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Untitled 1
[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. 06/2025- Union Territory Tax (Rate)
New Delhi, the 16th January, 2025
G.S.R. -----(E). - In exercise of the powers conferred by sub-sections (3)
and (4) of section
7, sub-section (1) of section 8 and clause (iv) 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 and section 148 of the Central Goods and Services Tax Act, 2017 (12
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 makes the following amendment
further to amend the notification number 12/2017- Union Territory Tax (Rate), of
the
Government of India, in the Ministry of Finance (Department of Revenue),
published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R.
703 (E), dated the 28th June, 2017, namely: -
(i) In the said notification, in the table, -
(A) against serial number 25A, in column (3), for the words “transmission and
distribution” wherever occurring, the words “transmission or distribution” shall
be substituted;
(B) after serial number 36A and the entries relating thereto, the following
serial numbers and entries shall be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “36B |
Heading
9971
or
Heading
9991 |
Services of insurance provided by the
Motor Vehicle Accident Fund,
constituted under section 164B of the
Motor Vehicles Act, 1988 (59 of 1988),
against contributions made by insurers
out of the premiums collected for third
party insurance of motor vehicles.
|
Nil |
Nil” |
(C) against serial number 69, in the entry in column (3), after item (e), the
following item shall be inserted, namely :-
“(f) a training partner approved by the National Skill Development Corporation,”
(ii) in paragraph 2 of the said notification,-
(A) item (w) shall be omitted with effect from the 1st day of April, 2025;
(B) after item (zj), the following item shall be inserted, namely: -
“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of
section 2 of the Insurance Act, 1938 (4 of 1938).”.
[F.No. 190354/2/2025-TO (TRU-II)]
(Md. Adil Ashraf)
Under Secretary to the Government of India.
Note:- The principal notification No. 12/2017 - Union Territory Tax (Rate) was
published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
number G.S.R. 703 (E),
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