In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 45/2017-Union Territory Tax (Rate),dated the 14th November, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1401(E), dated the 14th November, 2017, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force on the 18th day of July, 2022.

(Vikram Vijay Wanere)

Under Secretary to the Government of India