NOTIFICATION NO-21/2019-Union Territory tax(rate), dt. 30-09-2019Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

[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. 21/2019- Union Territory Tax (Rate)

New Delhi, the 30th September, 2019

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 Government
of 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) against serial number 7, in the entry in column (3), for the words and brackets,“twenty lakh rupees (ten lakh rupees in case of a special category state) in thepreceding financial year”, the following words, brackets and figuresshall besubstituted, namely, –

“such amount in the preceding financial year as makes it eligible for exemption fromregistration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

(b) after serial number 9A and the entries relating thereto, the following shall be insertednamely: –

MORE……https://www.cbic.gov.in/resources//htdocscbec/gst/notfctn212019utgstrateenglish.pdf;jsessionid=C5A34ED7938EA4695F01778830F80AD0

Leave a Reply

Your email address will not be published. Required fields are marked *