TaxTMI 
TaxTMI 
TaxTMI 
Rates for supply of services under UTGST Act
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....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, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for....
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....ervices, [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 apply to him as if he is the person liable for paying the tax in relation to the supply of such goods or services or bot....
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.... 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 required, by the competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall app....
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....all 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), (id) and (ie) 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 levie....
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....s; 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 thousand five hundred rupees per unit per day or equivalent. 170[2.5] 171[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)]] (ii) Supply of 'restaurant service' other than at 'specified premises' 2.5 Provided that credit of input ....
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....site 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 carriage other than motorcab; (b) air conditioned stage carriage; (c) radio taxi. Explanation.- (a) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (b) "stage carriage" has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ; (c) "radio taxi" means a taxi including a radio....
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....rovided 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 of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.] or 174[9] -] 134[(via) Transport of passengers, with or without accompanied belongings, 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)]] 135[(vii) Passenger transport services other than (i), (ii), (iii), (iv), (iva), 163[(ivb),] (v), (vi) and (via) above. 9 -] 9 Heading 9965 (Good....
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....s 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 to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year.] 175[9] 176[(iv) Transport of goods in containers by rail by any person other than Indian Railways. 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 9 -] 19[(v) Transportation of 38[natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel] thro....
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....ce 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 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)] 159[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....
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....ncial 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 - (iii) Any transfer of right in goods or of undivided share in goods without the transfer of title thereof. Same rate of union territory tax as on supply of like goods involving transfer of title in goods - 96[** **] 21[(v) Leasing of motor vehicles purchased and leased prior to 1st 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 1st July, 2020. - 60[(vi) Service of third party insurance of "goods carriage" 182[2.5] - (vii) Financial and related services other than 143[****] (ii), (iii) 97[****], (v), and (vi) above. 9 -]] 40[16 Heading 9972 (i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by wa....
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....ical and business services other than (i) above and serial number 38 below] 9 - 55[22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, "e-books" means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 2.5 - (ii) Telecommunications, broadcasting and information supply services other than (i) above. 9 -] 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 2.5 1. Provided that credit of input tax charged on goods and services used in supplying the service 35[, other than the input tax credit of input service in t....
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.... (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation 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. Nil - 43[(ii) 104[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both. 185[9] - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 -] 44[25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. 111[(ia) Maintenance, repair o....
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....d (iii) above. 9 (v) Services by way of any treatment or process on goods belonging to another person, in relation to- a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract union territory tax @2.5% or Nil. 2.5 (vi) Tailoring services. 2.5 (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. 9 10[27 Heading 9989 123[* ** *] 124[Other manufacturing services; publishing, printing and reproduction services; material recovery services 9 -] 28 Section 9 Community, Social and Personal Services and other miscellaneous services 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 9 - 30 Heading 9992 Education services. 9 - 31 Heading 9993 Human health and social care services. 9 - 145[31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical C....
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....er services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract union territory tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. 9 -] 36 Heading 9998 Domestic services. 9 - 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 9 - 68[38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants 194[Explanation:- This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025- Union Territory Tax (Rate), dated 17th September, 2025.....
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.... land, if any, as prescribed in paragraph 2 above.] 3. Value of supply of lottery shall be 100/112 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery run by State Government and 100/128 of the face value or the price notified in the Official Gazette by the organising State, whichever is higher, in case of lottery authorised by State Government. 4. Explanation.- For the purposes of this notification,- (i) Goods includes capital goods. (ii) Reference to "Chapter", "Section" or "Heading", wherever they occur, unless the context otherwise requires, shall mean respectively as "Chapter, "Section" and "Heading" in the 1[scheme of classification of services annexed to notification No. 11/2017-Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), dated 28th June, 2017, vide number G.S.R. 690(E), dated 28th June, 2017]. (iii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, s....
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....nstitution or to a Panchayat under article 243G of the Constitution. (x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.] 69[(xi) "specified organisation" shall mean, - (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of 2002). (xii) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988). ] 89[(xiii) an apartment booked on or before the 31st March, 2019 shall mean an apartment which meets all the following three conditions, namely- (a) part of supply of construction of which has time of supply on or before the 31st March, 2019 and (b) at least one instalment has been credited to the bank account of th....
