Notification No. 17/2017-Union Territory Tax [N10-779]
As at 7 September 2026. In force from 22 June 2017.
In exercise of the powers conferred by sub-section (1) and sub-section (3) of section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notify that subject to provisions of the said Act and the rules made thereunder, the notifications issued under the Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjects referred in section 21 of the said Act are automatically extended to the said Act.
2. This notification shall come into force with effect from the 22nd day of June, 2017.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) and sub-section (3) of section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council". Names sub-section (1) and sub-section (3) of section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (0)
none
Acted on by (0)
none
Not held (2)
"section 21 of the Union Territory Goods and Services Tax Act, 2017"
"sub-section (1) and sub-section (3) of section 22 read with section 21 of the Union Territory Goods and Services Tax Act, 2017"