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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Union Territory Tax (Rate)
New Delhi, the 2nd June, 2021
G.S.R......(E).- In exercise of the powers
conferred by sub-sections (1), (3) and (4) of section 7, subsection (1) of
section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of
section 15, sub-section (1) of section 16 and section 148 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 28thJune, 2017,
namely:-
In the said notification, in the Table, -
(a) in serial
number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the
conditions in column (5), in the fourth proviso, in the Explanation, after
clause (ii), the following clause shall be inserted, namely-
“(iii) the
landowner-promoter shall be eligible to utilise the credit of tax charged to him
by the developerpromoter for payment of tax on apartments supplied by the
landowner-promoter in such project.” ;
(b) in serial number 25,-
(i) after
item (ia) in column (3) and the entries relating thereto, in columns (3), (4)
and (5), the following items
and entries shall be inserted, namely –
| (3) |
(4) |
(5) |
| “(ib) Maintenance, repair or overhaul services in respect of ships
and other vessels, their engines and other components or parts. |
2.5 |
-” |
(ii) in item (ii) in column (3), for the word,
brackets, figures and letter “ and (ia)”, the brackets, figures, letter and word
“,(ia) and (ib)” shall be substituted.
2. This notification shall come into
force with effect from the 2nd day of June, 2021.
[F. No.354/53/2021 -TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: -The principal notification No. 11/2017 -
Union Territory Tax (Rate), dated the 28th June, 2017 was published in the
Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June,
2017 and was last amended by Notification No. 02/2020- Union Territory Tax
(Rate), the 26th March, 2020 vide number G.S.R. 223(E), dated the 26th March,
2020.
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