Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017

Last updated: 03 January 2022

Save Share

Quick Summary

This notification, effective from January 1st, 2022, introduces changes to the Union Territory Tax (Rate) rules. It specifically supersedes notification 15/2021-UTT(R) and amends notification No. 11/2017-Union Territory Tax (Rate). The amendments involve changes to the description of services and the omission of certain conditions against specific serial numbers in the table.

MINISTRY OF FINANCE (Department of Revenue) New Delhi, the 31st December, 2021 Notification No. 22/2021-Union Territory Tax (Rate) G.S.R. 925(E). -In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Notice & Circular Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

FAQ :

This notification comes into force with effect from the 1st day of January, 2022.

This notification supersedes notification No. 15/2021-Union Territory Tax (Rate) and amends notification No. 11/2017-Union Territory Tax (Rate).

Amendments are made to the table against serial number 3. In column (3), the description of services is updated, and in column (5), certain conditions are omitted.

For items (iii), (vi), (ix), (x), and (vii) in column (3), the words 'Union territory, a local authority, a Governmental Authority or a Government Entity' are replaced with 'Union territory or a local authority'.

Yes, the entries against items (iii), (vi), (vii), (ix), and (x) in column (5), under the heading 'Condition', shall be omitted.

Guest

Notification No : 22/2021-Union Territory Tax (Rate)
Published in GST
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-22-2021-utgst-rate.pdf

Share Report Abuse

Comments