Notificaiton No. 05/2025- Union Territory Tax (Rate) Dated 16.01.2025 Hotel accommodation service Download
NOTIFICATION
New Delhi, the 16th January, 2025
No. 05/2025- Union Territory Tax (Rate)
G.S.R. 40(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 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, sub-section (1) of section 16 and section 148 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further
amendments in the notification number 11/2017- Union Territory Tax (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, Subsection (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:-
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