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Home Acts & Rules Bill Bills Finance Bill, 2022 Part - = Union Territory Goods and Services Tax Chapters List This

Union Territory Goods and Services Tax - Finance Bill, 2022

Chapter: IV
INDIRECT TAXES
Union Territory Goods and Services Tax
Clause 121 : Amendment of notification issued under section 21 of Union Territory Goods and Services Tax Act read with subsections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, retrospectively.

        Clause 121 seeks to amend notification number G.S.R. 747(E), dated the 30th June, 2017, so as to notify rate of interest und....
Clause 122 : Retrospective exemption from or levy or collection of, Union territory tax in certain cases.

        Clause 122 seeks to provide retrospective exemption from Union territory tax in respect of supply of unintended waste genera....
Clause 123 : Retrospective effect to notification issued under clause (i) of section 21 of Union Territory Goods and Services Tax Act read with subsection (2) of section 7 of Central Goods and Services Tax Act.

        Clause 123 seeks to give retrospective effect to the notification of the Government of India in the Ministry of Finance (Dep....
 

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