Seeks to amend Notification No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017
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....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, published in the Gazette o....
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....harging 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 than Central Government, State Government or Union territory....