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....s specified for item (ie) or (if) against serial number 3 of the Table above, as the case may be." (xvii) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xviii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xix) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (xx) the term "ongoing project" shall mean a project which meets all the following conditions, namely- (a) commencement certificate in respect of the project, where required to be issued by the competent authority, has been issued on or before 31st March, 2019, and it is certified by any of the following that construction of the project has started on or before 31st March, 2019:- (i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972 (20 of 1972); or (ii)....
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....ertificate" and "residential apartment" , means the local authority or any authority created or established under any law for the time being in force by the Central Government or State Government or Union Territory Government, which exercises authority over land under its jurisdiction, and has powers to give permission for development of such immovable property; (xxvi) The term "carpet area" shall have the same meaning assigned to it in in clause (k) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (xxvii) the term "Real Estate Regulatory Authority" shall mean the Authority established under sub- section (1) of section 20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central Government or State Government; (xxviii) "project which commences on or after 1st April, 2019" shall mean a project other than an ongoing project; (xxix) "Residential apartment" shall mean an apartment intended for residential use as declared to the Real Estate Regulatory Authority or to competent authority; (xxx) "Commercial apartment" shall mean an apartment other than a residential apartment; (xxxi) "floor space index (FSI)" sh....
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....t does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) 'clinical establishment' means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (xxxix) 'health care services' means, - any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects....
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.... be, in the prescribed manner, before the due date for furnishing of the return for the month of September following the end of financial year 2018-19, in the following manner: 1. Where % completion as on 31st March, 2019 is not zero or where there is inventory in stock (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 after 1st April, 2019, may be denoted as Tx. Tx shall be calculated as under: Tx=T-Te Where, (i) T is the total ITC availed (utilized or not) on inputs and input services used in construction of the REP from 1st July, 2017 to 31st March, 2019 including transitional credit taken on 1st July, 2017; (ii) Te is the eligible ITC attributable to (a) construction of commercial portion and (b) construction of residential portion, in the REP which has time of supply on or before 31st March, 2019; (b) Te shall be calculated as under: Te=Tc+Tr Where, - Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under: Tc =T * (carpet area of commercial apartments in the REP/ total carpet area of commercial and residential apartments in the REP) ....
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....ortion in the REP T2 = ITC attributable exclusively to construction of residential portion in the REP and Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on or before 31.03.2019 and which shall be calculated as under, Tr = (T3 + T2)* F1 * F2 * F3* F4 or Tr = (T- T1)* F1 * F2 * F3* F4 (d) The amounts 'Tx' and 'Te' shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax. (e) Where, Tx is positive, i.e. Te 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 of section 80. The commissioner may issue an order in FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the amount in such monthly installments, not exceeding twenty-four, as he may deem fit. (f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residenti....
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.... the REP, for which he shall not otherwise be eligible, to the extent of the amount of Te. (c) The amount 'Te' 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 percent. of the actual consideration received; and (iii) where, the value of procurement of inputs and input services prior to 1st April, ....
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....1 5 26 Tr= T x F1 x F2 x F3 x F4 C19 * C22 * C23 * C24 * C25 0.467 crore 27 Eligible ITC (Te)=Tc + Tr C26 + C20 0.592 crore 28 ITC to be reversed on transition, Tx= T- Te C19 - C27 0.408 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. Illustration 2: Sl. No Details 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 3....
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....cing after application of cap(Pc + 25%) 45% 40 Total value of supply of residential apartments having t.o.s. prior to transition C33 10.80 crore 41 Consideration received 8.00 crore 42 Total value of supply of residential apartments having t.o.s. prior to transition after application of cap vis-a-vis consideration received 8 cr + 25% of 8 Cr 10.00 crore 43 F3 after application of both the caps C42 / C14 0.42 44 Tr= T x F1 x F2 x F3 x F4 (after application of both the caps) C19 * C22 * C23 * C43 * C25 0.97 45 Eligible ITC (Te)=Tc + Tr (after 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....
