INDIA CODE

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Notification No. 11/2018-Union Territory Tax (Rate) [N10-B2P]

As at 6 September 2026. In force from 28 May 2018.

Dates: made 28 May 2018; in force 28 May 2018; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i). Band A.

Cite: Notification No. 11/2018-Union Territory Tax (Rate) [N10-B2P]. Machine: N10-B2P.

In exercise of the powers conferred by sub-section (3) of section 7 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.4/2017- 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. 713 (E), dated the 28th June, 2017, namely:-

In the said notification, after S. No. 6 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - TABLE

S. Tariff item, Supplier of Recipient of No. sub-heading, Description of Goods goods supply heading or Chapter

(1) (2) (3) (4) (5)

7. Any Chapter Priority Sector Lending Any registered Any registered Certificate person person

Made under

Recital: "In exercise of the powers conferred by sub-section (3) of section 7 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 (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.

Acts on (1)

Amends Notification No. 4/2017-Union Territory Tax (Rate) [N10-1RA], 28 May 2018. "No.4/2017- Union Territory Tax (Rate), d".

Acted on by (0)

none

Not held (1)

"sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017"