Important keyword: F. No.354/135/2020 -TRU, Section 7(4)(3) UTGST Act 2017, Section 8(1) UTGST Act 2017, Section 21(xxvii)(iv) UTGST Act 2017, Section 15(5) CGST Act 2017, Section 148 CGST Act 2017, Notification No. 05/2020 – Union Territory Tax (Rate).

[F. No.354/135/2020 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 16^th October, 2020

Notification No. 05/2020 – Union Territory Tax (Rate)

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

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 Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on 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, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (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. 703(E), dated the 28^th June, 2017, namely:—

In the said notification, in the Table, after serial number 19B and the entries relating thereto, the following shall be inserted, namely:-

(Pramod Kumar)
Director to the
Government of India

Note: –The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 703 (E), dated the 28^th June, 2017 and was last amended by notification No. 04/2020 – Union Territory Tax (Rate), dated the 30^th September, 2020 vide number G.S.R. 606(E), dated the 30^th September, 2020.

Read More: Notification No. 05/2020 – Integrated Tax: Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

Web Stories: Notification No. 05/2020 – Integrated Tax: Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.

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