Exemptions on supply of services under UTGST Act - entries added - Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

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..... New Delhi, the 19th October, 2023 G.S.R. 764 (E).- In exercise of the powers conferred by sub-sections (3) and (4) of section 7 , sub-section (1) of section 8 and clause (iv) 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 and section 148 of the Central Goods and Services Tax Act, 2017 ( .....

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..... 3B Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil ; (2.) against serial number 6, in column (3),in item .....

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..... on shall come into force with effect from the 20th day of October, 2023. [F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC] (Rajeev Ranjan) Under Secretary to the Government of India Note : The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide .....

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