Amend Notification No 21/2018- Union territory Tax (Rate) dated 26.07.2018

Last updated: 31 December 2021

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This notification amends the Union Territory Tax (Rate) Notification No. 21/2018, which was originally issued on 26th July 2018. The changes, effective from 1st January 2022, involve updating specific HSN codes within the notification's table. Specifically, the entry for S. No. 4 in column (2) will be replaced with '4414', and the entry for S. No. 29 in column (2) will be replaced with '7419 80'.

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 28th December, 2021

Notification No. 20/2021-Union Territory Tax (Rate)

G.S.R. 900(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 amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2018- Union Territory Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 26thJuly, 2018, namely :-

In the said notification, in the TABLE, –

(i) against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;

(ii) against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;

2. This notification shall come into force on the 1stday of January, 2022.

[F. No. CBIC-190354/281/2021-TRU Section-CBEC]
RAJEEV RANJAN, Under Secy.

FAQ :

This notification amends the Union Territory Tax (Rate) Notification No. 21/2018, dated 26th July 2018.

The amendments will come into force on the 1st day of January, 2022.

The changes involve substituting the entries in column (2) of the table. For S. No. 4, the entry '4414' will be substituted, and for S. No. 29, the entry '7419 80' will be substituted.

The original notification being amended is Notification No. 21/2018- Union Territory Tax (Rate), dated 26th July 2018.

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Notification No : 20/2021-Union Territory Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-20-2021-utgst-rate.pdf

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