1
[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. 13/2018-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 7, sub-
section (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 28
th
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
28
th
June, 2017, namely:-
In the said notification, in the Table, -
(i) against serial number 7, in column (3)-
(a) for item (i), and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely: -
(3) (4) (5)
“(i) Supply, by way of or as part of any service, of goods,
being food or any other article for human consumption or
any drink, provided by a restaurant, eating joint including
mess, canteen, whether for consumption on or away from
the premises where such food or any other article for
human consumption or drink is supplied, other than those
located in the premises of hotels, inns, guest houses,
clubs, campsites or other commercial places meant for
residential or lodging purposes having declared tariff of
any unit of accommodation of seven thousand five
hundred rupees and above per unit per day or equivalent.
Explanation 1.- This item includes such supply at a
canteen, mess, cafeteria or dining space of an institution
such as a school, college, hospital, industrial unit, office,
by such institution or by any other person based on a
contractual arrangement with such institution for such
2.5
Provided that
credit of input
tax charged on
goods and
services used in
supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
2
supply, provided that such supply is not event based or
occasional.
Explanation 2.- This entry excludes the supplies covered
under item 7 (v).
Explanation 3.- “declared tariff” includes charges for all
amenities provided in the unit of accommodation (given
on rent for stay) like furniture, air conditioner,
refrigerators or any other amenities, but without excluding
any discount offered on the published charges for such
unit.
(ia) Supply, of goods, being food or any other article for
human consumption or any drink, by the Indian Railways
or Indian Railways Catering and Tourism Corporation
Ltd. or their licensees, whether in trains or at platforms.
2.5
Provided that
credit of input
tax charged on
goods and
services used in
supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]”;
(b) in items (ii), (vi) and (viii),-
(A) for the words “declared tariff” wherever they occur, the words “value of
supply” shall be substituted;
(B) the Explanation shall be omitted;
(c) for item (v) and the entries relating thereto in columns (3), (4) and (5), the
following shall be substituted, namely: -
(3) (4) (5)
“(v) Supply, by way of or as part of any service, of goods,
being food or any other article for human consumption or
any drink, at Exhibition Halls, Events, Conferences,
Marriage Halls and other outdoor or indoor functions that
are event based and occasional in nature.
9 -”;
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in
columns (3), (4) and (5), the following shall be substituted, namely: -
(3) (4) (5)
“(vi) Multimodal transportation of goods.
Explanation.-
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(a) “multimodal transportation” means carriage of goods,
by at least two different modes of transport from the place
of acceptance of goods to the place of delivery of goods
by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road,
air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,-
(A) enters into a contract under which he undertakes
to perform multimodal transportation against
freight; and
(B) acts as principal, and not as an agent either of the
consignor, or consignee or of the carrier
participating in the multimodal transportation and
who assumes responsibility for the performance of
the said contract.
(vii) Goods transport services other than (i), (ii), (iii), (iv),
(v) and (vi) above.
9 -”;
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted,
namely: -
(1) (2) (3) (4) (5)
“22 Heading
9984
(Telecommu
nications,
broadcasting
and
information
supply
services)
(i) Supply consisting only of e-book.
Explanation.-
For the purposes of this notification, “e-books” means
an electronic version of a printed book (falling under
tariff item 4901 in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975)) supplied online which
can be read on a computer or a hand held device.
2.5 -
(ii) Telecommunications, broadcasting and
information supply services other than (i) above.
9 -”.
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 was published in the Gazette of India, Extraordinary, vide
notification No. 11/2017 – Union Territory Tax (Rate), dated the 28
th
June, 2017, vide
number G.S.R. 702 (E), dated the 28
th
June, 2017 and was last amended by notification No.
1/2018- Union Territory Tax (Rate), dated the 25
th
January, 2018 vide number G.S.R. 75
(E), dated the 25
th
January, 2018.
