Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - entries substituted - Notification No 17/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

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....of Revenue) Notification No. 16/2023- Union Territory Tax (Rate) New Delhi, 19th October, 2023 G.S.R. 773 (E).-In exercise of the powers conferred by sub-section (5) 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 Govern....

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....hall be inserted, namely, - "(d) "Company" has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013).". 2. This notification shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] (Rajeev Ranjan) Under Secretary to the Government of India Note:-The principal notific....