Union territory tax (Rate) Notification No. 01 of 2020 DT 21st February, 2020, GST

Posted on 18 January 2024 Category : Notifications

Notification No. 01/2020 Union territory tax (Rate) DT on 21st February, 2020, GST

Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

The Extract of GST Notification No. 01/2020-Union territory tax (Rate) is Given below:

Notification No. 01/2020 – Union territory tax (Rate), GST

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

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 1/2020- Union territory Tax (Rate)

New Delhi, the 21^st February, 2020

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 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.1/2017-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. 710(E), dated the 28th June, 2017, namely:-

In the said notification, -

(a) in Schedule II - 6%, S. No. 242 and the entries relating thereto shall be omitted;

(b) in Schedule IV – 14%, for S. No. 228 and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: -

“228.	Any chapter	Lottery”.

This notification shall come into force on the 1^st day of March, 2020.

[F.No.354/18/2019-TRU]

(Pramod Kumar)

Director to the Government of India

Note: - The principal notification No.1/2017- 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. 710(E), dated the 28th June, 2017 and last amended by Notification No. 27/2019-Union territory Tax (Rate) dated 30^th December, 2019 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 963 (E), dated the 30^th December, 2019.

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