(5)

Provided that the Union Territory tax at the rate specified in column (4) shall be paid in cash, that is, by debiting the electronic cash ledger only;

Provided also that credit of input tax charged on goods and services used in supplying the service hasnot been taken except to the extent as prescribed in Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equivalent to the input tax credit attributable to construction in a project , time of supply of which is on or after 1st April, 2019, which shall be calculated in the manner as prescribed in the Annexure I in the case of REP other than RREP and in Annexure II in the case of RREP;

Provided also that where a registered person (landowner- promoter) who transfers development right or FSI (including additional FSI) to a promoter (developer- promoter) against consideration, wholly or partly, in the form of construction of apartments, -

(i) the developer- promoter shall pay tax on supply of construction of apartments to the landownerpromoter, and

(ii) such landowner - promoter shall be eligible for credit of taxes charged from him by the developer promoter towards the supply of construction of apartments by developer- promoter to him, provided the landownerpromoter further supplies such apartments to his buyers before issuance of completion certificate or first occupation, whichever is earlier, and pays tax on the same which is not less than the amount of tax charged from him on construction of such apartments by the developer-promoter.

Explanation. -
(i) “developer- promoter” is a promoter who constructs or converts a building into apartments or develops a plot for sale,

(ii) “landowner- promoter” is a promoter who transfers the land or development rights or FSI to a developer- promoter for construction of apartments and receives constructed apartments against such transferred rights and sells such apartments to his buyers independently.

³²[(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner-promoter in such project .”]

Provided also that eighty percent of value of input and input services, [other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], used in supplying the service shall be received from registered supplier only;

Provided also that inputs and input services on which tax is paid on reverse charge basis shall be deemed to have been purchased from registered person;

Provided also that where value of input and input services received from registered suppliers during the financial year (or part of the financial year till the date of issuance of completion certificate or first occupation of the project , whichever is earlier) falls short of the said threshold of 80 per cent., tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of eighteen percent on reverse charge basis and all the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or both;

Provided also that notwithstanding anything contained herein above, where cement is received from an unregistered person, the promoter shall pay tax on supply of such cement at the applicable rates on reverse charge basis and all the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall apply to him as if he is the person liable for paying the tax in relation to such supply of cement;

(Please refer to the illustrations in annexure III)

Explanation. -
1. The promoter shall maintain project wise account of inward supplies from registered and unregistered supplier and calculate tax payments on the shortfall at the end of the financial year and shall submit the same in the prescribed form electronically on the common portal by end of the quarter following the financial year. The tax liability on the shortfall of inward supplies from unregistered person so determined shall be added to his output tax liability in the month not later than the month of June following the end of the financial year.

2. Notwithstanding anything contained in Explanation 1 above, tax on cement received from unregistered person shall be paid in the month in which cement is received.

3. Input Tax Credit not availed shall be reported every month by reporting the same as ineligible credit in GSTR-3B [Row No. 4 (D)(2)].

Provided that in case of ongoing project, the registered person shall exercise one time option in the Form at annexure IV to pay Union Territory tax on construction of apartments in a project at the rates as specified for item (ie) or (if), as the case may be, by the ²⁶[20th] ^{[helldod old}[10th]^helldod] of May, 2019;

Provided also that where the option is not exercised in Form at annexure IV by the ²⁶[20th] ^{[helldod old}[10th]^helldod] of May, 2019; option to pay tax at the rates as applicable to item (i) or (ia) or (ib) or (ic) or (id) above, as the case may be, shall be deemed to have been exercised;

Provided also that invoices for supply of the service can be issued during the period from 1st April 2019 to ²⁶[20th] ^{[helldod old}[10th]^helldod] of May, 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.]

Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) in column (3) shall attract Union Territory tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.

(Provisions of paragraph 2 of this notification shall apply for valuation of this service

^{[helldod old}[(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.

(Provisions of paragraph 2 of this notification shall apply for valuation of this service)

9

    (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);

   (b) canal, dam or other irrigation works;

   (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal.]

