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.
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