Notification No. 29/2019-Union Territory Tax (Rate)- To amend notification No. 13/ 2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

Government of India
Ministry of Finance
(Department of Revenue)
New Delhi

Notification No. 29/2019-Union Territory Tax (Rate)

Dated: 31st December, 2019

G.S.R. 975(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 Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely: –

(1) (2) (3) (4)
“15

Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of          fuel   is included in the consideration charged from the service recipient, provided to a body corporate.

Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging union territory tax at the rate of 6 per cent. to the service recipient

Any body corporate located in      the      taxable
territory.”.

[F. No.354/204/2019 -TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: – The principal notification 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. 704 (E), dated the 28th June, 2017 and was last amended by notification No.22/2019- Union Territory Tax (Rate), dated the 30th September, 2019 vide number G.S.R. 738(E), dated the 30th September, 2019.

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

January 2021
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031