Seeks to Amend in the Notification No. 12/2018-Union Territory Tax, dated the 28th September, 2018. - Rate of tax collection at source (TCS)

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..... S.R. 381(E). -- In exercise of the powers conferred by sub-section (1) of section 22 read with section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of the 2017) and sub-section (1) of section 52 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the G .....

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