Notification No. 04/2023 – Union Territory Tax (Rate): Seeks to Amend Notification no. 2/2017-Union Territory Tax (Rate), dated 28.06.2017.

Important Keyword: F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC, Notification No. 04/2023- Union Territory Tax (Rate), Section 8(1) UTGST Act 2017, Notification No.2/2017-Union Territory Tax (Rate), Notification No.13/2022–Union Territory Tax (Rate).

[F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, dated the 28^th February, 2023

Notification No. 04/2023 – Union Territory Tax (Rate)

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 by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No.2/2017- Union Territory (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28^th June, 2017, namely:-

In the said notification, in the Schedule, against S. No. 94, in Column (3), after the item (ii) and the entries relating thereto, the following item and entry shall be inserted, namely: –

“(iii) Rab, other than pre-packaged and labelled”.

2.            This notification shall come into force on the 1^st day of March, 2023.

(RAJEEV RANJAN)
Under Secretary

Note: – The principal notification No.2/2017-Union Territory Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E), dated the 28^th June, 2017, and was last amended by notification No.13/2022–Union Territory Tax (Rate), dated the 30^th December, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 921(E), dated the 30^th December, 2022.

Read More: Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

Web Stories: Seeks to notify special procedure to be followed by the electronic commerce operators in respect of supplies of goods through them by unregistered persons.

Download Pdf: https://taxinformation.cbic.gov.in/