Notification No. 01/2024-Union Territory Tax (Rate) [N11-2MP]
As at 7 September 2026. In force from 4 January 2024.
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), 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.1/2017- Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28thJune, 2017, namely:-
In the said notification, in Schedule I – 2.5%, -
(i) against S. No. 165, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
(ii) against S. No. 165A, in column (2), for the entry, the entry “2711 12 00, 2711 13 00, 2711 19 10” shall be substituted;
2. This notification shall come into force with effect from the 4th day of January, 2024.
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), the Central Government, on the recommendations of the Council". Names sub-section (1) of section 7 of the Union territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
Acts on (1)
Amends Notification No. 1/2017-Union Territory Tax (Rate) [N10-0JT], 4 January 2024. "No.1/2017- Union Territory Tax (Rate), d".
Acted on by (2)
Cites: Corrigendum to Notification No. 01/2024-Union Territory Tax (Rate) [N11-2TA], 5 January 2024. "No. 01/2024-Union Territory Tax (Rate),".
Amends: Corrigendum to Notification No. 01/2024-Union Territory Tax (Rate) [N11-2TA], 5 January 2024. "No. 01/2024-Union Territory Tax (Rate), dated the 3rd January, 2024".
Not held (1)
"sub-section (1) of section 7 of the Union territory Goods and Services Tax Act, 2017"