SECTION 8 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – UTGST EXEMPT SERVICES (NIL RATED SERVICES)

NOTIFICATION NO. 12/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

AS AMENDED BY, NOTIFICATION NO. 21/2017- UNION TERRITORY TAX (RATE), DATED 22-8-2017, NOTIFICATION NO. 25/2017-UNION TERRITORY TAX (RATE), DATED 21-9-2017, NOTIFICATION NO. 30/2017-UNION TERRITORY TAX (RATE), DATED 29-9-2017, NOTIFICATION NO. 32/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017, NOTIFICATION NO. 47/2017-UNION TERRITORY TAX (RATE), DATED 14-11-2017, NOTIFICATION NO. 2/2018-UNION TERRITORY TAX (RATE), DATED 25-1-2018 AND NOTIFICATION NO. 14/2018-UNION TERRITORY TAX (RATE), DATED 26-7-2018

In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:—

TABLE

[See Table of Notification No. 12/2017- Central Tax (Rate), dated 28-6-2017]

2. Definitions – See ‘Definitions’ given in Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017.

3. Explanation.—For the purposes of this notification,—

(i)		Reference to “Chapter”, “Section” or “Heading”, wherever they occur, unless the context otherwise requires, shall mean respectively as “Chapter”, “Section” and “Heading” in the scheme of classification of services.
(ii)		Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative.
1[(iii)		A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.]
2 [ (iv)		For removal of doubts, it is clarified that the Central and State Educational Boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students. ]

4. This notification shall come into force on the 1st day of July, 2017.