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of <h1>Tax Rate Cut: TCS Reduced from 0.5% to 0.25% under UTGST and CGST Acts, Effective on Gazette Publication.</h1> The Central Government, following the Council's recommendations, has amended Notification No. 12/2018-Union Territory Tax, dated September 28, 2018. The amendment changes the rate of tax collection at source (TCS) from 'half per cent.' to '0.25 per cent.' under the Union Territory Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. This amendment will take effect upon its publication in the official gazette.
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