To amend notification No. 12/ 2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.

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..... the 31st December, 2019 G.S.R. 974 (E).- In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 7, sub-section (1) of section 8, and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the .....

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..... sed plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area: Provided further that the State Government concerned shall monitor and enforce the above condition as per the order issued by the State Government in this regard: Provided also that in case of any violation or subsequent change of land us .....

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..... essor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same.". 2. This notification shall come into force with effect from the 1st day of January, 2020. [F. No. 354/204/2019- TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: -The principal notification No. 12/2017 - Union Territory Tax (Rate), date .....

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