NOTIFICATION NO.36/2017-UNION TERRITORY TAX (RATE), DATED 13-10-2017

SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS – AMENDMENT IN NOTIFICATION NO.4/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

NOTIFICATION NO.36/2017-UNION TERRITORY TAX (RATE)DATED 13-10-2017

In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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.4/2017- 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. 713 (E), dated the 28th June, 2017, namely:—

In the said notification,—

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

TABLE

Sl. No. Tariff item, sub- heading, heading or Chapter Description of Goods Supplier of goods Recipient of supply
(1) (2) (3) (4) (5)
6. Any Chapter Used vehicles, seized and confiscated goods, old and used goods, waste and scrap Central Government, State Government, Union territory or a local authority Any registered person

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