Notification No. 02/2022 – Union Territory Tax: Seeks to amend notification no. 02/2017 – Union Territory Tax to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC

Important Keyword: F.No.190354/56/2022-TRU, Notification No. 02/2022 – Union Territory Tax, Section 10(2)(1) CGST Act 2017, Section 21 UTGST Act 2017, Notification No.02/2017-Union Territory Tax, Notification No. 01/2018 – Union Territory Tax.

[F.No.190354/56/2022-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 31^st March, 2022

Notification No. 02/2022 – Union Territory Tax

GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R (E).- In exercise of the powers conferred under the sub-section (1) and sub- section(2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 21 of the UTGST Act, 2017(14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.02/2017-Union Territory Tax, dated the 27^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E)., dated the 27^th June, 2017, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

2.    This notification shall come into force on the 1^st day of April, 2022.

(Vikram Vijay Wanere)
Under Secretary to the Government of India

Note: – The principal notification No.02/2017-Union Territory Tax, dated the 27^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27^th June, 2017, and was last amended by notification No. 01/2018 – Union Territory Tax, dated the 1^st January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 03(E), dated the 1^st January, 2018.

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