Union territory tax (Rate) Notification No. 24 of 2017 DT 21st September, 2017, GST

 

Notification No. 24/2017 Union territory tax (Rate) DT on 21st September, 2017, GST

 

 

Seeks to amend notification No. 11/2017- UTT(R) to reduce CGST rate on specified supplies of Works Contract Services.

 

The Extract of GST Notification No. 24/2017-Union territory tax (Rate) is Given below:

          

  Notification No. 24/2017 – Union territory tax (Rate) , GST

 

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

Government of India

 

Ministry of Finance

 

(Department of Revenue)

 

Notification No. 24/2017-Union Territory Tax (Rate)

 

New Delhi, the 21st September, 2017

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 7, sub-

 

section (1) of section 8 and clause (iv) and clause (v) 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 sub-section

 

(1)   of section 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 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, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-

 

(3)

(4)

(5)

 

 

 

 

 

“(vi) Services provided to the Central Government, State

 

 

 

Government,  Union  Territory,  a  local  authority  or  a

 

 

 

governmental authority by way of construction, erection,

 

 

 

commissioning,   installation,   completion,   fitting   out,

 

 

 

repair, maintenance, renovation, or alteration of –

 

 

 

(a) a civil structure or any other original works meant

 

 

 

predominantly for use other than for commerce,

 

 

 

industry, or any other business or profession;

 

 

 

(b) a structure meant predominantly for use as (i) an

6

-

 

educational, (ii) a clinical, or (iii) an art or cultural

 

 

 

 

establishment; or

 

 

 

(c) a  residential  complex  predominantly  meant  for

 

 

 

self-use  or  the  use  of  their  employees  or  other

 

 

 

persons specified in paragraph 3 of the Schedule

 

 

 

III of the Central Goods and Services Tax Act,

 

 

 

2017.

 

 

 

 

 

 

 
 

 

 

 

 

(vii) Construction services other than (i), (ii), (iii), (iv), (v)

9

-”.

 

and (vi) above.

 

 

 

 

 

 

 

 

 

 [F. No.354/173/2017 -TRU]

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India

 

 Note:-The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 11/2017 – Union Territory (Rate), dated the 28th June, 2017, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 20/2017 – Union Territory Tax (Rate) dated the 22nd August, 2017 vide number G.S.R. 1053 (E), dated the 22nd August, 2017.

 

 

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