NOTIFICATION NO. 44/2017-UNION TERRITORY TAX (RATE), DATED 14-11-2017

SECTION 21 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 , READ WITH SECTION 54 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – REFUND OF TAX – NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED WHERE RATE OF TAX ON INPUT IS HIGHER THAN RATE OF TAX ON OUTPUT SUPPLIES – AMENDMENT IN NOTIFICATION NO.5/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

NOTIFICATION NO. 44/2017-UNION TERRITORY TAX (RATE)DATED 14-11-2017

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 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.5/2017-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. 714(E), dated the 28th June, 2017, namely:—

In the said notification, in the TABLE, for Sl. No. 6A and the entries relating thereto, the following entries shall be substituted, namely:—

“6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
6B 5801 Corduroy fabrics
6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)”.

2. This notification shall come into force with effect from the 15th day of November, 2017.

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