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Disclaimer: This updated version of the notification as amended upto 14th Nov, 2017 has been prepared for convenience and easy reference of the trade and business and has no legal binding or force. Notifications as published in the official Gazette of Government of India have the force of law.

[Updated version of the Notification No. 12/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended upto 14th Nov, 2017]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 12/2017-Union Territory Tax (Rate)

New Delhi, the 28th June, 2017

G.S.R (E).- 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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra- State supply of services of description specified in column (3) of the Table below from so much of the Union Territory Tax leviable thereon under sub-section (1) of section 7 of the said Act, as is in excess of the said tax calculated at the rate specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions specified in the corresponding entry in column (5) of the said Table, namely:-

Table

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[F. No.334/1/2017 -TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

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