TMI BlogExemptions on supply of services under UTGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... lumn (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:- Table Sl. No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 Services by an entity registered under section 12AA 66 [ or 12AB ] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities. Nil Nil 2 Chapter 99 Services by way of transfer of a going concern, as a whole or an independent part thereof. Nil Nil 3 Chapter 99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 51 [ 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) ]. Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to- (a) services,- (i) by the Department of Posts 111 [ and the Ministry of Railways (Indian Railways) ] 81 [ **** ] ; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers; and (b) services by way of renting of immovable property. Nil Nil 8 Chapter 99 Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68 [ 9AB Chapter 99 Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women's Asia Cup 2022 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women's Asia Cup 2022. ] 7 [9B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil] 9 [9C Chapter 99 Supply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil] 25 [9D Chapter 99 Services by an old age h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ] Nil Nil 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA 69 [ or 12AB ] of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act : Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shaws (including e-rickshaws). 79 [ Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017). ] Nil Nil 18 Heading 9965 Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways. Nil Nil 19 Heading 9965 Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Nil Nil 15 [19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 70 [ 2022 ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act . Nil Nil] 39 [21B Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil ] 22 Heading 9966 or Heading 9973 Services by way of giving on hire (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or 50 [ (aa) to a local authority, an Electrically op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers. Nil Nil 40 [27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil ] 28 Heading 9971 or Heading 9991 Services of life insurance business provided by way of annuity under the National Pension System regulated by the Pension Fund Regulatory and Development Authority of India under the Pension Fund Regulatory and Development Authority Act, 2013 (23 of 2013). Nil Nil 29 Heading 9971 or Heading 9991 Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Ni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment to any person who accepts such card. Nil Nil 32 [34A Heading 9971 Services supplied by Central Government, State 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 41 [ banking companies and ] financial institutions. Nil Nil] 35 Heading 9971 or Heading 9991 Services of general insurance business provided under following schemes (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) premia collected on export credit insurance; (h) 3 [Restructured Weather Based Crop Insurance Scheme (RWCIS)], approved by the Government of India and implem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usiness facilitator or a business correspondent to an insurance company in a rural area. Nil Nil 15 [39A Heading 9971 Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the Union territory tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same. ] 47 [ 41A Heading 9972 Service by way of transfer of development rights (herein refer TDR) or Floor Space Index (FSI) (including additional FSI) on or after 1st April, 2019 for construction of residential apartments by a promoter in a project, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier. The amount of GST exemption available for construction of residential apartments in the project under this notification shall be calculated as under: [GST payable on TDR or FSI (including additional FSI) or both for construction of the project] x (ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the project] x (carpet area of the residential apartments in the project Total carpet area of the residential and commercial apartments in the project). Nil Provided that the promoter shall be liable to pay tax at the applicable rate, on reverse charge basis, on such proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, as is attributable to the residential apartments, which remain un- booked on the date of issuance of completion certificate, or first occupation of the project, as the case may be, in the following manner - [ GST payable on upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for long term lease of land for construction of the residential apartments in the project but for the exemption contained herein] x (carpet area of the residential apartments in the project which remain un- booked on the date of issuance of completion certificate or first occupatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to 59 [ 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) ] ; 15 [(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;] (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to 59 [ 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) ] . 15 [(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.] Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - foreign tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows:- (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f agricultural produce. 98 [ **** ] Nil Nil 55 Heading 9986 Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil 34 [55A Heading 9986 Services by way of artificial insemination of livestock (other than horses). Nil Nil] 99 [ 56 * * * * ] 57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil 58 Heading 9988 or Heading 9992 Services provided by the National Centre for Cold Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil 15 [65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil] 35 [65B Heading 9991 or any other Heading Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders. Explanation.