Notification 1/2023 - UTGST Rate
Date: February 28, 2023
Effective From: March 1, 2023
Subject
Amends notification No. 12/2017- Union Territory Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting
Content
G.S.R......(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 (12 of 2017), the Central Government, on being satisf…