Seeks to further amend notification No. 2/2017-Union Territory Tax (Rate) dated 28.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting
25/2018 Dated:- 31-12-2018 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 25/2018-Union Territory Tax (Rate)
New Delhi, the 31st December, 2018
G.S.R. 1268 (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following a
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that state for immediate consumption”;
(ii) after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“121A
4904 00 00
Music, printed or in manuscript, whether or not bound or illustrated”;
(iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
“153
Any Chapter
Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause”.
2. This notification shall come into force on the 1st January, 2019.
[F.No.354
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