[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2019- Union Territory Tax (Rate)
New Delhi, the 29th March, 2019
G.S.R......(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 being satisfied that it is necessary in the public interest so to do, 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.12/2017- 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. 703 (E), dated the 28th June, 2017, namely:-
In the said notification, -
(i) in the opening paragraph, for the word, brackets and figures “sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017)” the word, brackets and figures “, sub-section (3) and sub-section (4) of section 7, sub-section (1) of section 8, and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),” shall be substituted;
(ii) in the Table, -
(a) after serial number 41 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
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Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-04-2019-utgst-rate-english.pdf