TMI BlogRates for supply of services under UTGST Act- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 50th meeting held on 11.07.2023 - Notification No. 11/2017 as amended.X X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATION No. 06/2023- Union Territory Tax (Rate) New Delhi, the 26th July, 2023 G.S.R. 539(E). In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7 , sub-section (1) of section 8 , clause (iv), clause (v) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) , read with s ub-section (5) of section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This item refers to sub-items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 03/2022- Union Tax (Rate) dated 13th July, 2022 ; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in item (i), in the Explanation, in clause(i) , sub-clause(h) shall be omitted. (B) in Annexure V, (i) in para 2, for the words end of the financial year for which it is exercised , the words and figures the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date shall be substituted; (ii) in note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdictional GST Authority. Reference No.- Date: - 1. I/We______________ (name of Person), authorized representative of M/s . had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber 11/2017 -Union Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28th June, 2017 and last amended vide notification number 05/2023-Union Tax (Rate), dated the 9th May, 2023 published in the official gazette vide number G.S.R. 350(E), dated the 9th May, 2023. - Notification Tax Management India - taxmanage ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
