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Seeks to further amend notification No. 1/2017-Union Territory Tax (Rate) dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting. - 24/2018 - Union Territory GST (UTGST) Rate
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GST rate amendments revise tariff classifications and valuation treatment, altering schedule entries and applicability across UTGST rates. Amendments to the Union Territory GST rate notification add a cross reference to the Central GST Act and modify multiple UTGST schedules by inserting, omitting, renumbering and substituting tariff entries and descriptions, including a deeming valuation provision for mixed supplies; the amendments specify HS headings for new items and take effect on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendments revise tariff classifications and valuation treatment, altering schedule entries and applicability across UTGST rates.
Amendments to the Union Territory GST rate notification add a cross reference to the Central GST Act and modify multiple UTGST schedules by inserting, omitting, renumbering and substituting tariff entries and descriptions, including a deeming valuation provision for mixed supplies; the amendments specify HS headings for new items and take effect on the stated commencement date.
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