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Notification No. 10/2017 – Union Territory Tax: Notifies Fixing of rate of interest per annum

G.S.R.….(E).- In pursuance of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of Central Goods and Services Tax Act, 2017

Notification No. 1/2018 – Compensation Cess (Rate): seeks to amend Notification No.1/2017-Compensation Cess (Rate).

G.S.R. (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017), the Central Government,

Notification No. 2/2018 – Compensation Cess (Rate): Seeks to amend Notification No. 1/2017 -Compensation Cess (Rate) dated 28.06.2017 togive effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018

G.S.R.    (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the GST (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council,

Notification No. 3/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

Notification No. 3/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under CGST Act, 2017 to be taxed under Reverse Charge Mechanism (RCM).

Important Keyword: Notification No. 3/2018 - Union Territory Tax (Rate), F. No. 354/13/2018- TRU, Section 7(3) UTGST...

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