Notification No. 22/2018-Union Territory Tax (Rate) [N10-CBR]
As at 7 September 2026. In force from 6 August 2018.
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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 –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. 717 (E), dated the 28th June, 2017, and last amended vide notification No. 12/2018- Union Territory Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 596 (E), dated the 29th June, 2018, namely:- In the said notification, for the figures, letters and words “30th day of September, 2018”, the figures, letters and words “30th day of September, 2019” shall be substituted.
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 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.
Acts on (2)
Cites Notification No. 12/2018-Union Territory Tax (Rate) [N10-BA6], 6 August 2018. "No. 12/2018- Union Territory Tax (Rate),".
Amends Notification No. 8/2017-Union Territory Tax (Rate) [N10-26Z], 6 August 2018. "No. 8/2017 –Union Territory Tax (Rate),".
Acted on by (0)
none
Not held (1)
"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"