NOTIFICATION NO-02/2021-Union Territory tax(rate), dt. 02-06-2021Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.


Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2021- Union Territory Tax (Rate)

New Delhi, the 2nd June, 2021

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, subsection (1) of section 8, clauses (iv), (v) and (xxvii) of section 21 of the Union Territory Goods and Services TaxAct, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of theCentral Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of theCouncil, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following furtheramendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue)No.11/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary,Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28thJune, 2017, namely:-

In the said notification, in the Table, –
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), inthe fourth proviso, in the Explanation, after clause

(ii), the following clause shall be inserted, namely-

“(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developerpromoter for payment of tax on apartments supplied by the landowner-promoter in such project.” ;
(b) in serial number 25,-
(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following itemsand entries shall be inserted, namely


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