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.... residential and commercial 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 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 electroni....
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....ich ITC is available under the UTGST Act, received in 2019-20 for construction of residential and commercial apartments in the RREP. F1, F2 and F3 shall be the same as in para 1 above (b) The registered person shall be eligible to take ITC on goods and services received on or after 1st April, 2019 for construction of residential or commercial portion in the RREP, for which he shall not otherwise be eligible, to the extent of the amount of Te. (c) The amount 'Te' 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....
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..... 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. 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 apartmen....
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....nbsp;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 wood 15 Y In this example, the promoter has procured 80 per cent. of goods and 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 spi....
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.... 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 promoters at the rate as specified for item (ie) or (if), against serial number 3 in the Table in this notification, as the case may be, by the 92[20th] of May, 2019) Reference No. ___________________ Date ____________ To ____________________ ____________________ ____________________ (To be addressed to the jurisdictional Commissioner) 1. GSTIN: 2. RERA registration Number of the Project: 3. Name of the project, if any: 4. The location details of the project, with clear demarcation of land dedicated for the proj....
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....ling 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 a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority. Reference No.- Date: - 1. I/We______________ (name of Person), authorized representative of M/s......................... had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year...............under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I un....
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....her, 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 DECLARATION (See para 4(xxxvi)) Declaration by a registered supplier of hotel accommodation service before the jurisdictional GST authority declaring the premises as not a 'specified premises'. Reference No.- Date: - 1. I/We ......................... (name of Person) do hereby declare that the premises at .........(address)...... shall not be a 'specified premises' for the Financial Year .........(yyyy-yy)......... 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises to be a 'specified premises' by filing a declaration in the format specified at Annexure VII. Legal Name: - GSTIN/ARN:....
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.... 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 as," (b) Textile yarns (other than of man-made fibres) and textile fabrics;" 8. Omitted vide Notification no. 20/2017 dated 22-8-2017, before it was read as, " Explanation.- "man made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes either,- (a) by polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process [for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)]; or (b) by dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to pro....
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.... 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 - 22. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (vi) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv) and (v) above. Same rate of union territory tax as applicable on supply of like goods involving transfer of title in goods - 23. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "(c) Cut and polished diamonds; precious and semi-precious stones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);" 24. Inserted vide Notification No. 31/2017 dated 13-10-2017 25. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, "and (ii)" 26. Substituted vide Notification No. 31/2017 dated 13-10-2017, before it was read as, (i) Services by way of printing of newspapers, books (i....
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....age services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above." 33. Inserted vide Notification No. 46/2017 dated 14-11-2017, w.e.f. 15-11-2017 34. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "(c) a civil structure or any other original works pertaining to the "In-situ rehabilitation of existing slum dwellers using land as a resource through private participation" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers;" 35. Inserted vide Notification No. 1/2018 Dated 25-01-2018 36. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "excluding" 37. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 -] 38. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, "natural gas" 39. Substituted vide Notification No. 1/2018 Dated 25-01-2018, before it was read as, (ii) Rental services of transport vehicles with or without....
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.... shall be equivalent to the total amount charged for such supply less the value of land or undivided share of land, as the case may be, and the value 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 paragraph 2, "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." 49. Inserted vide Notification No. 17/2018-Union Territory Tax (Rate) - Dated 26-07-2018 w.e.f. 27-07-2018 50. 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, 29[(i) 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 drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or....
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....supply services. 9 - 56. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 57. Omitted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as "school, college," 58. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 59. Inserted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 60. Substituted vide Notification No 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as "(vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -" 61. Substituted vide Notification No. 27/2018-Union Territory Tax (Rate) date 31-12-2018 w.e.f. 01-01-2019 before it was read as, "(viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of Union territory tax as applicable on supply of like goods involving transfer of title in goods." -] 62. Ins....
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....he competent authority or after its first occupation, whichever is earlier. (Provisions of paragraph 2 of this notification shall apply for valuation of this service) 9 -" 78. Omitted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 before it was read as "(ii) composite supply of works contract as defined in clause 119 of section 2 of Central Goods and Services Tax Act, 2017. 9 -" 79. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 80. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 81. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 82. Inserted vide Notification No. 03/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 83. 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 "(xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix)....
