Union Territory Tax Notification (Rate) 09/2018 – Seeks to amend Notification No.45/2017-UTGST (Rate).

Union Territory Tax Notifications (Rate)

UTGST Notification rate 09/2018

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 23rd July, 1996 and is applicable
with effect from the 15th November, 2017.”.