Page 64 - GSTL_2nd April 2020_Vol 35_Part 1

B8 GST LAW TIMES [ Vol. 35
“(iii) Dadra and Nagar Haveli and Daman and Diu;
(iv) Ladakh;”.
138. Amendment of section 26. — In section 26 of the Union Territory
Goods and Services Tax Act, in sub-section (1), in the proviso, for the words
“three years”, the words “five years” shall be substituted.
139. Retrospective exemption from, or levy or collection of, Union
territory tax in certain cases. — (1) Notwithstanding anything contained in the
notification of the Government of India in the Ministry of Finance (Department
of Revenue) number G.S.R. 710(E), dated the 28th June, 2017, issued by the Cen-
tral Government, on the recommendations of the Council, in exercise of the pow-
ers under sub-section (1) of section 7 of the Union Territory Goods and Services
Tax Act, 2017 (14 of 2017), -
(i) no Union territory tax shall be levied or collected in respect of
supply of fishmeal (falling under heading 2301), during the period com-
mencing from the 1st day of July, 2017 and ending with the 30th day of
September, 2019 (both days inclusive);
(ii) Union territory tax at the rate of six per cent. shall be levied or
collected in respect of supply of pulley, wheels and other parts (falling
under heading 8483) and used as parts of agricultural machinery (falling
under headings 8432, 8433 and 8436), during the period commencing
from the 1st day of July, 2017 and ending with the 31st day of December,
2018 (both days inclusive).
(2) No refund shall be made of all such tax which has been collected,
but which would not have been so collected, had sub-section (1) been in force at
all material times.

GOODS AND SERVICES TAX (COMPENSATION TO STATES)

140. Amendment of section 14. — In section 14 of the Goods and Ser-
vices Tax (Compensation to States) Act, 2017 (15 of 2017), in sub-section (1), in
the proviso, for the words “three years”, the words “five years” shall be substi-
tuted.

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