Union Territory Tax Notifications (Rate)
Title | Seeks to amend Notification No 2/2017- Union territory Tax (Rate) dated 28.06.2017. |
Number | 19/2021 |
Date | 28-12-2021 |
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In exercise of the powers conferred by sub-sections (1) of section 8 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. 2/2017- 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. 711(E), dated the 28th June, 2017, namely :-
In the said notification, in the Schedule, –
“97A | 2009 89
90 |
Tender coconut water other than those put up in unit container and, –
(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I]”; |