NOTIFICATION NO-01/2020-Union Territory tax(rate), dt. 21-02-2020Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

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

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 1/2020- Union territory Tax (Rate)

New Delhi, the 21st February, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UnionTerritory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 ofthe Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Unionterritory 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. 242 and the entries relating thereto shall be omitted;
(b) in Schedule IV – 14%, for S. No. 228 and the entries relating thereto, the followingS. No. and the entries shall be substituted, namely: –

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