Amendment to Union Territory Tax Rates

Central Government amends Union Territory Goods and Services Tax Act, 2017. Amendment addresses scope and applicability of Notification No.11/2017- Union Territory Tax (Rate).

Explanation 2 inserted in the notification to clarify service exemptions. Specifically excludes supply of services other than transport of goods within India.

Issued by Gunjan Kumar Verma, Under Secretary to the Government of India.