Seeks to amend notification No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017 so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023 vide Notification No. 02/2023- Union Territory Tax (Rate) Dated: 28th February, 2023.
CBIC extend dispensation available to Central Government, State Governments, Parliament and State Legislatures with regard to payment of UTGST under reverse charge mechanism (RCM) to the Courts and Tribunals also in respect of taxable services supplied by them such as renting of premises to telecommunication companies for installation of towers, renting of chamber to lawyers etc.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2023- Union Territory Tax (Rate) Dated: 28th February, 2023
G.S.R. 146(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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely:-
In the said notification, in the Explanation, in clause (h), for the words “and State Legislatures” the words “State Legislatures, Courts and Tribunals” shall be substituted.
2. This notification shall come into force with effect from the 01st March, 2023.
[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
RAJEEV RANJAN Under Secy.
Note: -The principal No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 05/2022 -Union Territory Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 549(E), dated the 13th July, 2022.
Sir,
Sch.III, item 2. states that ” Services by any court or Tribunal established under any law for the time being in force” is not a supply at all.
If so, can the services of court be brought under RCM?