TaxTMI 
TaxTMI 
Rates for supply of services under UTGST Act
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....ion of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4), subject to the conditions as specified in the corresponding entry in column (5) of the said Table:- Table Sl.No. Chapter, Section or Heading Description of Service Rate (per cent.) Condition (1) (2) (3) (4) (5) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 (Construction services) ^77[(i) Construction of affordable residential apartments by a promoter in a Residential Real Estate Project (herein after referred to as RREP) which commences on or after 1st April, 2019 or in an ongoing RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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, w....
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....d 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., Union territory tax shall be paid by the promoter on value of input and input services comprising such shortfall at the rate of nine percent on reverse charge basis and all the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) shall appl....
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.... RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, 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) 3.75 (ic) Construction of affordable residential apartments by a promoter in a Real Estate Project (herein after referred to as REP) other than RREP, which commences on or after 1st April, 2019 or in an ongoing REP other than RREP in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) below, as the case may be, in the manner prescribed therein, intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where requir....
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.... invoices for supply of the service can be issued during the period from 1st April 2019 to ^91[20th] May 2019 before exercising the option, but such invoices shall be in accordance with the option to be exercised.;] (if) Construction of a complex, building, civil structure or a part thereof, including,- (i) commercial apartments (shops, offices, godowns etc.) by a promoter in a REP other than RREP, (ii) residential apartments in an ongoing project, other than affordable residential apartments, in respect of which the promoter has exercised option to pay Union Territory tax on construction of apartments at the rates as specified for this item in the manner prescribed herein, but excluding supply by way of services specified at items (i), (ia), (ib), (ic), (id) and (ie) above 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. Explanation. -For the removal of doubt, it is hereby clarified that, supply by way of services specified at items (i), (ia), (ib), (ic), (....
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...., (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] 9 -] 4 Section 6 Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services 5 Heading 9961 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. 9 - 6 Heading 9962 Services in retail trade. Explanation.- This service does not include sale or purchase of goods 9 - 7 Heading 9963 (Accommodation, food and beverage services) ^93[(i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation ^133[****] less than or equal to seven thous....
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.... (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'. 9 -] 8 Heading 9964 (Passenger transport services) (i) Transport of passengers, with or without accompanied belongings, by rail in first class or air conditioned coach. 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....
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....ned to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 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)] ^158[Provided further that where the supplier of input service in the same line of business charges Union Territory tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' Union Territory tax at the rate of 6% (Rs. 48). If 'B' charges 'A' Union Territory tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line o....
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....t, 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 18th July,2022 to 16th 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 16th August,2022.] ^150[Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31^st May, 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later.] ^153[Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI ....
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....titled to take input tax credit on the above-mentioned input services of transportation of goods as under: i. Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; ii. To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. b. At least one mode of transport is by air. 9 Provided that 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.] ^137[(via) Transport of goods by ropeways. 2.5 The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)]] ^138[(vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 -] 10 Heading 9966 (Rental services of transport vehicles ^94[with operators]) ^20[(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input....
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....does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 -] ^181[12 Heading 9968 (i) Postal services 9 - (ii) Courier services 9 - (iii) Local delivery services a. supplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017; b. other than (a) above 9 - (iv) Delivery services other than (i), (ii) and (iii) above 9 -] 13 Heading 9969 Electricity, gas, water and other distribution services. 9 - 14 Section 7 Financial and related services; real estate services; and rental and leasing services. 15 Heading 9971 (Financial and related services) ^142[(i) * ** *] (ii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Same rate of union territory tax as on supply of like goods involving transfer of title in goods - (ii....
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.... **] ^22[(vi) Leasing of motor vehicles purchased and leased prior to 1^st July 2017; 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 1^st July, 2020. - ^99[** **] ^61[(viia) Leasing or renting of goods Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods - ^100[(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.] 9 -]] 18 Section 8 Business and Production Services 19 Heading 9981 Research and development services. 9 - 20 Heading 9982 Legal and accounting services. 9 - 21 Heading 9983 (Other professional, technical and business ervices) (i) Selling of space for advertisement in print media. 2.5 - ^183[(ia) ** * *] ^184[(ii) Other professional, technical and business services other than (i) above and serial number 38 below] 9 - ^55[22 Heading 9984 ....
