Notification No. 10/2022-Union Territory Tax (Rate) [N10-X00]
As at 7 September 2026. In force from 18 July 2022.
In exercise of the powers conferred by sub-section (1) of section 8 and 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), 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. 02/2022-Union Territory Tax (Rate), dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 241(E)., dated the 31st March, 2022, namely: -
In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted.
2. This notification shall come into force on the 18th day of July, 2022.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 8 and 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), the Central Government, on the recommendations of the Council". Names sub-section (1) of section 8 and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Cites Notification No. 02/2022-Union Territory Tax (Rate) [N10-WG1], 18 July 2022. "No. 02/2022-Union Territory Tax (Rate),".
Acted on by (0)
none
Not held (2)
"section 21 of the Union Territory Goods and Services Tax Act, 2017"
"sub-section (1) of section 8 and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017"