Services liable for Reverse Charge under UTGST Act : Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017

By | June 29, 2017
(Last Updated On: September 26, 2017)

Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017

To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act 2017 vide Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017

[ Seeks to amend above notification No. 13/2017-UTT(R) to amend RCM provisions for GTA and to insert explanation for LLP.  vide Notification No 22/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 ]

[ Note : UTGST on all legal services by Advocates : CORRIGENDUM Notification No 13/2017 Union Territory Tax (Rate) ]

[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. 13/2017- Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

GSR……(E).-In exercise of the powers conferred by sub- section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of union territory tax leviable under section 7 of the said Union Territory Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in Column (4) of the said Table:-

Table

Download Complete PDF Notification No. 13/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

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