Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act - for the words “and State Legislatures” the words “State Legislatures, Courts and Tribunals” shall be substituted - Seeks to amend notification No. 13/2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....NANCE (Department of Revenue) NOTIFICATION NO. 02/2023- Union Territory Tax (Rate) New Delhi, the 28th February, 2023 G.S.R. 146(E).-- In exercise of 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 notific....