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. - 02/2023 - Union Territory GST (UTGST) Rate

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 amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28 th June, 2017 , namely:- In the said notification, in the Explanation, in clause (h), for the words and State Legislatures the words State Legislatures, Courts and Tribunals shall be substituted. 2. This notification shall come into force with effect from the 01st March, 2023. [F. No. CBIC-190354/21/2023-TO(TRU-II)-CBEC] RAJEEV RANJAN Under Secy. Note : -The principal notification no. 13/2017 - Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28th June, 2017 and was last amended vide notification no. 05/2022 -Union Territory Tax (Rate), dated the 13th July, 2022 published in the official gazette vide number G.S.R. 549(E), dated the 13th July, 2022.