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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. 14/2018- Union Territory Tax (Rate)
New Delhi, the 26
th
July, 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) against serial number 4, in the entry in column (3), the words “Central Government, State
Government, Union territory, local authority or” shall be omitted;
(b) against serial number 5, in the entry in column (3), the words “Central Government, State
Government, Union territory, local authority or” shall be omitted;
(c) after serial number 9C and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“9D Chapter
99
Services by an old age home run by Central
Government, State Government or by an entity
registered under section 12AA of the Income-tax
Act, 1961 (43 of 1961) to its residents (aged 60
years or more) against consideration upto twenty-
five thousand rupees per month per member
provided that the consideration charged is
inclusive of charges for boarding, lodging and
maintenance.
Nil Nil”;
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(d) after serial number 10 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“10A Heading
9954
Services supplied by electricity distribution
utilities by way of construction, erection,
commissioning, or installation of infrastructure for
extending electricity distribution network upto the
tube well of the farmer or agriculturalist for
agricultural use.
Nil Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the
words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures
“2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures
“2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“24A Heading
9967 or
Heading
9985
Services by way of warehousing of minor forest
produce.
Nil Nil”;
(i) after serial number 31 and the entries relating thereto, the following serial numbers and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“31A Heading
9971
or
Heading
9991
Services by Coal Mines Provident Fund
Organisation to persons governed by the Coal
Mines Provident Fund and Miscellaneous
Provisions Act, 1948 (46 of 1948).
Nil Nil
31B Heading
9971
or
Heading
9991
Services by National Pension System (NPS)
Trust to its members against consideration in
the form of administrative fee.
Nil Nil”;
(j) after serial number 34 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
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(1) (2) (3) (4) (5)
“34A Heading
9971
Services supplied by Central Government, State
Government, Union territory to their
undertakings or Public Sector Undertakings
(PSUs) by way of guaranteeing the loans taken
by such undertakings or PSUs from the
financial institutions.
Nil Nil”;
(k) against serial number 36A, in the entry in column (3), after the figures “36” the word and
figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“47A Heading
9983 or
Heading
9991
Services by way of licensing, registration and
analysis or testing of food samples supplied by
the Food Safety and Standards Authority of
India (FSSAI) to Food Business Operators.
Nil Nil”;
(m) after serial number 55 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“55A Heading
9986
Services by way of artificial insemination of
livestock (other than horses).
Nil Nil”;
(n) after serial number 65A and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“65B Heading
9991 or
any
other
Heading
Services supplied by a State
Government to Excess Royalty
Collection Contractor (ERCC) by
way of assigning the right to
collect royalty on behalf of the
State Government on the mineral
dispatched by the mining lease
holders.
Explanation.- “mining lease
holder” means a person who has
been granted mining lease, quarry
lease or license or other mineral
concession under the Mines and
Minerals (Development and
Regulation) Act, 1957 (67 of
1957), the rules made thereunder
Nil Provided that at the end of
the contract period, ERCC
shall submit an account to
the State Government and
certify that the amount of
goods and services tax
deposited by mining lease
holders on royalty is more
than the goods and
services tax exempted on
the service provided by
State Government to the
ERCC of assignment of
right to collect royalty and
where such amount of
goods and services tax
paid by mining lease
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or the rules made by a State
Government under sub-section (1)
of section 15 of the Mines and
Minerals (Development and
Regulation) Act, 1957.
holders is less than the
amount of goods and
services tax exempted, the
exemption shall be
restricted to such amount
as is equal to the amount
of goods and services tax
paid by the mining lease
holders and the ERCC
shall pay the difference
between goods and
services tax exempted on
the service provided by
State Government to the
ERCC of assignment of
right to collect royalty and
goods and services tax
paid by the mining lease
holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“77A Heading
9995
Services provided by an unincorporated body or
a non-profit entity registered under any law for
the time being in force, engaged in,-
(i) activities relating to the welfare of
industrial or agricultural labour or
farmers; or
(ii) promotion of trade, commerce,
industry, agriculture, art, science,
literature, culture, sports, education, social
welfare, charitable activities and
protection of environment,
to its own members against consideration in the
form of membership fee upto an amount of one
thousand rupees (Rs 1000/-) per member per
year.
Nil Nil”;
(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted,
namely:-
“(iv) For removal of doubts, it is clarified that the Central and State Educational Boards
shall be treated as Educational Institution for the limited purpose of providing services by
way of conduct of examination to the students.”.
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2. This notification shall come into force with effect from 27
th
of July, 2018.
[F. No.354/13/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 12/2017 - Union Territory Tax (Rate), dated the 28
th
June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E),
dated the 28
th
June, 2017 and was last amended by notification No.2/2018 - Union Territory
Tax (Rate), dated the 25
th
January, 2018 vide number G.S.R. 76 (E), dated the 25
th
January,
2018.
