UNION TERRITORY TAX (RATE) NTF NO. 10/2019 DATE 10/05/2019
Seeks to amend notification No. 11/ 2017- Union Territory Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC
G.S.R. (E). - In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017-Union Territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 702(E), dated the 28thJune, 2017, namely:-
In the said notification, -
(i) in the Table, against serial number 3, in items (ie) and (if), in the entriesin column (5), for the figuresand letters “10th ”,wherever they occur, the figures and letters “20th ”shall be substituted;
(ii) in Annexure IV,for the figures and letters “10th ”, at both the places where they occur, the figures and letters “20th” shall be substituted.
[F. No.354/32/2019-TRU]
(Ruchi Bisht)
Under Secretaryto the Government of India
Note: -The principal notification No. 11/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, videnumber G.S.R. 702 (E), dated the 28thJune, 2017 and was last amended by notification No. 3/2019-Union Territory Tax (Rate), dated the 29thMarch, 2019 published videnumber G.S.R. 262(E), dated the 29th March, 2019.
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