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TMI BlogSeeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... te) New Delhi, the 30th September, 2021 G.S.R. 691(E). -In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 7 , sub-section (1) of section 8 , clause (iv), clause (v) 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 , sub-section (1) of section 16 and sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... serial number 17, - (i) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (ii) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely- (3) (4) (5) (ii) Temporary or permanent transfer or permitting the use or e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the brackets, letters and word (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) shall be substituted; (d) against serial number 27,- (i) item (i) and the entries relating thereto in columns (3), (4) and (5) shall be omitted; (ii) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) casinos or race clubs or any place having casinos or race clubs or (b) sporting events like Indian Premier League. 14 - . (f) against serial number 38, in column (3), in Explanation, for the figures, words and letter 234 of Schedule I , the figures, letter and words 201A of Schedule II shall be substituted. 2. This notification shall come ..... X X X X Extracts X X X X X X X X Extracts X X X X
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