Notification No. 24/2019-Union Territory Tax (Rate) [N10-K3V]
As at 7 September 2026. In force from 1 October 2019.
In exercise of the powers conferred by sub-section (4) of section 7 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.07/2019- Union Territory Tax (Rate), dated the 29th March, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 266(E), dated the 29th March, 2019, namely:-
In the said notification, in the Table, against serial number 2, for the entry in column (2), the following entry shall be substituted, namely: -
“Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”.
2. This notification shall come into force with effect from the 1st day of October, 2019.
Made under
Recital: "In exercise of the powers conferred by sub-section (4) of section 7 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 (4) of section 7 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 07/2019-Union Territory Tax (Rate) [N10-GC9], 1 October 2019. "No.07/2019- Union Territory Tax (Rate),".
Acted on by (0)
none
Not held (1)
"sub-section (4) of section 7 of the Union Territory Goods and Services Tax Act, 2017"