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....ces 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. ^154[****] (ii) ....
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.... Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; (f) Printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which attract union territory tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract union territory tax @2.5%; (i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (j) handicraft goods; (k) umbrella. 2.5 (iii) ....
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.... (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama ^11[or planetarium]. 9 - (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. ^189[2.5] - ^65[(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 9 -] ^125[(iii) Services by way of admission to; (a) theme parks, water parks and any other place having joy rides, merry- go rounds, go carting, or (b) ballet, - other than any place covered by (iiia) below 9 - (iiia) Services by way of admission to (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. ^190[Explanation: Nothing contained in clause (b) of this item shall apply to a 'recognised sporting event'.] ^191[20] -] (iv) Services provided by a race club by way of ^160[licensing a] bookmaker in such club. ^192[20] - ^161[* ** *] (vi) Recreational, cult....
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....y 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. 9 -] ^48[2. In case of supply of service specified in column (3), in item (i); []against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation. -For the purposes of this paragraph ^87[and paragraph 2A below], "total amount" means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease/sublease.] ^88[2A. Where a ^108[****] person transfers development right or FSI (including additional FSI) to a promoter against conside....
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....p;of the Union Territory Goods and Services Tax Act, 2017 read with subsection (2) of section 17 of the Central Goods and Services Tax Act, 2017 and the rules made thereunder. (v) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. (vi) "agricultural extension" means application of scientific research and knowledge to agricultural practices through farmer education or training; (vii)"agricultural produce" means any produce out of 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, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (viii)"Agricultural Produce Marketing Committee or....
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....going project in respect of which the promoter has not exercised option in the prescribed form to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case may be, having carpet area not exceeding 60 square meter in metropolitan cities or 90 square meter in cities or towns other than metropolitan cities and for which the gross amount charged is not more than forty five lakhs rupees. For the purpose of this clause, - (i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR) with their respective geographical limits prescribed by an order issued by the Central or State Government in this regard; (ii) Gross amount shall be the sum total of; - A. Consideration charged for the services specified at item (i) and (ic) in column (3) against sl. No. 3 in the Table; B. Amount charged for the transfer of land or undivided share of land, as the case may be including by way of lease or sub lease; and C. Any other amount charged by the promoter from the buyer of the apartment includ....
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....19; (d) apartments being constructed under the project have been, partly or wholly, booked on or before the 31st March, 2019. Explanation.- For the purpose of sub- clause (a) and (b) above , construction of a project shall be considered to have started on or before the 31st March, 2019, if the earthwork for site preparation for the project has been completed and excavation for foundation has started on or before the 31st March, 2019. (xxi) "commencement certificate" means the commencement certificate or the building permit or the construction permit, by whatever name called issued by the competent authority to allow or permit the promoter to begin development works on an immovable property, as per the sanctioned plan; (xxii) "development works" means the external development works and internal development works on immovable property; (xxiii) "external development works" includes roads and road systems landscaping, water supply, seweage and drainage systems, electricity supply transformer, sub-station, solid waste management and disposal or any other work which may have to be executed in the periphery of, or outside, a project for its benefit, as may be provided under....
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....g food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation. ^164[****] ^165[(xxxvi) "Specified premises", for a financial year, means,- (a) a premises from where the supplier has provided in the preceding financial year, 'hotel accommodation' service having the value of supply of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent; or (b) a premises for which a registered person supplying 'hotel accommodation' service has filed a declaration, on or after the 1st of January and not later than 31st of March of the preceding financial year, declaring the said premises to be a specified premises; or (c) a premises for which a person applying for registration has filed a declaration, within fifteen days of obt....
