Notification No. 21/2021-Union Territory Tax (Rate) [N10-W32]
As at 6 September 2026. In force from 1 January 2022.
In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021- Union Territory Tax (Rate), dated the 18th November, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 18 th November, 2021, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28 th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28 th June, 2017, namely:-
In the said notification, -
a. in Schedule I – 2.5%, serial number 225 and the entries relating thereto shall be omitted;
b. in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
“171A1 64 Footwear of sale value not exceeding Rs.1000 per pair.”
2. This notification shall come into force on the 1 st day of January, 2022.
Made under
Recital: "In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021- Union Territory Tax (Rate), dated the 18th November, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 18 th November, 2021". Names sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (2)
Amends Notification No. 1/2017-Union Territory Tax (Rate) [N10-0JT], 1 January 2022. "No.1/2017-Union Territory Tax (Rate), da".
Cites Notification No. 14/2021-Union Territory Tax (Rate) [N10-V9A], 1 January 2022. "No.14/2021- Union Territory Tax (Rate),".
Acted on by (0)
none
Not held (1)
"sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017"