Notification No. 9/2017-Union Territory Tax (Rate): Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)

Important Keyword: Section 8(1) UTGST Act 2017, F.No.354/117/2017-TRU, Notification No. 9/2017-Union Territory Tax (Rate).

[F.No.354/117/2017-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 28th June, 2017

Notification No. 9/2017-Union Territory Tax (Rate)

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 1^st day of July, 2017.

(Mohit Tewari)
Under Secretary to the
Government of India

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Web Stories: Notification No. 18/2017 – Integrated Tax (Rate): IGST exemption to SEZs on import of Services by a unit/developer in an SEZ Notification 64/2017-Cus, dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ Eng.

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