1
[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. 10/2019- Union Territory Tax (Rate)
New Delhi, the 10
th
May, 2019
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of
section 7, sub-section (1) of section 8, clause (iv), clause (v) and clause (xxvii) of section 21 of
the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5)
of section 15, sub-section (1) of section 16 and section 148 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 further 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 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, namely:-
In the said notification, -
(i) in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5),
for the figures and letters “10
th
”, wherever they occur, the figures and letters “20
th
”
shall be substituted;
(ii) in Annexure IV, for the figures and letters “10
th
”, at both the places where they occur,
the figures and letters “20
th
” shall be substituted.
[F. No.354/32/2019-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification No. 11/2017 - Union Territory Tax (Rate), dated the 28
th
June,
2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated
the 28
th
June, 2017 and was last amended by notification No. 3/2019- Union Territory Tax
(Rate), dated the 29
th
March, 2019 published vide number G.S.R. 262 (E), dated the 29
th
March, 2019.