Seeks to supersede notification 15/2021- UTT(R) and amend Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017. - 22/2021 - Union Territory GST (UTGST) Rate
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Eligibility narrowing for UTGST benefits: replaces broader beneficiaries with union territory or local authority, removes conditions. The notification amends the Union Territory Tax (Rate) schedule by replacing references to 'Union territory, a local authority, a Governmental Authority or a Government Entity' with 'Union territory or a local authority' for specified items, and omitting the related entries in the condition column for those items, thereby removing prior conditional qualifications.
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Provisions expressly mentioned in the judgment/order text.
Eligibility narrowing for UTGST benefits: replaces broader beneficiaries with union territory or local authority, removes conditions.
The notification amends the Union Territory Tax (Rate) schedule by replacing references to "Union territory, a local authority, a Governmental Authority or a Government Entity" with "Union territory or a local authority" for specified items, and omitting the related entries in the condition column for those items, thereby removing prior conditional qualifications.
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