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 30thSeptember, 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 theUnion Territory Goods and Services Tax Act, 2017(14 of 2017), read with sub-section (5) of section 15 and section 148 of theCentral Goods and Services Tax Act, 20

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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).

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

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