^[helldod

helldod]

6



















^{[helldodold[9]helldod]}

^{[helldod 38omit}[⁷[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]] <sup>helldod]

















[helldodold[-]helldod]</sup> 

     (a) a road, bridge, tunnel, or terminal for road transportation for use by general public;

  (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;

 ¹²[(c) a civil structure or any other original works pertaining to the 'ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);]

   ^{[helldodold[(c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;]helldod]}  (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

 ¹³[(da) a civil structure or any other original works pertaining to the 'Economically Weaker Section (EWS) houses' constructed under the Affordable Housing in partnership by State or Union Territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);

   (db) a civil structure or any other original works pertaining to the 'houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MlG-1)/ Middle Income Group-2 (MlG-2)'under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban)]

 (e) a pollution control or effluent treatment plant, except located as a part of a factory; or

 (f) a structure meant for funeral, burial or cremation of deceased.]

³⁴[Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the union territory tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.]

¹³[(g) a building owned by an entity registered under section 12AA ³⁵[or 12AB] of the Income Tax Act,1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.]

   (a) railways, ¹²[including] ^{[helldodold[excluding]helldod]} monorail and metro;

   (b) a single residential unit otherwise than as a part of a residential complex;

  (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;

  (d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved  by the competent authority under-

          (1) the Affordable Housing in Partnership component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;

     (2) any housing scheme of a State Government;

¹³[(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;]

(e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or

(f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.]

Provided also that for the purpose of determining whether the apartments at the time of supply of the service are affordable residential apartments covered by sub-clause (a) of clause (xvi) of paragraph 4 below or not, value of the apartments shall be the value of similar apartments booked nearest to the date of signing of the contract for supply of the service specified in the entry in column (3) relating to this item;

Provided also that in case it finally turns out that the carpet area of the affordable residential apartments booked or sold before or after completion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project , the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein]]

(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;

(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or

(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.

¹⁷[Explanation. - For the purposes of this item, the term ‘business’ shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.]

^[helldod

helldod]

⁶[6]

^{[helldodold 4[9]helldod]}

^{[helldodold[-]helldod]}] ^helldod]

^{[helldodold[8(ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above.]helldod]}

^{[helldod 38omit}[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.]] ^helldod] ] ^helldod]

^{[helldod 38omit}[Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.]] ^helldod]

Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].]

Explanation. - For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (id), (ie) and (if) in column (3) shall attract Union Territory tax prescribed against them in column (4) subject to conditions specified against them in column (5) and shall not be levied at the rate as specified under this entry.]

^old[¹²[(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x) and (xi) above ¹⁸[and serial number 38 below]]
 

^[helldod

helldod]

Services in wholesale trade.

Explanation-This service does not include sale or purchase of goods but includes:

' Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission'

' Services of electronic whole sale agents and brokers,

' Services of whole sale auctioning houses.

-

Services in retail trade.

Explanation- This service does not include sale or purchase of goods

-

Explanation:
(a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract Union Territory tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry.
(b) This entry covers supply of „Restaurant service‟ at „specified premises‟
(c) This entry covers supply of „Hotel accommodation‟ having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
(d) This entry covers supply of „Outdoor catering‟, provided by suppliers providing „Hotel accommodation‟ at „specified premises‟, or suppliers located in „specified premises‟.
(e) This entry covers composite supply of „Outdoor catering‟ together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing „Hotel accommodation‟ at „specified premises‟, or suppliers located in „specified premises‟

^{[helldod old}[7.Heading   9963 (Accommodation, food and beverage services)

¹⁴[(i) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having Declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.

Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a ^{[helldod 20 omit}[school, college]^helldod], hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such  supply, provided that such supply is not event based or occasional.

Explanation 2.- This entry excludes the supplies covered under item 7 (v).

Explanation 3.- “Declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.]

^[helldodold[⁹[(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels  , inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having Declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.

Explanation. - Declared tariff includes charges for all  amenities provided in the unit of accommodation (given  on rent for stay) like furniture, air conditioner,  refrigerators or any other amenities, but without  excluding any discount offered on the published charges for such unit.  ]]<sup>helldod]

[helldodold[(i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, neither having the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year and nor having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.]helldod]</sup>

¹⁴[2.5]

^[helldodold[⁹[2.5]]^helldod]

















 

^{[helldodold[6]helldod]}

¹⁴[Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]]

^[helldodold[⁹[Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)].;]]^helldod]





 

^{[helldodold[-]helldod]}

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv).]]

(ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having ¹⁴[value of supply] ^[helldodold[Declared tariff]^helldod] of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent.

