Notification No. 10/2023 – Union Territory Tax (Rate): Seeks to amend No. 26/2018- Union Territory Tax (Rate) to implement the decisions of 50th GST Council.

Important Keyword: GST, Section 8(1) UTGST Act 2017, Notification No. 10/2023-Union Territory Tax (Rate), F. No. 190354/133/2023-TRU, Notification No. 26/2018 – Union Territory Tax (Rate), Notification No. 17/2019 – Union Territory Tax (Rate).

[F. No. 190354/133/2023-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 26^th July, 2023

Notification No. 10/2023 – 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, on the recommendations of the Council, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.26/2018-Union Territory Tax (Rate), dated   the   31^st December, 2018, published in   the   Gazette   of   India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 1269 (E), dated the 31^st December, 2018, namely: –

In the said notification, –

(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be substituted;

(B) in the Explanation, –

(i). for clause (a), the following clause shall be substituted, namely: —

“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31^st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31^st March, 2023;”

(ii). for clause (b), the following clause shall be substituted, namely: —

“(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1^st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1^st April, 2023;”

2.  This notification shall come into force on the 27^th July, 2023.

(Nitish Karnatak)
Under Secretary to the Government of India

Note: – The principal notification No. 26/2018 – Union Territory Tax (Rate), dated the 31^st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1269(E), dated the 31^st December, 2018 and was last amended by notification No. 17/2019 – Union Territory Tax (Rate), dated the 30^th September, 2019 vide published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720(E), dated the 30^th September, 2019 .

Read More: Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.

Web Stories: Seeks to amend Notification No 11/2017- Central Tax (Rate) dated 28.06.2017.

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