GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 9/2021-Union Territory Tax (Rate)
New Delhi, the 30th September, 2021
G.S.R. 704(E).– 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 the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-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. 711(E), dated the 28thJune, 2017, namely:-
In the said notification, in the Schedule, for S. No. 86 and the entries relating thereto, the following S. No. and entries thereto shall be substituted, namely: –
| “86. | 1209 | Seeds, fruit and spores, of a kind used for sowing
Explanation: This entry does not cover seeds meant for any use other than sowing.”; |
2. This notification shall come into force on the 1st day of October, 2021.
[F.No.190354/206/2021-TRU]
(Rajeev Ranjan)
Under Secretary to the Government of India
Note: – The principal notification No. 2/2017-Union Territory Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28thJune, 2017, and was last amended vide notification No. 15/2019-Union territory Tax (Rate) dated the 30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 30thSeptember, 2019.
CAclubindia
Guest
Notification No : 9/2021-Union Territory Tax (Rate)Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-09-2021-utgst-rate.pdf