Goods and Services Tax – 28/2018 – Dated:- 31-12-2018 – Government of India Ministry of Finance (Department of Revenue) Notification No. 28/2018- Union Territory Tax (Rate) New Delhi, the 31st December, 2018 G.S.R. 1280 (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, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, E
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1 and not for making a taxable supply of goods or services. Nil Nil ; (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under Pradhan Mantri Jan Dhan Yojana (PMJDY). Nil Nil ; (c) against serial number 34A, in the entry in column (3), after the letters and words PSUs from the , the words banking companies and shall be inserted; (d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: – Heading 9992 or Heading 9963 ; (e) serial number 67 and the entries relating thereto, shall be omitted
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