TMI BlogSeeks to amend Notification No. 11/2017-Union Territory Tax (Rate), dated the 28th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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 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), vide number G.S.R. 702(E), dated the 28th June, 2017 , namely:- In the said notification, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng thereto in columns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (via) Transport of goods by ropeways. 2.5 The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] ; (c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 - ; (V) against serial number 10, in column (3), - (a) after item (i) and the corresponding entries relating thereto in colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) 31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (X) against serial number 32, in column (3), - (a) after item (i) and the correspon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stic or investigative services of diseases; (xxxix) 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; (xxxx) goods transport agency means, - any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncial year 2022-2023 can be exercised by 16th August, 2022. . 2. This notification shall come into force with effect from the 18th July, 2022. [F. No. 190354/176/2022-TRU] (Rajeev Ranjan) Under Secretary to the Government of India Note: - The principal notification no. 11/2017 Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28th June, 2017 and last amended vide notification no. 22/2021-Union Territory Tax (Rate), dated the 31st December, 2021 published in the official gazette vide number G.S.R. 925(E), dated the 31st December, 2021. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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