[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION No. 18/2023- Union Territory Tax (Rate)

New Delhi, the 19^th October, 2023

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax  Act, 2017 (14 of 2017), the Central Government, being satisfied that it is necessary in the public interest so  to  do,  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. 2/2017-Union Territory (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 711(E), dated the 28^th June, 2017, namely:-:-

In the said notification, in the Schedule, after S. No. 94 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

2. This notification shall come into force with effect from the 20^th day of October, 2023.

[F. No. CBIC-190354/195/2023-TO(TRU-II)-CBEC]

Vikram Wanere

Under Secretary  

Note:- The principal notification No. 2/2017- Union Territory Tax (Rate), dated the 28^th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 711(E)., dated the 28^th June, 2017 and was last amended by notification No. 04/2023 – Union Territory Tax (Rate), dated the 28^th February, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 152(E)., dated the 28^th February, 2023.