NOTIFICATION NO-05/2021-Union Territory tax(rate), dt. 14-06-2021Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2021-Union Territory Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union TerritoryGoods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), theCentral Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, fallingunder the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), as the case may be, as specified in the correspondingentry in column (2), of the Tablebelow, from the so much of the union territory tax leviable thereon under section 7 of the said Act, as in excess
of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:

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NOTIFICATION NO-04/2021-Union Territory tax(rate), dt. 14-06-2021Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2021- Union Territory Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section(1) of section 8, clauses (iv), (v) and (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, sub-section (1) of section 16 and section 148 of the CentralGoods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, 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 furtheramendments 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 28thJune, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28thJune, 2017, namely:-

2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f),the following shall be inserted, namely, –

“ Provided that during the period beginning from the 14th June, 2021 and ending with the 30thSeptember, 2021, the union territory tax on service of description as specified in clause (f), shall,irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.’’.

[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 11/2017 – Union Territory Tax (Rate), dated the 28thJune, 2017 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 702(E), dated the 28th June, 2017 and waslast amended by Notification No. 02/2021- Union Territory Tax (Rate), the 2nd June, 2021 vide number G.S.R.379(E), dated the 2nd June, 2021

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NOTIFICATION NO-03/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 06/2019- Union Territory Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021- Union Territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by section 21 of the Union Territory Goods andServices Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessaryin the public interest so to do, hereby makes the following amendments in the notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue) No.06/2019- Union Territory Tax (Rate), dated the 29thMarch, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numberG.S.R. 265(E), dated the 29thMarch, 2019, namely:-

In the said notification, in the first paragraph,-
(a) for the words “in whose case the liability to”, the words “, who shall” shall be substituted;
(b) for the words “shall arise on the date of issuance of completion certificate for the project, whererequired, by the competent authority or on its first occupation, whichever is earlier”, the words “in atax period not later than the tax period in which the date of issuance of the completion certificate for
the project, where required, by the competent authority, or the date of its first occupation, whichever isearlier, falls” shall be substituted.

2. This notification shall come into force with effect from the 2nd day of June, 2021.

[F. No. 354/53/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 06/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 265(E), dated the 29th March, 2019.

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NOTIFICATION NO-02/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Union Territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, subsection (1) of section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory Goods and Services TaxAct, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of theCouncil, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following furtheramendments 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 28thJune, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28thJune, 2017, namely:-

In the said notification, in the Table, –
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), inthe fourth proviso, in the Explanation, after clause

(ii), the following clause shall be inserted, namely-

“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developerpromoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;
(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following itemsand entries shall be inserted, namely

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NOTIFICATION NO-01/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) to prescribe change in CGST rate of goods.

[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. 01/2021 – Union territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods andServices Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act,
2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the followingfurther amendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue),
No.1/2017- 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. 710 (E), dated the 28th June, 2017, namely:-

In the said notification, –
(a) in Schedule I – 2.5%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;

(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be
inserted, namely-
“(231). Diethylcarbamazine ”.

2. This notification shall come into force on the 2
nd day of June, 2021.

[F. No. 354/53/2021]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: – The principal  notification No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017 was published in theGazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017
and was last amended by notification No. 03/2020-Union territory Tax(Rate), dated the 25th March, 2020, published inthe Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 218(E),dated the 25th March,2020.

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NOTIFICATION NO-05/2020-Union Territory tax(rate), dt. 16-10-2020To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 05/2020 – Union Territory Tax (Rate)

New Delhi, the 16th October, 2020

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 TerritoryGoods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section148 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 theCouncil, hereby makes the following further amendments in the notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax
(Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i), vide number G.S.R. 703(E), dated the 28thJune, 2017, namely:—

In the said notification, in the Table, after serial number 19B and the entries relating thereto, thefollowing shall be inserted, namely:-

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NOTIFICATION NO-04/2020-Union Territory tax(rate), dt. 30-09-2020Extension of UTGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)

Notification No. 04/2020 – Union Territory Tax (Rate)

New Delhi, the 30th September, 2020

G.S.R. 606(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 7, sub­section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the  (14 of 2017) read with sub-section (5) of section 15 and section 148 of the (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 further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue),   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, –

(i) against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;

(ii) against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;

2. This notification shall come into force with effect from the 1st day of October, 2020.

[F. No.354/123/2020 -T RU]

PRAMOD KUMAR, Director

Note: The principal notification was published in the Gazette of India, Extraordinary, vide  vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by vide number G.S.R. 974(E), dated the 31st December, 2019

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NOTIFICATION NO-03/2020-Union Territory tax(rate), dt. 25-03-2020Seeks to amend notification No. 1/2017-Integreated Tax (Rate) to prescribe change in IGST rate of goods.

[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. 03/2020-Union territory Tax (Rate)

New Delhi, the 25th March, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of
the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5)of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the CentralGovernment, on the recommendations of the Council, hereby makes the following furtheramendments in the notification of the Government of India in the Ministry of Finance(Department of Revenue), No.1/2017- Union territory Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 710(E), dated the 28th June, 2017, namely:-

In the said notification, –
(a)in Schedule I – 2.5%, serial number 187 and the entries relating thereto shall be omitted;

(b)in Schedule II – 6%,-
(i) after serial number 75 and the entries relating thereto, the following serial numberand entries shall be inserted, namely :-

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NOTIFICATION NO-02/2020-Union Territory tax(rate), dt. 26-03-2020Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC

[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. 02/2020- Union Territory Tax (Rate)

New Delhi, the 26th March, 2020

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 ofthe 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 of2017), the Central Government, on the recommendations of the Council, and on beingsatisfied 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 28th June,2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 702(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the followingitems and entries shall be inserted, namely, –

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NOTIFICATION NO-01/2020-Union Territory tax(rate), dt. 21-02-2020Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, PART II, SECTION 3, SUB-SECTION(i), EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2020- Union territory Tax (Rate)

New Delhi, the 21st February, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UnionTerritory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 ofthe Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Unionterritory 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. 710(E), dated the 28th June, 2017,namely:-

In the said notification, –
(a) in Schedule II – 6%, S. No. 242 and the entries relating thereto shall be omitted;
(b) in Schedule IV – 14%, for S. No. 228 and the entries relating thereto, the followingS. No. and the entries shall be substituted, namely: –

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