^{[helldod16 omit}[Explanation.- "Declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.]^helldod]

Explanation. - Declared tariff includes  charges for all  amenities provided in the unit of accommodation (given  on rent for stay) like furniture, air conditioner,  refrigerators or any other amenities, but without  excluding any discount offered on the published charges  for such unit.]

^{[helldodold[(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, having licence or permit or by whatever name called to serve alcoholic liquor for human consumption.]helldod]}

9

-  ^[helldod

^old[(v) Supply, by way of or as part of any service or in any other manner whatsoever in Outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consumption), as a part of such Outdoor catering and such supply or service is for cash, deferred payment or other valuable consideration.

^old[9]

^old[-]

(vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having ¹⁴[value of supply] ^[helldodold[Declared tariff]^helldod] of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent.

^{[helldod16 omit}[Explanation.- "Declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.]^helldod]

^{[helldod16 omit}[Explanation.-"Declared tariff " includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.]^helldod]

⁹[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.

Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having Declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract Union territory tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.]

^{[helldod old[(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above.helldod]}

-]^helldod]

8. Heading 9964(Passenger transport services)

2.5

Provided that credit of input tax charged in respect of goods used in supplying the service is not utilised for paying union territory tax or integrated tax on the supply of the service

(ii) Transport of passengers, with or without accompanied belongings by-

   (a) air conditioned contract carriage other than motorcab;

   (b) air conditioned stage carriage;

   (c) radio taxi.

Explanation.-

(a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;

(c) "radio taxi" means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using Global Positioning System (GPS) or General Packet Radio Service (GPRS).

Provided that credit of input tax charged on goods or services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

6

-

or

6

- ] ^[helldod

^{old[(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.]}

^old[2.5]

^{old [Provided that credit of input tax charged on goods and services used in supplying the service has not been taken}

^{[Please refer to Explanation no. (iv)]]}

⁴²[(via) Transport of passengers, with or without accompanied belongings, by ropeways.

The credit of input tax charged on goods used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]]

⁴¹[(vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), (v), (vi) and (via) above.

(1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service.
[Please refer to Explanation no. (iv)]
(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15^th March of the preceding Financial Year:
Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16^th August, 2022:
Provided further that invoice for supply of the service charging Union Territory tax at the rates as applicable to clause (b) may be issued during the period from the 18^th July,2022 to 16^th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16^th August,2022.] ^[helldod

Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.]

^[helldod

helldod]

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

⁴[or]

-

⁷[2.5]

⁷[Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]]

or

⁷[6]

⁷[-]^[helldod

^old[9]

^{old[-]helldod]}

¹⁴[(vi) Multimodal transportation of goods.

²²[Explanation 1] ^{[helldod old}[Explanation].^helldod]-

(a) “multimodal transportation” means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;

(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;

(c) “multimodal transporter” means a person who,-

   (A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and

   (B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.]

²¹[Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.]

^[helldodold[⁸[(vi)    Goods    transport    services other than (i), (ii), (iii), (iv) and (v) above.]]^helldod]

¹⁴[6]

^[helldodold[⁸[9]]^helldod]

¹⁴[-]

^[helldodold[⁸ [-]]^helldod]

⁴²[(via) Transport of goods by ropeways.

The credit of input tax charged on goods used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]]

⁴¹[(vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above.

9

-]] ^helldod]

⁷[2.5]

⁷[Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken.

[Please refer to Explanation no. (iv)]]

or

⁷[6]

⁷[-]^[helldod

^old

³[(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.] ^old[(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.]

^old[2.5]

^{old Provided that credit of input tax charged on goods and services used in supplying the service has not been taken}

^{[Please refer to Explanation no. (iv)]}

^{old 4[or]}

^{old 4[6]}

^{old 4 [-]helldod]}

⁴²[(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient.

^[helldod

helldod]

-

Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965.

2.5

Provided that credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

or

⁴[6]

-] ^helldod]

-

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]

-

-

^{[helldod 29omit}[(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.

Explanation.-

   (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

   (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

   (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no. (iv)] ] ^helldod]

⁷[65 per cent. of the rate of union territory tax as applicable on supply of like goods involving transfer of title in goods.

Note:-  Nothing contained in this entry shall apply on or after 1st July, 2020.]


    ^{[helldodold[9]helldod]}

    ⁷[ -  ]













^{[helldodold[-]helldod]}

^{[helldod 8}[9] ^helldod]

- ]

^{[helldod 8}[-  ] ^helldod]

- ]

-

Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.

