NOTIFICATION NO.30/2017-UNION TERRITORY TAX (RATE), DATED 29-9-2017

SECTION 8 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – POWER TO GRANT EXEMPTION – EXEMPTIONS ON SUPPLY OF SERVICES UNDER UNION TERRITORY GOODS AND SERVICES TAX ACT – AMENDMENT IN NOTIFICATION NO.12/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

NOTIFICATION NO.30/2017-UNION TERRITORY TAX (RATE)DATED 29-9-2017

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 makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2017- 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. 703(E), dated the 28th June, 2017, namely:—

In the said notification, in the Table, after serial number 9A and the entries relating thereto, the following shall be inserted, namely:—

(1) (2) (3) (4) (5)
“9B Chapter 99 Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). Nil Nil”.

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