Amendment to Union Territory Tax (Rate) Notification 12/2017 · 08/2024-Union Territory Tax (Rate)
CBIC / GST notification 08/2024-Union Territory Tax (Rate) · 08 Oct 2024
Official title
08/2024-Union territory Tax (Rate) : Seeks to amend Notification No.12/2017-Union Territory Tax (Rate) dated 28.06.2017
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government amends Notification No. 12/2017-Union Territory Tax (Rate) to provide new tax exemptions for specific services. The amendment establishes a nil tax rate for electricity-related services, grant-funded research and development services, and educational affiliation services provided to government-controlled schools. It also updates the scope of services provided by skill development bodies and replaces references to the National Council for Vocational Training with the National Council for Vocational Education and Training. These changes take effect on 10 October 2024.
Key dates
- Effective from
- 10 Oct 2024
- Date of coming into force
- 10 Oct 2024
Who is affected
- Electricity transmission and distribution utilities
Document text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 08/2024-Union Territory Tax (Rate)
New Delhi, the 8th October, 2024
G.S.R....(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (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 and section 148 of the Central Goods and Services Tax Act, 2017 (12 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 amendment further to amend 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: -
- (i) In the said notification, in the Table, -
- (A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “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” |
- (B) after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “44A | Heading 9981 | Research and development services against consideration received in the form of grants supplied by – | ||
| (a) a Government Entity; or | ||||
| (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961. | Nil | Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.” |
- (C) after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “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” |
- (D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: -
| (1) | (2) | (3) | (4) | (5) |
|---|---|---|---|---|
| “69 | Heading 9983 or Heading 9991 or Heading 9992 | Any services provided by – | ||
| (a) the National Skill Development Corporation set up by the Government of India; | ||||
| (b) the National Council for Vocational Education and Training; | ||||
| (c) an Awarding Body recognized by the National Council for Vocational Education and Training; | ||||
| (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; | ||||
| (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, |
in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. | Nil | Nil” |
- (E) against serial number 71, in column (3), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
(ii) in paragraph 2 of the said notification,
- (A) in item (h), -
- (a) in sub-item (i), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
- (b) in sub-item (ii), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted.
- This notification shall come into force with effect from the 10ᵗʰ day of October, 2024.
[F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
(Dilmil Singh Soach)
Under Secretary to the Government of India
Note: - The principal notification no. 12/2017 - 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. 703 (E), dated the 28th June, 2017 and was last amended vide notification no. 04/2024 – Union Territory Tax (Rate), dated the 12th July, 2024 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i), vide number G.S.R. 390(E), dated the 12th July, 2024.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 08 Oct 2024
- Document number
- 08/2024-Union Territory Tax (Rate)
- Issuing division
- Department of Revenue
- Effective date
- 10 Oct 2024
- Coverage area
- indirect-tax