[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 03/2022- Union Territory Tax (Rate)

New Delhi, the 13^th July, 2022

G.S.R......(E).-In  exercise  of  the  powers  conferred  by  sub-sections  (1),  (3)  and  (4)    of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of  section  15,  sub-section  (1)  of  section  16  and  section  148  of  the  Central  Goods  and  Services Tax  Act,  2017  (12  of  2017),  the  Central  Government,  on  the  recommendations  of  the  Council, and  on  being  satisfied  that  it  is  necessary  in  the  public  interest  so  to  do,  hereby  makes  the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Union Territory Tax (Rate), dated the 28^th June, 2017,  published  in  the  Gazette  of  India,  Extraordinary,  Part  II,  Section  3,  Subsection  (i), vide number G.S.R. 702(E), dated the 28^th June, 2017, namely:-

In the said notification, -

1. in the Table, -  

(I) against serial number 3, in column (3), -

1. items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;  
2. against items (vii) and (x), for the entry in column (4), the entry “6” shall be substituted;
3. in item (xii), for the brackets and figures “(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”, the brackets and figures “(vii), (viii),” shall be substituted;

2. against serial number 7, in column (3), in item (i), the words “above one thousand rupees but” shall be omitted;
3. against serial number 8, in column (3), -
1. after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -

2. for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -

(IV) against serial number 9, in column (3), -

1. for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -

2. after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -

3. for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -

(V) against serial number 10, in column (3), -

1. after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -

2. in item (iii), after the brackets and figure “(i)”, the brackets and figures “, (ia)” shall be inserted;  

6. against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely :-  

7. against serial number 15, in column (3), -

(a)item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;

(b) in item (vii), the brackets and figures “(i),” shall be omitted;

8. against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;
9. after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

10. against serial number 32, in column (3), -
1. after item (i) and the corresponding entries relating thereto in columns (4) and

(5), the following shall be inserted, namely: -

2. in item (ii), after the brackets and figures “(i)”, the word, brackets and figure “and (ia)” shall be inserted;

2. in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: -

  “(xxxvii) ‘print media’ means, —  

1. ‘book’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;  
2. ‘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, developmental abnormalities, injury or trauma; (xxxx) ‘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.”;

3. After Annexure IV, following annexure shall be inserted, namely: -  

“Annexure V

FORM

Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.

Reference No.-  

Date: -  

1. I/We______________ (name of Person), authorised representative of  M/s……………………. have taken registration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation 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 end of the financial year for which it is exercised.

Legal Name: -  

GSTIN: -

PAN No.

Signature of Authorised representative:

Name of Authorised Signatory:

Full Address of GTA:

(Dated acknowledgment of jurisdictional GST Authority)

Note: The last date for exercising the above option for any financial year is the 15^th March of the preceding financial year. The option for the financial year 2022-2023 can be exercised by 16^th August, 2022.”.

2. This notification shall come into force with effect from the 18^th July, 2022.

[F. No. 190354/176/2022-TRU]  

(Rajeev Ranjan)

Under Secretary to the Government of India

Note: - The principal notification no. 11/2017 – Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28th June, 2017 and last amended vide notification no. 22/2021-Union Territory Tax (Rate), dated the 31^st December, 2021 published in the official gazette vide number G.S.R. 925(E), dated the 31^st December, 2021.