Notification No. 35/2017 Union territory tax (Rate) DT on 13th October, 2017, GST

 

  

The Extract of GST Notification No. 35/2017-Union territory tax (Rate) is Given below:

          

  Notification No. 35/2017 – Union territory tax (Rate) , GST

 

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

 

GOVERNMENT OF INDIA

 

MINISTRY OF FINANCE

 

(Department of Revenue)

 

 

Notification No. 35/2017- Union Territory Tax (Rate)

 

New Delhi, the 13th October, 2017

 

G.S.R.         (E).- In exercise of the powers conferred by sub-section (1) of section 8 of        the

 

Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, 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.2/2017-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. 711(E), dated the 28th June, 2017, namely:-

 

In the said notification,-

 

(A)   in the Schedule,-

 

(i)      after S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“122A	4907	Duty Credit Scrips”;

 

(ii)     after S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

 

“150	-	Supply of goods by a Government entity to Central
		Government,  State  Government,  Union  territory,
		local  authority or  any person  specified  by Central
		Government, State Government,  Union territory or
		local authority, against consideration received from
		Central   Government,   State   Government,   Union
		territory or local authority in the form of grants”;

 

(B)   in the Explanation, after clause (iv), the following clause shall be inserted, namely:-

 

“(v) The phrase “Government Entity” shall mean an authority or a board or any other body including a society, trust, corporation, which is:

 

(a)    set up by an Act of Parliament or State Legislature; or

 

(b)   established by any Government,

 

with 90 percent or more participation by way of equity or control, to carry out a