Notification No. 10/2018 – Union Territory Tax (Rate): Seeks to exempt payment of tax under section 7(4) of the UT GST Act, 2017 till 30.06.2018.

Important keyword: Section 8(1) UTGST Act 2017, F. No.349/58/2017-GST (Pt.), Notification No. 10/2018 – Union Territory Tax (Rate).

[F. No.349/58/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

New Delhi, the 23^rd March, 2018

Notification No. 10/2018 – Union Territory Tax (Rate)

GST: [To be published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (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 makes the following amendment in 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, Part II, Section 3, Sub-section (i), vide number G.S.R. 717 (E), dated the 28^th June, 2017, and amended vide notification No. 38/2017- Union Territory Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1264 (E), dated the 13^th October, 2017, namely:-

In the said notification, for the figures, letters and words “31^st day of March, 2018”, the figures, letters and words “30^th day of June, 2018” shall be substituted.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: – The principal notification No. 8/2017-Union Territory Tax (Rate), dated the 28^thJune,2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 717 (E), dated the 28^thJune, 2017 and amended vide notification No.38/2017- Union Territory Tax (Rate), dated the 13^th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1264 (E), dated the 13^th October, 2017.

Read More: Notification No. 04 /2018 – Integrated Tax: Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.

Web Stories: Notification No. 04 /2018 – Integrated Tax: Seeks to amend the IGST Rules, 2017 so as to notify the rules for determination of place of supply in case of inter-State supply under sections 10(2), 12(3), 12(7), 12(11) and 13(7) of the IGST Act, 2017.

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