[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 03/2021- Union Territory Tax (Rate)
New Delhi, the 2nd June, 2021
G.S.R……(E).- In exercise of the powers conferred by section 21 of the Union Territory Goods andServices Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessaryin the public interest so to do, hereby makes the following amendments in the notification of the Government ofIndia, in the Ministry of Finance (Department of Revenue) No.06/2019- Union Territory Tax (Rate), dated the 29thMarch, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numberG.S.R. 265(E), dated the 29thMarch, 2019, namely:-
In the said notification, in the first paragraph,-
(a) for the words “in whose case the liability to”, the words “, who shall” shall be substituted;
(b) for the words “shall arise on the date of issuance of completion certificate for the project, whererequired, by the competent authority or on its first occupation, whichever is earlier”, the words “in atax period not later than the tax period in which the date of issuance of the completion certificate for
the project, where required, by the competent authority, or the date of its first occupation, whichever isearlier, falls” shall be substituted.
2. This notification shall come into force with effect from the 2nd day of June, 2021.
[F. No. 354/53/2021-TRU]
Under Secretary to the Government of India
Note: -The principal notification No. 06/2019 – Union Territory Tax (Rate), dated the 29th March, 2019 waspublished in the Gazette of India, Extraordinary, vide number G.S.R. 265(E), dated the 29th March, 2019.