SECTION 21 OF THE UNION TERRITORY TAX GOODS AND SERVICES TAX ACT, 2017, READ WITH SECTION 10 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – COMPOSITION LEVY IN UNION TERRITORIES – NOTIFIED RATE, TURNOVER AND OTHER CONDITIONS – AMENDMENT IN NOTIFICATION NO.2-2017-UNION TERRITORY TAX, DATED 27-6-2017

NOTIFICATION NO.1/2018-UNION TERRITORY TAX, DATED 1-1-2018

In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) 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 Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017- Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648 (E), dated the 27th June, 2017, namely:—

In the said notification, in the opening paragraph,—

(a)		in clause (i), for the words “one per cent”, the words “half per cent.” shall be substituted;
(b)		in clause (iii), for the words “half per cent of the turnover”, the words “half per cent of the turnover of taxable supplies of goods” shall be substituted.