Union Territory Tax Notification (Rate) 10/2019 – 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

Union Territory Tax Notifications (Rate)

UTGST Notification rate 10/2019

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), vide number 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
entries in column (5), for the figures and 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.