Important Keyword: F. No. CBIC-190354/281/2021-TRU Section-CBEC, Notification No. 20/2021 – Union Territory Tax (Rate), Section 8(1) UTGST Act 2017, Notification No. 21/2018- Union Territory Tax (Rate).
[F. No. CBIC-190354/281/2021-TRU Section-CBEC]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th December, 2021
Notification No. 20/2021 – Union Territory Tax (Rate)
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) of section 8 of the UGST 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. 21/2018- Union Territory Tax (Rate), dated the 26th July, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 26th July, 2018, namely :-
In the said notification, in the TABLE, –
- against S. No. 4, for the entry in column (2), the entry “4414” shall be substituted;
- against S. No. 29, for the entry in column (2), the entry “7419 80” shall be substituted;
2. This notification shall come into force on the 1st day of January, 2022.
(Rajeev Ranjan)
Under Secretary to the Government of India
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