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....t in clause (zw) of paragraph 2 of notification No. 12/2017 -Union Territory Tax (Rate), dated 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, as amended from time to time; (xxxxii) '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 the 15th September, 2017 as amended from time to time; (xxxxiii) 'mode of transport' means carriage of goods by road, air, rail, inland waterways or sea; (xxxxiv) '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.] 5. This notification shall come into force with effect from 1st day of J....
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.... Total carpet area of residential apartment booked on or before 31st March, 2019 _________________________________________________________________ Total carpet area of the residential apartment in REP F3 = Such Value of supply of construction of residential apartments booked on or before 31st March, 2019 which has time of supply on or before 31st March, 2019 ________________________________________________________________________ Total value of supply of construction of residential apartments booked on or before 31st March, 2019 (F3 is to account for percentage invoicing of booked residential apartments) F4= 1 __________________________________ % Completion of construction as on 31st March, 2019 Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100 / 20 = 5. Explanation: "% Completion of construction as on 31st March, 2019" shall be the same as declared to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 (16 of 2016) and where the same is ....
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....centage completion is zero but ITC has been availed on goods and services received for the project on or prior to 31st March, 2019, input tax credit attributable to construction of residential portion which has time of supply on or after 1st April, 2019, shall be calculated and the amount equal to Tx shall be paid or taken credit of, as the case may be, as prescribed above, with the modification that percentage completion for calculation of F4 shall be taken as the percentage completion which, as certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India), can be achieved with the input services received and inputs in stock as on 31st March, 2019. 2. Where % completion as on 31st March, 2019 is zero but invoicing has been done having time of supply before 31st March, 2019, and no input services or inputs have been received as on 31st March, 2019, "Te" shall be calculated as follows: - (a) Input tax credit on inputs and input services attributable to construction of residential portion in a REP, which has time of supply on or before 31s....
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.... authorized in this regard may fix the Te based on actual per unit consumption of inputs and input services based on the documents duly certified by a chartered accountant or cost accountant submitted by the promoter in this regard, applying the accepted principles of accounting. Illustration 1: Sl. No C270.408croreDetails of a REP (Res + Com) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 75 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 5250 sqm 5 value of each residential apartment 0.60 crore 6 Total value of the residential apartments C2 * C5 45.00 crore 7 No. of commercial apartments in the project 25 units 8 Carpet area of the commercial apartment 30 sqm 9 Total carpet area of the commercial apartments C7 * C8 750 sqm 10 Total carpet area of the project (Resi + Com) C4 + C9 6000 sqm 11 Percentage completion as on 31.03.2019 [....
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.... 7 No. of commercial apartments in the project 25 units 8 Carpet area of the commercial apartment 30 sqm 9 Total carpet area of the commercial apartments C7 * C8 750 sqm 10 Total carpet area of the project (Resi + Com) C4 + C9 6000 sqm 11 Percentage completion (Pc) as on 31.03.2019 [as declared to RERA or determined by chertered engineer] 20% 12 No of residential apartments booked before transition 40 units 13 Total carpet area of the residential apartments booked before transition C12 * C3 2800 sqm 14 Value of booked residential apartments C5 * C12 24 crore 15 Percentage invoicing of booked residential apartments on or before 31.03.2019 60% 16 Total value of supply of residential apartments having t.o.s. prior to transition C14 * C15 14.4 crore 17 ITC to be reversed on transition, Tx= T- Te 18 Eligible ITC (Te)= Tc + Tr 19 T (*see notes below) 1 crore 20 T....
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....er application of both the caps) C20 + C44 1.10 46 ITC to be reversed / taken on transition, Tx= T- Te (after application of both the caps) C19 - C45 -0.10 crore * Note:- 1. The value of T at C19 has been estimated for illustration based on weighted average tax on inputs. 2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. [F. No.354/32/2019-TRU] (Pramod Kumar) Annexure II Residential Real estate project (RREP) Input tax credit attributable to construction of residential and commercial portion in a Residential Real estate project (RREP), which has time of supply on or after 1st April, 2019, shall be calculated project wise for all projects which commence on or after 1st April, 2019 or ongoing projects in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if) against serial number 3, as the case m....
