GST: G.S.R. …(E). – In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 05/2021-Union Territory Tax (Rate), dated the 14th June, 2021, published in the Gazette of India,

G.S.R….(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017) (hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council,

G.S.R……(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 UTGST 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

G.S.R (E).- In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the UTGST Act, 2017 (14 of 2017),