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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. 36 /2017- Union Territory Tax (Rate)

New Delhi, the 13
th
October, 2017

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 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 28
th
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 28
th
June, 2017, namely:-

In the said notification,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries
shall be inserted, namely: -
TABLE

Sl.
No.
Tariff item,
sub- heading,
heading or
Chapter

Description of Goods
Supplier of
goods
Recipient of
supply
(1) (2) (3) (4) (5)
6. Any Chapter Used vehicles, seized
and confiscated goods,
old and used goods,
waste and scrap
Central
Government,
State
Government,
Union territory or
a local authority
Any registered
person


[F. No. 354/117/2017- TRU (Pt. III)]


(Ruchi Bisht)
Under Secretary to Government of India
notifications no 36 2017 union territory tax rate | iKargos