Union Territory Tax Notification (Rate) 19/2019 – Seeks to exempt supply of goods for specified projects under FAO.

Union Territory Tax Notifications (Rate)

UTGST Notification rate 19/2019

1) 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 exempts, all the goods supplied to the Food and Agricultural Organisation of the
United Nations (FAO) for execution of projects listed below in the Annexure, from whole of the
Union territory tax leviable thereon under section 7 of the said Act, subject to the condition that
an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of
Ministry of Agriculture and Farmers Welfare certifies, namely:-

(i) the quantity and description of the goods; and

(ii) that the said goods are intended for the purpose of use in execution of said projects.

ANNEXURE

(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,

(2) Green Ag: Transforming Indian Agriculture for Global Environment benefits
and the conservation of Critical Biodiversity and Forest landscape.

2) This notification shall come into force on the 1st day of October, 2019.