UTGST Notification no. 17/2017 – Notification of CGST Act extends to UTGST Act

Ankita Khetan | Oct 24, 2017 |

UTGST Notification no. 17/2017 – Notification of CGST Act extends to UTGST Act

UTGST Notification no. 17/2017 – Notification of CGST Act extends to UTGST Act

Notifications issued under CGST Act are extended to UTGST Act

Section 21 of UTGST Act,2017 relates toApplication ofprovisions ofCentral Goodsand ServicesTax 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. 17/2017 – Union Territory Tax

New Delhi, the 24th October, 2017
2 Kartika, Saka 1939

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section(3) of section 22 read with section 21 of the Union Territory Goods and Services Tax Act,2017 (No. 14 of the 2017) (hereinafter referred to as the said Act), the CentralGovernment, on the recommendations of the Council, hereby notify that subject toprovisions of the said Act and the rules made thereunder, the notifications issued underthe Central Goods and Services Tax Act, 2017 (No. 12 of 2017) relating to the subjectsreferred in section 21 of the said Act are automatically extended to the said Act.
2. This notification shall come into force with effect from the 22nd day of June, 2017.

[F. No. 31011/25/2017-ST-I-DoR]

(S. R. Meena)
Under Secretary to the Govt. of India


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