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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. 01/2023 -Union Territory Tax
(Rate)
New Delhi, the 28th February, 2023.
G.S.R......(E).-In exercise of the powers conferred by sub-sections (3) and
(4) of section 7, sub section (1) of section 8 and clause (iv) 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 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, hereby makes the following amendment
further to amend the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No.12/2017-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. 703 (E), dated the 28th June, 2017, namely:
-
In the said notification, in paragraph 3, in the Explanation, after clause (iv),
the following clause shall be
inserted, namely: -
“(iva) For removal of doubts, it is clarified that any authority, board or
body set up by the Central
Government or State Government including National Testing Agency for conduct of
entrance
examination for admission to educational institutions shall be treated as
educational institution for
the limited purpose of providing services by way of conduct of entrance
examination for admission
to educational institutions.”.
2. This notification shall come into force with effect from the 01st March,
2023.
[F.No.- CBIC-190354/21/2023-TO(TRU-II)-CBEC]
(Rajeev Ranjan)
Under Secretary
Note: The principal notification was published in the Gazette of India,
Extraordinary, vide Notification No. 12/2017
– Union Territory Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 703
(E), dated the 28th June, 2017 and
last amended by notification No. 15/2022 – Union Territory Tax (Rate), dated the
30th December, 2022 vide number
G.S.R. 928(E), dated the 30th December, 2022.
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