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

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 22/2021- Union Territory Tax (Rate)
New Delhi, 31
st
December, 2021.
G.S.R......(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7, subsection (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 being satisfied that it is
necessary in the public interest so to do, on the recommendations of the Council, and in supersession of
notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 15/2021 – Union
Territory Tax (Rate), dated the 18
th
November, 2021, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i), vide number G.S.R. 809(E), dated the 18
th
November, 2021, hereby makes the
following 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 28thJune, 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, in the TABLE, against serial number 3,-
1) in column (3), in the heading ‘Description of Service’, in items (iii),(vi),(ix) and (x), for the
words “Union territory, a local authority, a Governmental Authority or a Government Entity”
the words “Union territory or a local authority” shall be substituted;
2) in column (3),in the heading ‘Description of Service’, in item (vii), for the words “Union
territory, local authority, a Governmental Authority or a Government Entity” the words
“Union territory or a local authority” shall be substituted;
3) in column (5), in the heading ‘Condition’, the entries against items (iii),(vi),(vii),(ix) and (x),
shall be omitted.
2. This notification shall come into force with effect from the 1st day of January, 2022.

[F. No.354/79/2021-TRU]


(Gaurav Singh)
Deputy 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 28th June, 2017 and last
amended by notification No. 06/2021-Union Territory Tax (Rate), dated the 30
th
September, 2021 vide number
G.S.R. 691(E), dated the 30
th
September, 2021.


12/31/2021
XRajeev Ranjan
Rajeev Ranjan
Under Secretary
Signed by: Rajeev Ranjan
notifications no 22 2021 union territory tax rate | iKargos