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TMI BlogRates for supply of services under UTGST Act - conditions added - Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.X X X X Extracts X X X X X X X X Extracts X X X X ..... w Delhi, the 19th October, 2023 G.S.R. 761 (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 section 148 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided further that where the supplier of input service in the same line of business charges Union Territory tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B Union Territory tax at the rate of 6% (Rs. 48). If B charges A Union Territory tax at the rate of 2.5%, he sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under Secretary to the Government of India Note : -The principal notification number 11/2017 -Union Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) ,vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended vide notification number 06/2023-Union Tax (Rate), dated the 26th July, 2023 publi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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