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Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

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..... 28/2018- Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1280 (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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the follo .....

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..... goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or .....

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..... shall be substituted namely: - Heading 9992 or Heading 9963 ; (e) serial number 67 and the entries relating thereto, shall be omitted; (f) after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) .....

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..... of 1934). ; 2. This notification shall come into force on the 1st day of January, 2019. [F. No.354/428/2018 -TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India Note: -The principal notification No. 12/2017 - Union Territory Tax (Rate), dated the 28 th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28 .....

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