Union Territory Tax Notifications (Rate)

UGST Notification rate 06/2021

Title Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
Number 06/2021
Date 30-09-2021
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In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7 , sub-

section (1) of section 8, clause (iv), clause (v) 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, 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 28thJune, 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, –

 

  • against serial number 3, in column (3), in item (iv), in clause (g), after figures and letters “12AA” , the word, figures and letters “ or 12AB” shall be inserted;

 

  • in serial number 17, –
    • item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;
    • for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely-
(3) (4) (5)
“(ii) Temporary or permanent transfer or permitting the use or

enjoyment of Intellectual Property (IP) right.

 9 -”;

 

 

  • against serial number 26, in column (3), –
    • after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:-

 

(3) (4) (5)
“(ica) Services by way of job work in relation to manufacture of

alcoholic liquor for human consumption

 9 -”;

 

  • in item (id), for the brackets, letters and word “(i), (ia), (ib) and (ic)”, the brackets, letters and word “(i), (ia), (ib), (ic) and (ica)” shall be substituted;

 

  • in item (iv), for the brackets, letters and word “(i), (ia), (ib), (ic), (id), (ii), (iia) and (iii)”, the brackets, letters and word “(i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii)” shall be substituted;

 

 

  • against serial number 27,-
    • item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted;

 

  • for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:-

 

(3) (4) (5)
“Other manufacturing services; publishing, printing and reproduction

services; material recovery services

 9 -”;

 

  • against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:-

 

 

(3) (4) (5)
“(iii) Services by way of admission to;

(a)  theme parks, water parks and any other place having      joy rides, merry- go rounds, go carting, or

(b)  ballet, –

other than any place covered by (iiia) below

 9 –
(iiia) Services by way of admission to (a) casinos or race clubs or any

place having casinos or race clubs or (b) sporting events like Indian Premier League.

 14 -”.

 

 

  • against serial number 38, in column (3), in Explanation, for the figures, words and

letter “ 234 of Schedule I”, the figures, letter and words “ 201A of Schedule II” shall be substituted.

  1. This notification shall come into force with effect from the 1st day of October, 2021.