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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2019- Union Territory Tax (Rate)
New Delhi, the 22nd November, 2019
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary so to do, hereby makes
the following further amendment 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 28th June,
2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 702(E), dated the 28th June, 2017. In the said notification, in the Table, against serial number
26, in column (3), in item (ic), the following Explanation shall be inserted, namely: -
“Explanation- For the purposes of this entry, the term “bus body building” shall include building
of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs
Tariff Act, 1975.”
[F. No.354/150/2019 -TRU]
(Pramod Kumar)
Director, 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. 20/2019-Union Territory Tax (Rate),
dated the 30th September, 2019 vide number G.S.R. 732(E), dated the 30th September, 2019.
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