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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 1/2018-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 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, in column (3), -
(A)in item (iv),-
(I) for sub-item (c), the following sub-item shall be substituted, namely: -
‘(c) a civil structure or any other original works pertaining to the “ln-situ
redevelopment of existing slums using land as a resource, under the Housing
for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;
(II) after sub-item (d), the following sub-items shall be inserted, namely: -
‘(da) a civil structure or any other original works pertaining to the
“Economically Weaker Section (EWS) houses” constructed under the
Affordable Housing in partnership by State or Union Territory or local
authority or urban development authority under the Housing for All (Urban)
Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses
constructed or acquired under the Credit Linked Subsidy Scheme for
Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle
Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)” under the
Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;
(III) after sub-item (f), the following sub-items shall be inserted, namely: -
“(g) a building owned by an entity registered under section 12AA of the
Income Tax Act, 1961 (43 of 1961), which is used for carrying out the
activities of providing, centralised cooking or distribution, for mid-day meals
under the mid-day meal scheme sponsored by the Central Government, State
Government, Union territory or local authorities.”;
(B) in item (v),
(I) in sub-item (a), for the word “excluding”, the word “including” shall be
substituted;
(II) after sub-item (d), the following sub-item shall be inserted, namely: -
“(da) low-cost houses up to a carpet area of 60 square metres per house in an
affordable housing project which has been given infrastructure status vide
notification of Government of India, in Ministry of Finance, Department of
Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;”;
(C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(ix) Composite supply of works contract as defined in clause (119)
of section 2 of the Central Goods and Services Tax Act, 2017 provided by
a sub-contractor to the main contractor providing services specified in
item (iii) or item (vi) above to the Central Government, State
Government, Union territory, a local authority, a Governmental Authority
or a |
6 |
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. |
| Government Entity. |
|
|
| (x) Composite supply of works contract as defined in clause (119) of
section 2 of the Central Goods and Services Tax Act, 2017 provided by a
sub-contractor to the main contractor providing services specified in
item (vii) above to the Central Government, State Government, Union
territory, a 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. |
| (xi) Services by way of housekeeping, such as plumbing,
carpentering, etc. where the person supplying such service through
electronic commerce operator is not liable for registration under
subsection (1) of section 22 of the Central Goods and Services Tax Act |
2.5 |
Provided that credit of input tax charged on goods and services has
not been taken [Please refer to Explanation no. (iv)]. |
| (xii) Construction services other than (i), (ii), (iii), (iv), (v),
(vi), (vii), (viii), (ix), (x) and (xi) above. |
9 |
-”; |
(b) against serial number 9, in the entry in column (3), in item (v), for the words “natural
gas”, the words and brackets “natural gas, petroleum crude, motor spirit (commonly
known as petrol), high speed diesel or aviation turbine fuel” shall be substituted;
(c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(ii) Time charter of vessels for transport of goods. |
2.5 |
Provided that credit of input tax charged on goods (other than on
ships, vessels including bulk carriers and tankers) has not been taken
[Please refer to Explanation no. (iv)]. |
| (iii) Rental services of transport vehicles with or without
operators, other than (i) and (ii) above. |
9 |
-”; |
(d) for serial number 16 and the entries relating thereto, the following shall be substituted,
namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “16 |
Heading 9972 |
(i) Services by the Central Government, State Government, Union
territory or local authority to governmental authority or government
entity, by way of lease of land. |
Nil |
- |
(ii) Supply of land or undivided share of land by way of lease or
sub lease where such supply is a part of composite supply of
construction of flats, etc. specified in the entry in column (3),
against serial number 3, at item (i); sub-item (b), sub-item (c),
subitem (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b),
sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item
(c) of item (vi).
Provided that nothing contained in this entry
shall apply to an amount charged for such lease and sub-lease in excess
of one third of the total amount charged for the said composite supply.
