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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 47/2017- Union Territory Tax (Rate)

New Delhi, the 14
th
November, 2017

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, in the Table, -
(a) against serial number 11A, for the entry in column (3), the following entry shall be
substituted namely: -
“Service provided by Fair Price Shops to Central Government, State Government or
Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under
Public Distribution System against consideration in the form of commission or margin.”;

(b) the serial number 11B and the entries relating thereto, shall be omitted;

(c) after serial number 79 and the entries relating thereto, the following serial number and
entries shall be inserted namely: -
(1) (2) (3) (4) (5)
“79A Heading
9996
Services by way of admission to a protected
monument so declared under the Ancient Monuments
and Archaeological Sites and Remains Act 1958 (24 of
1958) or any of the State Acts for the time being in
force
Nil Nil”.
2. This notification shall come into force with effect from 15th of November, 2017.

[F. No.354/173/2017 -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. 12/2017 - Union Territory Tax (Rate), dated the 28
th
June, 2017, vide number
G.S.R. 703 (E), dated the 28
th
June, 2017 and was last amended by notification No.32/2017 -
Union Territory Tax (Rate) dated the 13
th
October, 2017 vide number G.S.R. 1280(E). dated
the 13
th
October, 2017.
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