Exemptions on supply of services under UTGST Act - entries added - Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 as amended. - 13/2023 - Union Territory GST (UTGST) Rate

Government of India Ministry of Finance (Department of Revenue) Notification No. 13/2023- Union Territory Tax (Rate) New Delhi, the 19th October, 2023 G.S.R. 764 (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 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 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 amendment further to amend 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, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 3B Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil ; (2.) against serial number 6, in column (3),in item (a), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (3.) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item(i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (4.) against serial number 8, in column (3)in the proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (5.) against serial number 9,in column (3), in the first proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] (Rajeev Ranjan) Under Secretary to the Government of India Note : The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017, was 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 and was last amended vide notification no. 07/2023 Union Territory Tax (Rate), dated the 26th July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) , vide number G.S.R. 542(E), dated the 26th July, 2023.