Notification No. 15/2019-Union territory Tax (Rate) [N10-J7Q]
As at 7 September 2026. In force from 1 October 2019.
In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, 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 (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. 711(E), dated the 28th June, 2017, namely:- In the said notification, in the Schedule, -
(i) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “57A 0813 Tamarind dried”;
(ii) after S. No. 114B and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “114C 46 Plates and cups made up of all kinds of leaves/ flowers/bark”;
2. This notification shall come into force on the 1st October, 2019.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
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Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"