Notification No. 04/2023-Union Territory Tax (Rate) [N10-Z2C]
As at 6 September 2026. In force from 1 March 2023.
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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017- Union Territory (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. 711(E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: -
“(iii) Rab, other than pre-packaged and labelled”.
2. This notification shall come into force on the 1 st day of March, 2023.
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, being satisfied that it is necessary in the public interest so to do, 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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"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"