Notification No. 21/2021 – Union Territory Tax (Rate): Seeks to supersede notification 14/2021- UTT(R) and amend Notification No 1/2017- Union territory Tax (Rate) dated 28.06.2017.

Important Keyword: F. No. 354/79/2021-TRU, Notification No.21/2021 – Union Territory Tax (Rate), Section 7(1) UTGST Act 2017, Section 15(5) CGST Act 2017, Notification No.1/2017-Union Territory Tax (Rate), Notification No. 18/2021 – Union Territory Tax (Rate).

[F. No. 354/79/2021-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 31^st December, 2021

Notification No. 21/2021 – 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 7 of the UTGST Act, 2017 (14 of 2017)read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2021- Union Territory Tax (Rate), dated the 18^th November, 2021, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 818(E), dated the 18^th November, 2021, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28^th June, 2017, namely:-

In the said notification, –

1. in Schedule I – 2.5%, serial number 225 and the entries relating thereto shall be omitted;
2. in Schedule II – 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

“171A1

64

Footwear of sale value not exceeding Rs.1000 per pair.”

2. This notification shall come into force on the 1^st day of January, 2022.

(Gaurav Singh)
Deputy Secretary to the Government of India

Note: – The principal notification No.1/2017-Union Territory Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28^th June, 2017, and was last amended vide notification No. 18/2021 – Union Territory Tax (Rate), dated the 28th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 894(E), dated the 28th December, 2021.

Read More: Notification No. 02/2021 – Union Territory Tax: Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

Web Stories: Notification No. 02/2021 – Union Territory Tax: Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021.

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