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GST > 2018 Notifications

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

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST 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,

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Notification No. 13/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 11/2017- Union Territory Tax (Rate) so as to notify UTGST rates of various services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

G.S.R       (E).- In exercise of the powers conferred by sub-section (1) of section 7, sub- section (1) of section 8 and clause (iv) and clause (v) of section 21 of the UGST Act, 2017 (14 of 2017)

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Notification No. 14/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 12/2017- Union Territory Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.

G.S.R   (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government,

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Notification No. 15/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/ non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).

GSR……(E).- In exercise of the powers conferred by sub-section (3) of section 7 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

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