Important Keyword: F. No.354/79/2021-TRU, Notification No. 22/2021 – Union Territory Tax (Rate), Section 8(1) UTGST Act 2017, Section 7(3)(4)(1) UTGST Act 2017, Section 20(xxvii)(v)(iv) UTGST Act 2017, Section 148 CGST Act 2017, Section 15(5) CGST Act 2017, Section 16(1) CGST Act 2017, Notification No. 11/2017 – Union Territory Tax (Rate).

[F. No.354/79/2021-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, 31^st December, 2021.

Notification No. 22/2021 – 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-sections (1), (3) and (4) of section 7, subsection (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 being satisfied that it is necessary in the public interest so to do, 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. 15/2021 – 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. 809(E), dated the 18^th November, 2021, hereby makes the following 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 28thJune, 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^th June, 2017, namely:-

In the said notification, in the TABLE, against serial number 3,-

1. in column (3), in the heading ‘Description of Service’, in items (iii),(vi),(ix) and (x), for the words “Union territory, a local authority, a Governmental Authority or a Government Entity” the words “Union territory or a local authority” shall be substituted;
2. in column (3),in the heading ‘Description of Service’, in item (vii), for the words “Union territory, local authority, a Governmental Authority or a Government Entity” the words “Union territory or a local authority” shall be substituted;
3. in column (5), in the heading ‘Condition’, the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted.

2. This notification shall come into force with effect from the 1st day of January 2022.

(Gaurav Singh)
Deputy 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 28th June, 2017 and last amended by notification No. 06/2021-Union Territory Tax (Rate), dated the 30^th September, 2021 vide number G.S.R. 691(E), dated the 30^th September, 2021.

Rajeev Ranjan
Under Secretary

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