Notification No. 19/2023-Union Territory Tax (Rate) [N11-24K]
As at 7 September 2026. In force from 20 October 2023.
In exercise of the powers conferred by sub-section (3) of section 7of the Union Territory Goods and Services Tax Act, 2017 (14of 2017), the Central Government, 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. 4/2017-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. 713(E),dated the 28 th June, 2017, namely:-
In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entry may be substituted, namely: - “Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority.”
2. This notification shall come into force with effect from the 20 th day of October, 2023.
Made under
Recital: "In exercise of the powers conferred by sub-section (3) of section 7of the Union Territory Goods and Services Tax Act, 2017 (14of 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], 20 October 2023. "No. 4/2017-Union Territory Tax (Rate), d".
Acted on by (0)
none
Not held (1)
"sub-section (3) of section 7of the Union Territory Goods and Services Tax Act, 2017"