Notification No 38/2017 Union Territory Tax (Rate) : Reverse Charge Supply : Unregistered person : Exemption

By | October 14, 2017
(Last Updated On: March 24, 2018)

UNION TERRITORY GOODS AND SERVICES TAX EXEMPTION FROM REVERSE CHARGE IN CASE OF INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON – AMENDMENT AND SUSPENSION OF NOTIFICATION NO.8/2017-UNION TERRITORY TAX (RATE), DATED 28-6-2017

[Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018 vide Notification No 10/2018 Union Territory Tax (Rate) Dated 23rd March, 2018 ]

NOTIFICATION NO 38/2017 UNION TERRITORY TAX (RATE),

 DATED 13-10-2017

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, namely:—

In the said notification, the proviso under Paragraph 1 shall be omitted.

2. The exemption contained in the notification No.8/2017-Union Territory Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 31st day of March, 2018.

Related Topic on GST 

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

 

Leave a Reply

Your email address will not be published.