CBIC / GST notification 11/2023- Union Territory Tax (Rate) · 29 Sept 2023
Official title
11/2023-Union Territory Tax (Rate) : Seeks to amend Notification No 01/2017- Union territory Tax (Rate) dated 28.06.2017.
Official record
Open source pageSummary
Check the official recordThe Central Government amends the Union Territory Tax (Rate) notification to include specified actionable claims under Schedule IV. The amendment inserts entry 227A for specified actionable claims into Schedule IV. It omits existing entries at S. No. 228 and 229 from Schedule IV. The notification also adds a clause to the explanation to define terms not explicitly defined in the notification by referencing the CGST Act, 2017, the IGST Act, 2017, and the UTGST Act, 2017. These changes take effect on 1 October 2023.
Key dates
Who is affected
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 11/2023- Union Territory Tax (Rate)
New Delhi, dated the 29^th September, 2023
G.S.R......(E):-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), the Central Government, on the recommendations of the Council, hereby makes the following further 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 28^th 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 28^th June, 2017, namely:-
In the said notification,
| (1) | (2) | (3) |
|---|---|---|
| "227A | Any Chapter | Specified actionable claim; |
Explanation: “specified actionable claim” as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of— (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;"; |
"(v) The words and expressions used and not defined in this notification, but defined in the Central Goods and Service Tax Act, 2017 (12 of 2017), the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), shall have the same meanings as assigned to them in those Acts."
[F.No. CBIC-190354/180/2023-TO(TRU-II)-CBEC]
(RAJEEV RANJAN)
Under Secretary
Note: - The principal notification No.1/2017-Union Territory Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated the 28^th June, 2017, and was last amended by notification No.09/2023 –Union Territory Tax (Rate), dated the 26^th July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 549(E), dated the 26^th July, 2023.
