Notification No. 21/2019-Union Territory Tax (Rate) [N10-JT8]

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 7, in the entry in column (3), for the words and brackets, “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year”, the following words, brackets and figures shall be substituted, namely, –

“such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely: -

(1) (2) (3) (4) (5) “9AA Chapter Services provided by and to Nil Provided that Director 99 Fédération Internationale de (Sports), Ministry of Football Association (FIFA) and Youth Affairs and its subsidiaries directly or Sports certifies that the indirectly related to any of the services are directly or events under FIFA U-17 Women's indirectly related to any World Cup 2020 to be hosted in of the events under India. FIFA U-17 Women's World Cup 2020.”;

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(c) against serial number 14, in the entry in column (3), after the word „below‟, the words „or equal to‟ shall be inserted;

(d) against serial number 19A, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the figures “2020” shall be substituted;

(f) after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: -

(1) (2) (3) (4) (5) “24B Heading Services by way of storage or warehousing Nil Nil”; 9967 or of cereals, pulses, fruits, nuts and Heading vegetables, spices, copra, sugarcane, 9985 jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea.

(g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1) (2) (3) (4) (5) “29B Heading Services of life insurance provided or agreed to Nil Nil”; 9971 or be provided by the Central Armed Police Heading Forces (under Ministry of Home Affairs) 9991 Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.

(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla Shasya Bima” shall be inserted;

(i) against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year”, wherever they occur, the following words, brackets and figures shall be substituted, namely, –

“such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

(j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely: -

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(1) (2) (3) (4) (5) “82A Heading Services by way of right to admission to the events Nil Nil”. 9996 organised under FIFA U-17 Women's World Cup 2020.

2. This notification shall come into force with effect from the 1st day of October, 2019.