Rates for supply of services under UTGST Act - Serial no. 8 amended -Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate),dated the 28th June, 2017

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..... 024 G.S.R. 618(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 the Central Goods and Services Tax Act, 2017 (12 .....

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..... of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation]. . (ii) in column (3), in item (vii), after the brackets and figures (iva), , the brackets and figures (ivb), shall be inserted. .....

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