Union territory tax (Rate) Notification No. 28 of 2018 DT 31st December, 2018, GST

  

Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018. 

The Extract of GST Notification No. 28/2018-Union territory tax (Rate) is Given below: 

  Notification No. 28/2018 – 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. 28/2018- Union Territory Tax (Rate) 

New Delhi, the 31^st December, 2018

 

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- 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. 703 (E), dated the 28th June, 2017, namely:-

 

In the said notification, - 

(i)in the Table, -

 

(a)   after serial number 21A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

 

(1)	(2)	(3)	(4)	(5)
“21B	Heading	Services provided by a goods transport agency,	Nil	Nil”;
	9965  or	by  way  of  transport  of  goods  in  a  goods
	Heading	carriage, to, -
		(a)  a  Department  or  Establishment  of  the
	9967
		Central Government or State Government or
		Union territory; or
		(b) local authority; or
		(c) Governmental agencies,
		which has taken registration under the Central
		Goods and Services Tax Act, 2017 (12 of 2017)
		only  for  the  purpose  of  deducting  tax  under
		Section 51 and not for making a taxable supply
		of goods or services.

 

(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)		(2)	(3)	(4)	(5)
“27A		Heading	Services  provided  by  a  banking  company  to	Nil	Nil”;
		9971	Basic  Saving  Bank  Deposit  (BSBD)  account
			holders under Pradhan Mantri Jan Dhan Yojana
			(PMJDY).

 

(c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted;