Notification No. 08/2025-Union Territory (Rate) [N11-5H0]
As at 7 September 2026. In force from 1 April 2025.
In exercise of the powers conferred by sub-section (5) 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 number 17/2017-Union Territory (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708(E) dated the 28th June, 2017, namely: -
1. In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,-
“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate) dated 28.06.2017.”.
2. This notification shall come into force with effect from the 1st day of April, 2025.
Made under
Recital: "In exercise of the powers conferred by sub-section (5) 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 (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.
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"sub-section (5) of section 7 of the Union Territory Goods and Services Tax Act, 2017"