TaxTMI 
TaxTMI 
Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act
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....ort agency (GTA) ^17[****] in respect of transportation of goods by road to- (a) any factory registered under or governed by the Factories Act, 1948(63 of 1948);or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person. ^8[Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has take....
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....nership firm located in the taxable territory. 5 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts ^24[and the Ministry of Railways (Indian Railways)] ^19[****]; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. Central Government, State Government, Union territory or local authority Any business entity located in the taxable territory. ^5[5A Services supplied by the Central Government ^25[[excluding the Ministry of Railways (Indian Railways)]], State Government, Union territory or local authority by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017 (12 of 2017). Central Government, State Government, Union territory or local authority Any person registered under the Central Goods and Services Tax Act, 2017 read with clause (vi) of section 21 of Union Territory Goods and Services Act, 2017] ^....
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.... this entry shall apply where, - (i) the author has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed therein, with the jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay Union territory tax on the service specified in column (2), under forward charge in accordance with Section 7 (1) of Union Territory Tax Act, 2017 under forward charge, and to comply with all the provisions of Union Territory Tax Act, 2017 (14 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher.] ^4[10 Supply of services by the members of Overseeing Committee to Reserve Bank of India Members of Overseeing Committee constituted by the Reserve Bank of India Reserve Bank of India. ^6[11 Services supplied by individual Direct....
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....on who borrows the securities under the Scheme through an approved intermediary of SEBI.] Explanation.- For purpose of this notification,- (a) The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification. (b) "Body Corporate" has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013. (c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. (d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts. ^2[(e) A "Limited Liability Partnership" formed and registered under the provisions of the Limited Lia....
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....her" under forward charge on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.) Reference No. ___________________ Date ____________ To ____________________ ____________________ ____________________ (To be addressed to the jurisdictional Commissioner) 1. Name of the author: 2. Address of the author: 3. GSTIN of the author: Declaration 1. I have taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017), and I hereby exercise the option to pay Union territory tax on the service specified against serial No. 9A in column (2) of the Table in the notification No. 13/2019-Union Territory Tax (Rate) dated 28.6.2017, supplied by me, under forward charge in accordance with section 7 (1) of Union Territory Tax Act, and to comply with all the provisions of Union Territory Tax Act, 2017 (14 of 2017) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both; 2. I understand that this option, once exercised, shal....
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....6-07-2018 w.e.f. 27-07-2018 8. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 9. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 10. Inserted vide Notification No. 29/2018-Union Territory Tax (Rate) dated 31-12-2018 w.e.f. 01-01-2019 11. Inserted vide Notification No. 05/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 12. Inserted vide Notification No. 05/2019- Union Territory Tax (Rate) dated 29-03-2019 w.e.f. 01-04-2019 13. Substituted vide Notification No. 22/2019- Union Territory Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as "9 Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like. Author or music composer, photographer, artist, or the like Publisher, music company, producer or the like, located in th....