- mining lease holder means a person who has been granted min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course.] Nil Nil 43 [ * ******** * ] 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organised by a recognized sports body; (b) another recognised sports body. Nil Nil 69 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by, _ (a) the National Skill Development Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 [ 74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments,educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA 74 [ or 12AB ] of the Income tax Act, 1961 (43 of 1961) . Nil Nil] 102 [ 75 * * * * ] 76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil 77 Heading 9995 Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution (a) as a trade union; (b) for the provision of carrying o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 9996 22 [Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event; (c) recognised sporting event; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person.] Nil Nil 6 [82. Chapter 9996 Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017. Nil Nil] 60 [ 82A Heading 9996 Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020 104 [ [whenever rescheduled] ] . Nil Nil 75 [ 82B Heading 9996 Services by way of right to admission to the events organised under AFC Women's Asia Cup 2022 Nil Nil ] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 94.); (h) approved vocational education course means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (i) arbitral tribunal has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) authorised dealer of foreign exchange shall have the same meaning assigned to Authorised person in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999) ; (k) authorised medical practitioner means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (t) contract carriage has the same meaning as assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (u) courier agency means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (v) Customs station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962) ; (w) declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; (x) distributor or selling agent means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution . . (zfa) 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.] (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (zh) incubatee means an entrepreneur located within the premises of a Technology Business Incubator or Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board (NST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssigned to it in clause (17) of the section 2 of the Integrated goods and Services Tax Act,2017(13 of 2017 ); (zs) original works means- all new constructions; (i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable; (ii) erection, commissioning or installation of plant, machinery or equipment or structures, whether pre-fabricated or otherwise; (zt) print media means,- (i) book as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zu) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit; (zzc) rural area means the area comprised in a village as defined in land revenue records, excluding- the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or any area that may be notified as an urban area by the Central Government or a State Government; (zzd) senior advocate has the same meaning as assigned to it in section 16 of the Advocates Act, 1961 (25 of 1961); (zze) single residential unit means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family; (zzf) special category States shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, (zzg) specified organisation shall mean,- (i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (ii) Committee or State Committee as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002); (zzh) stage carriage shall have the same meaning as assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) State Electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overnment or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. ] 49 [ (v) The term apartment shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (vi) The term affordable residential apartment shall have the same meaning as assigned to it in the notification No. 11/2017- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 702 (E) dated 28th June, 2017 , as amended. (vii) The term promoter shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017). (viii) The term project shall mean a Real Estate Project or a Residential Real Estate Project. (ix) the term Real Estate Project (REP) shall have the same meaning as assigned to it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 29-9-2017 8. Substituted vide Notification no. 32/2017 dated 13-10-2017, before it was read as, governmental authority 9. Inserted vide Notification no. 32/2017 dated 13-10-2017 10. Substituted vide Notification no. 32/2017 dated 13-10-2017, before it was read as, One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. 11. Substituted vide Notification no. 32/2017 dated 13-10-2017, before it was read as, (zf) governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) ; 12. Substituted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted vide Notification No. 14/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, Central Government, State Government, Union territory, local authority or 24. Omitted vide Notification No. 14/2018- Union Territory Tax (Rate) Dated 26-07-2018 , w.e.f. 27-07-2018 before it was read as, 8 [Central Government, State Government, Union territory, local authority or 25. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 26. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 27. Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, declared tariff 28. Substituted vide Notification No. 14/2018- Union Territory Tax (Rate) Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, 2018 29. Substituted vide N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. Nil Nil 44. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 45. Inserted vide Notification No. 28/2018- Union Territory Tax (Rate) Dated 31-12-2018 w.e.f. 01-01-2019 46. Substituted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) 47. Inserted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 48. Inserted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 49. Inserted vide Notification No. 04/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 50. Inserted vide Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 68. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 69. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 70. Substituted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 63 [ 2021 ] 71. Omitted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as 43 Heading 9973 Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by the Indian Railways Finance Corporation to Indian Railways. Nil Nil 72. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 73. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 74. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r lodging purposes, having 27 [value of supply] of a unit of accommodation below 53 [ or equal to ] one thousand rupees per day or equivalent. Nil Nil 86. Substituted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; 87. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, (d) railway equipments or materials; 88. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; 89. Substituted vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 9984 Services provided by the Goods and Services Tax Network to the Central Government or State Governments or Union territories for implementation of Goods and Services Tax. Nil Nil 96. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 97. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 15 [53A Heading 9985 Services by way of fumigation in a warehouse of agricultural produce. Nil Nil] 98. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 15 [(h) services by way of fumigation in a warehouse of agricultural produce.] 99. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, 56 Heading 9988 Services by way of slaughtering of animals. Nil Nil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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