Notification No 43/2017 Union territory Tax (Rate) : reverse charge on raw cotton

By | November 15, 2017
(Last Updated On: May 30, 2018)

Notification No 43/2017 Union territory Tax (Rate)

seeks to amend notification no. 4/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton. vide Notification No 43/2017 Union territory Tax (Rate) Dated 14th November, 2017

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF
INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No 43/2017 Union territory Tax (Rate)

Dated 14th November, 2017

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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.4/2017- 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. 713 (E), dated the 28th June, 2017,
namely:-

In the said notification, in the TABLE, —

(i)after Sl. No. 4 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
“4A.5201Raw cottonAgriculturistAny registered person”.

2. This notification shall come into force with effect from the 15th day of November, 2017.

Download Complete Notification in PDF

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