13/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act

13/2017-Union Territory Tax (Rate),dt. 28-06-2017 To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 13/2017- Union Territory Tax (Rate)

New Delhi, the 28^th June, 2017

GSR......(E).-In exercise of the powers conferred by sub- section (3) 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 notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of union territory tax leviable under section 7 of the said Union Territory Goods and Services Tax Act, shall be paid on reverse charge basis by the recipient of the such services as specified in Column (4) of the said Table:- Since the Notification was so long we have not mentioned full notification here, You can download full notification from below link: To Download Notification Click Here: