Notification No. 20/2021-Union Territory Tax (Rate) [N10-VZ3]
As at 7 September 2026. In force from 1 January 2022.
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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2018- Union Territory Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 26th July, 2018, namely :- In the said notification, in the TABLE, -
(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;
(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;
2. This notification shall come into force on the 1st day of January, 2022.
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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Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"