Rates for supply of services under UTGST Act - Amendment to the explanation meaning of "Declared Tariff" and "Specified Premises" - Seeks to amend Notification No 11/2017- Union Territory Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council.

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..... 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 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification number 11/2017- Union Territory Tax (Rate), of the Government of India, in the Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:- In the said notification, - (i) in paragraph 4 relating to Explanation, with effect from the 1st day o .....

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..... Financial Year ………(yyyy-yy)………. 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises as not a 'specified premises' by filing a declaration in the format specified at Annexure IX. Legal Name: - GSTIN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as a 'specified premises' for a Financial Year, shall be filed by a registered person on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Fi .....

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..... ellip;. (name of Person) do hereby declare that the premises at ………(address)…… shall not be a 'specified premises' for the Financial Year ………(yyyy-yy)……… 2. Further, I/We understand the said declaration will apply to the entire Financial Year specified in (1) above and will continue to apply to subsequent Financial Years also, unless I/We declare the premises to be a 'specified premises' by filing a declaration in the format specified at Annexure VII. Legal Name: - GSTIN/ARN: - PAN No. Name of Authorized Signatory: Signature of Authorized Signatory: (Dated acknowledgment) Note: 1. The above declaration, declaring the premises as not a 'specified premises', .....

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