In exercise of the powers conferred by section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (1) of section 50 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 10/2017 - Union Territory Tax, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30th June, 2017, namely:-
In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following
shall be inserted, namely: -
5.
6.
7.
2. This notification shall be deemed to have come into force with effect from the 18th day of April, 2021.
RAJEEV RANJAN,
Under Secy.
Note: The principal notification number 10/2017 - Union Territory Tax, dated the 30th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 747(E), dated the 30th June, 2017 and was last amended vide notification number 2/2020 - Union Territory Tax, dated the 24th June, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 408(E), dated the 24th June, 2020.