SECTION 7 OF THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION – NOTIFIED RATES FOR SUPPLY OF SERVICES UNDER UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017 AND VALUE OF CONSTRUCTION SERVICES AND LOTTERY – AMENDMENT IN NOTIFICATION NO.11/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017
NOTIFICATION NO.24/2017-UNION TERRITORY TAX (RATE), DATED 21-9-2017
In exercise of the powers conferred by sub-section (1) of section 7, sub-section (1) of section 8 and clause (iv) and clause (v) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.11/2017- 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. 702(E), dated the 28th June, 2017, namely:—
In the said notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) | (4) | (5) | |||||||||
“(vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of—
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6 | – | |||||||||
(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. | 9 | -“. |