[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 07/2023- Union Territory Tax (Rate)

New Delhi, the 26^th July, 2023

G.S.R......(E).-In  exercise  of  the  powers  conferred  by  sub-sections  (3)  and  (4)  of  section  7, sub-section  (1)  of section 8 and clause (iv) 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 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on  the  recommendations  of  the  Council,  hereby  makes  the  following  amendment  further  to  amend    the notification  of  the  Government  of  India,  in  the  Ministry  of  Finance  (Department  of  Revenue),  No.12/2017Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703 (E), dated the 28th June, 2017, namely: -

In the said notification, in the Table, against serial number 19C, for the entry  in column (3), the following entry shall be substituted: -

2. This notification shall come into force with effect from 27^th July,2023.

[F. No. CBIC-190354/133/2023-TO(TRU-II)-CBEC]  

(Rajeev Ranjan)  

Under Secretary to the Government of India

Note: The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017,was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28th June, 2017 and last amended vide notification no. 01/2023 – Union Territory Tax (Rate), dated the 28^th February, 2023 published in the official gazette vide number G.S.R. 145(E), dated the 28^th February, 2023.