Notification No. 6/2018 – Union Territory Tax: Notification regarding E-way Bill in Union Territory of Lakshadweep.

Important Keyword: Section 22(1) UTGST Act 2017, Section 164 CGST Act 2017, Rule 138(14)(d) CGST Rules 2017, F. No. S. 31011/25/2017-ST-I-DoR, Notification No. 6/2018 – Union Territory Tax.

[F. No. S. 31011/25/2017-ST-I-DoR]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 31^st March, 2018
10 Chaitra, Saka 1940

Notification No. 6/2018 – Union Territory Tax

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 22 of the Union Territory Goods and Services Tax Act, 2017 (No. 14 of the 2017) and section 164 of Central Goods and Services Tax Act, 2017 (No. 12 of 2017) read with clause (d) of sub-rule 14 of rule 138 of the Central Goods and Services Tax Rules, 2017, the Central Government, on the recommendations of the Council, hereby notify that irrespective of the value of the consignment, no e-way bill shall be required to be generated where the movement of goods commences and terminates within the Union Territory of Lakshadweep.

2.      This notification shall come into force from 1^st day of April, 2018.

(S. R. Meena)
Under Secretary to the
Govt. of India

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