Union Territory Tax Notifications
UTGST Notification 10/2017
Title | Notifies Fixing of rate of interest per annum |
Number | 10/2017 |
Date | 30-06-2017 |
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(1) In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of Goods and Services Tax Council, hereby fixes the rate of interest per annum for the purposes of the sections as specified in column (2) of the Table below as mentioned in the corresponding entry in column (3) of the said Table, namely:-
Table
(2) This notification shall come into force with effect from the 1st day of July, 2017.