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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2019- Union Territory Tax (Rate)
New Delhi, the 7th March, 2019
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8, clause (v) of section 21 of the Union Territory Goods and Services Tax
Act, 2017 (14 of 2017), read with sub-section (1) of section 16 of the Central Goods and Services
Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), 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 notifies that the Union Territory Tax, on the intra-State supply of goods
or services or both as specified in column (1) of the Table below, shall be levied at the rate
specified in the corresponding entry in column (2), subject to the conditions as specified in the
corresponding entry in column (3) of the said table below, namely:-
Table
| Description of supply |
Rate (per cent.) |
Conditions |
| (1) |
(2) |
(3) |
| First supplies of goods or services or both upto an aggregate
turnover of fifty lakh rupees made on or after the 1st day of April in
any financial year, by a registered person. |
3 |
1.Supplies are made by a registered person, -
(i) whose aggregate
turnover in the preceding financial year was fifty lakh rupees or below;
(ii) who is not eligible to pay tax under sub-section (1) of section 10
of the said Act;
(iii) who is not engaged in making any supply which is
not leviable to tax under the said Act;
(iv) who is not engaged in
making any inter-State outward supply;
(v) who is neither a casual
taxable person nor a nonresident taxable person;
(vi) who is not engaged
in making any supply through an electronic commerce operator who is
required to collect tax at source under section 52; and
(vii) who is not
engaged in making supplies of the goods, the description of which is
specified in column
(3) of the Annexure below and falling under the
tariff item, sub-heading, heading or Chapter, as the case may be, as
specified in the corresponding entry in column (2) of the said annexure.
2.Where more than one registered persons are having the
same Permanent Account Number, issued under the
Income Tax Act, 1961(43 of 1961), union territory tax
on supplies by all such registered persons is paid at the
rate specified in column (2) under this notification.
3. The registered person shall not collect any tax from
the recipient on supplies made by him nor shall he be
entitled to any credit of input tax.
4. The registered person shall issue, instead of tax
invoice, a bill of supply as referred to in clause (c) of
sub-section (3) of section 31 of the said Act with
particulars as prescribed in rule 49 of Central Goods and
Services Tax Rules.
5. The registered person shall mention the following
words at the top of the bill of supply, namely: - ‘taxable
person paying tax in terms ofnotification No. 2/2019-
Union Territory Tax (Rate) dated 07.03.2019, not
eligible to collect tax on supplies’.
6. The registered person opting to pay union territory tax
at the rate of three percent under this notification shall
be liable to pay union territory tax at the rate of three
percent on all outward supplies specified in column (1)
notwithstanding any other notification issued under subsection (1) of section 9 or under section 11 of said Act.
7. The registered person opting to pay union territory tax
at the rate of three percent under this notification shall
be liable to pay union territory tax on inward supplies
on which he is liable to pay tax under sub-section (3) or,
as the case may be, under sub-section (4) of section 9 of
said Act at the applicable rates.
Explanation.-For the purposes of this notification, the
expression “first supplies of goods or services or both”
shall, for the purposes of determining eligibility of a
person to pay tax under this notification, include the
supplies from the first day of April of a financial year to
the date from which he becomes liable for registration
under the said Act but for the purpose of determination
of tax payable under this notification shall not include
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ANNEXURE
| Sl. No. |
Tariff item, subheading, heading or Chapter |
Description |
| (1) |
(2) |
(3) |
| 1 |
2105 00 00 |
Ice cream and other edible ice, whether or not containing cocoa |
| 2 |
2106 90 20 |
Pan masala |
| 3 |
24 |
All goods, i.e. Tobacco and manufactured tobacco substitutes |
2. In computing aggregate turnover in order to determine eligibility of a registered person to pay
union territory tax at the rate of three percent under this notification, value of supply of exempt
services by way of extending deposits, loans or advances in so far as the consideration is
represented by way of interest or discount, shall not be taken into account.
3. Explanation. –For the purpose of this notification, -
(i) “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item,
sub-heading, heading and chapters specified in the First Schedule to the Customs Tariff Act,
1975 (51 of 1975).
(ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51
of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the
First Schedule shall, so far as may be, apply to the interpretation of this notification.
4. This notification shall come into force on the 1
stday of April, 2019.
[F. No.354/25/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
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