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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. 2/2018- Union Territory Tax (Rate)
New Delhi, the 25
th
January, 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, in the Table, -
(a) against serial number 3, in the entry in column (3), after the words “a Governmental
Authority” the words “ or a Government Entity” shall be inserted;
(b) after serial number 3 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“3A Chapter
99
Composite supply of goods and services in which
the value of supply of goods constitutes not more
than 25 per cent. of the value of the said composite
supply provided to the Central Government, State
Government or Union territory or local authority
or a Governmental authority or a Government
Entity by way of any activity in relation to any
function entrusted to a Panchayat under article
243G of the Constitution or in relation to any
function entrusted to a Municipality under article
243W of the Constitution.
Nil Nil”;
(c) against serial number 16, in the entry in column (3), for the words “one year”, the words
“three years” shall be substituted;
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(d) after serial number 19 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“19A Heading
9965
Services by way of transportation
of goods by an aircraft from
customs station of clearance in
India to a place outside India.
Nil Nothing contained in this
serial number shall apply
after the 30
th
day of
September 2018.
19B
Heading
9965
Services by way of transportation
of goods by a vessel from customs
station of clearance in India to a
place outside India.
Nil Nothing contained in this
serial number shall apply
after the 30
th
day of
September 2018.”;
(e) against serial number 22, in the entry in column (3), after item (b), the following item
shall be inserted, namely: -
“(c) motor vehicle for transport of students, faculty and staff, to a person providing
services of transportation of students, faculty and staff to an educational institution
providing services by way of pre-school education and education upto higher secondary
school or equivalent.”;
(f) after serial number 29 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“29A Heading
9971 or
Heading
9991
Services of life insurance provided or agreed to be
provided by the Naval Group Insurance Fund to
the personnel of Coast Guard under the Group
Insurance Schemes of the Central Government.
Nil Nil”;
(g) against serial number 36, in the entry in column (3), in item (c), for the words “fifty
thousand”, the words “two lakhs” shall be substituted;
(h) after serial number 36 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“36A Heading
9971 or
Heading
9991
Services by way of reinsurance of the insurance
schemes specified in serial number 35 or 36.
Nil Nil”;
(i) after serial number 39 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“39A Heading
9971
Services by an intermediary of financial services
located in a multi services SEZ with International
Financial Services Centre (IFSC) status to a
customer located outside India for international
Nil Nil”;
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financial services in currencies other than Indian
rupees (INR).
Explanation.- For the purposes of this entry, the
intermediary of financial services in IFSC is a
person,-
(i) who is permitted or recognised as such by the
Government of India or any Regulator appointed
for regulation of IFSC; or
(ii) who is treated as a person resident outside
India under the Foreign Exchange Management
(International Financial Services Centre)
Regulations, 2015; or
(iii) who is registered under the Insurance
Regulatory and Development Authority of India
(International Financial Service Centre)
Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and
Exchange Board of India (SEBI) under the
Securities and Exchange Board of India
(International Financial Services Centres)
Guidelines, 2015.
(j) against serial number 45, in the entry in column (3),-
(i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:-
“(iii) the Central Government, State Government, Union territory, local authority,
Governmental Authority or Government Entity;”;
(ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:-
“(iv) the Central Government, State Government, Union territory, local authority,
Governmental Authority or Government Entity;”;
(iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:-
“(iii) the Central Government, State Government, Union territory, local authority,
Governmental Authority or Government Entity.”;
(k) after serial number 53, and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“53A Heading
9985
Services by way of fumigation in a warehouse of
agricultural produce.
Nil Nil”;
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(l) against serial number 54, in the entry in column (3), after item (g), the following item
shall be inserted, namely:-
“(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m) against serial number 60, in the entry in column (3), the words “the Ministry of External
Affairs,” shall be omitted;
(n) after serial number 65 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“65A Heading
9991
Services by way of providing information under the
Right to Information Act, 2005 (22 of 2005).
Nil Nil”;
(o) against serial number 66, in the entry in column (3),-
(i) after item (a), the following item shall be inserted, namely:-
“(aa) by an educational institution by way of conduct of entrance examination
against consideration in the form of entrance fee.”
(ii) in item (b),-
(A) in sub-item (iv), the words “upto higher secondary” shall be omitted;
(B) after sub-item (iv), the following sub-item shall be inserted, namely:-
“(v) supply of online educational journals or periodicals:”;
(C) in the proviso, for the word, brackets and letter “entry (b)”, the words, brackets
and letter “sub-items (i), (ii) and (iii) of item (b)” shall be substituted;
(D) after the proviso, the following proviso shall be inserted, namely:-
“Provided further that nothing contained in sub-item (v) of item (b) shall apply
to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or
equivalent; or
(ii) education as a part of an approved vocational education course.”;
(p) against serial number 77, in the entry in column (3), in item (c), for the words “five
thousand”, the words “seven thousand five hundred” shall be substituted;
(q) against serial number 81, for the entry in column (3), the following entry shall be
substituted namely: -
“Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
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(b) award function, concert, pageant, musical performance or any sporting event
other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as referred to in
items (a), (b), (c) or (d) above is not more than Rs 500 per person.”.
[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. 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.47/2017 -
Union Territory Tax (Rate), dated the 14
th
November, 2017 vide number G.S.R. 1410(E),
dated the 14
th
November, 2017.
