SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS – AMENDMENT IN NOTIFICATION NO.4/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

NOTIFICATION NO. 43/2017-UNION TERRITORY TAX, DATED 14-11-2017

In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713 (E), dated the 28th June, 2017, namely:—

In the said notification, in the TABLE, —

(i)

after Sl. No. 4 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—

“4A.

5201

Raw cotton

Agriculturist

Any registered person”.

2. This notification shall come into force with effect from the 15th day of November, 2017.