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of <h1>Amendments to Union Territory Tax Notification: Changes in Service Descriptions Effective Jan 1, 2022, Removing 'Governmental Authority' References.</h1> The Central Government has issued Notification No. 16/2021 to amend Notification No. 12/2017 concerning Union Territory Tax (Rate). Effective from January 1, 2022, the amendments involve changes to the description of services in the notification's table. Specifically, references to 'a Governmental authority or a Government Entity' are removed from certain service descriptions. Additionally, provisions are added to exclude services supplied through an electronic commerce operator from certain clauses, as specified under the Union Territory Goods and Services Tax Act, 2017. These changes are made under the authority of the Union Territory Goods and Services Tax Act and the Central Goods and Services Tax Act.
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