Notification No. 16/2017-Union Territory Tax [N10-5SR]
As at 7 September 2026. In force from 13 October 2017.
In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 648 (E), dated the 27th June, 2017, namely:-
In the said notification, for the words “seventy-five lakh rupees”, the words, “one crore rupees” shall be substituted.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 [S10-698]. Vires verified.
Acts on (1)
Cites Notification No. 2/2017-Union Territory Tax [N10-0BD], 13 October 2017. "No.2/2017- Union Territory Tax, dated th".
Acted on by (0)
none
Not held (1)
"section 21 of the Union Territory Goods and Services Tax Act, 2017"