[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. 10/2023-Union Territory Tax (Rate)

New Delhi, the 26^th July, 2023

G.S.R. (E).- In  exercise  of  the  powers  conferred  by  sub-section  (1)  of  section 8of the Union Territory Goods  and  Services  Tax  Act,  2017  (14  of  2017),  the  Central  Government,  on  the recommendations of the Council, on being satisfied that it is necessary in public interest so to do,  hereby makes the following amendments in the notification of the  Government  of  India in  the  Ministry  of  Finance  (Department  of  Revenue),  No.26/2018-Union Territory Tax   (Rate),   dated   the   31^st December,   2018,   published   in   the   Gazette   of   India, Extraordinary,  Part  II,  Section  3,  Subsection  (i), vide number  G.S.R.  1269 (E), dated the 31^st December, 2018, namely: -  

In the said notification, -

(A) in the opening paragraph, for the phrase “paragraph 4.41”, the phrase “paragraph 4.40”, shall be substituted;

(B) in the Explanation, -  

(i) for clause (a), the following clause shall be substituted, namely: —

“(a) “Foreign Trade Policy” means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31^st March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 1565 (E). dated the 31^st March, 2023;”

(ii) for clause (b), the following clause shall be substituted, namely: —

“(b) “Handbook of Procedures” means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1^st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1^st April, 2023;”

2. This notification shall come into force on the 27^th July, 2023.  

[F. No. 190354/133/2023-TRU]  

(Nitish Karnatak)

Under Secretary to the Government of India

Note: - The principal notification No. 26/2018 – Union Territory Tax (Rate), dated the 31^st December, 2018 was published in the Gazette of India, Extraordinary, Part  II,  Section  3,  Sub-section  (i), vide number G.S.R. 1269(E), dated the 31^st December, 2018 and was last amended by notification No. 17/2019 – Union Territory Tax (Rate), dated the 30^th September, 2019 vide published in the Gazette of India, Extraordinary, Part  II,  Section  3,  Sub-section  (i),  vide number G.S.R. 720(E), dated the 30^th September, 2019 .