Government of India 

Ministry of Finance 

(Department of Revenue)

Notification No. 02/2022-Union Territory Tax

New Delhi, the 31st March, 2022

G.S.R (E).- In exercise of the powers conferred under the sub-section (1) and sub-section (2) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 02/2017-Union Territory Tax, dated the 27th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E)., dated the 27th June, 2017, namely:-

In the said notification, in the Table, after serial number3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

2. This notification shall come into force on the 1st day of April, 2022.

[F.No.190354/56/2022-TRU]

(Vikram Vijay Wanere) 

Under Secretary to the Government of India

Note: The principal notification No. 02/2017 Union Territory Tax, dated the 27th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 648(E), dated the 27th June, 2017, and was last amended by notification No. 01/2018 Union Territory Tax, dated the 1st January, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide number G.S.R. 03 (E) dated the 1st January, 2018.