In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 2/2017-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. 711(E), dated the 28th June, 2017, namely:-
In the said notification, in the Schedule, -
(i) for S. No. 43A and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: -
ii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
2. This notification shall come into force on the 1st January, 2019.
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: - The principal notification No.2/2017- 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. 711(E), dated the 28th June, 2017 and last amended by Notification No. 19/2018- Union territory Tax (Rate) dated 26th July, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub -section (i), vide number G.S.R 701 (E), dated the 26th July, 2018.