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....d to the Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory Authority, it shall be got determined and certified by an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972) or a chartered engineer registered with the Institution of Engineers (India). (c) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (d) Where, Tx is positive, i.e. Te < T, the registered person shall pay, by debit in the electronic credit ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such amount shall form part of the output tax liability of the registered person and the amount shall be furnished in FORM GST ITC- 03. Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in installments in accordance with the provisions....
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....' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. 3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be determined in the following situations as under: (i) where percentage invoicing is more than the percentage completion and the difference between percentage invoicing (per cent. points) and the percentage completion (per cent. points) of construction is more than 25 per cent. points; the value of percentage invoicing shall be deemed to be percentage completion plus 25 percent. points; (ii) where the value of invoices issued on or prior to 31st March, 2019 exceeds the consideration actually received on or prior to 31st March, 2019 by more than 25 per cent. of consideration actually received; the value of such invoices for the purpose of determination of percentage invoicing shall be deemed to be actual consideration received plus 25 per cent. of the actual consideration received; and (iii) where, the value of procurement of inputs and input services prior to 1st April, 2019 exceeds the value of actual consumption of the inputs and input services used in the percentage ....
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....p;GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. Illustration 2: Sl. No. Details of a residential real estate project (RREP) A B C D 1 No. of apartments in the project 100 units 2 No. of residential apartments in the project 100 units 3 Carpet area of the residential apartment 70 sqm 4 Total carpet area of the residential apartments C2 * C3 7000 sqm 5 value of each residential apartment 0.60 crore 6 Percentage completion as on 31.03.2019 [as declared to RERA or determined by chertered engineer] 20% 7 No of apartments booked before transition 80 units 8 Total carpet area of the residential apartment booked before transition C3 * C7 5600 sqm 9 Value of booked residential apartments C5 * C7 48 crore 10 Percentage invoicing of booked residential apartments on or before 31.03.2019 60% 11 Total value o....
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....35 -0.67 crore *Note:- 1. The value of T at C14 has been estimated for illustration based on weighted average tax on inputs. 2. In actual practice, the registered person shall take 'aggregate of ITC taken as declared in GSTR-3B of tax periods from 1.7.2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act' as value of T. [F. No.354/32/2019-TRU] (Pramod Kumar) Annexure III Illustration 1: A promoter has procured following goods and services [other than capital goods and services by way of grant of development rights, long term lease of land or FSI] for construction of a residential real estate project during a financial year. Sl. No. Name of input goods and services Percentage of input goods and services received during the financial year Whether inputs received from registered supplier? (Y/ N) 1 Sand 10 Y 2 Cement 15 N 3 Steel 20 Y 4 Bricks 15 Y 5 Flooring tiles 10 Y 6 Paints 5 Y 7 Architect/ designing/ CAD drawing etc. 10 Y 8 Aluminium windows, Ply, commercial ....
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....istered supplier? (Y/ N) 1 Sand 10 N 2 Cement 15 N 3 Steel 15 Y 4 Bricks 10 Y 5 Flooring tiles 10 Y 6 Paints 5 Y 7 Architect/ designing/ CAD drawing etc. 10 Y 8 Aluminium windows 15 N 9 Ply, commercial wood 10 N In this example, the promoter has procured 50 per cent. of goods and services from a GST registered person. However, he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short of threshold limit of 80 per cent. To fulfill his tax liability on the shortfall of 30 per cent. from mandatory purchase, the promoter has to pay GST on cement at the applicable rate on reverse charge basis. After payment of GST on cement, on the remaining shortfall of 15 per cent., the promoter shall pay tax @ ^3[18(9 + 9)] per cent. under RCM. [F. No.354/32/2019-TRU] (Pramod Kumar) Annexure IV FORM (Form for exercising one time option to pay tax on construction of apartments in a project by the prom....
