Notification No. 09/2024- Union Territory Tax (Rate): Seeks to amend Notification No.13/2017-Union Territory Tax (Rate) dated 28.06.2017

Important Keyword: Section 7(3) UTGST Act 2017, Notification No. 09/2024- Union Territory Tax (Rate), F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC.

[F. No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 8th October, 2024

Notification No. 09/2024- 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 (3) of section 7 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.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely: –

1. In the said notification, in the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: –

(1)	(2)	(3)	(4)
“5AB	Service by way of renting of any property      other     than                  residential dwelling.	Any unregistered person	Any registered person.”

• This notification shall come into force with effect from the 10^th day of October, 2024.

(Dilmil Singh Soach)
Under Secretary to the
Government of India

Note: -The principal notification no. 13/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide number

G.S.R. 704 (E), dated the 28th June, 2017 and was last amended vide notification no. 14/2023 -Union Territory Tax (Rate), dated the 19th October, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 767(E), dated the 19th October, 2023.

Read More: Seeks to amend Notification No 02/2017- Central Tax (Rate) dated 28.06.2017.

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