Notification No. 13/2021-Union territory Tax (Rate) [N10-V6M]
As at 7 September 2026. In force from 27 October 2021.
In exercise of the powers conferred by sub-section (1) of section 7of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 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.1/2017-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. 710(E), dated the 28th June, 2017, namely:-
In the said notification, -
(a) in Schedule II – 6%, S. No. 243 and the entries relating thereto shall be omitted;
(b) in Schedule III – 9%, against S. No. 452P, in column (3), the words “in respect of Information Technology software” shall be omitted.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 7of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council". Names sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 1/2017-Union Territory Tax (Rate) [N10-0JT], 27 October 2021. "No.1/2017-Union Territory Tax (Rate), da".
Acted on by (0)
none
Not held (1)
"sub-section (1) of section 7of the Union Territory Goods and Services Tax Act, 2017"