The Central Board of Indirect Taxes and Customs (CBIC) on July 10, 2024, issued a notification regarding the intra-Union Territory taxable supplies made through it by other suppliers where the consideration with respect to such supplies is to be collected by the said operator.
It is stated that on the recommendations of the Council, the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 12/2018-Union Territory Tax, dated September 28, 2018, has been issued:
In the said notification, for the words “half per cent.”, the figure and word “0.25 per cent.” have been substituted.
This notification shall come into force from July 10, 2024.
[Notification No. 01/2024- Union Territory Tax]
