[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. 08/2023-Union Territory Tax (Rate)
New Delhi, the 26th July, 2023

GSR......(E).-In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and
Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby
makes the following further amendments in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No.13/2017-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. 704(E), dated the 28th
June, 2017, namely: -

In the notification, in Annexure III, for the words and figures “during the Financial Year ____ under forward
charge”, the words and figures “from the Financial Year ____under forward charge and have not reverted to reverse
charge mechanism ” shall be substituted.

2. This notification shall come into force with effect from the 27th 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. 13/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended
vide notification no. 02/2023 - Union Territory Tax (Rate), dated the 28th February, 2023 published in the official
gazette vide number G.S.R. 146(E), dated the 28th February, 2023.
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rajeev ranjan