Wait...
Search Global Export Import Trade Data
Recent Searches: No Recent Searches

Date: 30-12-2022
Notification No: NOTIFICATION No. 15/2022 -Union Territory Tax (Rate)
Issuing Authority: GST  
Type: Union Territory Tax (Rate)
File No: [F.No. CBIC-190354/316/2022-TRU Section-CBEC]
Subject: Seeks to amend notification No. 12/2017- Union Territory Tax (Rate)
Untitled 1

[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. 15/2022 -Union Territory Tax (Rate)
New Delhi, 30th December, 2022.

G.S.R......(E).-In exercise of the powers conferred by sub-sections (3) and (4) of section 7, sub-section (1)
and (3) 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 amendments 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,
(i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: -
“Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of
renting of residential dwelling to a registered person where, –

(v) the registered person is proprietor of a proprietorship concern and rents the residential
dwelling in his personal capacity for use as his own residence; and

(vi) such renting is on his own account and not that of the proprietorship concern.”;

(ii) S. No. 23A and the entries relating thereto, shall be omitted.

2. This notification shall come into force with effect from the 01st day of January, 2023.

[F.No. CBIC-190354/316/2022-TRU Section-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. 04/2022 – Union Territory Tax (Rate), dated the 13th July, 2022 vide number G.S.R.
546(E), dated the 13th July, 2022.

       

Get Sample Now

Which service(s) are you interested in?
 Export Data
 Import Data
 Both
 Buyers
 Suppliers
 Both
OR
 Exim Help
+


What is New?

Date: 24-05-2023
NOTIFICATION NO. 13/2023–CENTRAL TAX
Seeks to extend the due date for furnishing FORM GSTR-7 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Date: 24-05-2023
NOTIFICATION No. 12/2023 – CENTRAL TAX
Seeks to extend the due date for furnishing FORM GSTR-3B for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Date: 24-05-2023
NOTIFICATION No. 11/2023- Central Tax
Seeks to extend the due date for furnishing FORM GSTR-1 for April, 2023 for registered persons whose principal place of business is in the State of Manipur.

Date: 23-05-2023
NOTIFICATION No. 38/2023-Customs
Seeks to amend Australia FTA notification to make changes in tariff preference given to Coking Coal and Raw Cotton arising out of Finance Act, 2023

Date: 18-05-2023
Notification No. 36/2023 - Customs (N.T.)
Exchange rate Notification No. 36/2023-Cus (NT) dated 18.05.2023-reg

Date: 17-05-2023
NOTIFICATION No. 37/2023-Customs (N.T.)
Notification in relation to the rail link route connecting Bathnaha-Indian Customs Yard, Jogbani in Inda, and Nepal Customs Yard, Biratnagar in Nepal by amendment of Principal Notification No. 63/1994-Customs (N.T.) dated 21st November, 1994

Date: 15-05-2023
Notification No.22/2023-Central Excise
Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.

Date: 15-05-2023
Notification No.22/2023-Central Excise
Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.

Date: 15-05-2023
Notification No. 34/2023-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 10-05-2023
NOTIFICATION No. 10/2023 – Central Tax
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 5 Cr from 01 st August 2023.



Exim Guru Copyright © 1999-2023 Exim Guru. All Rights Reserved.
The information presented on the site is believed to be accurate. However, InfodriveIndia takes no legal responsibilities for the validity of the information.
Please read our Terms of Use and Privacy Policy before you use this Export Import Data Directory.

EximGuru.com

C/o InfodriveIndia Pvt Ltd
F-19, Pocket F, Okhla Phase-I
Okhla Industrial Area
New Delhi - 110020, India
Phone : 011 - 40703001