Various notifications under Union territory Tax (Rate) dated 02nd June 2021.
NOTIFICATION No. 01/2021 – Union territory Tax (Rate)
G.S.R. 376(E).—In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- 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. 710 (E), dated the 28th June, 2017, namely:-
In the said notification, –
(a) in Schedule I – 2.5%,against S. No. 259A, for the entry in column (2), the entry “9503” shall be substituted;
(b) after Schedule I, in the List 1, after serial number 230 and the entries relating thereto, the following shall be inserted, namely- “(231). Diethylcarbamazine ”.
- This notification shall come into force on the 2nd day of June, 2021.
Note: – The principal notification No.1/2017-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. 710(E), dated the 28th June, 2017 and was last amended by notification No. 03/2020-Union territory Tax(Rate), dated the 25th March, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 218(E),dated the 25th March, 2020.
NOTIFICATION No. 02/2021- Union Territory Tax (Rate)
G.S.R. 379(E).—In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clauses (iv), (v) and (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, sub-section (1) of section 16 and section 148 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 28thJune, 2017, namely:-
In the said notification, in the Table, –
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely-
(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ;
(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely –
| (3) | (4) | (5) |
| ―(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. | 2.5 | -“ |
(ii) in item (ii) in column (3), for the word, brackets, figures and letter ” and (ia), the brackets, figures, letter and word “,(ia) and (ib) shall be substituted.
- This notification shall come into force with effect from the 2nd day of June, 2021.
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 was last amended by Notification No. 02/2020- Union Territory Tax (Rate), the 26th March, 2020 vide number G.S.R. 223(E), dated the 26th March, 2020.
NOTIFICATION No. 03/2021- Union Territory Tax (Rate)
G.S.R. 382(E).—In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 148 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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.06/2019- Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 265(E), dated the 29th March, 2019, namely:-
In the said notification, in the first paragraph,-
(a) for the words “in whose case the liability to”, the words, “who shall” shall be substituted;
(b) for the words “shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier”, the words “in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent
authority, or the date of its first occupation, whichever is earlier, falls” shall be substituted.
- This notification shall come into force with effect from the 2nd day of June, 2021.
