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Notification No. 01/2022 – Union Territory Tax (Rate): Seeks to amend notification No. 1/2017-Union Territory Tax (Rate)

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

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Notification No. 1/2022 – Compensation Cess: Seeks to bring into force the Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022

In exercise of the powers conferred by sub-section (2) of section 12 read with section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017), the Central Government on the recommendations of the Council hereby makes the following rules,

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Notification No. 02/2022 – Union Territory Tax (Rate): Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC, as recommended by 45 GSTC

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 8 and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council,

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Notification No. 03/2022 – Union Territory Tax (Rate): Seeks to amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017.

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

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