Notification No. 01/2020– Union Territory Tax (Rate)

“Amendment was made in the Notification No. 01/2020 –Central Tax (Rate), dated the 21st February, 2020.

In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28th June, 2017, namely:-

1. 1. in Schedule II – 6%, S. No. 242 and the entries relating thereto shall be omitted;
   2. in Schedule IV – 14%, for S. No. 228 and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: –
      

      “228.

      Any chapter

      Lottery”.

    

   Notification No : Notification No. 01/2020 – Union Territory Tax (Rate)

   Subject: Seeks to amend notification No. 1/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify rate of GST on supply of lottery.

   Date of Issue: 21st February, 2020

   English File: Click hare.

   Hindi File: Click hare.