Union Territory Tax Notification (Rate) 23/2019 – Seeks to amend notification No. 04/2018 – Union Territory Tax (Rate), dated the 25th January, 2018.

Union Territory Tax Notifications (Rate)

UTGST Notification rate 23/2019

1) In exercise of the powers conferred by section 21 of Union Territory Goods and
Services Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of the Council, hereby makes the following amendments in the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No.4/2018- Union Territory Tax (Rate), dated the 25th January,
2018 published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 78(E), dated the 25th January, 2018,
namely:-

After paragraph, the following explanation shall be inserted, namely: –

“Explanation.-

Nothing contained in this notification shall apply with respect to the
development rights supplied on or after 1 st April, 2019.”

2) This notification shall come into force with effect from the 1 st day of
October, 2019.