Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service – Goods and Services Tax – 16/2018 – Dated:- 26-7-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 16/2018-Union Territory Tax (Rate) New Delhi, the 26th July, 2018 G.S.R. 690 (E).- In exercise of the powers conferred by clause (i) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations
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