[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. 14/2022-Union Territory Tax (Rate)
New Delhi, the 30th December, 2022

G.S.R…….(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,
hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance
(Department of Revenue), No. 4/2017- 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. 713(E), dated the 28th June, 2017,
namely:-

In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the following entries shall
be substituted, namely: -

2. This notification shall come into force with effect from the 1st day of January, 2023.

[F.No. CBIC-190354/316/2022-TRU Section-CBEC]
(Vikram Vijay Wanere)
Under Secretary

Note: - The principal notification No. 4/2017-Union Territory Tax (Rate), dated the 28th June, 2017, was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated
the 28thJune, 2017 and was last amended by notification No. 10/2021-Union Territory Tax (Rate) dated the 30th
September, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number
G.S.R. 705(E), dated the 30th September, 2021.