Union Territory Tax Notifications (Rate)

UGST Notification rate 13/2021


TitleSeeks to amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.

G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 7of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 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.1/2017-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. 710(E), dated the 28th June, 2017, namely:-

In the said notification, –

(a) in Schedule II – 6%, S. No. 243 and the entries relating thereto shall be omitted;

(b) in Schedule III – 9%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted.