Amendment Details:
The Central Government, under the UTGST Act, amends Notification No. 11/2017 dated June 28, 2017.
Specifically, an amendment is made in the service description specified under serial number 3 of the notification.
Periodic Change:
Effective from June 14, 2021, to September 30, 2021, the union territory tax rate for the specified service (clause f) is fixed at 2.5%, regardless of the rate mentioned in column (4).
Government's Authority:
Exercise of powers under relevant sections ensures compliance with public interest and recommendations of the Council.
Administrative Update:
Implemented by the Ministry of Finance, Department of Revenue, through official notification.
Publication Reference:
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated June 28, 2017.
Previous Amendment:
The notification was last amended by Notification No. 02/2021 dated June 2, 2021, vide number G.S.R. 379(E).
(Rajeev Ranjan)
Under Secretary to the Government of India