Notification No. 18/2019-Union Territory Tax (Rate) [N10-JGW]
As at 7 September 2026. In force from 1 October 2019.
In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.02/2019-Union Territory Tax (Rate), dated the 7th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 191(E), dated the 7th March, 2019, namely:- In the said notification, in the Annexure, after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely: - “2A. 2202 10 10 Aerated Water”;
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 7, sub-section (1) of section 8, clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the “said Act”), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do". Names clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 2/2019-Union Territory Tax (Rate) [N10-FVH], 1 October 2019. "No.02/2019-Union Territory Tax (Rate), d".
Acted on by (0)
none
Not held (2)
"section 21 of the Union Territory Goods and Services Tax Act, 2017"
"clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017"