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 satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017-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. 703 (E), dated the 28th June, 2017, namely: -

In the said notification, in the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted: -

2. This notification shall come into force with effect from 27th July,2023.

[F. No._CBIC-190354/133/2023-TO(TRU-II)-CBEC]

RAJEEV RANJAN, Under Secy.

Note : The principal notification no. 12/2017 - Union Territory Tax (Rate), dated the 28th June, 2017,was published in the Gazette of India, Extraordinary, vide number G.S.R. 703 (E), dated the 28th June, 2017 and last amended vide notification no. 01/2023 - Union Territory Tax (Rate), dated the 28th February, 2023 published in the official gazette vide number G.S.R. 145(E), dated the 28th February, 2023.