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Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017 - 16/2021 - Union Territory GST (UTGST) Rate

Extract

..... l Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- 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. 703 (E), dated the 28th June, 2017, namely:- In t .....

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Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017 - 16/2021 - Union Territory GST (UTGST) Rate

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..... ely, - “Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017).” 2. This notification shall come into force with effect from 1st day of January, 2022. [F. No. 354/207/2021-TRU] RAJEEV RANJAN, Under Secy. Note : The principal notification No. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2 .....

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Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017 - 16/2021 - Union Territory GST (UTGST) Rate

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