SECTION 21 OF THE UNION TERRITORY GST ACT, 2017, READ WITH SECTION 7 OF THE CENTRAL GST ACT, 2017 – SUPPLY, SCOPE OF – SUPPLIES WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICE – AMENDMENT IN NOTIFICATION NO.14/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

NOTIFICATION NO.16/2018-UNION TERRITORY TAX (RATE), DATED 26-7-2018

In exercise of the powers conferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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.14/2017-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. 705(E), dated the 28th June, 2017, namely:—

In the said notification, in the first paragraph,—

(i)		after the words “State Government” the words “or Union territory” shall be inserted;
(ii)		after the words “Constitution” the words “or to a Municipality under article 243W of the Constitution” shall be inserted.

2. This notification shall come into force with effect from 27th of July, 2018.