Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021
NOTIFICATION
New Delhi, the 30th September, 2021
No. 07/2021-Union Territory Tax (Rate)
G.S.R. 692(E).—In exercise of the powers conferred by sub-sections (3) and (4) of section 7, subsection (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), 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:-