NOTIFICATION NO-26/2019-Union Territory tax(rate), dt. 22-11-2019Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017.

[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. 26/2019- Union Territory Tax (Rate)

New Delhi, the 22nd November, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (3) of section 8 of the UnionTerritory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on therecommendations of the Council, and on being satisfied that it is necessary so to do, hereby makesfollowing further amendment 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 28th June,2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide numberG.S.R. 702(E), dated the 28th June, 2017. In the said notification, in the Table, against serial number26, in column (3), in item (ic), the following Explanation shall be inserted, namely: –

“Explanation- For the purposes of this entry, the term “bus body building” shall include buildingof body on chassis of any vehicle falling under chapter 87 in the First Schedule to the CustomsTariff Act, 1975.”

[F. No.354/150/2019 -TRU]

(Pramod Kumar)
Director, Government of India

Note: -The principal notification No. 11/2017 – Union Territory Tax (Rate), dated the 28th June,2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the28th June, 2017 and was last amended by notification No. 20/2019-Union Territory Tax (Rate),dated the 30th September, 2019 vide number G.S.R. 732(E), dated the 30th September, 2019.

DOWNLOAD
INPDF:-https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-26-2019-utgst-rate-english.pdf

Leave a Reply

Your email address will not be published.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