Notification No. 23/2019 Union territory tax (Rate) DT on 30th September, 2019, GST

Posted on 11 June 2022 Category : Notifications

Union territory tax (Rate) Notification No. 23 of 2019 DT 30th September, 2019, GST

Seeks to amend notification No. 04/2018 - Union Territory Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights.

The Extract of GST Notification No. 23/2019-Union territory tax (Rate) is Given below:

Notification No. 23/2019 – Union territory tax (Rate), GST

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 23/2019- Union Territory Tax (Rate)

New Delhi, the 30^th September, 2019

G.S.R......(E).- In exercise of the powers conferred by section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 148 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.4/2018-Union Territory Tax (Rate), dated the 25^th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 78(E), dated the 25^th January, 2018, namely:-

After paragraph, the following explanation shall be inserted, namely: -

“Explanation.-

Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1^st April, 2019.”.

2. This notification shall come into force with effect from the 1^st day of October, 2019.

[F. No. 354/136/2019- TRU]

(Ruchi Bisht)

Under Secretary to the Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 4/2018 - Union Territory Tax (Rate), dated the 25^th January, 2018, vide number G.S.R. 78 (E), dated the 25^th January, 2018.

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