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.

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Full Text of the Document

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....r>MINISTRY OF FINANCE (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 am....