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....ortation of goods supplied by us during the financial year...............under forward charge in accordance with section 7(1) of the UTGST Act, 2017 and to comply with all the provisions of the UTGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the ^155[the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date]. Legal Name: - GSTIN: - PAN No. Signature of Authorised representative: Name of Authorised Signatory: Full Address of GTA: (Dated acknowledgment of jurisdictional GST Authority) Note: ^156[The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year]. The option for the financial year 2022-2023 can be exercised by 16th August, 2022.] ^157[Annexure VI FORM Form for exercising option by ....
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....al Year but not later than 31st March of the preceding Financial Year. 2. The above declaration shall have to be filed separately for each premises. Annexure VIII OPT-IN DECLARATION FOR PERSON APPLYING FOR REGISTRATION (See para 4(xxxvi)) Declaration by a person applying for registration before the jurisdictional GST authority declaring the premises to be a 'specified premises'. Reference No.- Date: - 1. I/We ......................... (name of Person) have applied for registration vide ARN No. ............................ and do hereby declare that the premises at ......(address)...... shall be a 'specified premises' from the effective date of registration till the end of the Financial Year. 2. Further, I/We understand the said declaration will apply to the subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: The above declaration shall have to be filed separately for each premises. Annexure IX OPT-OUT ....
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....t of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 5. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 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)] 6. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). 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. 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)] 7. Substituted vide Notification no. 20/2017 dated 22-8-2017, before it was read....
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....tification No. 31/2017 dated 13-10-2017, before it was read as, ^3[(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 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 6 -] 19. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (v) Goods transport services other than (i), (ii), (iii) and (iv) above. 9 - 20. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, ^5[(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient. 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 6 -] 21. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (v) Financial and related services other than (i), (ii), (iii) and (iv) above. 9 ....
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....ever, 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. 9 - 31. Omitted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, (iv) 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 the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year. 9 - 32. Substituted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017, before it was read as, "(ix) Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above." 33. Inserted vide&nbs....
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.... ^25[, (ia), (ii) and (iia)] above. 9 -] 46. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 9 - 47. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. 14 - 48. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "2. In case of supply of service specified in column (3) of the entry ^27[at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]] against serial no. 3 of the Table above, involving transfer of property in land or undivided share of land, as the case may be, the value of supply of service and goods....
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....ared 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." 53. Substituted vide Notification No. 13/2018-Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, (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. 9 - 54. Substituted vide Notification No. 13/2018-Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it was read as, (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 9 -] 55. Substituted vide Notification No. 13/2018-Union Territory Tax (Rate) - Dated 26-07-2018, w.e.f. 27-07-2018 before it....
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.... 30/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 71. Re-numbered vide Notification No. 30/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "Explanation" 72. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 73. Substituted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "and" 74. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 75. Substituted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "and" 76. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 77. Substituted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "(i) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sal....
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....ed vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 89. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 90. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 91. Substituted vide Notification No. 10/2019- Union Territory Tax (Rate) dated 10-05-2019 before it was read as "10th" 92. Substituted vide Notification No. 10/2019- Union Territory Tax (Rate) dated 10-05-2019 before it was read as "10th" 93. Substituted vide Notification No. 20/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as ^"50[(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 o....
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....eant 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. 9 - ^31[***] ^53[(v) Supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.] 9 -] (vi) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having ^51[value of supply] 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. ^52[***] 9 - (vii) Supply, by way of or as part of any service or in....
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....ice 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. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken [Please refer to Explanation no. (iv)]" 97. Omitted vide Notification No. 20/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as ", (iv)" 98. Omitted vide Notific....
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....ed 30-09-2019 w.e.f. 01-10-2019 before it was read as "Service of" 105. Inserted vide Notification No. 20/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 106. Inserted vide Notification No. 20/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 107. Inserted vide Notification No. 20/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 108. Omitted vide Notification No. 20/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "registered" 109. Inserted vide Notification No. 20/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 110. Inserted vide Notification No. 26/2019- Union Territory Tax (Rate) dated 22-11-2019 111. Inserted vide NOTIFICATION No. 02/2020-Union Territory Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020 112. Inserted vide NOTIFICATION No. 02/2020-Union Territory Tax (Rate) dated 26-03-2020 w.e.f. 01-04-2020 113. Inserted vide Notification No. 02/2021- Union Territory Tax (Rate) dated 02-06-2021 w.e.f. 02-06-2021 114. Inserted vide&n....
