Section 8 UTGST Act 2017 : Power to grant exemption from tax

By | April 23, 2017
(Last Updated On: June 29, 2018)

Section 8 UTGST Act 2017

[ Section 8 UTGST Act 2017 Notified w.e.f 01.07.2017 vide  Notification No. 3/2017 – Union Territory Tax Dated 28th June, 2017 ]

Section 8 UTGST Act 2017 deals with Power to grant exemption from tax and is covered in CHAPTER III LEVY AND COLLECTION OF TAX

(Note UTGST Act 2017 also known as THE UNION TERRITORY GOODS AND SERVICES TAX ACT 2017 received the assent of the President of India on the 12th April 2017 . UTGST Act 2017 is an act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Union territories and for matters connected therewith or incidental thereto.)

Power to grant exemption from tax.

8. (1) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by notification [ Refer Notes Below], exempt generally either absolutely or subject to such conditions as may be specified therein, goods or services or both of any specified description from the whole or any part of the tax leviable thereon with effect from such date as may be specified in such notification.

(2) Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, on the recommendations of the Council, by special order in each case, under circumstances of an exceptional nature to be stated in such order, exempt from payment of tax any goods or services or both on which tax is leviable.

(3) The Central Government may, if it considers necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub-section (2), insert an explanation in such notification or order, as the case may be, by notification at any time within one year of issue of the notification under sub-section (1) or order under sub-section (2), and every such explanation shall have effect as if it had always been the part of the first such notification or order, as the case may be.

(4) Any notification issued by the Central Government under sub-section (1) of section 11 or order issued under sub-section (2) of the said section of the Central Goods and Services Tax Act shall be deemed to be a notification or, as the case may be, an order issued under this Act.

Explanation.—For the purposes of this section, where an exemption in respect of any goods or services or both from the whole or part of the tax leviable thereon has been granted absolutely, the registered person supplying such goods or services or both shall not collect the tax, in excess of the effective rate, on such supply of goods or services or both.


Note

17 Notification No 12/2018 Union Territory Tax (Rate) Dated 29th June, 2018 Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.09.2018.

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

  1. UTGST exempt goods notified under section 8 (1) of UTGST Act 2017  vide Notification No. 2/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  2. 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1) under IGST Act 2017  vide Notification No. 3/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  3. Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) of UTGST Act and section 55 CSD of CGST Act vide Notification No. 7/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  4. UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1) of UTGST Act vide Notification No. 8/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  5. Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1) of UTGST Act 2017 vide Notification No. 9/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  6. UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1) of UTGST Act 2017 vide Notification No. 10/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  7.  Rates for supply of services under UTGST Act vide Notification No. 11/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  8. The exemptions on supply of services under UTGST Act vide Notification No. 12/2017-Union Territory Tax (Rate) Dated the 28th June, 2017
  9. Seeks to amend notification No. 11/2017-UTT(R), to reduce UTGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge UTGST @ 6% vide Notification No 20/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017
  10. Seeks to amend notification No. 12/2017-CT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP. vide Notification No 21/2017 Union Territory Tax (Rate) Dtd 22nd Aug 2017
  11. Seeks to amend notification No. 11/2017- UTT(R) to reduce UGST rate on specified supplies of Works Contract Services vide Notification No 24/2017 Union Territory Tax (Rate) dated21st September, 2017
  12. Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017 : Notification No 25/2017 Union Territory Tax (Rate) Dated 21st September, 2017
  13. Exempt certain supplies to NPCIL vide Notification No 26/2017 Union Territory Tax (Rate) Dated 21st September, 2017
  14. Seeks to amend notification no. 2/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to GST council decisions regarding gst exemptions Vide Notification No 28/2017 Union Territory Tax (Rate) Dated 22nd September, 2017
  15. Seeks to prescribe Union Territory tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions vide Notification No 40/2017-Union Territory Tax (Rate) Dated 23rd October, 2017

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