NOTIFICATION NO-27/2018-Union Territory tax(rate), dt. 31-12-2018 Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

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

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 27/2018-Union Territory Tax (Rate)

New Delhi, the 31st December, 2018

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 7, subsection (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union TerritoryGoods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 andsub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), theCentral 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 thenotification of the Government of India, in the Ministry of Finance (Department of Revenue),No.11/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the28th June, 2017, namely:-

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