Notification No 22/2018 Union Territory Tax (Rate) : Exemption for RCM on supply from unregistered person

By | August 6, 2018
(Last Updated On: August 7, 2018)

Notification No 22/2018 Union Territory Tax (Rate)

Summary of Notification No 22/2018 Union Territory Tax (Rate)

Notification No 22/2018 Union Territory Tax (Rate) Dated  6th August, 2018 Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2019.

Read Notification No 22/2018 Union Territory Tax (Rate)

[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
Central Board of Indirect Taxes and Customs

Notification No. 22/2018 –Union Territory Tax (Rate)

New Delhi, the 6th August, 2018

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 8/2017 –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. 717 (E), dated the 28th June, 2017, and last amended vide notification No. 12/2018- Union Territory Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 596 (E), dated the 29th June, 2018, namely:-

In the said notification, for the figures, letters and words “30th day of September, 2018”, the figures, letters and words “30th day of September, 2019” shall be substituted

[F. No.349/58/2017-GST (Pt.)]
(Dr. Sreeparvathy S.L)
Under Secretary to the Government of India

Note: – The principal notification No. 8/2017-Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 717 (E), dated the 28thJune, 2017 and last amended vide 10/2018- Union Territory Tax (Rate), dated the 29th June, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 596 (E), dated the 29th
June, 2018.

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