NOTIFICATION NO-05/2021-Union Territory tax(rate), dt. 14-06-2021Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.

[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. 05/2021-Union Territory Tax (Rate)

New Delhi, the 14th June, 2021

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union TerritoryGoods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), theCentral Government, on being satisfied that it is necessary in the public interest so to do, on the
recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, fallingunder the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), as the case may be, as specified in the correspondingentry in column (2), of the Tablebelow, from the so much of the union territory tax leviable thereon under section 7 of the said Act, as in excess
of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:

MORE….https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-05-2021-utgst-rate.pdf;jsessionid=1AEC9040E9C143B54B22852789194F85

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