Notification No 11/2018 Union Territory Tax (Rate) : RCM on Priority Sector Lending Certificate (PSLC)

By | May 29, 2018
(Last Updated On: May 29, 2018)

Notification No 11/2018- Union Territory Tax (Rate)

Seeks to amend notification No. 04/2017- Union Territory Tax (Rate) dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) via Notification No 11/2018- Union Territory Tax (Rate) Dated May 28th 2018

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 11/2018- Union Territory Tax (Rate)

New Delhi, the May 28th 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 7 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.4/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713 (E), dated the
28th June, 2017, namely:-

In the said notification, after S. No. 6 and the entries relating thereto, the following serial
number and the entries shall be inserted, namely: –

TABLE

Notification No 11/2018- Union Territory Tax (Rate)

[F. No. 354/124/2018- TRU]
(Pramod Kumar)
Deputy Secretary to Government of India

Note: – The principal notification No.4/2017- Union Territory Tax (Rate), dated the 28th June,  2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 713(E), dated the 28th June, 2017 and last amended by Notification No.
43/2017- Union Territory Tax(Rate) dated 14th November, 2017 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1399 (E), dated the
14th November, 2017.

Download Notification Click here 

GST Reverse Charge Mechanism : Free Study Material

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