AMENDMENTS IN THE UTGST ACT, 2017

S. No.

Amendment

Clause of the Finance (No. 2) Bill, 2024

1.

Sub-section (1) in Section 7 in the UTGST Act is being amended, so as to not levy union territory tax on Extra Neutral Alcohol used for manufacture of alcoholic liquor for human consumption.

[151]

2.

Section 8A in the UTGST Act is being inserted, so as to empower the Government to regularize non –levy or short levy of union territory tax where it is found that such non levy or short levy was a result of general practice.

[152]