Executive Summary:
The Ministry of Finance, Department of Revenue, issued notifications on September 28, 2017, regarding the enforcement dates for amendment regulations in various territories. The notifications appoint the date of their publication in the Official Gazette as the date on which the provisions of the specified Regulations shall come into force. These regulations pertain to municipal governance, value-added tax, and entertainment tax.
Key Points / Main Content:
* **Andaman and Nicobar Islands Municipal Amendment Regulation, 2017:**
* S.O. 3188(E) appoints the publication date in the Official Gazette as the enforcement date for Regulation No. 5 of 2017.
* **Daman and Diu Value Added Tax Amendment Regulation, 2017:**
* S.O. 3189(E) appoints the publication date in the Official Gazette as the enforcement date for Regulation No. 4 of 2017.
* **Dadra and Nagar Haveli Value Added Tax Amendment Regulation, 2017:**
* S.O. 3190(E) appoints the publication date in the Official Gazette as the enforcement date for Regulation No. 3 of 2017.
* **Lakshadweep Panchayat Amendment Regulation, 2017:**
* S.O. 3191(E) appoints the publication date in the Official Gazette as the enforcement date for Regulation No. 1 of 2017.
* **Andaman and Nicobar Islands Entertainment Tax Repeal Regulation, 2017:**
* S.O. 3192(E) appoints the publication date in the Official Gazette as the enforcement date for Regulation No. 2 of 2017.
Impact Analysis:
* **Residents and Businesses in Andaman and Nicobar Islands:**
* *Impact:* Subject to changes in municipal governance and the repeal of entertainment tax.
* *Action Required:* Stay informed about the new municipal regulations and the implications of the entertainment tax repeal.
* **Businesses in Daman and Diu and Dadra and Nagar Haveli:**
* *Impact:* Subject to changes in Value Added Tax regulations.
* *Action Required:* Understand and comply with the amended VAT regulations.
* **Residents and Local Government in Lakshadweep:**
* *Impact:* Subject to changes in Panchayat regulations.
* *Action Required:* Understand and comply with the amended Panchayat regulations.
Key Entities Referenced
Ministry of Finance: The government ministry responsible for economic and financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for tax collection and administration.
Andaman Nicobar Islands Municipal Amendment Regulation, 2017: A regulation amending municipal laws in the Andaman and Nicobar Islands.
Daman Diu Value Added Tax Amendment Regulation, 2017: A regulation amending Value Added Tax laws in Daman and Diu.
Dadra Nagra Haveli Value Added Tax Amendment Regulation, 2017: A regulation amending Value Added Tax laws in Dadra and Nagar Haveli.
Lakshadweep Panchayat Amendment Regulation, 2017: A regulation amending Panchayat laws in Lakshadweep.
Andaman Nicobar Islands Entertainment Tax Repeal Regulation, 2017: A regulation repealing entertainment tax laws in the Andaman and Nicobar Islands.
DOR MAHENDRA NATH: Under Secretary in the Department of Revenue, Ministry of Finance.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la- 2794] ubZ fnYyh] 'kqØokj] flrEcj 29] 2017@vkf'ou 7] 1939
No. 2794] NEW DELHI, FRIDAY, SEPTEMBER 29, 2017/ASVINA 7, 1939
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वववव ििििववववभभभभाााागगगग))))
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 28 िसतंबर, 2017
ककककाााा....आआआआ.... 3333111188888888((((अअअअ))))....————अंडमान और िनकोबार (cid:20)ीप समहू (नगर पािलका) संशोधन िविनयम, 2017 (2017 का 5)
के िविनयम 1 के उप-िविनयम (2) (cid:20)ारा !द" शि#य$ का !योग करते ’ए, क)* सरकार एत+ारा सरकारी राजप- म) इस
अिधसूचना के !काशन क0 तारीख को उस तारीख के 3प म) िनयत करती ह ैिजस पर उ# िविनयम के उपबंध लाग ूह$गे।
[फा. सं. एस-31011/18/2017-एसटी-1-डीओआर]
मह*) नाथ, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 28th September, 2017
S.O. 3188(E).—In exercise of powers conferred by sub-regulation (2) of regulation 1 of the Andaman &
Nicobar Islands (Municipal) Amendment Regulation, 2017 (No. 5 of 2017), the Central Government hereby
appoint the date of publication of this notification in Official Gazette as the date on which the provisions of the
said Regulation shall come into force.
[F. No. S-31011/18/2017-ST-I DOR]
MAHENDRA NATH, Under Secy.
