Union Territory Tax (Rate)
Corrigendum - 13/2017- Union Territory Tax (Rate)
25-09-2017
Corrigendum to Notification No. 13/2017- Union Territory Tax (Rate)
Government of India
Ministry of Finance
(Department of Revenue)
CORRIGENDUM
New Delhi, the 25th of September, 2017
GSR (E). - In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Union Territory Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) vide number G.S.R. 704 (E), dated the 28th June, 2017,at page 53, in the Table, against serial number 2, in column(2), for -
| (2) |
| “Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”, |
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| (2) |
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“Services provided by an individual advocate including a senior advocate or firm of advocates byway of legal services, directly or indirectly. Explanation.- “legal service”means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.”. |
[F. No. 336/20/2017- TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Notifications
- Notification No. 09/2024 - 08-10-2024 - Seeks to amend Notification No.13/2017-Union Territory Tax (Rate) dated 28.06.2017
- Notification No. 05/2021 - 14-06-2021 - Seeks to provide the concessional rate of UTGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021.
- Notification No. 03/2019 - 29-03-2019 - Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
