Union territory tax (Rate) Notification No. 16 of 2018 DT 26th July, 2018, GST

Posted on 11 June 2022 Category : Notifications

Notification No. 16/2018 Union territory tax (Rate) DT on 26th July, 2018, GST

Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

The Extract of GST Notification No. 16/2018-Union territory tax (Rate) is Given below:

Notification No. 16/2018 – 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. 16/2018-Union Territory Tax (Rate)

New Delhi, the 26^th July, 2018

G.S.R......(E).- In exercise of the powers conferred by clause (i) of section 21 of the Union

Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 7 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.14/2017- Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 705(E), dated the 28^th June, 2017, namely:-

In the said notification, in the first paragraph,-

(i) after the words “State Government” the words “or Union territory” shall be inserted;

(ii) after the words “Constitution” the words “or to a Municipality under article 243W of the Constitution” shall be inserted.

This notification shall come into force with effect from 27^th of July, 2018.

[F. No.354/13/2018 -TRU]

(Gunjan Kumar Verma)

Under Secretary to the Government of India

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 14/2017 – Union Territory Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 705 (E), dated the 28^th June, 2017.

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