Seeks to amend Notification No. 12/2017- Union Territory Tax (Rate), dated the 28th June, 2017

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....conferred by sub-sections (3) and (4) of section 7, sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public inte....

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.... Mizoram, Nagaland, Sikkim, Tripura or at Bagdogra located in West Bengal"; (ii) against serial number 18, in column (3), the explanation shall be omitted;  (iii) against serial number 21A, in column (3), after clause (f), the following explanation shall be inserted, namely:- "Explanation. - Nothing contained in this entry shall apply to services provided by a goods....

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.... thereto, the following serial number and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "42A Heading 9973 Services by way of grant of exclusive right of way or access, license and authority to demand, collect and appropriate toll fee by the Central Government, State Government, Union Territory, Loca....

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....by road and issues a consignment note by whatever name called.' (ii) after clause (zzc), the following clause shall be inserted, namely: - '(zzca) "seed" means any plant material, including seedlings, tubers, bulbs, rhizomes, roots, cuttings, all types of grafts, tissue culture plantlets, and other vegetatively propagated material, used or intended for use in propagation or sowin....