9911796707
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 ..... ct 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 territory or local authority 76[****] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil 15[3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services- (i) by the Department of Posts 112[and the Ministry of Railways (Indian Railways)] 82[****]; (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. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts 113[and the Ministry of Railways (Indian Railways)] 83[****]; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil] 114[9E Chapter 99 Services provided by Ministry of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Nil Nil 9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). Nil Nil 9G Chapter 99 Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. Nil Nil] 10 Heading 9954 Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month. Nil Nil 85[14. * * * *] 15 Heading 9964 Transport of passengers, with or without accompanied belongings, by - 86[(a) air in economy class, 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;] (b) non-airconditioned contract carriage other t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September 70[2022]] 65[19C 9965 108[Satellite launch services] Nil Nil.] 20 Heading 9965 Services by way of transportation by rail or a vessel from one place in India to another of the following goods - (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; 87[****] (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure. Nil Nil 21 Heading 9965 or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; 88[****] (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Nil Nil 9[21 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and education upto higher secondary school or equivalent.] Nil Nil 23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil 106[23A * * * *] 24 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice. Nil Nil 30[24A Heading 9967 or Heading 9985 Services by way of warehousing of minor forest produce. Nil Nil] 56[24B Heading 9967 or Heading 9985 89[Services by way of storage or warehousing of cereals, pulses, fruits and vegetables.] Nil Nil] 90[24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil] 25 Heading 9969 Transmission or distribution of electricity by an electricity transmission or distribution utility. Nil Nil 119[25A Heading 9969 or Heading 9986 Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948). Nil Nil 31B Heading 9971 or Heading 9991 Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee. Nil Nil] 92[32 * * * *] 93[33 * * * *] 34 Heading 9971 Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation.- For the purposes of this entry, "acquiring bank" means any banking company, financial institution including non-banking financial company or any other person, who makes 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 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eading 9971 or Heading 9985 Services by the following persons in respective capacities - (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in entry (a); or (c) business 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 Regulato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee, or sub- lessee, as well as any subsequent 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 (carpet area of the resid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction 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 occupation ÷ Total carpet area of the residential apartments in the project); Provided further that the tax payable in terms of the first proviso shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, State Government, Union territory, local authority, Governmental Authority or Government Entity;] (b) a partnership firm of advocates or an individual as an advocate other than a 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation. - "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, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-). Nil Nil] 53 Heading 9985 Services by way of sponsorship of sporting events organised - (a) by a national sports federa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge 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 Chain Development under the Ministry of Agriculture, Cooperation and Farmer's Welfare by way of cold chain knowledge dissemination. Nil Nil 59 Heading 9999 Services by a foreign diplomatic mission located in India. Nil Nil 60 Heading 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by18[***] the Government of India, under bilateral arrangement. Nil Nil 61 Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Nil Nil 72[61A Heading 9991 Services by way of granting National Permit to a goods carriage to operate throughout India / contiguous States. Nil Nil] 62 Heading 9991 or Heading 9997 Services provided by the Central Government, State Government, Union territory or local authority by way of tolerating non-performance of a contract for which consideration in the form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.] 66 42[Heading 9992 or Heading 9963] Services provided - (a) by an educational institution to its students, faculty and staff; 15[(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee.] (b) to an educational institution, by way of,- (i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory; (iii) security or cleaning or house-keeping services performed in such educatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approved a qualification package. 128[(f) a training partner approved by the National Skill Development Corporation,] Nil Nil] 70 Heading 9983 or Heading 9985 or Heading 9992 Services of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme. Nil Nil 71 Heading 9992 Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the 123[National Council for Vocational Education and Training]. Nil Nil 72 Heading 9992 Services provided to the Central Government, State Government, Union territory administration under any training programme for which 73[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration. Nil Nil 100[73 * * * *] 74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 9996 Services by an artist by way of a performance in folk or classical art forms of- (a) music, or (b) dance, or (c) theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador. Nil Nil 79 Heading 9996 Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo. Nil Nil 14[79A Heading 9996 Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts for the time being in force Nil Nil] 80 Heading 9996 103[Services by way of training or coaching in- a. recreational activities relating to arts or culture, by an individual, or b. sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.] Nil Nil 81 Heading 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (e) "Agricultural Produce Marketing Committee or Board" means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; (f) "aircraft" has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (g) "airport" has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) "approved vocational education course" means, - (i) a course run by an industrial training institute or an industrial training centre affiliated to the 124[National Council for Vocational Education and 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 125[National Council for Vocational Education and Training], run by a person registered with the Directorate General of T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural area; (iv) preservation of environment including watershed, forests and wildlife; (s) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system 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); 129[****] (x) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of 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 Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al park" has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972); (zr) "online information and database access or retrieval services" shall have the same meaning as assigned 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 cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (zzb) "residential complex" means any complex comprising of a building or buildings, having more than one single residential 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clarified that any authority, board or body set up by the Central Government 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 Proje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System(PDS) against consideration in the form of commission or margin." 13. Omitted vide Notification No. 47/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Governments or Union terri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 before it was read as, "2018" 29. 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" 30. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 31. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 32. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 33. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 34. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 35. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 36. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 37. Inserted vide Notification No. 14/2018- Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 38. Inserted vide Notification No. 23/2018- Union Territory Tax (Rate) - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. 01-10-2019 53. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 54. Substituted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "28[2019.]" 55. Substituted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "29[2019.]" 56. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 57. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 58. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 59. Substituted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year" 60. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 61. Substituted vide Notification No. 28 /2019- Union Territory Tax (Rate) dated 31-12-2019 w.e.f. 01-01-2020 before it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 80. 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, "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" 81. 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, "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" 82. 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, "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" 83. 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, "by way of speed post, express parcel post, life insurance, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "32 Heading 9971 Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999). Nil Nil" 93. 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, "33 Heading 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market. Nil Nil" 94. 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, "33[47A Heading 9983 or Heading 9991 Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators. Nil Nil]" 95. Omitted vide Notification No. 04/2022 -Union Territory Tax (Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30-12-202 w.e.f. 01-01-2023 106. Omitted vide NOTIFICATION NO. 15/2022 -Union Territory Tax (Rate) dated 30-12-202 w.e.f. 01-01-2023 before it was read as, "9[23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil]" 107. Inserted vide NOTIFICATION NO. 01/2023 - Union Territory Tax (Rate) dated 28-02-2023 w.e.f. 01-03-2023 108. Substituted vide NOTIFICATION NO. 07/2023-Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "Satellite launch services supplied by Indian Space Research Organisation, Antrix Corporation Limited or New Space India Limited." 109. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 110. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 111. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 112. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 113. Inserted vide Notification No. 13/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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