-

-]^[helldod

^{old[-] helldod]}

^{[helldod old}[(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software.
[Please refer to Explanation no. (v)] ^helldod]

^{[helldod old}[9] ^helldod]

^{[helldod old}[-] ^helldod]

^{[helldod 29omit}[(v) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.

Explanation.-

   (a) "operator" means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

   (b) "scheduled air transport service" means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

   (c) "scheduled air cargo service" means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers.

Provided that credit of input tax charged on goods used in supplying the service has not been taken

[Please refer to Explanation no.(iv)]] ^helldod]

⁷[65 per cent. of the rate of union territory tax as applicable on supply of like goods involving transfer of title in goods.

Note:- Nothing contained in this entry shall apply on or after 1st July, 2020.]<sup>[helldod

old[Same rate of union territory tax as applicable on supply of like goods involving transfer of title in goods]</sup>

helldod] 

   ⁷[  -]













         ^{[helldodold[-]helldod]}

-]

^{[helldod old}[ ¹⁹[(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above] ^helldod]

^{[helldod old}[¹²[(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above ^helldod]

^[helldod

helldod]

^{[helldod old}[Same rate of union territory tax as applicable on supply of like goods involving transfer of title in goods]^helldod] 

-]

^{[helldod old}[-]]^helldod]

-]

^[helldod

helldod]

-

(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. ' "Support services to agriculture, forestry, fishing, animal husbandry" mean -     (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of'

       (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;

        (b) supply of farm labour;

       (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;

       (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

        (e) loading, unloading, packing, storage or warehousing of agricultural produce;

        (f) agricultural extension services;

       (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

        ¹³[(h) services by way of fumigation in a warehouse of agricultural produce]

   (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.

   (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.

-

^[helldod

helldod]

Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)].

2.5

-]

(i) Services by way of job work in relation to-

  (a) Printing of newspapers;

  ³[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)]

^{[helldodold[Textile yarns (other than of man-made fibres) and textile fabrics;]helldod]}

  (c)⁷[all products ²⁷[other than diamonds] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)]

^{[helldodold[Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975)];helldod]}

  (d) Printing of books (including Braille books), journals and periodicals;

  ⁸[(da) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5per cent. or Nil;]

^{[helldod 40omit}[(e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).]

^40omit[¹³[(ea) manufacture of leather goods or footwear falling under Chapter 42or64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively]] ^helldod]

^[helldod

helldod]
  ⁸[^*(f)   all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

  ⁸[(g)    all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;

^{[helldod 40omit}[⁸[(h)    manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] ] ^helldod]

  ¹⁰[(i) manufacture of handicraft goods

Explanation. -The expression handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1158 (E), dated the15th September, 2017 as amended from time to time.]

-

⁸[(ia)Services by way of job work in relation to-

(a)   manufacture of umbrella;

(b)  printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 6 per cent.

⁸[-] 

³⁰[“Explanation- For the purposes of this entry, the term “bus body building” shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975."]

-]

(a) printing of newspapers;

(b) printing of books (including Braille books), journals and periodicals.]

⁸[(c) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5 per cent. or Nil ]

-

<sup>[helldodold[3[(iii)  Manufacturing services on physical inputs (goods) owned by others, other than (i) and 7[(ia), (ii) and (iia) ]helldod] [helldodold[(ii)above .

old[(ii)Manufacturing services on physical inputs (goods) owned by others, other than (i) above.]helldod]</sup> 

^{[helldod 37omit}[⁷[(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract UTGST @ 6 per cent. or 2.5per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer.]

^[helldod

helldod]

⁷[6]








^{[helldodold 4[6]helldod]}

⁷[-] ] ^helldod]








-

^{[helldod old[3}[(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above]
^{[helldodold[Other manufacturing services; publishing, printing and reproduction services; materials recovery services.]helldod]}

9

-] ^helldod]

The credit of input tax charged on goods and services used in supplying the service has not been taken

[Please refer to Explanation no. (iv)]]

⁴²[(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.

^[helldod

helldod]

Explanation:- This entry shall be read in conjunction with serial number ³⁶[201A of Schedule II] ^{[helldod old}[234 of Schedule I] ^helldod] of the notification No. 1/2017- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated 28th June, 2017 vide GSR number 710(E) dated 28th June, 2017.

Explanation. -
This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.