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[To be published in the Official Gazette of India, Extraordinary, Part II, Section 3, Subsection
(i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 10/2017 – Union Territory Tax


New Delhi, the 30
th
June, 2017
9 Ashadha, Saka 1939

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017
(14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and
section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the
recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for
the purposes of the sections as specified in column (2) of the Table below as mentioned in the
corresponding entry in column (3) of the said Table, namely:-

Table
Serial Number Section Rate of interest
(1) (2) (3)
1. Section 21 of the Union Territory Goods and
Services Tax Act, 2017 read with sub-section (1) of
section 50 of the Central Goods and Services Tax
Act, 2017.
18 per cent.
2. Section 21 of the Union Territory Goods and
Services Tax Act, 2017 read with sub-section (3) of
section 50 of the Central Goods and Services Tax
Act, 2017.
24 per cent.
3. Section 21 of the Union Territory Goods and
Services Tax Act, 2017 read with sub-section (12) of
section 54 of the Central Goods and Services Tax
Act, 2017.
6 per cent.
4. Section 21 of the Union Territory Goods and
Services Tax Act, 2017 read with section 56 of the
Central Goods and Services Tax Act, 2017.
6 per cent.
5. Section 21 of the Union Territory Goods and
Services Tax Act, 2017 read with Proviso to section
56 of the Central Goods and Services Tax Act, 2017.
9 per cent.


2. This notification shall come into force with effect from the 1
st
day of July, 2017.

[F. No. S-31011/25/2017-ST-I-DOR]



(S.R.MEENA)
Under Secretary to the Government of India
notifications no 10 2017 union territory tax | iKargos