Important Keyword: Section 10(2)(1) CGST Act 2017, Section 21 UTGST Act 2017, Notification No. 04/2022 – Union Territory Tax, Notification No.02/2017 – Union Territory Tax, Notification No. 02/2022 – Union Territory Tax.
[F.No.190354/172/2022-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 13th July, 2022
Notification No. 04/2022 – Union Territory Tax
Table of Contents
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 Union Territory Goods and Services Tax 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 27th 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 27th June, 2017, namely:-
In the said notification, in the Table, against serial number 4, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shall be substituted;
2. This notification shall come into force on the 18th July, 2022.
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: – The principal notification No.02/2017-Union Territory Tax, dated the 27th 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 27th June, 2017, and was last amended by notification No. 02/2022 – Union Territory Tax dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 245(E), dated the 31st March, 2022.
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