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Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST - 31/2017 - Union Territory GST (UTGST) Rate

Extract

..... 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), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words “Government, a local authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted; B. in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words .....

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Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST - 31/2017 - Union Territory GST (UTGST) Rate

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..... gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 -”; (b) against serial number 8, for item (ii), in column (5), for the word “or” the word “and” shall be substituted; (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) “(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that .....

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Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST - 31/2017 - Union Territory GST (UTGST) Rate

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..... lanation no. (iv)] or 6 -”; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) “(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -”; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - & .....

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Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST - 31/2017 - Union Territory GST (UTGST) Rate

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..... ule to the Customs Tariff Act, 1975 (51 of 1975);”; (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) “(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent. 6 -”; (v) in item (ii) after sub-item (b), the following sub-item shall be inserted, namely: - “(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5 per cent. or Nil.”; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) &ldquo .....

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Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST - 31/2017 - Union Territory GST (UTGST) Rate

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..... nment, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (x) “Government Entity” means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”. [F. No.354/173/2017 -TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal noti .....

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Seeks to amend notification No. 11/2017-UTT(R) - Rates for supply of services under UTGST - 31/2017 - Union Territory GST (UTGST) Rate

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  1. UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017
  2. CENTRAL GOODS AND SERVICES TAX ACT, 2017
  3. Constitution of India
  4. Customs Tariff Act, 1975
  5. Section 8 - Power to grant exemption from tax.
  6. Section 7 - Levy and collection.
  7. Section 21 - Application of provisions of Central Goods and Services Tax Act.
  8. Section 2 - Definitions.
  9. Section 16 - Eligibility and conditions for taking input tax credit.
  10. Section 15 - Value of taxable supply.
  11. Article 243W - Powers, authority and responsibilities of Municipalities, etc.-
  12. Article 243G - Powers, authority and responsibilities of Panchayats
  13. 1st SCHEDULE - THE FIRST SCHEDULE - Import Tariff - (Basic Rate of duty / Classification / Tariff Items)
  14. Customs Tariff - Chapter No 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metalsclad with precious metal, and articles thereof; imitation jewellery; coin
  15. Customs Tariff - Chapter No 23 - Residues and waste from the food industries; prepared animal fodder
  16. Customs Tariff - Chapter No 22 - Beverages, spirits and vinegar
  17. Customs Tariff - Chapter No 21 - Miscellaneous edible preparations
  18. Customs Tariff - Chapter No 20 - Preparations of vegetables, fruit, nuts or other parts of plants
  19. Customs Tariff - Chapter No 19 - Preparations of cereals, flour, starch or milk; pastrycooks’ products
  20. Customs Tariff - Chapter No 18 - Cocoa and cocoa preparations
  21. Customs Tariff - Chapter No 17 - Sugars and sugar confectionery
  22. Customs Tariff - Chapter No 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
  23. Customs Tariff - Chapter No 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
  24. Customs Tariff - Chapter No 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included
  25. Customs Tariff - Chapter No 13 - Lac; gums, resins and other vegetable saps and extracts
  26. Customs Tariff - Chapter No 12 - Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
  27. Customs Tariff - Chapter No 11 - Products of the milling industry; malt; starches; inulin; wheat gluten
  28. Customs Tariff - Chapter No 10 - Cereals
  29. Customs Tariff - Chapter No 9 - Coffee, tea, mate and spices
  30. Customs Tariff - Chapter No 8 - Edible fruit and nuts; peel of citrus fruit or melons
  31. Customs Tariff - Chapter No 7 - Edible vegetables and certain roots and tubers
  32. Customs Tariff - Chapter No 6 - Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage
  33. Customs Tariff - Chapter No 5 - Products of animal origin, not elsewhere specified or included
  34. Customs Tariff - Chapter No 4 - Dairy produce; birds’ eggs; natural honey; edible products of animal
  35. Customs Tariff - Chapter No 3 - Fish and crustaceans, molluscs and other aquatic invertebrates
  36. Customs Tariff - Chapter No 2 - Meat and edible meat offal
  37. Customs Tariff - Chapter No 01 - Live animals; animal products

 

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