Notification No. 08/2025-Union Territory (Rate) Dated 16.01.2025 specified premises meaning
NOTIFICATION
New Delhi, the 16th January, 2025
No. 08/2025-Union Territory (Rate)
G.S.R. 49(E).—In exercise of the powers conferred by sub-section (5) of section 7 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 further amendments in the notification number 17/2017-Union Territory (Rate),
of the Government of India, in the Ministry of Finance (Department of Revenue), published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708(E) dated the 28th June, 2017,
namely: –
1. In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,-
“ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of
notification number 11/2017-Union Territory Tax (Rate) dated 28.06.2017.”.
2. This notification shall come into force with effect from the 1st day of April, 2025.
[F. No. 190354/2/2025-TO (TRU-II)]
MD. ADIL ASHRAF, Under Secy.
Note: The principal notification number 17/2017 -Union Territory (Rate), was published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 708 (E), dated the 28th June, 2017 and
was last amended by notification number 16/2023-Union Territory (Rate), published in the Gazette of India,
Extraordinary, vide number G.S.R. 773(E), dated 19th October, 2023.