NOTIFICATION NO-27/2019-Union Territory tax(rate), dt. 30-12-2019Seeks to further amend notification No. 01/2017-Union Territory Tax (Rate), to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No.27/2019-Union Territory Tax (Rate)

New Delhi, the 30th December, 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of theUnion Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, onthe recommendations of the Council, hereby makes the following further amendments in thenotification of the Government of India in the Ministry of Finance (Department of Revenue),
No.1/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the28th June, 2017, namely:-

In the said notification, –

(a) in Schedule II – 6%, serial numbers 80AA and 171A and the entries relating theretoshall be omitted;

(b) in Schedule III – 9%, after serial number 163A and the entries relating thereto, thefollowing serial numbers and entries shall be inserted, namely: –

MORE…https://www.cbic.gov.in/resources//htdocscbec/gst/notfctn272019utgst-rateenglish.pdf;jsessionid=4C08E103E0EA8FF95337FB6927693E46

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