Notification No. 10/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

Important Keyword: Section 7(4)(3)(1) UTGST Act 2017, Section 8(1) UTGST Act 2017, Section 21(xxvii)(v)(iv) UTGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017, Section 148 CGST Act 2017.

[F. No.354/32/2019-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 10^th May, 2019

Notification No. 10/2019 – 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 (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) 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, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do,

Hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28^thJune, 2017, namely:-

In the said notification, –

• in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5), for the figures and letters “10^th ”, wherever they occur, the figures and letters “20^th ” shall be substituted;
• in Annexure IV, for the figures and letters “10^th ”, at both the places where they occur, the figures and letters “20^th” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: -The principal notification No. 11/2017 – Union Territory Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28^th June, 2017 and was last amended by notification No. 3/2019- Union Territory Tax (Rate), dated the 29^th March, 2019 published vide number G.S.R. 262 (E), dated the 29^th March, 2019.

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Web Stories: Notification No. 29/2019 – Central Tax (Rate): To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

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