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GST > Union Territory Tax (Rate) 2018 Notifications

Notification No. 1/2018 – 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 25th meeting held on 18.01.2018.

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

Notification No. 2/201 8 – 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 25th meeting held on 18.01.201.

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,

Notification No. 4/2018 – Union Territory Tax (Rate): Seeks to provide special procedure with respect to payment of tax by registered person supplying service by way of construction against transfer of development right and vice versa.

G.S.R……(E).- In exercise of the powers conferred by section 21 of UTGST Tax Act, 2017 (14 of 2017) read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017),

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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