SIGN IN SUBSCRIBE

News Update

We are deepening economic ties with India, says US official8 Dutch engineers build world’s longest bicycle - 180 feet, 11 inchesMake the amnesty equitableNon-bailable warrants keep piling up against Vijay Mallya; Latest comes in Rs 180 Cr loan default caseCBIC hikes Central Excise duty on crude to Rs 6000 per tonne w.e.f July 2Unpacking Legal Circulars: The Scoop on Warranty and GST ImplicationsAustralia hikes visa fees to USD 1600 for foreign studentsProposed Sec. 128A of GST Act - some ruminationsGovt notifies CBI Court in Kolkata u/s 43 of PMLACus - Uploading assessment order on portal is not sufficient compliance of intimation: HC‘Dangerous precedent’, says Biden on latest SC ruling on immunity to PresidentCus - If any refund arises out of any order passed by the Commissioner(A)/Tribunal, unless a stay order is obtained, refund must be granted after three months from the date of the order: HCNorth Korea claims its ballistic missile now capable of ferrying super-large warheadsST - Petitioner was subjected to pay tax for the services availed for generation of power - Since Notification 15/2017-ST has been struck down, respondent to refund tax already paid: HCUS Supreme Court grants part relief to Donald Trump in poll subversion caseST - Non-imposition of Penalty - Once it is a discretion to be exercised, there can be no substantial questions of law arising thereof: HCUS Economy to grow at 2.6% in 2024: OECDGST - Transitional Credit - Recording invoices in the books of account, extension of time allowed u/s 140(5) proviso - However, it does not provide date by which such application is to be filed: HCBIS developing hub to connect UPI with four ASEAN countriesGST - Exports - Refund of IGST - Broken rings and chains supplied for making jewellery - Value of gold sold by jeweller would be shown inclusive of what is received - Respondent has excluded such value while working out refund - Matter remanded: HCTsunami of e-Way bills indicates strong economic growth momentum: GovtGST - GSTAT was not constituted when petition was filed - Since constituted now, petitioner directed to exhaust alternate remedy by filing appeal before it: HCC-DAC partners with MosChip & Socionext for design of High Performance Computing ProcessorGoyal interacts with industry leaders at HyderabadIndia to be lead chair of Global Partnership on Artificial Intelligence
Untitled Document

[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
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

NOTIFICATION NO

02/2023-Union Territory Tax, Dated: May 25, 2023

G.S.R. 390(E). - In exercise of the power conferred by section 15 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 103 of the Goods and Services Tax Rules, 2017, the Central Government hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide G.S.R. 1004(E), dated the 8th October 2018, namely:-

1. In the said notification, in the Table, for Sl.No.3 and 4, and entries relating thereto, the following shall be substituted namely :-

Sl. No.
Name of Union territory of the Authority for Advance Ruling
Name and designation of the Member
(1)
(2)
(3)
"3. Dadra and Nagar Haveli and Daman and Diu

(i) Shri Yudhast Kumar, Joint Commissioner, CGST Daman

(ii) Shri Saurabh Mishra, Joint Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu".

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F.No.S-31011/35/2021-ST-I-DoR]

(Sunil Kumar)
Under Secy.

Note - The Principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1004(E), dated the 8th October, 2018 and subsequently amended, vide-

(i) Notification No.03/2019-Union territory Tax, dated the 16th May, 2019, published in the Gazette of India, vide number G.S.R. 366(E), dated the 16th May, 2019.

(ii) Notification No.05/2019-Union territory Tax, dated the 14th October, 2019, published in the Gazette of India, vide number G.S.R. 781(E), dated the 14th October, 2019.

(iii) Notification No.06/2019-Union territory Tax, dated the 24th December, 2019, published in the Gazette of India, vide number G.S.R. 948(E), dated the 24th December, 2019.

(iv) Notification No.01/2022-Union territory Tax, dated the 21st March, 2022, published in the Gazette of India, vide number G.S.R. 214(E), dated the 21st March, 2022, and

(v) Notification No.02/2022-Union territory Tax, dated the 25th November, 2022, published in the Gazette of India, vide number G.S.R. 849(E), dated the 25th November, 2022, and

TIOL Tube Latest

TIOL Tube
India's Path to Becoming a Superpower: An Interview with Pratap Singh

TOP NEWS


AR not Afar by SK Rahman

VISION 360



Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.

TII LATEST

TIOLCORPLAWS LATEST