Total amount shall have the same meaning for the purpose of this proviso
as given in paragraph 2 of this notification. |
Nil |
- |
| (iii) Real estate services other than (i) and (ii) above |
9 |
-”; |
(e) against serial number 17, for item (vii) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(vii) Time charter of vessels for transport of goods. |
2.5 |
Provided that credit of input tax charged on goods (other than on
ships, vessels including bulk carriers and tankers) has not been taken
[Please refer to Explanation no. (iv)]. |
| (viii) Leasing or rental services, with or without operator, other
than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. |
Same rate of Union territory tax as applicable on supply of like
goods involving transfer of title in goods. |
-”; |
(f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after
the words “supplying the service”, the words and brackets “, other than the input tax
credit of input service in the same line of business (i.e. tour operator service procured
from another tour operator)” shall be inserted;
(g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(ii) Services by way of house-keeping, such as plumbing,
carpentering, etc. where the person supplying such service through
electronic commerce operator is not liable for registration under
sub-section (1) of section 22 of the Central Goods and Services Tax Act,
2017. |
2.5 |
Provided that credit of input tax charged on goods and services has
not been taken [Please refer to Explanation no. (iv)]. |
| (iii) Support services other than (i) and (ii) above. |
9 |
-”; |
(h) against serial number 24,-
(A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g),
the following sub-clause shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and
(5), the following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(ii) Service of exploration, mining or drilling of petroleum crude
or natural gas or both. |
6 |
- |
| (iii) Support services to mining, electricity, gas and water
distribution other than (ii) above. |
9 |
-”; |
(i) for serial number 25 and the entries relating thereto, the following shall be
substituted, namely:-
| (1) |
(2) |
(3) |
(4) |
(5) |
| “25 |
Heading 9987 |
(i) Services by way of house-keeping, such as plumbing,
carpentering, etc. where the person supplying such service through
electronic commerce operator is not liable for registration under
sub-section (1) of section 22 of the Central Goods and Services Tax Act,
2017. |
2.5 |
Provided that credit of input tax charged on goods and services has
not been taken [Please refer to Explanation no. (iv)]. |
| (ii) Maintenance, repair and installation (except construction)
services, other than (i) above. |
9 |
-”; |
(j) against serial number 26, in column (3),-
A. in item (i), after sub-item (e), the following sub-item shall be inserted, namely: -
“(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in
the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;”;
B. for item (iii) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(iii) Tailoring services |
2.5 |
- |
| (iv) Manufacturing services on physical inputs (goods) owned by
others, other than (i), (ia), (ii), (iia) and (iii) above. |
9 |
-”; |
(k) for serial number 32 and the entries relating thereto, the following shall be substituted,
namely:-
| (!) |
(2) |
(3) |
($) |
(5) |
| “32 |
Heading 9994 |
(i)Services by way of treatment of effluents by a Common Effluent
Treatment Plant. |
6 |
- |
| (ii) Sewage and waste collection, treatment and disposal and other
environmental protection services other than (i) above. |
9 |
-”; |
(l) against serial number 34, in column (3),
(A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely: -
| (3) |
(4) |
(5) |
| “(iii) Services by way of admission to amusement parks including
theme parks, water parks, joy rides, merry-go rounds, go-carting and
ballet. |
9 |
- |
| (iiia) Services by way of admission to entertainment events or
access to amusement facilities including exhibition of cinematograph
films, casinos, race club, any sporting event such as Indian Premier
League and the like. |
14 |
-”; |
(B) in item (vi), after the brackets and figures “(iii)”, the brackets and figures
“(iiia),” shall be inserted;
(ii) for paragraph 2, the following shall be substituted, namely: -
“2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item
(c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c),
sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial
number 3 of the Table above, involving transfer of land or undivided share of land, as the
case may be, the value of such supply shall be equivalent to the total amount charged for
such supply less the value of transfer of land or undivided share of land, as the case may
be, and the value of such transfer of land or undivided share of land, as the case may be, in
such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation. –For the purposes of this paragraph, “total amount” means the sum total
of,-
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be
including by way of lease/sublease.”.
[F. No.354/13/2018-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
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.
46/2017- Union Territory Tax (Rate), dated the 14th November, 2017
vide number G.S.R.
1409(E), dated the 14th November, 2017.
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