Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017
Summary and updation of Notification No 13/2017 Union Territory Tax (Rate)
Notification No 13/2017 Union Territory Tax (Rate) Dated the 28th June, 2017 notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act 2017 i.e recipient is liable to pay GST instead of supplier of Services .[ Refer GST RCM : Reverse Charge Mechanism : Analysis]
This Notification is AMENDED BY Notification No 22/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017 , CORRIGENDUM GSR 1201(E), DATED 25-9-2017,Notification No 33/2017 Union Territory Tax (Rate) Dated 13th Oct 2017 , Notification No 3/2018 Union Territory Tax (Rate) Dated 25th Jan 2018
Notification No 13/2017 Union Territory Tax (Rate) (As Amended and updated till date)
[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
Explanation.—For purpose of this notification,—
(a) | The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification. | |
(b) | “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. | |
(c) | the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. | |
(d) | the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. | |
1[(e) | A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm] | |
4 [ (f) | “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938).] |
2. This notification shall come into force on the 1st day of July, 2017.
4 Inserted by Notification No. 3/2018-Central Tax (Rate), dated 25-1-2018, w.e.f. 25-1- 018.: renting of immovable property by Govt to Registered Person : GST on RCM basis
3. Inserted by Notification No. 33/2017–Union Territory Tax (Rate), dated 13-10-2017, w.e.f. 13-10-2017.Services provided by Overseeing Committee members to RBI under RCM
2. As corrected by Corrigendum GSR 1201(E), dated 25-9-2017. All legal services by Advocates
1. Inserted by Notification No. 22/2017–Union Territory Tax (Rate), dated 22-8-2017. amend RCM provisions for GTA and to insert explanation for LLP.
GST Reverse Charge Mechanism : Free Study Material
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