The Ministry of Finance (MoF) on October 19, 2023, amended an older notification No.12/2017-Union Territory Tax (Rate), dated June 28, 2017, related to exemptions on intra-state supplies of services.
The following has been stated: -
•Against serial number 6, in column (3), in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
•Against serial number 7, in column (3), in the Explanation, in item(a), in sub-item(i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
•Against serial number 8, in column (3) in the proviso, in item (i), after the words “Department of Posts”, the words and brackets and the Ministry of Railways (Indian Railways)” shall be inserted.
•Against serial number 9, in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted
This notification shall come into force with effect from October 20, 2023.
The detailed notification is given in the document attached below.
[Notification No.13/2023-Union Territory Tax (Rate)]
