Important Keyword: Section 10 CGST Act 2017, Section 21 UTGST Act 2017, F. No. 354/117/2017- TRU (Pt. III), Notification No. 16/2017 – Union Territory Tax.
[F. No. 354/117/2017- TRU (Pt. III)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the13th October, 2017
Notification No. 16/2017 – Union Territory Tax
Table of Contents
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) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 648 (E), dated the 27th June, 2017, namely:-
In the said notification, for the words “seventy-five lakh rupees”, the words, “one crore rupees” shall be substituted.
(Ruchi Bisht)
Under Secretary to
Government of India
Official Income Tax Return filing website: https://incometaxindia.gov.in/
