Important Keyword: Notification 09/2017 UTGST Rate, GST TDS deductor exemption, Reverse charge exemption GST, Section 51 GST TDS, Unregistered supplier GST, UTGST exemption notification, GST TDS compliance, GST reverse charge relief, Government department GST exemption, GST registration TDS diductors,
Words: 741 Read time: 4 minutes.
Table of Contents
[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 28th June, 2017
Notification No. 09/2017 - Union Territory Tax (Rate): Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)
GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
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 exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the Central Goods and Services Tax Act, 2017 (12 of 2017), from any supplier, who is not registered, from the whole of the Union Territory tax leviable thereon under sub-section (4) of section 7 of the said Union Territory Goods and Services Tax Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Central Goods and Services Tax Act read with section 21 of the said Union Territory Goods and Services Tax Act.
2. This notification shall come into force with effect from the 1st day of July, 2017.
(Mohit Tewari)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 09/2017 - Union Territory Tax (Rate)
Q1. What is Notification No. 09/2017-UTT (Rate)?
Answer: It grants a reverse charge exemption for certain supplies received by GST TDS deductors from unregistered suppliers.
The exemption is available subject to prescribed conditions and applies under the UTGST framework.
Q2. Who can claim this exemption?
Answer: Eligible TDS deductors registered under GST solely because of TDS obligations.
The deductor must satisfy all conditions mentioned in the notification.
Q3. Does every government department qualify?
Answer: No.
Eligibility depends on whether the entity is registered only because of GST TDS requirements and not for other taxable activities.
Q4. What is Section 51 of the CGST Act?
Answer: Section 51 contains provisions relating to GST Tax Deducted at Source (TDS).
Specified entities must deduct GST when making payments exceeding prescribed limits.
Q5. Does the notification exempt GST completely?
Answer: No.
The exemption specifically relates to UTGST payable under reverse charge on eligible inward supplies.
Q6. Does it apply to registered suppliers?
Answer: No.
The notification specifically refers to supplies received from unregistered suppliers.
Q7. What is the purpose of this exemption?
Answer: The objective is to reduce compliance burden for eligible TDS deductors.
It prevents unnecessary reverse charge obligations.
Q8. Is GST registration required to claim the benefit?
Answer: Yes.
The notification applies to registered deductors covered under GST TDS provisions.
Q9. Does the exemption apply automatically?
Answer: No.
The deductor must satisfy all conditions prescribed in the notification.
Q10. What documents should be maintained?
Answer: Registration details, supplier records, procurement documents, and proof supporting eligibility should be retained.
Q11. Is reverse charge abolished through this notification?
Answer: No.
The notification grants a limited exemption for specified situations only.
Q12. Is the notification still relevant?
Answer: Yes.
It continues to be an important exemption for eligible TDS deductors.
Download PDF: Notification No. 09/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
Read more interesting articles:
