Union Territory Tax Notifications (Rate)

UTGST Notification rate 22/2019

Title Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM).
Number 22/2019
Date 30-09-2019
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1) 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 makes the following
further amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No.13/2017- Union Territory Tax
(Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E),
dated the 28th June, 2017, namely:-

In the said notification, in the Table, –

(i) for serial number 9 and the entries relating thereto, the following shall be substituted,
namely: –

(1) (2) (3) (4)
“9 Supply of services by a 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 dramatic, musical or artistic works to a music
company, producer or the like.		 Music composer, photographer, artist, or the like Music company, producer or the like, located in the taxable
territory. ”;

(ii) after serial number 9 and the entries relating thereto, the following serial number and
entries shall be inserted, namely: –

(1) (2) (3) (4)
“9A Supply of services by an author 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
works to a publisher.		 Author Publisher located in the taxable territory:

Provided that nothing contained in 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. ”;

    		•

    (iii) after serial number 14 and the entries relating thereto, the following
    serial numbers and entries shall be inserted, namely: –

    (1) (2) (3) (4)
    “15 Services provided by way of renting of a motor vehicle provided to
    a body corporate.    		 Any person other than a body corporate, paying union territory tax
    at the rate of 2.5% on renting of motor vehicles with input tax credit only of
    input service in the same line of business    		 Any body corporate located in the taxable territory.
    16 Services of lending of securities under Securities Lending Scheme,
    1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as
    amended.    		 Lender i.e. a person who deposits the securities registered in his
    name or in the name of any other person duly authorised on his behalf with an
    approved intermediary for the purpose of lending under the Scheme of SEBI    		 Borrower i.e. a person who borrows the securities under the Scheme
    through an approved intermediary of SEBI.”

    2) This notification shall come into force on the 1st day of October, 2019.

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