5940 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 28 िसतंबर, 2017
ककककाााा....आआआआ.... 3333111188889999((((अअअअ))))....————दमन व दीव मू(cid:6)य व7ध8त कर (संशोधन) िविनयम, 2017 (2017 का 4) के िविनयम 1 के
उप-िविनयम (2) (cid:20)ारा !द" शि#य$ का !योग करते ’ए, क)* सरकार एत+ारा सरकारी राजप- म) इस अिधसूचना के
!काशन क0 तारीख को उस तारीख के 3प म )िनयत करती ह ैिजस पर उ# िविनयम के उपबंध लागू ह$गे।
[फा. सं. एस-31011/18/2017-एसटी-1-डीओआर]
मह*) नाथ, अवर सिचव
NOTIFICATION
New Delhi, the 28th September, 2017
S.O. 3189(E).—In exercise of powers conferred by sub-regulation (2) of regulation 1 of the Daman &
Diu Value Added Tax (Amendment) Regulation, 2017 (No. 4 of 2017), the Central Government hereby appoint
the date of publication of this notification in Official Gazette as the date on which the provisions of the said
Regulation shall come into force.
[F. No. S-31011/18/2017-ST-I DOR]
MAHENDRA NATH, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 28 िसतंबर, 2017
ककककाााा....आआआआ.... 3333111199990000((((अअअअ))))....————दादर और नागर हवेली मू(cid:6)य व7ध8त कर (संशोधन), िविनयम 2017 (2017 का 3) के
िविनयम 1 के उप-िविनयम (2) (cid:20)ारा !द" शि#य$ का !योग करत े ’ए, क)* सरकार एत+ारा सरकारी राजप- म ) इस
अिधसूचना के !काशन क0 तारीख को उस तारीख के 3प म) िनयत करती ह ैिजस पर उ# िविनयम के उपबंध लाग ूह$गे।
[फा. सं. एस-31011/18/2017-एसटी-1-डीओआर]
मह*) नाथ, अवर सिचव
NOTIFICATION
New Delhi, the 28th September, 2017
S.O. 3190(E).—In exercise of powers conferred by sub-regulation (2) of regulation 1 of the Dadra &
Nagra Haveli Value Added Tax (Amendment) Regulation, 2017 (No. 3 of 2017), the Central Government hereby
appoint the date of publication of this notification in Official Gazette as the date on which the provisions of the
said Regulation shall come into force.
[F. No. S-31011/18/2017-ST-I DOR]
MAHENDRA NATH, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 28 िसतंबर, 2017
ककककाााा....आआआआ.... 3333111199991111((((अअअअ))))....————ल9(cid:20)ीप पंचायत (संशोधन) िविनयम, 2017 (2017 का 1) के िविनयम 1 के उप-
िविनयम (2) (cid:20)ारा !द" शि#य$ का !योग करते ’ए, क)* सरकार एत+ारा सरकारी राजप- म) इस अिधसूचना के !काशन
क0 तारीख को उस तारीख के 3प म) िनयत करती ह ैिजस पर उ# िविनयम के उपबंध लागू ह$गे।
[फा. सं. एस-31011/18/2017-एसटी-1-डीओआर]
मह*) नाथ, अवर सिचव¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
NOTIFICATION
New Delhi, the 28th September, 2017
S.O. 3191(E).—In exercise of powers conferred by sub-regulation (2) of regulation 1 of the
Lakshadweep Panchayat (Amendment) Regulation, 2017 (No. 1 of 2017), the Central Government hereby appoint
the date of publication of this notification in Official Gazette as the date on which the provisions of the said
Regulation shall come into force.
[F. No. S-31011/18/2017-ST-I DOR]
MAHENDRA NATH, Under Secy.
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 28 िसतंबर, 2017
ककककाााा....आआआआ.... 3333111199992222((((अअअअ))))....————अंडमान और िनकोबार (cid:20)ीप समहू मनोरंजन कर िनरसन िविनयम, 2017 (2017 का 2) के
िविनयम 1 के उप-िविनयम (2) (cid:20)ारा !द" शि#य$ का !योग करत े ’ए, क)* सरकार एत+ारा सरकारी राजप- म ) इस
अिधसूचना के !काशन क0 तारीख को उस तारीख के 3प म) िनयत करती ह ैिजस पर उ# िविनयम के उपबंध लाग ूह$गे।
[फा. सं. एस-31011/18/2017-एसटी-1-डीओआर]
मह*) नाथ, अवर सिचव
NOTIFICATION
New Delhi, the 28th September, 2017
S.O. 3192(E).—In exercise of powers conferred by sub-regulation (2) of regulation 1 of the Andaman &
Nicobar Islands Entertainment Tax Repeal Regulation, 2017 (No. 2 of 2017), the Central Government hereby
appoint the date of publication of this notification in Official Gazette as the date on which the provisions of the
said Regulation shall come into force.
[F. No. S-31011/18/2017-ST-I DOR]
MAHENDRA NATH, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.