Amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021

Last updated: 04 October 2021

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This notification amends the Union Territory Tax (Rate) Notification No. 12/2017 to implement changes recommended by the GST Council during its 45th meeting on September 17, 2021. Key changes include updates to tax rates for various services, including those related to the AFC Women's Asia Cup 2022 and national permits for goods carriages. Some entries have been modified, inserted, or omitted, with specific changes affecting serial numbers 1, 9AA, 9D, 13, 19A, 19B, 43, 61, 72, 74A, 80, and 82A. These amendments are effective from October 1, 2021.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 07/2021- Union Territory Tax (Rate)

New Delhi, the 30^th September, 2021

G.S.R. 692(E). In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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. 12/2017- Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28^th June, 2017, namely:-

In the said notification, in the Table, –

(i) against serial number 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;

(ii) against serial number 9AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled” shall be inserted;

(iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely : –

(1)	(2)	(3)	(4)	(5)
“9AB	Chapter 99	Services provided by and to Asian Football Confederation (AFC) and its subsidiaries directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022 to be hosted in India.	Nil	Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under AFC Women’s Asia Cup 2022.”;

(iv) against serial numbers 9D and 13, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted;

(v) against serial numbers 19A and 19B, in column (5), for the figures “2021”, the figures “2022” shall be substituted;

(vi) serial number 43 and the entries relating thereto shall be omitted;

(vii) after serial number 61 and the entries relating thereto, the following shall be inserted, namely:-

(1)	(2)	(3)	(4)	(5)
“61A	Heading 9991	Services by way of granting National Permit to a goods carriage to operate through-out India / contiguous States.	Nil	Nil”;

(vii) against serial number 72, in column (3), after the word “for which”, the figures, symbol and words “75% or more of the” shall be inserted;

(ix) against serial numbers 74A and 80, in column (3), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted;

(x) after serial number 82A and the entries relating thereto, the following shall be inserted, namely : –

(1)	(2)	(3)	(4)	(5)
“82B	Heading 9996	Services by way of right to admission to the events organised under AFC Women’s Asia Cup 2022	Nil	Nil”.

2. This notification shall come into force with effect from the 1^st day of October, 2021.

[F. No. 354/207/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: -The principal notification No. 12/2017 – Union Territory Tax (Rate), dated the 28^thJune, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28^th June, 2017 and was last amended by notification No. 5/2020 – Union Territory Tax (Rate), dated the 16^th October, 2020 vide number G.S.R. 645(E), dated the 16^th October, 2020.

FAQ :

This notification amends the Union Territory Tax (Rate) Notification No. 12/2017 to implement recommendations made by the GST Council in its 45th meeting.

These amendments come into force from the 1st day of October, 2021.

Yes, services provided by and to the Asian Football Confederation (AFC) and its subsidiaries related to AFC Women's Asia Cup 2022 events hosted in India, as well as the right to admission to these events, are now covered with specific tax treatments.

Serial number 43 and its related entries have been omitted from the notification.

Services by way of granting a National Permit to a goods carriage to operate throughout India or contiguous states have been added with a Nil tax rate.

For serial number 72, the words '75% or more of the' have been inserted after 'for which' in column (3).

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Notification No : 07/2021- Union Territory Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-07-2021-utgst-rate.pdf

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