The Ministry of Finance on January 05, 2024, issued a corrigendum to an older notification no. 01/2024-Union Territory Tax (Rate) related to the Union Territory Goods and Services Tax Act, 2017.
The following has been stated:
• It states that at page number 4, in line 39 to line 43,
For “The principal notification No.1/2017-Central Tax (Rate), dated June 28, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated June 28, 2017, and was last amended by notification No. 17/2023 –Central Tax (Rate), dated October 19, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated October 19, 2023.”,
Read “The principal notification No.1/2017-Union territory tax (Rate), dated June 28, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710(E), dated June 28, 2017, and was last amended by notification No. 17/2023 –Union Territory Tax(Rate), dated October 19, 2023, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 776(E), dated October 19, 2023.”.
[Notification No 190354/223/2023-TRU]