To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

Quick Summary
This notification introduces amendments to the Union Territory Tax (Rate) rules, specifically concerning Notification No. 12/2017. These changes implement recommendations from the 38th GST Council meeting, held on 18th December 2019. The amendments focus on exempting certain services from Union Territory tax.

[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. 28 /2019- Union Territory Tax (Rate) New Delhi, the 31st December, 2019 G.S.R......(E).- In exercise of the powers conferred by 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
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FAQ :

The purpose is to amend Notification No. 12/2017- Union Territory Tax (Rate) to exempt certain services, as recommended by the GST Council.

The recommendations from the 38th GST Council meeting, held on 18th December 2019, are being implemented.

The Union Territory Tax (Rate) is being amended.

The new notification number is 28/2019- Union Territory Tax (Rate).

This notification was issued on the 31st December 2019.

 

Guest
Notification No : 28/2019-Union Territory tax(rate)
Published in GST
Source : http://www.cbic.gov.in/htdocs-cbec/gst/notfctn-28-2019-utgst-rate-english.pdf

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