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Notification No. 29/2017-Union Territory Tax (Rate): Seeks to amend notification no. 5/2017- integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.

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Important Keyword: Section 54(3)(ii) CGST Act 2017, Section 21 UTGST Act 2017, F.No.354/117/2017-TRU Pt. II, Notification No. 29/2017-Union Territory Tax (Rate).

[F.No.354/117/2017-TRU Pt. II]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 22nd September, 2017

Notification No. 29/2017-Union Territory Tax (Rate)

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R.      (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) 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.5/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 714(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, after S. No. 6 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

“6A5801Corduroy fabrics.”.

(Mohit Tewari)
Under Secretary to the
Government of India

Note: – The principal notification No.5/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 28th June, 2017.

Read More: Notification No. 33/2017 – Integrated Tax (Rate): Seeks to amend notification No. 9/2017-IT(R).

Web Stories: Notification No. 33/2017 – Integrated Tax (Rate): Seeks to amend notification No. 9/2017-IT(R).

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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