Notification No. 9/2021-Union territory Tax (Rate) [N10-V3Y]
As at 7 September 2026. In force from 1 October 2021.
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, on the recommendations of the Council, hereby makes the following further 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 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28thJune, 2017, namely:- In the said notification, in the Schedule, for S. No. 86 and the entries relating thereto, the following S. No. and entries thereto shall be substituted, namely: -
“86. 1209 Seeds, fruit and spores, of a kind used for sowing Explanation: This entry does not cover seeds meant for any use other than sowing.”;
2. This notification shall come into force on the 1st day of October, 2021.
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, 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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none
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Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"