Section 7 UTGST Act 2017 : Levy and collection

By | April 23, 2017
(Last Updated On: May 30, 2018)

Section 7 UTGST Act 2017

[ Section 7 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]

Section 7 UTGST Act 2017 deals with Levy and collection and is covered in CHAPTER III LEVY AND COLLECTION OF TAX

(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)

Levy and collection.

7. (1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Union territory tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding twenty per cent., as may be notified [ Note-1 , 2 , 3 , 4 , 5 , 6 , 12 ,  13 ,14 ,17,18 , 19 , 20] by the Central Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.

(2) The Union territory tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Central Government on the recommendations of the Council.

(3) The Central Government may, on the recommendations of the Council, by notification [ Note -7 , 8 ,15,19A,19AA,20AA, 20A, 22 ], specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.

(4) The Union territory tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.[ Note – 9 , 10 and 11,21]

(5) The Central Government may, on the recommendations of the Council, by notification [ Note-12 , 16 ], specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax:

Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.


Note

22 Seeks to amend notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) via Notification No 11/2018- Union Territory Tax (Rate) Dated May 28th 2018

21.Seeks to exempt payment of tax under section 7(4) of the UTGST Act, 2017 till 30.06.2018 vide Notification No 10/2018 Union Territory Tax (Rate) Dated 23rd March, 2018

20A Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM). vide Notification No 3/2018 Union Territory Tax (Rate) Dated 25th January, 2018

20AA. Notification No. 43/2017-Union Territory Tax (Rate) Dated the 14th Nov 2017 reverse charge on raw cotton.

1. UTGST Rate Schedule notified under section 7 (1) of UTGST Act 2017 – Notification No. 1/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

2. UTGST exempt goods notified under section 8 (1) of UTGST Act 2017  vide Notification No. 2/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

3. 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) under IGST Act 2017 vide  Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

4. Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) of UTGST Act and section 55 CSD of CGST Act vide Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

5. Rates for supply of services under UTGST Act vide Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

6. The exemptions on supply of services under UTGST Act vide Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

7. Reverse charge on certain specified supplies of goods under section 7 (3) of UTGST Act 2017 vide Notification No. 4/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

8. 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

9. UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) of UTGST Act vide Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

10. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

11. UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) of UTGST Act 2017 vide Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

12 . The categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator under UTGST Act 2017  vide  Notification No. 17/2017-Union Territory Tax (Rate) Dated the 28th June, 2017

13 .Seek to reduce the rate of Union Territory Tax, on fertilisers from 6% to 2.5% vide Notification No. 18/2017-Union Territory Tax (Rate) Dated 30th June 2017

14. Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6% vide Notification No 20/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017

15 Seeks to amend 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

16 Seeks to amend notification No. 17/2017-UTT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc. vide Notification No 23/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017

17. Seeks to amend notification No. 11/2017- UTT(R) to reduce UGST rate on specified supplies of Works Contract Services vide Notification No 24/2017 Union Territory Tax (Rate) dated21st September, 2017

18. Exempt certain supplies to NPCIL vide Notification No 26/2017 Union Territory Tax (Rate) Dated 21st September, 2017

19 Seeks to amend notification no. 1/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates vide Notification No 27/2017 Union Territory Tax (Rate) Dated 22nd September, 2017

19A Govt Supply : GST on RCM Notification No. 36/2017-Union Territory Tax (Rate) Dated the 13th Oct 2017

19AA Notification No. 33/2017Union Territory Tax (Rate), dated 13-10-2017,Services provided by Overseeing Committee members to RBI under RCM

20 Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions vide Notification No 40/2017-Union Territory Tax (Rate) Dated 23rd October, 2017

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