[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.9/2018-Union Territory Tax (Rate)

New Delhi, the 25thJanuary, 2018

G.S.R....(E).- In exercise of the powers conferred by sub-section(1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said  Act”) read with sub-section(3) of section 8 of  the said Act, the Central Government, on being  satisfied that it is necessary in the public interest so to do , on the recommendations of the Council,  makes the following amendments in the notification of the Government of India, in the Ministry of  Finance (Department of Revenue), No.45/2017-Union Territory Tax (Rate), dated the 14th November, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub - section (i),  vide number G.S.R. 1401 (E), dated the 14th November, 2017, namely:-

In the said notification,-

    (1) in the Table,-

        (a) against serial number 1,-

            (i) in column (2), for the entry, the following entry  shall be substituted, namely:- “ Public funded research institution or a University or an Indian Institute of  Technology or Indian Institute of Science, Bangalore or a Regional Engineering  College, other than a hospital”;

            (ii) in column (4),  for the words “Department of Scientific and Research”, the words  “Department of Scientific and Industrial Research”, shall be substituted;

        (b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and  Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.

    (2) after the Table, the existing  Explanation shall be numbered as  Explanation 1 thereof and after  Explanation 1 as so numbered, the following  Explanation shall be inserted, namely:-

“Explanation 2.  - For the the purposes of this notification, exemption would be in line with  the notification of the  Government of India, in the Ministry of Finance (Department of Revenue), No.51/96 - Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II,  Section 3, Sub - section (i), vide number G.S.R. 303(E), dated the 23 rd July, 1996  and is applicable with  effect from the 15th November, 2017.”. 

[F.No.354/1/2018-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: The principal notification No. 45/2017 - Union Territory Tax (Rate), dated the 14th November,  2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide  number G.S.R.  1401 (E), dated the 14th November, 2017.