Seeks to amend notification No. 07/2019 - Union Territory Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. - 24/2019 - Union Territory GST (UTGST) Rate
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UTGST Rate amendment defines cement as goods under Customs Tariff Act chapter 2523, effective from 1 October 2019. Substitutes the Table entry at serial number 2 in Notification No. 07/2019 (Union Territory Tax (Rate)) to state: 'Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975.' The amendment is made under sub section (4) of section 7 of the Union Territory Goods and Services Tax Act, 2017, and comes into force on 1 October 2019.
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UTGST Rate amendment defines cement as goods under Customs Tariff Act chapter 2523, effective from 1 October 2019.
Substitutes the Table entry at serial number 2 in Notification No. 07/2019 (Union Territory Tax (Rate)) to state: "Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975." The amendment is made under sub section (4) of section 7 of the Union Territory Goods and Services Tax Act, 2017, and comes into force on 1 October 2019.
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