G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
GST > Union Territory Tax (Rate) 2020 Notifications
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Notification No. 1/2020 – Union territory Tax (Rate): Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the UTGST Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017),
Notification No. 02/2020 – Union Territory Tax (Rate): Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.
G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 of the UTGST 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
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Notification No. 05/2020 – Union Territory Tax (Rate): To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt satellite launch services provided by ISRO, Antrix Co. Ltd and NSIL as recommended by GST Council in its 42nd meeting held on 05.10.2020.
Important keyword: F. No.354/135/2020 -TRU, Section 7(4)(3) UTGST Act 2017, Section 8(1) UTGST Act 2017, Section...