Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.
NOTIFICATION
New Delhi, the 30th September, 2021
No. 06/2021-Union Territory Tax (Rate)
G.S.R. 691(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 of the
Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory
Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 702(E), dated the 28thJune, 2017, namely:-