Seeks to amend notification no. 5\/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics
44\/2017 Dated:- 14-11-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
\nMINISTRY OF FINANCE
\n(Department of Revenue)
\nNotification No. 44\/2017-Union territory Tax (Rate)
\nNew Delhi, the 14th November, 2017
\nG.S.R. 1400 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) the Central Government, on the recommendations of the <\/p>\n
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\n2. This notification shall come into force with effect from the 15th day of November, 2017.
\n[F.No.354\/320\/2017-TRU]
\n(Mohit Tewari)
\nUnder Secretary to the Government of India
\nNote: – The principal notification No.5\/2017- Union territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 714(E), dated the 28th June, 2017 and last amended vide notification No. 29\/2017- Union territory Tax (Rate) dated 22nd September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1197(E), dated the 22nd September, 2017.
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