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), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- 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. 703 (E), dated the 28th June, 2017, namely:-
In the said notification, -
(i) in the Table, -
(a) against serial number 4, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted;
(b) against serial number 5, in the entry in column (3), the words "Central Government, State Government, Union territory, local authority or" shall be omitted;
(c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(e) against serial number 14, in the entry in column (3), for the words "declared tariff", the words "value of supply" shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures "2018", the words "2019" shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures "2018", the words "2019" shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(i) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(i) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(k) against Serial number 36A, in the entry in column (3), after figures "36", the a a figures "or 40" shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
Explanation.- "mining lease holder" means a person who has been granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/-) per member per year.
(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be inserted, namely:-
"(iv) For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.".
2. This notification shall come into force with effect from 27th of July, 2018.
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28th June, 2017 and was last amended by notification No.2/2018 - Union Territory Tax (Rate), dated the 25th January, 2018 vide number G.S.R. 76 (E), dated the 25th January, 2018.