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.... Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a 57[****] hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation 2.- This item excludes the supplies covered under item 7 (v). Explanation 3.- "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. 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)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 2.5 Provided that credit of input tax charged on goods and services used in supplyi....
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....nsideration, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) together with renting of such premises. 9 - (viii) Accommodation in hotels including five star 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 seven thousand and five hundred rupees and above per unit per day or equivalent. 52[***] 14 - 32[(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, 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 drink, where such supply or service is for cash, deferred payment or other valuable consideration, 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, i....
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....rating scheduled air transport service 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)] 41[(vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carrie....
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....Inserted vide NOTIFICATION NO. 06/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 118. Omitted vide NOTIFICATION NO. 06/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 before it was read as "(i) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of goods other than Information Technology software. 6 -" 119. 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 "(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right in respect of Information Technology software. [Please refer to Explanation no. (v)] 9 -" 120. Inserted vide NOTIFICATION NO. 06/2021-Union Territory Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 121. 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 "(i), (ia), (ib) and (ic)" 122. Substituted vide NOTIFICATION NO. 06/2021-Union Territory Tax (Rate) dated 30-....
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....ey should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be]" & "Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be" 130. 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, "2[(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the 13[Central Government, State Government, 127[Union territory or a local authority]] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, - (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, d....
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.... registered under section 12AA 117[or 12AB] of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.] 6 (v) Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 80[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, 36[including] monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) low cost houses up to a carpet area of 60 square metres per house in a hou....
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....etion, for which gross amount actually charged was forty five lakhs rupees or less and the actual carpet area was within the limits prescribed in sub- clause (a) of clause (xvi) of paragraph 4 below, was less than 50 per cent. of the total carpet area of all the apartments in the project, the recipient of the service, that is, the promoter shall be liable to pay such amount of tax on reverse charge basis as is equal to the difference between the tax payable on the service at the applicable rate but for the rate prescribed herein and the tax actually paid at the rate prescribed herein] 12[(vi) 28[Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, 82[other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) above] provided] to the Central Government, State Government, 127[Union territory or a local authority] by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of - (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or an....
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....ice other than by way of transport of goods from a place in India to another place in India.] 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 Provided that the goods transport agency opting to pay Union territory tax @ 6% under this entry shall, thenceforth, be liable to pay Union territory tax @ 6% on all the services of GTA supplied by it.]" 137. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 138. 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) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 -" 139. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 140. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 141. 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, "6[(i) Services of goods transport a....
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....75) respectively;] (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);" 145. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 146. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 147. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 148. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 149. Inserted vide Notification No. 03/2022- Union Territory Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022 150. Inserted vide Notification No. 05/2023- Union Territory Tax (Rate) dated 09-05-2023 151. Inserted vide NOTIFICATION No. 06/2023- Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 152. Substituted vide NOTIFICATION No. 06/2023- Union Territory Tax (Rate) dated 26-07-2023 w.e.f. 27-07-2023 before it was read as, "on or before the 15th March of the preceding Financial Year" 153. Inserted vide NOTIFICATION No. 06/2023- Union Territory Tax (Rat....
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....on No. 15/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "131[6]" 168. 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" 169. 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, "131[6]" 170. 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" 171. Inserted vide Notification No. 15/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 172. Inserted vide Notification No. 15/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 173. 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" 174. 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" 175. Substituted vide Notification No. 15/2025-Union Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was r....
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....Territory Tax (Rate) dated 17-09-2025 w.e.f. 22-09-2025 before it was read as, "(ii) Other professional, technical and business services other than 102[(i) and (ia) above] 62[and serial number 38 below]." 185. 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" 186. 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, "26 Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 7[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 23[(c) all products 105[, other than diamonds,] falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] (d) Printing of books (including Braille books), journals and periodicals; 24[(da) printing of all goods falling under Chapter 48 or 49, which attract UTGST @ 2.5per cent. or Nil;....