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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 11/2018- Union Territory Tax (Rate)
New Delhi, the May 28th 2018
G.S.R. (E).- 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 further 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, after S. No. 6 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: -
TABLE
S.
No.
Tariff item,
sub-heading,
heading or
Chapter

Description of Goods
Supplier of
goods
Recipient of
supply
(1) (2) (3) (4) (5)
7. Any Chapter Priority Sector Lending
Certificate
Any registered
person
Any registered
person

[F. No. 354/124/2018- TRU]

(Pramod Kumar)
Deputy Secretary to Government of India

Note: - The principal notification No.4/2017- Union Territory Tax (Rate), dated the 28th June,
2017, was 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 and last amended by Notification No.
43/2017- Union Territory Tax(Rate) dated 14th November, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1399 (E), dated the
14th November, 2017.
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