Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 43rd meeting held on 28.05.2021.

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..... - Union Territory Tax (Rate) New Delhi, the 2nd June, 2021 G.S.R. 379 (E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7 , sub-section (1) of section 8 , clauses (iv), (v) and (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 , sub-section (1) of section 16 and .....

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..... r clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), .....

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