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 8(1) UTGST Act 2017, Notification No. 8/2017- Union Territory Tax (Rate), Notification No. 22/2018- Union Territory Tax (Rate).

[F.No.20/06/16/2018-GST (Pt. II)]
Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]

New Delhi, the 29^th January, 2019

Notification No. 01/2019 – Union Territory Tax (Rate)

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax 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, hereby rescinds the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 8/2017- Union Territory Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, vide number G.S.R.717 (E), dated the 28^th June, 2017, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force with effect from the 1^st day of February, 2019.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: – The principal notification No. 8/2017- Union Territory Tax (Rate), dated the 28^th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R.717 (E), dated the 28^th June, 2017 and was last amended vide notification No. 22/2018- Union Territory Tax (Rate), dated the 6^th August, 2018, published vide number G.S.R. 745 (E), dated the 6^th August, 2018.

Read More: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Web Stories: Notification No. 47/2019 – Central Tax: Seeks to make filing of annual return under section 44 (1) of CGST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.

Download Pdf: https://taxinformation.cbic.gov.in/