[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 08/2024-Union Territory Tax (Rate)
New Delhi, the 8th October, 2024
G.S.R….(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section
(1) of section 8 and clause (iv) and clause (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 and section 148 of the Central
Goods and Services Tax Act, 2017 (12 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 amendment further to amend 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: -
1. (i) In the said notification, in the Table, -
(A) after serial number 25 and the entries relating thereto, the following serial number and
entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1) (2) (3) (4) (5)
“25A Heading
9969 or
Heading
9986
Supply of services by way of providing
metering equipment on rent, testing for
meters/ transformers/capacitors etc.,
releasing electricity connection, shifting
of meters/service lines, issuing duplicate
bills etc., which are incidental or
ancillary to the supply of transmission
and distribution of electricity provided
by electricity transmission and
distribution utilities to their consumers.
Nil Nil”
(B) after serial number 44 and the entries relating thereto, the following serial numbers and
entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1) (2) (3) (4) (5)
“44A Heading
9981
Research and development services against
consideration received in the form of grants
supplied by –
(a) a Government Entity; or
(b) a research association, university,
college or other institution, notified
under clauses (ii) or (iii) of sub-section
Nil Provided that the
research association,
university, college
or other institution,
notified under
clauses (ii) or (iii) of
sub-section (1) of
(1) of section 35 of the Income Tax
Act, 1961.
section 35 of the
Income Tax Act,
1961 is so notified at
the time of supply of
the research and
development
service.”
(C) after serial number 66 and the entries relating thereto, the following serial number and
entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
(1) (2) (3) (4) (5)
“66A Heading
9992
Services of affiliation provided by a
Central or State Educational Board or
Council or any other similar body, by
whatever name called, to a school
established, owned or controlled by the
Central Government, State Government,
Union Territory, local authority,
Governmental authority or Government
entity.
Nil Nil”
(D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the
following shall be substituted, namely: -
(1) (2) (3) (4) (5)
“69 Heading 9983
or Heading
9991 or
Heading 9992
Any services provided by –
(a) the National Skill Development
Corporation set up by the
Government of India;
(b) the National Council for Vocational
Education and Training;
(c) an Awarding Body recognized by the
National Council for Vocational
Education and Training;
(d) an Assessment Agency recognized by
the National Council for Vocational
Education and Training;
(e) a Training Body accredited with an
Awarding Body that is recognized by
the National Council for Vocational
Education and Training,
in relation to-
(i) the National Skill Development
Programme or any other scheme
implemented by the National Skill
Development Corporation; or
(ii) a vocational skill development
Nil Nil”
course under the National Skill
Certification and Monetary
Reward Scheme; or
(iii) any National Skill Qualification
Framework aligned qualification or
skill in respect of which the
National Council for Vocational
Education and Training has
approved a qualification package.
(E) against serial number 71, in column (3), for the words “National Council for Vocational
Training”, the words “National Council for Vocational Education and Training” shall be
substituted.
(ii) in paragraph 2 of the said notification,
(A) in item (h), -
(a) in sub-item (i), for the words “National Council for Vocational Training”, the
words “National Council for Vocational Education and Training” shall be
substituted.
(b) in sub-item (ii), for the words “National Council for Vocational Training”, the
words “National Council for Vocational Education and Training” shall be
substituted.
2. This notification shall come into force with effect from the 10
th
day of October, 2024.
[F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
(Dilmil Singh Soach)
Under Secretary to the Government of India
Note: - The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June,
2017,was 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 and was last amended vide notification no. 04/2024
– Union Territory Tax (Rate), dated the 12th July, 2024 published in the Gazette of India, Extraordinary,
Part II , Section 3 , Sub-section (i), vide number G.S.R. 390(E), dated the 12th July, 2024.
