Notification of Amendment: Union Territory Tax (Rate)

Amendment made to Notification No. 11/2017-Union Territory Tax (Rate) dated 28th June 2017.

Insertion of an Explanation clarifying the scope of the term 'business' in item (vi) of serial number 3 in column (3) of the Table.

The Explanation excludes activities or transactions undertaken by the Central Government, State Government, or any local authority in their capacity as public authorities from the definition of 'business'.

Effective from 27th July 2018. Issued by Gunjan Kumar Verma, Under Secretary to the Government of India. (Note: For detailed provisions, refer to the latest notification.)