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 ..... e, 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 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 supply provided to the Central Government, State Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. Nil Nil 26 [10A Heading 9954 Services supplied by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage. 78 [ Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rials 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 [21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers. Nil Nil ] 91 [ 26 * * * * ] 27 Heading 9971 Services by way of- (a) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (b) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ank 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 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 implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) 4 [Pradhan Mantri Fasal BimaYoj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (International Financial Services Centres) Guidelines, 2015. Nil Nil] 40 Heading 9971 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil 41 Heading 9972 10 [Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 61 [20] per cent. or more ownership of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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 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 value of development rights, or FSI (including additional FSI), or both, 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 TDR or FSI (including additional FSI ) or both 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 tax payable in terms of the first proviso hereinabove shall not exceed 0.5 per cent. of the value in case of affordabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artments in the project); Provided further that the tax payable in terms of the first proviso shall not exceed 0.5 per cent. of the value in case of affordable residential apartments and 2.5 per cent. of the value in case of residential apartments other than affordable residential apartments remaining un- booked on the date of issuance of completion certificate or first occupation. The liability to pay Union Territory tax on the said proportion of upfront amount (called as premium, salami, cost, price, development charges or by any other name) paid for long term lease of land, calculated as above, shall arise on the date of issue of completion certificate or first occupation of the project, as the case may be. ] 42 Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1 st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 71 [ * * * * ] 44 Heading 9981 Services provided by an incubatee up to a total turnover of fifty lakh rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Entity.] Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil 94 [ 47A * * * * ] 48 Heading 9983 or any other Heading of Chapter 99 Taxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio-incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India. Nil Nil 49 Heading 9984 Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil 97 [ 53A * * * * ] 54 Heading 9986 Services relating 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 by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government, State Government, Union territory or local authority by way of assignment of right to use natural resources to an individual farmer for 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. Nil Nil 64 Heading 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1 st April, 2016: Provided that the 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 informati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of item (b)] shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent. 15 [Provided further that nothing contained in sub-item (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 121 [ 66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Governmental authority or Government entity. 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 122 [ 69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 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 out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of 21 [seven thousand five hundred] rupees per month per member for so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ] 48 [ 1A. Value of supply of service by way of transfer of development rights or FSI by a person to the promoter against consideration in the form of residential or commercial apartments shall be deemed to be equal to the value of similar apartments charged by the promoter from the independent buyers nearest to the date on which such development rights or FSI is transferred to the promoter. 1B. Value of portion of residential or commercial apartments remaining un-booked on the date of issuance of completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of similar apartments charged by the promoter nearest to the date of issuance of completion certificate or first occupation, as the case may be. ] 2. Definitions. - For the purposes of this notification, unless the context otherwise requires, - (a) advertisement means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cludes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force; (l) banking company has the same meaning as assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934); (m) brand ambassador means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person; (n) business entity means any person carrying out business; (o) business facilitator or business correspondent means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by the Reserve Bank of India; (p) Central Electricity Authority means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) Central Transmission Utility shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (r) charitable activities means activities relating to - (i) public heal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) electricity transmission or distribution utility means the Central Electricity Authority; a State Electricity Board; the Central Transmission Utility or a State Transmission Utility notified under the Electricity Act, 2003 (36 of 2003); or a distribution or transmission licensee under the said Act, or any other entity entrusted with such function by the Central Government or, as the case may be, the State Government; (za) e-rickshaw means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf; 45 [ (zaa) financial institution has the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934). ] (zb) general insurance business has the same meaning as assigned to it in clause (g) of section 3 of the Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917); (zj) insurance company means a company carrying on life insurance business or general insurance business; (zk) interest means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) intermediary has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017 ; (zm) legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) life insurance business has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) life micro-insurance product shall have the same meaning as assign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (B) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (C) by Central Civil Services Cultural and Sports Board; (D) as part of national games, by Indian Olympic Association; or (E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; (zx) recognised sports body means (i) the Indian Olympic Association; (ii) Sports Authority of India; (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations; (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government; (v) the International Olympic Association or a federation recognised by the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) renting in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; (zzn) trade union has the same meaning as assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926); (zzo) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); (zzp) wildlife sanctuary means a sanctuary as defined in the clause (26) of the section 2 of The Wild Life (Protection) Act, 1972 (53 of 1972); (zzq) zoo has the same meaning as assigned to it in the clause (39) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972). 3. Explanation. - For the purposes of this notification,- (i) Reference to Chapter , Section or Heading , wherever they occur, unless the context otherwise requires, shall mean respectively as Chapter, Section and Heading in the scheme of classification of services. (ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative. 5 [(iii) A Limited Liability Partnership formed and registered under the provisions of the Limited Liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate; and (b) consideration equal to at least one instalment has been credited to the bank account of the registered person on or before the said date; and (c) an allotment letter or sale agreement or any other similar document evidencing booking of the apartment has been issued on or before the said date. (xiii) floor space index (FSI) shall mean the ratio of a building s total floor area (gross floor area) to the size of the piece of land upon which it is built. ] 4. This notification shall come into force on the 1st day of July, 2017. [F. No.334/1/2017 - TRU ] ( Ruchi Bisht ) Under Secretary to the Government of India ****************** Notes: 1. Inserted vide notification no. 21/2017 dated 22-8-2017 2. Inserted vide notification no. 21/2017 dated 22-8-2017 3. Substituted vide notification no. 21/2017 dated 22-8-2017 , before it was read as, Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme 4. Substituted vide notification no. 21/2017 dated 22-8-2017 , before it was read as, National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) 5. Inserted vide notification no. 21/2017 dated 22-8-2017 6. Inserted vide notification no. 25/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No. 2/2018 Dated 25-01-2018, before it was read as, 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, where the consideration for admission is not more than ₹ 250 per person as referred to in (a), (b) and (c) above. 23. 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 Notification No. 13/2019- Union Territory Tax (Rate) dated 31-07-2019 w.e.f. 01-08-2019 51. 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 case of a special category state) in the preceding financial year 52. Inserted vide Notification No. 21/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 53. Inserted vide Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 30-09-2021 w.e.f. 01-10-2021 75. Inserted vide NOTIFICATION NO. 07/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 76. Omitted vide NOTIFICATION NO. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as or a Governmental authority 15 [or a Government Entity] 77. Omitted vide NOTIFICATION NO. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 before it was read as or a Governmental authority or a Government Entity 78. Inserted vide NOTIFICATION NO. 16/2021-Union Territory Tax (Rate) dated 18-11-2021 w.e.f. 01-01-2022 79. Inserted vide NOTIFICATION NO. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. 90. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 91. 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, 26 Heading 9971 Services by the Reserve Bank of India. Nil Nil 92. 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, 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 Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mon bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of biomedical waste or the processes incidental thereto. Nil Nil 103. 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, Services by way of training or coaching in recreational activities relating to- (a) arts or culture, or (b) sports by charitable entities registered under section 12AA 74 [ or 12AB ] of the Income-tax Act . 104. Inserted vide Notification No. 04/2022 -Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 105. Inserted vide NOTIFICATION NO. 15/2022 -Union Territory Tax (Rate) 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 laun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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