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Notification No. 16/2018 – Union Territory Tax (Rate): Seeks to amend notification No. 14/2017- Union Territory Tax (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.

G.S.R  (E).- In exercise of the powers conferred by clause (i) of section 21 of the UTGST Act, 2017 (14 of 2017), read with sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017

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Notification No. 17/2018 – Union Territory Tax (Rate): Seeks to insert explanation in an item in notification No. 11/2017-Union Territory Tax (Rate) by exercising powers conferred under section 8(3) of UTGST Act, 2017.

G.S.R            (E).- In exercise of the powers conferred by sub-section (3) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

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Notification No. 18/2018 – Union Territory Tax (Rate): Seeks to amend Notification 01/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give 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 (1) of section 7 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

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Notification No. 19/2018 – Union Territory Tax (Rate): Seeks to amend Notification 02/2017-Union Territory Tax (Rate),dt. 28-06-2017 to give 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-sections (1) of section 8 of the UTGST Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council,

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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).

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).

Apr 14, 2024 | , , ,

Important Keyword: GST, UTGST, CGST, SGST, IGST, Section 7(3) UTGST Act 2017, F. No. 354/13/2018- TRU, Notification...

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