Notification No. 14/2018-Union Territory Tax (Rate) [N10-BHN]

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 Services by an old age home run by Central Nil Nil”; 99 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.

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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 Services supplied by electricity distribution Nil Nil”; 9954 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.

(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 Services by way of warehousing of minor forest Nil Nil”; 9967 or produce. Heading 9985

(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 Services by Coal Mines Provident Fund Nil Nil 9971 Organisation to persons governed by the Coal or Mines Provident Fund and Miscellaneous Heading Provisions Act, 1948 (46 of 1948). 9991 31B Heading Services by National Pension System (NPS) Nil Nil”; 9971 Trust to its members against consideration in or the form of administrative fee. Heading 9991

(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 2

(1) (2) (3) (4) (5) “34A Heading Services supplied by Central Government, State Nil Nil”; 9971 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.

(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 Services by way of licensing, registration and Nil Nil”; 9983 or analysis or testing of food samples supplied by Heading the Food Safety and Standards Authority of 9991 India (FSSAI) to Food Business Operators.

(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 Services by way of artificial insemination of Nil Nil”; 9986 livestock (other than horses).

(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 Services supplied by a State Nil Provided that at the end of 9991 or Government to Excess Royalty the contract period, ERCC any Collection Contractor (ERCC) by shall submit an account to other way of assigning the right to the State Government and Heading collect royalty on behalf of the certify that the amount of State Government on the mineral goods and services tax dispatched by the mining lease deposited by mining lease holders. holders on royalty is more than the goods and Explanation.- “mining lease services tax exempted on holder” means a person who has the service provided by been granted mining lease, quarry State Government to the lease or license or other mineral ERCC of assignment of concession under the Mines and right to collect royalty and Minerals (Development and where such amount of Regulation) Act, 1957 (67 of goods and services tax 1957), the rules made thereunder paid by mining lease 3

or the rules made by a State holders is less than the Government under sub-section (1) amount of goods and of section 15 of the Mines and services tax exempted, the Minerals (Development and exemption shall be Regulation) Act, 1957. 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 Services provided by an unincorporated body or Nil Nil”; 9995 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.

(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 27th of July, 2018.