Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017

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....f the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, ....

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..... the supplier has issued a tax invoice to the recipient charging Union Territory Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him."; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other ....