[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,  SUB - SECTION (i)] 

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No.3/2018-Union Territory Tax (Rate)

New Delhi, the 25thJanuary, 2018

GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 7 of the  Union Territory Good s 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, -

    (i)    in the Table , after serial number 5 and the entries relating thereto, the following serial  number and  the  entries relating thereto shall be inserted , namely: -

(1) (2) (3) (4)
“5A Services supplied by the Central Government, State  Government, Union territory or local authority  by  way of  renting of immovable property  to a person  registered under the Central Goods and Services Tax  Act , 2017 (12 of 2017). Central  Government, State  Government,  Union  territory or  local  authority Any  person  registered  under the  Central Goods  and  Services  Tax Act , 2017 read  with  clause (vi) of  section 21 of  Union  Territory  Goods  and  Services Act,  2017 ”;

  (ii)    in the  Explanation, after clause (e ), the following clause shall be inserted, namely:-

‘(f)  “insurance agent” shall have the same meaning as assigned to it in clause (10) of  section 2 of the Insurance Act, 1938 (4 of 1938).’

[F.No.354/13/2018-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note:- The principal notification was published in the Gazette of India, Extraordinary,  vide notification No. 13/ 2017  - Union Territory Tax (Rate), dated the 28th June, 2017,  vide number  G.S.R. 704 (E), dated the 28 th June, 2017 and was last amended by notification  No . 33 /2017  - Union Territory Tax (Rate) , dated the  13th October , 2017  vide number G.S. R.  1281 (E) , dated the 13 th October , 2017.