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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 04/2021- Union Territory Tax (Rate)
New Delhi, the 14th June, 2021
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, clauses (iv), (v) and (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:-
2. In the said notification, in the Table, against serial
number 3, in column (3), in item (iv), after clause (f), the following shall
be inserted, namely, -
“ Provided that during the period beginning from the
14th June, 2021 and ending with the 30th September, 2021, the union territory
tax on service of description as specified in clause (f), shall, irrespective
of rate specified in column (4), be levied at the rate of 2.5 per cent.’’.
[F. No. CBIC-190354/63/2021-TO(TRU-I)-CBEC]
(Rajeev Ranjan)
Under Secretary to 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, vide number G.S.R. 702(E), dated the 28th June,
2017 and was last amended by Notification No. 02/2021- Union Territory Tax
(Rate), the 2nd June, 2021 vide number G.S.R. 379(E), dated the 2nd June, 2021.
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