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[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 17/2018-Union Territory Tax (Rate)

New Delhi, the 26
th
July, 2018

G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 8 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the
recommendations of the Council, and on being satisfied that it is necessary so to do for the
purpose of clarifying the scope and applicability of the notification of the Government of India,
in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory Tax (Rate),
dated the 28
th
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 28
th
June, 2017, hereby inserts following
Explanation in the said notification, in the Table, against serial number 3, in column (3), in
item (vi), namely:-

“Explanation. - For the purposes of this item, the term ‘business’ shall not include any
activity or transaction undertaken by the Central Government, a State Government or
any local authority in which they are engaged as public authorities.”.

2. This notification shall come into force with effect from 27
th
of July, 2018.

[F. No.354/13/2018-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: -The principal notification No. 11/2017 - Union Territory Tax(Rate) was published in the
Gazette of India, Extraordinary, dated the 28
th
June, 2017, vide number G.S.R. 702 (E), dated
the 28
th
June, 2017 and was last amended by notification No. 1/2018- Union Territory Tax
(Rate), dated the 25
th
January, 2018 vide number G.S.R. 75 (E), dated the 25
th
January, 2017.
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