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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II, SECTION 3, SUB SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2023- Union Territory Tax
(Rate)
New Delhi, the 19th October, 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.12/2017-Union 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, -
(1.) after serial number 3A and the entries relating thereto, the following
serial number and entries shall
be inserted, namely: -
| (1) |
(2) |
(3) |
(4) |
(5) |
| “3B |
Chapter 99 |
Services provided to a Governmental
Authority by way of -
(a) water supply;
(b) public health;
(c) sanitation conservancy;
(d) solid waste management; and
(e) slum improvement and upgradation.
|
Nil |
Nil”;
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(2.) against serial number 6, in column (3),in item (a), after the words
“Department of Posts”, the words
and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted;
(3.) against serial number 7, in column (3), in the Explanation, in item (a), in
sub-item(i), after the
words “Department of Posts”, the words and brackets “and the Ministry of
Railways (Indian
Railways)”shall be inserted;
(4.) against serial number 8, in column (3)in the proviso, in item (i), after
the words “Department of
Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)”
shall be inserted;
(5.) against serial number 9,in column (3), in the first proviso, in item (i),
after the words “Department
of Posts”, the words and brackets“and the Ministry of Railways (Indian
Railways)” shall be inserted;
2. This notification shall come into force with effect from the 20th day of
October, 2023.
[F.No. CBIC-190354/195/2023-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, Part II, Section 3, Sub-section (i) ,
vide number G.S.R. 703 (E), dated the
28th June, 2017 and was last amended vide notification no. 07/2023 – Union
Territory Tax (Rate), dated the 26th
July, 2023 published in the Gazette of India, Extraordinary, Part II , Section 3
, Sub-section (i) , vide number G.S.R.
542(E), dated the 26th July, 2023.
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