Important Keyword: Section 8(1) UTGST Act 2017, F. No.349/74/2017-GST (Pt.), Notification No. 38/2017 –Union Territory Tax (Rate).

[F. No.349/74/2017-GST (Pt.)]
Government of India
Ministry of Finance
Department of Revenue

New Delhi, the 13^th October, 2017

Notification No. 38/2017 –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 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^thJune, 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^thJune, 2017, namely:-

In the said notification, the proviso under Paragraph 1 shall be omitted.

2. The exemption contained in the notification No.8/2017-Union Territory Tax (Rate) dated the 28^th June, 2017 as amended by this notification shall apply to all registered persons till the 31^st day of March, 2018.

(Ruchi Bisht)
Under Secretary to the
Government of India

Note: – The principal notification No.8/2017-Central 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.

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Official Income Tax Return filing website: https://incometaxindia.gov.in/