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.... "(ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 -]" 125. Substituted vide NOTIFICATION NO. 06/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "47[(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 - (iiia) Services by way of admission to entertainment events or access to amusement facilities including ^66[****] casinos, race club, any sporting event such as Indian Premier League and the like. 14 -]" 126. Substituted vide NOTIFICATION NO. 06/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "234 of Schedule I" 127. Substituted vide NOTIFICATION NO. 22/2021-Union Territory Tax (Rate) dated 31-12-2021 w.e.f. 01-01-2022 before it was read as "Union territory, a local authority, a Governmental Authority or a Government Entity" & "Union Territory, ^14[a local authority, a Governmental Authority or a Government Entity]" 128.....
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....a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; ^34[(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);] (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; ^35[(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) ....
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....handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 ^81[(va) Composite supply of works contract as defined in clause (119) of section 2 of the Union Territory Goods and Services Tax Act, 2017, other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of affordable residential apartments covered by sub- clause (a) of clause (xvi) of paragraph 4 below, in a project which commences on or after 1st April, 2019, or in an ongoing project in respect of which the promoter has not exercised option to pay Union Territory tax on construction of apartments at the rates as specified for item (ie) or (if), as the case may be, in the manner prescribed therein, 6 Provided that carpet area of the affordable residential apartments, as specified in the entry in column (3) relating to this item, is not less than 50 per cent. of the total carpet area of all the apartments in the project; Provided also that for the....
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....nbsp; 37[(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, 127[Union territory or a local authority] 6" 131. Substituted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "2.5" 132. Substituted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)" 133. Omitted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "above one thousand rupees but" 134. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 135. Substituted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(vii) Passenger transport services other than (i), (ii) (iii), (iv), ^5....
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.... shall, thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it.] (ii) Supporting services in transport other than (i) above. 9 -" 142. Omitted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "(i) Services provided by a foreman of a chit fund in relation to chit. Explanation.- (a) "chit" means a transaction whether called chit, chit fund, chitty, kuri, or by whatever name by or under which a person enters into an agreement with a specified number of persons that every one of them shall subscribe a certain sum of money (or a certain quantity of grain instead) by way of periodical instalments over a definite period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in the chit agreement, be entitled to a prize amount; (b) "foreman of a chit fund" shall have the same meaning as is assigned to the expression "foreman" in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982). 6 Provided that credit of input tax charged on goods used in supplying the servi....
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....as, "The last date for exercising the above option for any financial year is the 15th March of the preceding financial year" 157. Inserted vide NOTIFICATION No. 06/2023- Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 158. Inserted vide Notification No. 12/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 159. Inserted vide Notification No. 12/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 160. Substituted vide Notification No. 12/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "totalisator or a license to" 161. Omitted vide Notification No. 12/2023- Union Territory Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023 before it was read as, "(v) Gambling. 14 -" 162. Inserted vide Notification No. 07/2024- Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 163. Inserted vide Notification No. 07/2024- Union Territory Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024 164. Omitted vide Notification No. 05/2025- Union Territory Tax (Rate) dated 16-01-2025 w.e.f. 01-04-2025 before it was read as, "(xxxv) 'Decla....
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....tion No. 15/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "^54[(vi) Multimodal transportation of goods. Explanation.- (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. 6 -" 179. Substituted vide Notification No. 15/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "6" 180. Substituted vide Notification No. 15/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "^139[(ia) Renting of goods carri....
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....p for retail sale falling under tariff item 23091000 of the said Chapter; ^144[****]] ^8[***] ^33[(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 the 15th September, 2017 as amended from time to time.] 2.5 - ^24[(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. 6 -] ^106[(ib) Services by way of job work in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; ^110[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.] 9 - ^120[(ica....