NOTIFICATION NO-28/2018-Union Territory tax(rate), dt. 31-12-2018 Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain 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, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 28/2018- 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 8 of theUnion Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, onbeing satisfied that it is necessary in the public interest so to do, on the recommendations of theCouncil, hereby makes the following further amendments in the notification of the Governmentof India, in the Ministry of Finance (Department of Revenue), No.12/2017- 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. 703 (E), dated the 28th June, 2017, namely:-

In the said notification, –

(i)in the Table, –

(a) after serial number 21A and the entries relating thereto, the following serial number andentries shall be inserted, namely: –

MORE..https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-28-2018-utgst-rate-english.pdf

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