The Ministry of Finance (MoF) on January 16, 2025, issued a notification regarding the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator for Union Territory Rate.
The Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification number 17/2017-Union Territory (Rate), dated June 28, 2017-
In the said notification, in the Explanation, for item (c), the following shall be substituted, namely,- “ “specified premises” has the same meaning as assigned to it in clause (xxxvi) of paragraph 4 of notification number 11/2017-Union Territory Tax (Rate) dated 28.06.2017.”.
This notification shall come into force with effect from April 01, 2025.
[Notification No. 08/2025-Union Territory (Rate)]
