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TMI BlogSeeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 16 of the Central 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, in the Table, - (i) against serial number 7, in column (3)- (a) for item (i), and the entries relating thereto in columns (3), (4) and (5), the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that 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) in items (ii), (vi) and (viii),- (A) for the words "declared tariff" wherever they occur, the words "value of supply" shall be substituted; (B) the Explanation shall be omitted; (c) for item (v) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, "e-books" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 -". 2. This notification shall come into force with effect from 27th of July, 2018. [F. No.354/13/2018-TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: - The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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