Central Government makes amendments to Union Territory Goods and Services Tax Act, 2017.
Notification No.11/2017- Union Territory Tax (Rate) dated June 28, 2017, amended for clarity and effectiveness.
Amendments include modifications to various items in the notification.
Notable changes:
Addition of new entry for transportation of passengers by air for religious pilgrimages.
Alterations to leasing or rental services and admission to exhibition of high-priced films.
Introduction of service related to setting up renewable energy systems.
Definition of "specified organization" and "goods carriage" included for clarity.
Effective from January 1, 2019.
Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.