G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the UTGST Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017)
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Notification No 7/2018 – Union Territory Tax: Rescinds notification No. G.S.R. 316(E) dated 31st March, 2018
G.S.R. (E).- In exercise of the powers conferred under sub-section (1) of section 22 of the UTGST Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017)
Notification No. 1/2019 – Compensation Cess (Rate): Exempts any supply of goods by a retail outlet established in the departure area of an international airport, beyond the immigration counters, to an outgoing international tourist.
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the GST (Compensation to States) Act, 2017 (15 of 2017), read with sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017
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Notification No. 1/2019 – GST Compensation: Seeks to bring into force the GST (Compensation to States) Amendment Act, 2018
Important Keyword: F. No. S. 31011/10/2018-ST-II-DoR, Notification No. 1/2019 – GST Compensation, Section 1(2) GST Act...
Notification No. 01/2019 – Union Territory Tax (Rate): Seeks to rescind notification No. 8/2017-Union Territory Tax (Rate) dated 28.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts
Important Keyword: F.No.20/06/16/2018-GST (Pt. II), Notification No. 01/2019 – Union Territory Tax (Rate), Section...
Notification No. 2/2019 – Union Territory Tax (Rate): To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year up to Rs 50 lakhs
Important Keyword: Section 9(4) UTGST Act 2017, Section 9(1) UTGST Act 2017, Section 31(3) CGST Act 2017, Section...
Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate)
Important Keyword: F.No.354/32/2019-TRU, Notification No. 03/2019- Union Territory Tax (Rate). [F.No.354/32/2019-TRU]...
Corrigendum to Notification No. 03/2019 – Union Territory Tax (Rate)
Important Keyword: F.No.354/32/2019-TRU, Notification No. 03/2019- Union Territory Tax (Rate). [F.No.354/32/2019-TRU]...
Notification No. 03/2019 – 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 for real estate sector.
Important Keyword: GST, UTGST, CGST, IGST, SGST, Section 7(4)(3)(1) UTGST Act 2017, Section 8(1), Section...
Notification No. 04/2019 – 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 for real estate sector.
Important Keyword: GST, UTGST, CGST, Notification No. 04/2019 - Union Territory Tax (Rate), F. No.354/32/2019 -TRU,...
Notification No. 05/2019 – Union Territory Tax (Rate): Seeks to amend notification No. 13/2017- Union Territory Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
Important Keyword: Section 7(3) UTGST Act 2017, Notification No. 05/2019 - Union Territory Tax (Rate), F. No....
Notification No. 06/2019 – Union Territory Tax (Rate): Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
Important Keyword: Section 7(4)(3)(1) UTGST Act 2017, Section 21(xxvii) UTGST Act 2017, Section 148 CGST Act 2017, F....