SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIC SUPPLIES OF SERVICES
NOTIFICATION NO. 13/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017
AS AMENDED BY, NOTIFICATION NO. 22/2017-UNION TERRITORY TAX (RATE), DATED 22-8-2017, CORRIGENDUM GSR 1201(E), DATED 25-9-2017, NOTIFICATION NO. 33/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017, NOTIFICATION NO. 3/2018-UNION TERRITORY TAX (RATE), DATED 25-1-2018 AND NOTIFICATION NO. 15/2018-UNION TERRITORY TAX (RATE), DATED 26-7-2018
In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of union territory tax leviable under section 7 of the said Union Territory Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in Column (4) of the said Table:—
TABLE
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; | |
1[(e) | 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 [ (f) | “insurance agent” shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938);] | |
3 [ (g) | “renting of immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. ] |
2. This notification shall come into force on the 1st day of July, 2017.