This notification introduces an amendment to the existing Union Territory Goods and Services Tax (UTGST) rate for goods. Specifically, it modifies Notification No. 1/2017-Union Territory Tax (Rate). The changes are made by the Central Government based on the recommendations of the Council, exercising powers under the Integrated Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2020-Intergrated Tax (Rate)
New Delhi, the 25th March, 2020
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2
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FAQ :
The purpose of this notification is to amend the existing Union Territory Goods and Services Tax (UTGST) rate for goods, specifically by changing Notification No. 1/2017-Union Territory Tax (Rate).
Notification No. 1/2017-Union Territory Tax (Rate) is being amended.
This amendment is issued by the Central Government.
The changes are made on the recommendations of the Council.
The new notification number is 03/2020-Integrated Tax (Rate) and it is dated the 25th March, 2020.
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Notification No : 03/2020-Integrated Tax (Rate)Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-03-2020-igst-rate-english.pdf